Statements of Profit and Loss and Cash Flow: Plan for Profits and Ready Money

2014 ◽  
pp. 231-254
Author(s):  
Tom Y. Sawyer
Keyword(s):  
Cash Flow ◽  
Flow Plan

CASH FLOW PROYEK DENGAN SUMBER MODAL BANK SYARIAH PADA PEMBANGUNAN DAN REHABILITASI GEDUNG PELAYANAN KESEHATAN PEMERINTAH KABUPATEN GUNUNG KIDUL

2020 ◽  
Vol 2 (2) ◽  
pp. 77-90
Author(s):  
Vendie Abma ◽  
Fitri Nugraheni ◽  
Metalindra Metalindra
Keyword(s):  
Health Service ◽  
Cash Flow ◽  
Construction Project ◽  
Flow Plan ◽  
Diagram Method ◽  
Network Diagram ◽  
Cost Constraints ◽  
Service Building ◽  
Specific Project ◽  
Analyze Data

AbstractA construction project has several factors that affect the success of a project. One of the factors was an optimal project’s cash flow. Optimizing cash flow of a construction project can be done by making several cash flow plans, and choosing the best one considering appropriate project’s time and cost constraints. The purpose of this study is to obtain an optimal cash flow plan on a construction project  using a capital loan from Sharia Bank.This research will be carried out on a specific project which is Construction and Rehabilitation Project of Government Health Service Building, District of Gunungkidul. In this study, the method used to analyze data is to make several project cash flow based on “Earliest Start” scheme by determining the duration for each activity and creating a network diagram using the Precedence Diagram Method (PDM). The final step is analysing the cash flow by calculating negative overdraft for each cash flow plan to determine the amount of capital loan from Sharia Bank and then comparing profits to obtain the optimal one.Analysis and discussion reveal that on the system of given Down Payment, and Project’s Termyn 50%, 75% and 100%, and a loan from Sharia Bank it is found that the optimum cash flow will make profit of 7.49%. Keywords: Cash Flow, Earliest Start (ES), Optimal Profit, Sharia Bank.AbstrakProyek konstruksi memiliki beberapa faktor yang mempengaruhi kelancaran proyek tersebut, salah satu yang mempengaruhi proyek tersebut adalah cash flow optimal. Optimalisasi cash flow suatu proyek konstruksi dapat dilakukan dengan membuat rencana cash flow secara tepat dari suatu proyek. Tujuan penelitian ini adalah mendapatkan rencana cash flow optimal pada proyek konstruksi dengan menggunakan sumber modal bank syariah.Obyek penelitian akan dilakukan pada proyek Pembangunan dan Rehabilitasi Gedung Pelayanan Kesehatan Pemerintah Kab. Gunungkidul. Pada penelitian ini dalam analisis data dibuat rencana cash flow proyek dengan menentukan durasi untuk setiap kegiatan dan membuat diagram jaringan kerja earliest start menggunakan metode Precedence Diagram Method (PDM) dengan bantuan software microsoft. Langkah terakhir adalah analisis cash flow dengan menentukan overdrat negatif pada rencana cash flow untuk menentukan nominal pinjaman dengan menggunakan sumber modal bank syariah lalu membandingan keuntungan untuk mendapatkan profit optimal.Hasil analisis cash flow dan pembahasan didapat beberapa kesimpulan yaitu pada sistem pembayaran uang muka, termin 50%, termin 75% dan termin 100% dari owner serta menggunakan pendanaan bank syariah didapatkan cash flow optimal pada kondisi penjadwalan earliest start dengan persentase profit sebesar 7,49%. Kata kunci: Cash Flow, Earliest Start (ES), Optimal Profit, Bank Syariah.

scholarly journals A Study of the Cash Flow Forecasting Impact on the Owners Financial Management of Construction Projects in the State of Kuwait

2018 ◽  
Vol 3 (1) ◽  
pp. 69
Author(s):  
Moustafa Kotb ◽  
Mohamed Abdel Razik Ibrahim ◽  
Yousef Saleh Al-Olayan
Keyword(s):  
Cash Flow ◽  
Financial Management ◽  
Construction Projects ◽  
Critical Path ◽  
Cash Flows ◽  
The State ◽  
Economic Feasibility ◽  
Flow Plan ◽  
S Curve ◽  
The State Of Kuwait

