What is Arus Kas (Cash Flow)?
The three cash-flow activities and why profit is not the same as cash.
The Cash Flow Statement (Arus Kas) shows where cash entered and left during a period. Unlike the Profit & Loss, which is accrual-based (recognised when sold/delivered), Cash Flow is cash-based — recognised when money actually moves.
Why profit is not cash
You can post a Rp 50m profit yet run out of cash. A classic example:
- You sell Rp 100m on credit (60-day terms) → P&L recognises revenue, but no cash has arrived.
- You buy Rp 80m of stock for cash → cash drops now, but COGS only appears when the stock is sold.
Result: "profitable" business that cannot make payroll this month. That is what the Cash Flow Statement exists to expose.
The three activities
1. Operating
Cash from day-to-day business activity: sales, purchases, payroll, rent, taxes.
| In | Out |
|---|---|
| Customer receipts | Supplier payments |
| Deposit interest | Payroll & BPJS |
| Tax refunds | PPh & PPN payments |
2. Investing
Cash related to long-term assets.
| In | Out |
|---|---|
| Sale of operating vehicles | Equipment purchases |
| Maturing long-term deposits | Investments in other companies |
3. Financing
Cash related to capital structure — owners and lenders.
| In | Out |
|---|---|
| Owner equity injection | Loan principal repayments |
| New bank loan | Dividend payments |
How esaFiskaly produces it
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Accounts mapped as Cash or Bank in the Chart of Accounts are the primary data source.
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Based on the offsetting journal account, esaFiskaly classifies the line into Operating, Investing, or Financing.
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Bank reconciliation keeps it accurate
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Every bank statement line is matched to a journal, so the Cash Flow reflects reality at the bank.
Metrics worth tracking
- Free Cash Flow = Operating Cash Flow − Capex. How much cash is left after maintaining your assets?
- Cash Runway = Cash on hand ÷ average monthly operating outflow. How many months can you survive without income?
- Burn Rate = net cash outflow per month. Important for growth-stage businesses.