@thesis{thesis,
		author={Khoiriyah  Nia Yuliana},
		title ={ANALISIS LAPORAN ARUS KAS DALAM MENILAI KINERJA
KEUANGAN PADA KSU “SUMBER ROHMAT” POSO},
		year={2023},
		url={https://repository.unsimar.ac.id/1870/},
		abstract={This study aims to analyze cash flow reports in "Sumber Rohmat" Poso
sub-group. The data used are primary and secondary data. Data collection
techniques were obtained through interviews and documentation. The samples in
this study were financial reports from 2020 to 2022. Data were analyzed using
cash flow ratios, namely Operating Cash Flow (AKO), Capital Expenditures
(PM), and Total Debt (TH). Based on the results of the study, the value of
operating cash flow (AKO) in 2020 to 2022 is not good because it is less than 1.
Capital expenditure (PM) in 2020-2022 fluctuates. The value (PM) is above 1 in
2020 and 2022, The value (PM) is less than 1 in 2021. Total debt (TH) is already
good because the average value is above 0.2 in 2020- 2022.}
		}