Cash flow is considered to be the main acceleration’s factor of any construction contract, which has a large and direct impact on projects completion dates as well as the project contractual duration. This is very evident when examining how the owners benefit from their projects in achieving or forfeiting the desired economic feasibility determined in the feasibility study of any project.It is noted that the cash flow plan is issued through a Critical Path Method (CPM) for a project which entails only an estimate of the monetary value of the construction work to be carried out on site and on a rough and approximate basis using the cash flow’s curve (S-CURVE), which is usually gives a different value from the actual work performed onsite.The impact of this problem on financial management for any project is as follows:In the case of underestimation, if the available estimates are less than the required cash flow, it is considered as a major cause for delay in project completion as well as the inability of the owner to achieve the economic feasibility Internal Rate of Return (IRR) required for the project. Also, this leads to monitory error due to the financial compensations due to the contractor as a result of the damage caused by time extensions due to the holdings of the cash entitlements.In the case of overestimation of the value of the required cash flow with a high margin of error, this leads to the monetary waste of amounts that could have been invested in other ventures, projects or opportunities.This paper provides a summary of the importance of determining the appropriate amount of cash flows required to be provided by the owner’s financial management, which leads to achieving the appropriate projects financial management gains and thus reducing financial losses or disputes in construction projects in the State of Kuwait.

scholarly journals CASH FLOW DESIGN STUDY IN ROAD WORKS-ROAD WIDENING PROJECT ON KURNIA STREET NORTH LANDASAN ULIN BANJARBARU

CERUCUK ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 151
Author(s):  
Ahmad Anshori ◽  
Candra Yuliana
Keyword(s):  
Cash Flow ◽  
Flow Analysis ◽  
Payment System ◽  
Project Work ◽  
Time Schedule ◽  
Project Schedule ◽  
Start Time ◽  
Flow Plan ◽  
Diagram Method ◽  
Road Widening

The effect of planning on construction projects will have an impact on income within the project itself. Usually, the realization of work plans in the field often experiences delays in the process, because the number of revenue was determined by the method of payment stipulated in the construction contract. Payment system aspects affect the working capital that needs to be provided by the contractor. Therefore, the role of planning the flow of cash flow is very substantial in the implementation of the project. The purpose of this study is to get a cash flow plan with a Monthly Payment system and Progress Payment system based on the project schedule of the Road Works-Road Widening On Kurnia Street North Landasan Ulin Banjarbaru. The method used to analyze the data is project scheduling by making the description and sequence each activity, determining the duration for each project work, and making a project network diagram using the PDM Method ( Precedence Diagram Method ). Then make a cash flow analysis with monthly payment system and progress payment with three payments, at cumulative progress 30.04%, 70.28%, and 100% on the conditions of EST ( Earliest Start Time ) and LST ( Latest Start Time ) schedule. The results of the data analysis show that the payment system that provides maximum benefits is the Monthly Payment system using a 20% down payment on the EST ( Earliest Start Time ) and LST ( Latest Start Time ) schedule conditions with a total loan of Rp. 653,000,000, the contractor gets a profit of Rp. 490,990,222 with a percentage of profits of 8,892%. 

Dividend Payout Ratio: Persoalan Free Cashflow, Debt To Equity Ratio, Kepemilikan Institutional, Investment Opportunity, Dan Kesejahteraan Karyawan

Liquidity ◽  
2017 ◽  
Vol 6 (1) ◽  
pp. 1-11
Author(s):  
Nurlis Azhar ◽  
Helmi Chaidir
Keyword(s):  
Cash Flow ◽  
Significant Influence ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Free Cash Flow ◽  
Manufacturing Companies ◽  
Flow Ratio ◽  
Prediction Ability ◽  
Employee Welfare ◽  
Equity Ratio

