ANALISIS LAPORAN ARUS KAS SEBAGAI SALAH SATU ALAT DALAM PENGAMBILAN KEPUTUSAN MANAJEMEN PADA HOTEL SINTESA PENINSULA MANADO

Abstract

A cash flow statement is a report that contains all of the company's activities including cash receipts and disbursements from investing, operating and financing activities within a certain period. The cash flow statement has a strong role for management in obtaining information about financial performance, where management can find out how the financial condition is good or bad so that it can support the right decision making. This study aims to find out how the recording or accounting of cash flow statements at the Sintesa Peninsula Hotel Manado. This study used qualitative research methods. The research data used are qualitative and quantitative data consisting of financial statements including cash flow statements at the Sintesa Peninsula Hotel Manado. The analytical method used in this research is descriptive analysis method. Based on the results of the study, the following conclusions were obtained: 1) In 2020 compared to 2019, the cash balance decreased by 1,476,065,528.45. And in 2021 compared to 2020, the cash balance decreased by 2,332,029,071.83. 2) A decrease in cash balance in 2020, making hotel management in 2021 to minimize the use of cash in several activities, such as for inventory and for the purchase of fixed assets. 3) Decrease in cash balance in 2021, based on research and analysis conducted, hotel management, especially for the accounts receivable section, needs to maximize cash receipts from accounts receivable, because in 2021 there will be an increase in trade receivables. 4) The Covid-19 pandemic caused a decrease in the number of guests who came to the Sintesa Peninsula Hotel Manado, and was one of the reasons for the decline cash balance in 2020 and 2021.