| dc.description.abstract |
This study is based on the idea that how much influence
cash management is then utilized in the decision-making process in order to
smooth the company's operations towards the company's operational activities
to achieve the company's goals. Therefore, this study aims to
find out whether the presentation of cash flow reports in the company is in accordance with
the provisions of PSAK No. 2 and aims to reveal how the role of cash flow reports in decision making at PT. Angkasa Pura II. The theory used
to analyze the problem is about the use, cash flow reports,
and decision making. The research was conducted at PT. Angkasa Pura II Medan
especially in the finance department. The type of research used is descriptive and comparative methods. Data analysis uses descriptive methods.
The results of the study obtained and at the same time the conclusions of this study
include that the company has prepared a cash flow report in accordance with PSAK No. 2 and the cash flow report plays a role as a tool for making operational decisions,
investment decisions and financing decisions. Considering that nowadays the flow of up-to-date and actual information about the internal and external environmental conditions of the company is very important, it is better for the company to maintain and develop the implementation of cash flow reports in accordance with PSAK No. 2 so that it can always obtain information about the company's financial condition that is accurate, comprehensive, actual and reliable and the company should present cash flow reports using direct and indirect methods because cash flow reports from operational activities have their respective advantages that can be used to meet different information needs. Therefore, in making short-term decisions, the company should increase the role of cash flow information as a reference. | en_US |
