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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
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 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.
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.
Analisis Makroekonomi dan Fundamental Keuangan pada Penilaian Kinerja Saham Index High Dividend 20 Nasahi Hizbatu Watanikar; Rachmawaty Rachmawaty; Sri Retnaning Sampurnaningsih
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.12424

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh faktor makroekonomi dan fundamental keuangan terhadap harga saham perusahaan yang tergabung dalam IDX High Dividend 20 sektor keuangan. Variabel independen yang digunakan meliputi inflasi, suku bunga (BI Rate), kurs dolar Amerika Serikat, Return on Assets (ROA), Dividend Payout Ratio (DPR), dan Loan to Deposit Ratio (LDR), sedangkan variabel dependen adalah harga saham. Penelitian menggunakan pendekatan kuantitatif dengan metode regresi data panel terhadap tujuh perusahaan sektor keuangan selama periode 2018–2024 menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia, Bank Indonesia, dan laporan keuangan perusahaan. Analisis dilakukan menggunakan Common Effect Model (CEM), Fixed Effect Model (FEM), Random Effect Model (REM), serta uji Chow, Hausman, Lagrange Multiplier, dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa secara parsial inflasi, BI Rate, kurs dolar, Dividend Payout Ratio (DPR), dan Loan to Deposit Ratio (LDR) tidak berpengaruh signifikan terhadap harga saham, sedangkan Return on Assets (ROA) berpengaruh positif dan signifikan. Secara simultan seluruh variabel independen berpengaruh signifikan terhadap harga saham. Temuan ini menunjukkan bahwa profitabilitas merupakan faktor fundamental yang paling dipertimbangkan investor dalam menilai saham perusahaan sektor keuangan yang tergabung dalam IDX High Dividend 20.
Peran Manajemen Keuangan Untuk Menambah Pendapatan di Canting Buana Kreatif Padang Panjang, Sumatera Barat Sahroni Sahroni; Masno Marjohan; Sri Retnaning Sampurnaningsih
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 3 No. 1 (2025): Maret : Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v3i1.1672

Abstract

The purpose of this community service activity is for participants to understand how to manage finances effectively and efficiently, especially after the pandemic. In this training, it is hoped that participants will gain knowledge on how to allocate company funds or capital to finance business line needs, ensuring that the company's budget is distributed to the right posts and used for various purposes that benefit the company. After this activity, it is expected that participants will be able to plan their finances effectively and efficiently. The target of this activity is the manager of Canting Batik Crafts in Padang Panjang, West Sumatra. The implementation method consists of three stages. The first stage is preparation, including a pre-survey, team formation, proposal preparation and submission, coordination between teams and partners, as well as preparation of training tools and materials. The second stage is the program implementation stage in the form of socialization through counseling (material presentation) and discussions. The third stage is the evaluation and reporting stage. The evaluation is conducted by comparing the conditions of partners before and after the program implementation using interview and observation methods. Afterward, a report is prepared for further socialization.
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 Baskoro Pujo Sasmito Cahya Irani Catio, Mukhlis Cornelia Dumarya Manik 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 Masno Marjohan Maswarni Maswarni Maya Sova Melinda Pratiwi, Melinda Mufa’ati, Nurma Dewi Mulya, Muchamad Rizki N. Rusnaeni Nabilah, Azmi Nafisah Yuliani Nandani, Yundi Christie Nani Nani Nasahi Hizbatu Watanikar 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 Sarwani Sarwani, Sarwani Siti Nuraidawati Sora Baltasar Subur, Akhmad Sugiarti, Endang Supardi, Yusuf Supratikta, Hadi Syahida, Fahmi 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