Analisis laba bersih dan arus kas operasi atas biaya pengelolaan pada PT. Sumber Jaya kelola Indonesia periode 2017-2019


  • Fanny Pramihapsari universitas Pamulang
  • Faizah Adisty


The increase in profits in the company can cover all the costs it incurs. So that the company's management activities will be guaranteed and can run well. Basically profit is calculated annually at the end of the period. The purpose of this case study is to determine the amount of net income and operating cash flow on management costs at PT. Sumber Jaya Manage Indonesia. The analytical method used is horizontal data analysis which is an analytical method used by comparing financial statements from several periods with the aim of knowing its development. This study uses company data in the form of 2017-2019 financial statements. From the results of the analysis, it was found that the company's net profit in several years was very good because it increased every year. In 2018 the company's operating cash flow decreased and could have a negative impact on the income statement if there was a decline from year to year. And in 2019 the company managed to minimize operational expenses so that operational cash flow could be increased. The decrease in management costs in 2018 caused by several tenants who did not renew their rental contracts, has been successfully increased in 2019 through media promotions carried out. Net income and operating cash flow can affect management costs. Where in 2018 net income and operating cash flow decreased which had an impact on decreasing management costs as well


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