Primer Koperasi Polrestabes Semarang until the end of 2015 never arrange the cash flow statement with direct method or indirect method and free cash flow. The purposes of this Final Project are to arrange the cash flow statement at Primer Koperasi Polrestabes Semarang with direct method and indirect method in 2015 and to calculate free cash flow is owned by Primer Koperasi Polrestabes Semarang in 2015. The writing methods used in Final Project are description method and exposition method. Description method is used to explain the general overview of Primer Koperasi Polrestabes Semarang, but exposition method is used to explain the arrangement of cash flow statement and free cash flow. The arrangement of cash flow statement at Primer Koperasi Polrestabes Semarang in 2015 either by direct method or indirect method produce the same net cash flow which increased by Rp 825.589.688,57 obtained from cash flow from operating activities of Rp 1.527.944.764,96, cash flow from investing activities of Rp (187.319.000,00), and cash flow from financing activities of Rp (515.036.076,39). The free cash flow is owned by Primer Koperasi Polrestabes Semarang in 2015 show a positive value of Rp 283.366.608,03.