Kartika S-09 Sejahtera Cooperative Primary is an entity without public accountability which at the end of 2018 has not prepared a cash flow statement. The purpose of the final project is to prepare a cash flow statement at the Kartika S-09 Sejahtera Cooperative Primary for the year ended 2018 by using indirect methods and calculate free cash flow. Data collection methods used in this final project are interviews and literature. The writing method used is description and exposition. The description method is used to explain the general picture of cooperatives, while the exposition method is used to explain the preparation of cash flow statements and free cash flow in the Kartika S-09 Sejahtera Cooperative Primary in 2018. The cash flow statement on the Primer Koperasi Kartika S-09 for the year ended 2018 shows a decrease of Rp. (201,471,017) obtained from net cash flow from operating activities amounting to Rp. 363,740,834 and net cash flow from financing activities amounting to Rp. (565,211,851). The free cash flow owned by the Kartika S-09 Sejahtera Cooperative Primary for the year ended 2018 is Rp. (46,973,207).