{"title":"Assessing an Islamic Bank's Cash Flow","authors":"Ana Fitria","doi":"10.54045/mutanaqishah.v2i2.506","DOIUrl":null,"url":null,"abstract":"The cash flow statement is made up of three parts: operating, investing, and financing cash flows. The objective of this study is to determine the progress of cash flows as observed via changes or comparisons of cash flows at PT. Sharia Aceh Bank. The method adopted is a quantitative descriptive method, in which existing data from the bank's annual reports from 2017 through 2021 is collected and reviewed. The findings reveal that PT. Bank Aceh Syariah has fluctuating cash flow but is still able to maintain positive cash flow on average.","PeriodicalId":445493,"journal":{"name":"Mutanaqishah: Journal of Islamic Banking","volume":"157 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Mutanaqishah: Journal of Islamic Banking","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.54045/mutanaqishah.v2i2.506","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
The cash flow statement is made up of three parts: operating, investing, and financing cash flows. The objective of this study is to determine the progress of cash flows as observed via changes or comparisons of cash flows at PT. Sharia Aceh Bank. The method adopted is a quantitative descriptive method, in which existing data from the bank's annual reports from 2017 through 2021 is collected and reviewed. The findings reveal that PT. Bank Aceh Syariah has fluctuating cash flow but is still able to maintain positive cash flow on average.
现金流量表由经营性现金流量、投资性现金流量和融资性现金流量三部分组成。本研究的目的是确定现金流量的进展，通过观察现金流量的变化或比较在PT. Sharia亚齐银行。所采用的方法是定量描述性方法，即收集和审查世行2017年至2021年年度报告中的现有数据。调查结果显示，PT. Bank Aceh Syariah的现金流量波动，但平均仍能保持正现金流量。
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