hasiltunaiannya

Hasiltunaiannya is a term used in Indonesian financial accounting to describe the cash yield generated by a business, project, or investment over a defined period. The word combines hasil (yield) with tunai (cash) and the suffix -annya, indicating a property or characteristic. The concept focuses on cash movements rather than accrual profits.

Definition and scope: Hasiltunaiannya refers to the net cash flow produced by operating and investing activities within a period, after essential cash outlays but before financing activities such as debt service or distributions. It is intended to reflect actual cash generation available for reinvestment, debt repayment, or distributions, and is distinct from net income, which includes non-cash items.

Calculation: Hasiltunaiannya can be expressed as the sum of net cash from operations and net cash from investments minus net cash outlays related to operations and investments during the period. A common representation is Hasiltunaiannya = Arus kas masuk operasional + Arus kas masuk investasi – Arus kas keluar operasional – Arus kas keluar investasi. Financing activities are typically excluded unless the definition is explicitly extended to include them.

Usage and limitations: Analysts and managers use hasiltunaiannya to assess liquidity, cash-generating ability, and the potential for dividends or debt repayment. It is often compared with other cash measures such as operating cash flow and free cash flow. Limitations include varying definitions by organization and period, so the exact scope and treatment of items should be specified when reporting or comparing across entities.