Abstract :
Penelitian ini bertujuan untuk mengetahui : (1) Kinerja keuangan pada PT. Nabilla Berkat Mulia Landasan
Ulin Selatan Kota Banjarbaru. (2) Apakah analisis laporan arus kas dapat dijadikan tolak ukur dalam menilai
kinerja keuangan PT. Nabilla Berkat Mulia. (3) Manfaat yang diperoleh setelah melakukan analisis laporan
arus kas dalam menilai kinerja keuangan PT. Nabilla Berkat Mulia. Rancangan penelitian ini menggunakan
penelitian kuantitatif. Fokus penelitian ini meliputi bagaimana rasio arus kas sebagai alat untuk mengukur
kinerja keuangan pada PT. Nabilla Berkat Mulia selama tiga periode terakhir laporan keuangan. Hasil
penelitian menunjukkan : (1) Meskipun kinerja keuangan mengalami penurunan, tetapi perusahaan mampu
membayar kewajiban jangka pendek setiap tahun tanpa menambah kewajiban lagi. (2) Tingkat likuiditas yang
dimiliki PT. Nabilla Berkat Mulia bisa dikatakan dalam keadaan likuid. (3) Hasil analisis menunjukkan bahwa
kinerja keuangan cukup baik, karena nilai rata-rata industri yang dicapai rasio arus kas sudah diatas rata-rata
standar industri.
This study aims to determine : (1) financial performance at PT. Nabilla Berkat Mulia South Landasan Ulin
Banjarbaru City. (2) Whether the cash flow statements analysis can be used as a benchmark in assessing the
financial performance of PT. Nabilla Berkat Mulia. (3) The benefits obtained after analyzing the cash flow
statement in assessing the financial performance of PT. Nabilla Berkat Mulia. This research design uses
quantitative research. The focus of this research includes how the cash flow ratis as a tool to measure financial
performance at PT. Nabilla Berkat Mulia dur the last three periods of financial statement. The result research
show : (1) Although financial performance has decreased, but the company is able to pay short-term obligations
every year without adding more obligations again. (2) The level of liquidity owned by PT. Nabilla Berkat Mulia
can be said to be in a liquid state. (3) The results of the analysis show that the financial performance is quite
good, because the industry average value achieved by the cash flow ratio is already above the industry standard
average.