ANALISIS SUMBER DAN PENGGUNAAN KAS DALAM MENDUKUNG TINGKAT LIKUIDITAS PADA PT. PERKEBUNAN NUSANTARA II (PERSERO)TANJUNG MORAWA

Fitra Arlina

Abstract

This study aims to determine the extent to which the analysis of cash sources and uses of
cash in support liquidity PT. Perkebunan Nusantara II (Persero) Tanjung Morawa.
Management should be able to determine how much cash should be available in order to
meet its obligations when they are due. Besides cash also provided for membiyai
operational activities such as companies such as payment of salaries of employees,
purchase of raw materials, marketing costs, production costs, cash reserves and so on.
Therefore the company is required to be able to manage existing funds to be used membiyai
any kind of activity. The company's success in managing the company's finances will
support in maintaining and developing the business and compete with rivals. Therefore,
the analysis of sources and uses of cash is a financial analysis tool which is very important
for company management. For that to know what variables that have a significant effect
on liquidity. The study also aimed to be aware of the sources and uses of cash and
simultaneous partial effect in supporting the liquidity level in the company PTPN II.