PENYUSUNAN LAPORAN ARUS KAS PADA KPRI XXX TAHUN 2022

Abstract

Delivering a cash flow report offers advantages for members to visualize the movement of funds into and out of the cooperative, along with the capability to settle SHU obligations using actual currency. The core objective of this culminating project is to consolidate and scrutinize cash flow statements while computing KPRI XXX's unrestricted cash flow for the year 2022. The data employed in this ultimate project comprises secondary data, specifically the December 31, 2022, and 2021 Balance Sheets, the 2022 Profit Calculation, the 2022 Fixed Asset Roster, and carefully selected information. The accumulation of data was acquired via interview and documentary methodologies. The writing methodology utilized involves both descriptive and expositional methods. The assembly of cash flow statements adopts a work-oriented approach, crafted through both direct and indirect methodologies. The 2022 cash flow report of KPRI XXX has been successfully compiled, revealing a net cash flow of Rp 308,592,855 from operational activities, a net cash flow of Rp (56,677,313) from investment activities, and a net cash flow of Rp (171,960,827) from financing activities. Notably, KPRI XXX's cash flow in 2020 amounted to Rp 66,273,965.