%0 Thesis %9 Diploma %A Sari, Helen Paunila %B D3 Akuntansi %D 2024 %F pub:4676 %I Fakultas Ekonomi Dan Bisnis Universitas Merdeka Malang %K Cash, Ratio, Performance, Financial %P 72 %T Analisis Laporan Arus Kas Sebagai Alat Untuk Menilai Kinerja Keuangan Toko Putra Jaya %U https://eprints.unmer.ac.id/id/eprint/4676/ %X The research aims to evaluate the financial performance of Putra Jaya Store interms of the operating cash flow ratio. The research method used is a quantitativedescriptive method. The data used to assess the financial performance of PutraJaya Store is in the form of a profit and loss report, comparative balance sheet,and cash flow statement for the periode 2022 an 2023.The research results incalculating teh ratio of operating cash flow to net sales produce a value of -0.10< 1, the ratio of operating cash flow to capital expenditure produces a value of -0.56 < 1, the ratio of operating cash flow to total debt produces a value of -7.41 <1, the ratio of operating cash flow to net profit produces a value of 0.63. It can beconcluded that the financial performance capabilities of Toko Putra Jaya are stilllacking %Z Helen Paunila Sari NIM: 21062000005