This study was conducted to examine the effect of Free Cash Flow Ratio, Debt Equity Ratio (DER), Institutional Ownership, Employee Welfare and Price Earning Ratio (PER) to Divident Payout Ratio (Parliament) partially on manufacturing companies listed on Indonesia Stock Exchange period 2011-2015. In addition, to test the feasibility of regression model, the influence of Free Cash Flow Ratio, Debt Equity Ratio (DER), Institutional Ownership, Employee Welfare and Price Earning Ratio (PER) to Divident Payout Ratio (DPR) simultaneously at manufacturing company listed on Bursa Indonesia Securities period 2011-2015. The population in this study are 146 manufacturing companies that have been and still listed in Indonesia Stock Exchange period 2011-2013. The sampling technique used was purposive sampling and obtained sample of 42 companies. Data analysis technique used is by using multiple linear regression test. The results showed that Free Cash Flow Ratio, no significant effect on Divident Payout Ratio (DPR). Debt Equity Ratio (DER) has a negative and significant influence on Divident Payout Ratio (DPR), Institutional Ownership has a significant positive effect on Divident Payout Ratio (DPR), Employee Welfare and Price Earning Ratio (PER) has a positive and significant influence on the Divident Payout Ratio ). Simultaneously Free Cash Flow Ratio, Debt Equity Ratio (DER), Institutional Ownership, Employee Welfare and Price Earning Ratio (PER) give effect to Divident Payout Ratio. The prediction ability of the five variables to the Divident Payout Ratio (DPR) is 21.3% as indicated by the adjusted R square of 0.271 while the remaining 79.7% is influenced by other factors not included in the research model.

ECONOMIC ANALYSIS OF TRAVEL COMPANIES CASH FLOW

2019 ◽  
Author(s):  
Valentine Tarasova ◽  
Iryna Kovalevska
Keyword(s):  
Economic Analysis ◽  
Cash Flow

Pengaruh Jumlah Dewan Komisaris, Leverage, Profitabilitas, Intensitas Modal, Cash Flow, Dan Ukuran Perusahaan Terhadap Konservatisme (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017)

2019 ◽  
Vol 8 (1) ◽  
pp. 17-24
Author(s):  
Siti Suharni ◽  
Arini Wildaniyati ◽  
Dea Andreana
Keyword(s):  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Capital Intensity ◽  
Financial Statements ◽  
Descriptive Statistics ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports

This study is aimed at examining the effects of the Number of Board of Commissioners, Leverage, Profitability, Capital Intensity, Cash Flow, and Company Size toward Conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (IDX). The population used in this study is the yearly financial statements on firm of manufacturing listed at BEI period 2012-2017, using purposive sampling method. The type of data used is secondary data obtained from yerly financial reports published and downloaded through the official BEI website. Data analyzed with Descriptive statistics, test of classic assumption and exmination of hypothesis with multiple linier regression method. The result of hypothesis research shows variable Profitability and Cash Flow have a significant effect on the ability of Conservatism, while the Number of Board of Commissioners, Leverage, Capital Intensity, and Company Size has no effect on the ability of Conservatism.

Cash-Flow-Analyse und Cash-Flow-Management

2003 ◽  
Vol 32 (1) ◽  
pp. 2-7
Author(s):  
Michael Bitz ◽  
Udo Terstege
Keyword(s):  
Cash Flow ◽  
Flow Management ◽  
Cash Flow Management

Hungarian small business tax and possibilities to minimize distortions from capital income taxation

2015 ◽  
Vol 37 (s1) ◽  
pp. 87-105
Author(s):  
Benedek Nobilis ◽  
András Svraka
Keyword(s):  
Small Business ◽  
Cash Flow ◽  
Capital Accumulation ◽  
Value Added ◽  
Regulatory Elements ◽  
Capital Income ◽  
Potential Growth ◽  
Elegant Method ◽  
Business Tax ◽  
Working Out

Governments throughout the EU and OECD countries rely on revenues raised on capital income. Albeit several arguments can be made for keeping these taxes, in their widespread form they hinder capital accumulation and significantly lower potential growth due to their savings and investment distorting nature. At the same time, the actual economic impact of tax types is largely influenced by their structure. An elegant method, which is also simple in its concept, for eliminating the economic distortions of profit taxes is cash-flow taxation which moves income taxes closer to the more growth-friendly value-added taxes. The small business tax, which was introduced in Hungary in 2013, was designed along these principles. In this paper we review the theoretical literature on cash-flow taxation and discuss the main regulatory elements of the small business tax, as well as the solutions elaborated for working out the challenges related to its implementation.

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