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All Journal Ilmu Administrasi Publik Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL PENDIDIKAN TAMBUSAI IKRA-ITH EKONOMIKA Inovasi: Jurnal Ilmiah Ilmu Manajemen 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 International Journal of Humanities Education and Social Sciences Jurnal Peradaban Masyarakat (JPM) Jurnal Abdi Masyarakat Humanis Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research International Journal of Economics, Management and Accounting Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Karimah Tauhid Jabdimas: Jurnal Pengabdian Masyarakat Journal of Innovative and Creativity Jurnal Penelitian Pendidikan Indonesia Adpebi Science Series SocServe: Jurnal Pengabdian kepada Masyarakat Svarga Pena: Jurnal Pengabdian Kepada Masyarakat Greenation International Journal of Economics and Accounting
Sri Retnaning Sampurnaningsih
Universitas Pamulang
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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Analisis Struktur Modal Konservatif terhadap Optimalisasi Return on Equity: Studi Kasus PT Campina Ice Cream Industry, Tbk (2020-2024) Aryani Sri Ramadhani; Euis Novianty Lana; 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.v6i1.6646

Abstract

Conservative capital structure is a strategy focused on internal funding stability, which theoretically may limit the scope for optimizing shareholder returns. This study aims to analyze the optimization strategy of Return on Equity (ROE) at PT Campina Ice Cream Industry, Tbk during the 2020–2024 period under a conservative capital structure. The methodology employed is quantitative descriptive using financial ratio analysis and the DuPont Analysis approach. The results indicate that PT Campina maintains a very safe capital structure with a Debt to Equity Ratio (DER) of 0.1–0.2 times and a Debt to Asset Ratio (DAR) between 10.5%–13.7%. Low debt levels result in a low Equity Multiplier (1.11–1.16), shifting the burden of ROE optimization entirely onto net profit efficiency and asset productivity. ROE reached an optimal peak of 13.41% in 2023, driven by the highest Net Profit Margin (NPM) of 11.22%. However, in 2024, ROE declined to 10.43% due to operating expense pressures that pushed the NPM down to 8.38%. These findings confirm that under a conservative capital structure, ROE is highly vulnerable to fluctuations in operating costs. The primary recommended strategy is the careful control of operating expenses to enhance profit margins.
Analisis Kualitas Laba dan Resiliensi Finansial PT Bumi Serpong Damai Tbk: Pendekatan Akuntansi Forensik Periode 2020–2024 Iwan Gunawan; Rei Adrianto; 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.v6i1.6692

Abstract

The national property industry underwent significant structural adjustments during the transition from the pandemic crisis to economic normalization. This study aims to evaluate the earnings quality of PT Bumi Serpong Damai Tbk (BSDE) throughout the 2020-2024 fiscal period. Employing a quantitative descriptive approach, this research deconstructs financial statements using vertical and horizontal analyses, coupled with adjustments for non-recurring items. The findings reveal a surge in Net Profit of 124.06% in 2024, reaching IDR 4.36 trillion. However, an in-depth forensic analysis discloses that approximately 35% of this profit (IDR 1.55 trillion) stems from a one-off gain on bargain purchase (keuntungan pembelian diskon) related to subsidiary acquisitions. Fundamentally, the core business performance remains robust, evidenced by a 19.56% growth in Operating Revenue and cost structure optimization. This study concludes that while the headline profit figures are impressive, investors must distinguish between sustainable operational recovery and incidental strategic gains to assess long-term value accurately.
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.
Perencanaan Keuangan dan Pengelolaan Arus Kas sebagai Dasar Investasi Produktif bagi Anggota Kelompok Sadar Wisata di Kampung 7 Muara Kecamatan Bojongsari Kota Depok Supratikta, Hadi; Sampurnaningsih, Sri Retnaning; Darmawan, Galylia Aryanita; Subur, Akhmad; Noviani, Dini; Faisal, Lutfi; Mulya, Muchamad Rizki
SocServe: Jurnal Pengabdian kepada Masyarakat Vol 2 No 2 (2025): SocServe: Jurnal Pengabdian kepada Masyarakat
Publisher : Sapta Arga Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengembangan pariwisata yang berfokus pada komunitas memerlukan dukungan manajemen keuangan yang kuat agar usaha tersebut dapat bertahan. Kegiatan Pengabdian kepada Masyarakat (PKM) ini ditujukan untuk memberikan pemahaman praktis tentang perencanaan keuangan dan pengelolaan arus kas kepada anggota Kelompok Sadar Wisata di Desa 7 Muara, Kecamatan Bojongsari, Kota Depok. Pendekatan yang diterapkan adalah kualitatif dengan teknik ceramah interaktif, diskusi kelompok, serta pelatihan praktis. Kegiatan tersebut berlangsung pada 25 Mei 2025 dan melibatkan 30 peserta dari pelaku UMKM pariwisata setempat. Hasil kegiatan menunjukkan kemajuan pemahaman peserta tentang konsep dasar perencanaan kas, pencatatan penerimaan dan pengeluaran usaha, serta strategi investasi jangka panjang. Pengaruh baik dari aktivitas ini adalah terbentuknya dasar yang kokoh untuk pengembangan usaha pariwisata yang berkelanjutan di Kampung 7 Muara.
Digital and Legacy Telecommunications Efficiency in Indonesia: Evidence from a Two-Stage DEA Budiandri, Eka; Rahadian, Dadan; Baltasar, Sora; Sampurnaningsih, Sri Retnaning
Greenation International Journal of Economics and Accounting Vol. 4 No. 1 (2026): Greenation International Journal of Economics and Accounting (March - April 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i1.786

