Analisis Perancangan Laporan Arus Kas Pada Koperasi Simpan Pinjam Graha Paramitha Kecamatan Gerokgak


  • Ketut Diki Mayda Nandaka Suarjaya Universitas Pendidikan Ganesha
  • Wayan Cipta Universitas Pendidikan Ganesha



This study aims to analyze, (1) analyze the design of cash flow reports at KSP GrahaParamitha for the 2021 period. This research is a quantitative descriptive study. The data analysisphase used is (1) data is collected by recording in the form of documents; (2) data reduction; (3) datapresentation; (4) data analysis using the direct method to design cash flow statements at the GrahaParamitha Savings and Loans Cooperative; and (5) drawing conclusions. The results showed, (1) thedesign ofthe cash flow statement at KSP Graha Paramitha was prepared using the direct method,from the cash flow report it was known that the operating activity was Rp.15,000,000,- investmentactivity of Rp.2,304,900.- and funding activities of Rp.88,388,500.- resulting in an increase in cash inthe2021 period ofRp.108,007,800.-