Evaluasi Penerapan Management Cash Flow pada PT AA

This study aims to evaluate the implementation of cash flow management at PT AA in managing the company’s financial transactions and to analyze the impact of using multiple project bank accounts on the process of preparing financial statements. The research method used is a qualitative approach with a case study design. Data were obtained through observation, interviews with the General Manager of Finance and Accounting, and documentation in the form of cash in and cash out transaction records, a list of bank accounts, and bank statements. The results show that PT AA has implemented cash flow management through recording cash inflow (cash in) and cash outflow (cash out), which serve as the basis for preparing the company’s financial statements. However, the large number of bank accounts used for each project creates challenges in monitoring transactions, leads to frequent fund transfers between accounts, and increases the complexity of the cash and bank reconciliation process. This condition can affect the efficiency of the company’s cash flow management and cause delays in the presentation of financial statements. Therefore, the company plans to implement a Bank Operational Account (Bank OP) system as a centralized transaction account to improve the efficiency of cash flow management, facilitate transaction monitoring, and accelerate the reconciliation process and the preparation of the company’s financial statements.