Analisis Laporan Arus Kas Dalam Menilai Kas Dari Operasi Pada PT. Bukit Teluk Mas Samarinda Periode Tahun 2009 Sampai Dengan Tahun 2012 --

A Company Should not only pay attention to find a way to increase profit but also to improve financial performance. The financial performance of the company can be seen from ratio of the cash flow to net income, cash flow adequacy ratio and the ratio of cash interest time earned. So that, the purpose of this thesis is to determine the financial prformance of PT Bukit Teluk Mas using the cash flow statement and income statement in the period 2009 to 2012. The data required in the preparation of the income statement and statement of final direct method cash flow statement in 2009 until 2012. And also the techniques used in collecting data by interview, documentation, literature. While the analysis used by the ratio of cash flow to net income,cash flow adequacy ratio and the cash rate future. PT Bukit Teluk Mas is a Company in 2007. The company angaged in the rental of heavy equipment for later use by the mining companies in samarinda coal. PT bukit teluk mas financial performance can be analyzed from the cash flow statement. This development can be seen from the fourth period this company by using the calucation of the ratio of cash flow to net income, cash flow adequacy ratio and times interest earned. Result of the analysis of the data, showed that the financial performance of PT Bukit Teluk Mas has Decreased in 2012