Analysis of Sources and Uses Of Cash as A Tool for Management In Managing Cash

The purpose of this study is to investigate the cash sources and uses of PT Bank Negara Indonesia (Persero) Tbk. from 2015 to 2019 and to determine whether the cash sources and uses report can be used as a management tool to control the company's cash management during that time. This study uses balance sheets from 2015 to 2019 and secondary data from the Financial Services Authority to cover all of PT Bank Negara Indonesia (Persero) Tbk's financial statements. Descriptive analysis is the analysis technique used. The results show that the sources and uses of cash used by PT Bank Negara Indonesia (Persero) Tbk. have evolved over time, with demand deposits, Islamic financing, and credits being the primary drivers of cash fluctuations. As a management tool, the cash sources and uses report has shown to be useful.