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All Journal IKRA-ITH EKONOMIKA Penentuan harga obligasi dan teori tingkat bunga Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Jurnal Disrupsi Bisnis Jurnal Ekonomi Efektif Kontigensi: Jurnal Ilmiah Manajemen Jurnal Neraca Peradaban Journal of Innovative and Creativity Jurnal Penelitian Pendidikan Indonesia
Sampurnaningsih, Sri Retnaning
Universitas Pamulang
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Peran Kinerja Operasional dalam Mengelola Arus Kas Operasional PT Charoen Pokphand Indonesia Tbk Deki Neriawan; Sri Retnaning Sampurnaningsih; Baskoro Pujo Sasmito
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6693

Abstract

This study aims to examine the role of operational performance in managing operating cash flows at PT Charoen Pokphand Indonesia Tbk during the period 2021–2024. The research adopts a qualitative approach with a case study design. Data were collected through document analysis of annual financial statements, management reports, and an in-depth review of the company’s key operational indicators. The analysis focuses on how operational efficiency practices, production cost management, and operational policies influence the sustainability of operating cash flows. The findings indicate that operational performance plays a central role in maintaining the stability of operating cash flows, particularly through cost control, optimization of gross profit margins, and effective management of the operating cycle. Financial ratios such as the Debt to Asset Ratio, Debt to Equity Ratio, Return on Assets, and Current Ratio are used as supporting indicators to provide contextual understanding of the company’s financial condition, rather than being examined as causal relationships. These results underscore that the effectiveness of operating cash flow management is not solely determined by financial structure, but is highly dependent on the quality and consistency of operational performance. This study offers practical implications for management in formulating operational strategies oriented toward cash flow sustainability and contributes to the literature on the role of operational performance within the context of integrated agribusiness companies.
Analisis Kinerja Keuangan PT Bank Central Asia TBK Periode 2020–2024 Berdasarkan Rasio Keuangan Perbankan Andy Garcia Ridwan; Rasmita Dinata; Sri Retnaning Sampurnaningsih
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6703

Abstract

This study aims to analyze the financial performance of PT Bank Central Asia Tbk (BBCA) during the 2020–2024 period using a financial ratio analysis approach, covering asset quality, liquidity, profitability, operational efficiency, and solvency. The research employs a descriptive quantitative method with ratio analysis techniques based on the company’s annual financial statements. The results indicate that PT Bank Central Asia Tbk demonstrates strong financial performance throughout the study period. Asset quality remains well maintained, as reflected by an average Non-Performing Loan (NPL) ratio of 2.02%. Liquidity conditions are robust, evidenced by an average Loan to Deposit Ratio (LDR) of 69.56% and a Liquidity Coverage Ratio (LCR) consistently exceeding the minimum regulatory requirements. In terms of profitability, Return on Assets (ROA) and Return on Equity (ROE) show favorable performance with an upward trend. Furthermore, a low BOPO ratio indicates high operational efficiency, while a Capital Adequacy Ratio (CAR) well above regulatory standards reflects strong capital resilience. Overall, the findings suggest that PT Bank Central Asia Tbk was in a sound financial condition during the 2020–2024 period.
Co-Authors Aang Aribawa Achmad Ludvy Ahmad Ludvy Andy Garcia Ridwan Ansori Ansori Aryani Sri Ramadhani Baskoro Pujo Sasmito Cornelia Dumarya Manik Deki Neriawan Desyi Erawati Endang Puji Astutik Euis Novianty Lana Fakung Rahman Fika Febiati Fitri Sabina Hajnurisa Aini Halimah Tunafiah Iwan Gunawan Jeni Andriani Jeni Andriani Luqman Hakim Maswarni Maswarni Nafisah Yuliani Nani Nani Nofiar Nofiar Novia Susanti Rasmita Dinata Rei Adrianto Resa Sandia Retno Wulandari Putri Retno Wulansari Retno Wulansari Siti Nuraidawati William Christian Yulian Bayu Ganar Zulfitra Zulfitra