Operating Cash Flow Analysis of Indonesian Provincial Government

DOI

10.2991/assehr.k.220301.094How to use a DOI?

Keywords

cash flow statement; cash in-flow; cash outflow; operating cash flow; provincial government

Abstract

The cash flow statement is an important and inseparable part of the company’s or organization’s financial report. It shows each organization’s cash inflow and cash outflow for a certain period and helps identify the cash proceeds capabilities. Research on the analysis of local government cash flow statements in Indonesia is still analyzing one region (district or city) only, while the scope of the provincial government is still limited. This study aims to analyze the operating cash flows of the provincial government in Indonesia (34 provincial governments). For this analytical study, K-Means Cluster analysis has been used to cluster cash in-flow and cash outflow of the provincial governments in Indonesia. This study uses data on the cash flow statements of the provincial government in Indonesia from 2014 to 2019. The study reveals that 25 provinces have high cash in-flow and low cash outflow, eight provinces have low cash in-flow and low cash outflow, and one province has high cash in-flow and high cash outflow.

Copyright

© 2022 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Ratna Wulaningrum
AU  - Venti Eka Satya
AU  - Muhammad Kadafi
AU  - Dwi Yana Amalia Sari Fala
AU  - Amiril Azizah
PY  - 2022
DA  - 2022/03/04
TI  - Operating Cash Flow Analysis of Indonesian Provincial Government
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021)
PB  - Atlantis Press
SP  - 571
EP  - 576
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220301.094
DO  - 10.2991/assehr.k.220301.094
ID  - Wulaningrum2022
ER  -