This research analyzed of five elements consisted in financial report of
PNPM Mandiri Perdesaan as BLM, DOK, and Operational of UPK, revolving
fund of SPP and revolving funds of UEP. The purposive sampling method as used
in this research and it selected 36 samples with five criteria standardize, the data
obtained from nine sub-districts from 2009 until 2012.
Multiple regression analysis used to analysis and the results for first
hypothesis shows F test was 41.150 with level of significant 0.0000 so all
variables simultaneously had effect to profit. The second hypothesis showed t
value 0.130, so BLM element had no effects. The third hypothesis showed t value
was 0.997 so DOK element had no effect. The fourth hypothesis showed t value
0.792 so operational of UPK had no effect. The fifth hypothesis was 0.000, thus
element of SPP had effect and last the sixth hypothesis was 0.000 either result of
SPP had effect. Then the conclusion of element in Cash Flow from Financing
Activities had no effect than Cash Flow from Operating Activities.