Abstract

This study examines operational efficiency of Indonesian telecommunications firms by distinguishing digital and legacy services within a two-stage framework, addressing whether efficiency differences arise from managerial performance rather than firm size amid digital transformation. Audited annual reports of three major operators from 2014 to 2024 are analysed. The first stage applies output-oriented Data Envelopment Analysis under Variable Returns to Scale to measure technical efficiency in converting operational inputs into heterogeneous revenue outputs. The second stage employs panel regression estimated using weighted EGLS with Cross Section SUR to explain efficiency variations through firm-level profitability indicators. Results reveal pronounced heterogeneity across firms. PT Telkomsel consistently achieves the highest VRS efficiency, reflecting superior managerial control independent of scale advantages. Input slack analysis identifies operational expenditure as the primary source of inefficiency, whereas labour input remains near optimal utilization and total assets show structural rigidity. Second-stage estimation indicates that Return on Equity positively and significantly affects efficiency, while Net Profit Margin lacks a significant individual effect, though profitability indicators are jointly meaningful. Sustainable efficiency improvement depends on strategic resource allocation, effective equity utilization, and disciplined cost management rather than scale expansion. This study contributes by integrating digital and legacy outputs within a two-stage DEA framework and linking operational efficiency to financial performance, offering actionable insights for managers seeking to enhance firm-level performance during digital transformation.
Interest Rate in the Relationship Between Fundamental Factors and Efficiency of Indonesian Regional Development Banks (2020–2024) Sora Baltasar; Sri Retnaning Sampurnaningsih; Sahroni Sahroni; Rachmawaty Rachmawaty; Zulfitra Zulfitra
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 5 No 6 (2026): IJHESS JUNE 2026
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v5i6.2316

Abstract

This study examines the effects of key financial ratios, namely Capital Adequacy Ratio, Return on Assets, and Non-Performing Loans, along with the moderating role of interest rates on the operational efficiency of Regional Development Banks in Indonesia, measured by the Cost-to-Income Ratio (CIR). A quantitative approach is employed using panel data from 2020–2024, with model selection indicating the Random Effects Model as the most appropriate specification, complemented by Moderated Regression Analysis to capture interaction effects. The results show that Return on Assets has a negative and significant effect on CIR, confirming that profitability plays a central role in enhancing efficiency. In contrast, Capital Adequacy Ratio and Non-Performing Loans do not exhibit strong partial effects, although interest rates significantly moderate their relationships with efficiency. Simultaneous testing confirms that internal financial factors jointly influence operational efficiency. These findings suggest that efficiency is shaped not only by internal performance but also by its interaction with monetary conditions. The study provides implications for improving capital allocation, profitability management, and adaptive risk strategies to sustain efficiency.
Co-Authors Aang Aribawa Achmad Ludvy Agus Suharyadi Ahmad Ludvy Al Mubarak, Faqih Ramdhani Ali Zaenal Abidin Andriani, Jeni Andy Garcia Ridwan Ansori Ansori Aribawa, Aang Arum Indrasari Aryani Sri Ramadhani Azian M. Safan Baltasar, Sora Baskoro Pujo Sasmito Budiandri, Eka Cahya Irani Catio, Mukhlis Cornelia Dumarya Manik Dadan Rahadian Darmawan, Galylia Aryanita Deki Neriawan Denok Sunarsi Desyi Erawati Dewi Nari Ratih Permada Dini Noviani Endang Puji Astutik Euis Novianty Lana Faddilah, Nur Faisal, Lutfi Fakung Rahman Fika Febiati Fitri Sabina Ganar, Yulian Bayu Hajnurisa Aini Halimah Tunafiah Hasbiyansyah, Hasbiyansyah Ikhsyan , Muhammad Iwan Gunawan Jeni Andriani Jeni Andriani Jumadi Jumadi Juni Sukasmono Kartika Sari Khuzaeni, Khuzaeni Lestari, Nurul Khofifah Luqman Hakim Luqman Hakim Luqman Hakim M. , Fakhrurazi Marjohan, Masno Masno Marjohan Masno Marjohan Maswarni Maswarni Maya Sova Melinda Pratiwi, Melinda Mufa’ati, Nurma Dewi Mulya, Muchamad Rizki Nabilah, Azmi Nafisah Yuliani Nandani, Yundi Christie Nani Nani Nani Rusnaeni Nofiar Nofiar Novia Susanti Nurafifah, Nurafifah Nuraidawati, Siti Pajar Pranoto Pranoto Rachmawaty Rachmawaty Rachmawaty Rachmawaty, Rachmawaty Ramadan , Warisatun Randhy Agusentoso Rasmita Dinata Rei Adrianto Resa Sandia Retno Wulandari Putri Retno Wulansari Retno Wulansari RR. Ella Evrita Hestiandari Sahroni Sahroni Sahroni Sahroni Sahroni Sahroni Sahroni, Sahroni Sarwani Sarwani, Sarwani Siti Nuraidawati Sora Baltasar Subur, Akhmad Sugiarti, Endang Supardi, Yusuf Supratikta, Hadi Syahida, Fahmi TATI NURHAYATI Wahyuni, Theresia Dwi William Christian Wulandari, Nur Asti Yanti, Novi Misna Yulian Bayu Ganar Zairi Zairi, Zairi Zulfitra Zulfitra Zulfitra Zulfitra zulfitra, Zulfitra Zulian, Rifki