Hidayah, Zulma (2022) TINJAUAN ATAS PENERAPAN PSAK 02 PADA LAPORAN ARUS KAS PT MAYORA INDAH TBK TAHUN 2020. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Suatu perusahaan dalam menjalankan aktivitasnya tidak terlepas dengan laporan keuangan khususnya laporan arus kas yang merupakan gambaran dan sumber informasi keuangan mengenai kemampuan perusahaan dalam memperoleh keuntungan. Tujuan yang ingin dicapai penulis dalam penelitian ini adalah untuk mengetahui kesesuaian penyajian laporan arus kas PT Mayora Indah Tbk tahun 2020. Metode penelitian yang digunakan oleh penulis yakni studi kepustakaan melalui berbagai literatur dan bersifat deskriptif kualitatif. Literatur utama yang digunakan oleh penulis yakni PSAK 02 yang membahas mengenai laporan arus kas. Kesimpulan dari penelitian ini adalah PT Mayora Indah Tbk dalam menyajikan laporan arus kas telah sesuai dengan PSAK 02. Kata kunci: Laporan arus kas, PSAK 02, Tinjauan Penerapan PSAK 02. A company in carrying out its activities cannot be separated from financial statements, especially cash flow statements which are a description and source of financial information about the company's ability to earn profits. The goal to be achieved by the author in this study is to determine the suitability of the presentation of the cash flow statement of PT Mayora Indah Tbk in 2020. The research method used by the author is a literature study through various literatures and is descriptive qualitative. The main literature used by the author is PSAK 02 which discusses the cash flow statement. The conclusion of this study is that PT Mayora Indah Tbk in presenting the cash flow statement is in accordance with PSAK 02. Keywords: Cash flow statement, PSAK 02, PSAKK 02 Implementation Review.
| Item Type: | Thesis (KTTA) |
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| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Keuangan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 25 Sep 2025 01:31 |
| Last Modified: | 25 Sep 2025 01:31 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2761 |
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