Cash Flow Analysis and Its Impact on Company Operations: A Case Study of Pt Adhimix Pci Indonesia

Abstract

Cash flow is element crucial supporting​ stability and continuity operational company. Research This aim for analyze performance cash flow and review its influence to Operational analysis of Division II of PT Adhimix PCI Indonesia for the 2020-2024 period. Research This use method descriptive quantitative with approach studies case, utilizing secondary data in the form of report company cash flow which includes activity operations, investments, and financing. Financial performance evaluated use eight instrument ratio cash flow, including Ratio Operating Cash Flow (AKO), Coverage Cash Flow (CAD), and Adequacy Cash Flow (KAK). Research result show that availability operating cash flow influential in a way significant to smoothness operational daily. In empirical, performance ratio cash flow in general assessed less than ideal because majority AKO value is below 1, which indicates inability company cover obligation smoothly pure from activity operation. Although Thus, the CAD and KAK ratio shows trend a positive increase, indicating availability profit before taxes and future cash projections Still adequate for cover commitment due date. In conclusion, imbalance potential cash flow trigger risk liquidity. Therefore that, the company recommended for optimize reception operating cash flow to reduce dependence on funding external and maintain sustainability operational.