Mungkin banyak yang bertanya-tanya mengenai apa itu sih manajemen keuangan serta tujuan dan fungsi. Tak perlu berlama-lama, yuk kita bahas bersama! Manajemen keuangan adalah suatu proses dalam pengaturan aktivitas atau kegiatan keuangan dalam suatu organisasi. Termasuk kegiatan planning, analisis dan pengendalian terhadap kegiatan keuangan yang biasanya manajer keuangan lakukan. Manajemen ini juga berarti seluruh aktivitas kegiatan perusahaan yang berhubungan dengan upaya untuk mendapatkan dana perusahaan dengan meminimalkan biaya serta upaya penggunaan dan pengalokasian dana tersebut secara efisien.
Tujuannya secara umum ada tiga, yaitu memaksimalkan kesejahteraan pemilik perusahaan atau memaksimalkan nilai perusahaan, menjaga kelangsungan hidup perusahaan, dan mencapai kesejahteraan masyarakat sebagai tanggung jawab sosial perusahaan.
Selain itu, fungsinya, yaitu :
- Investment Decision
Keputusan investasi adalah keputusan yang diambil oleh manajer keuangan dalam pengalokasian dana. Utamanya dalam bentuk investasi yang dapat menghasilkan laba di masa yang akan datang. Keputusan ini akan tergambar dari aktiva perusahaan, dan mempengaruhi struktur kekayaan perusahaan. Yaitu perbandingan antara current assets (Aset lancar) dengan fixed assets (Aset tetap).
- Finansial Decision
Lalu, keputusan pendanaan adalah keputusan manajemen keuangan dalam melakukan pertimbangan dan analisis perpaduan antara sumber-sumber dana yang paling ekonomis bagi perusahaan untuk mendanai kebutuhan-kebutuhan investasi serta kegiatan operasional perusahaan Keputusan pendanaan akan tercermin dalam sisi pasiva perusahaan yang akan mempengaruhi financial structure maupun capital structure.
- Dividend Decision
Keputusan dividen merupakan bagian dari keuntungan suatu perusahaan yang para pemegang saham bayarkan. Keputusan dividen adalah keputusan manajemen keuangan dalam menentukan besarnya proporsi laba yang akan dibagikan kepada para pemegang saham dan proporsi dana yang akan disimpan di perusahaan sebagai laba ditahan untuk pertumbuhan perusahaan. Bahkan, kebijakan ini juga akan mempengaruhi financial structure maupun capital structure.
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