(Janna), Title of Final Project "Analysis of Cash Flow Statement For Measuring Financial Performance At PT Kontruksi Jaya Manggala Pratama Tbk " held at the Taman Jaya Bintaro Building B, Jln Bintaro Raya, Jakarta. (Advicer I Hasiah, SE, M.Com., Ak and Advicer II Dahsan Hasan, SH,MH).
The ratio of cash flow is a method of analysis used to assess the financial performance of companies, especially financial performance that focuses on company cash flow statement. This study aims to determine whether the company's financial performance is good or not in this for the long-term obligations and short-term. Analysis was used to measure a company's financial performance is the ratio of cash flow. The ratio of cash flow consists of the ratio of operating cash flow, cash flow coverage ratios, cash coverage ratio of rates, ratios of capital expenditures, the ratio of total debt, and the ratio of net free cash flow.
By using the ratio of cash flow, results of calculation of this ratio indicates that if the ratio is more than one means that the company has a good ability to meet its short term obligations, while the ratio is less than one indicates that the company has a poor ability to meet its obligations.