Cash Flow Analysis To Measure Financial Performance At Pt. Permodalan Nasional Madani (Persero) Aceh Branch in 2020 - 2022

Syamsidar Syamsidar, Emmi Suryani Nasution, Rusnaidi Rusnaidi, Surna Lastri, Khairunnisa Tambusai, Muhammad Jaya

Abstract


This study aims to conduct a cash flow analysis on PT. Permodalan Nasional Madani (Persero) Aceh Branch during 2020-2022. Cash flow data is obtained from annual financial statements and analyzed using a comprehensive method that includes cash flows from operational activities, investments, and funding. The analysis is conducted to identify cash flow trends, evaluate the financial health of the company, and provide insights into the factors that affect financial performance.

The results of the analysis show that PT. Permodalan Nasional Madani (Persero) Aceh Branch experienced variations in cash flow during 2020-2022. Cash flow from operational activities tends to be stable but experiences significant fluctuations in certain years. Cash flows from investment and funding activities also show different patterns, reflected in the company's investment and funding policies.

Through this cash flow analysis, it can be concluded that PT. Permodalan Nasional Madani (Persero) Aceh Branch has managed its cash flow well during the period, despite facing certain challenges such as economic fluctuations and changing market conditions.

 


Keywords


Cash flow, Financial performance, Operational activities

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DOI: https://doi.org/10.30596/miceb.v2i0.673

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