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Sampurnaningsih, Sri Retnaning
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Analisis Kinerja Keuangan PT Bank Central Asia TBK Periode 2020–2024 Berdasarkan Rasio Keuangan Perbankan Ridwan, Andy Garcia; Dinata, Rasmita; Sampurnaningsih, Sri Retnaning
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.
Analisis Vertikal dan Horizontal Laporan Keuangan PT Semen Indonesia (Persero) Tbk Periode 2020-2024 Syahida, Fahmi; Wahyuni, Theresia Dwi; Sampurnaningsih, Sri Retnaning
Jurnal Pendidikan Tambusai Vol. 10 No. 1 (2026)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i1.36406

Abstract

Penelitian ini bertujuan untuk menganalisis struktur keuangan dan perkembangan kinerja operasional PT Semen Indonesia (Persero) Tbk (SIG) selama periode 2020–2024. Metode penelitian menggunakan pendekatan deskriptif kualitatif dengan teknik analisis laporan keuangan melalui analisis vertikal dan horizontal. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan auditan perusahaan. Analisis vertikal diterapkan untuk menilai proporsi pos-pos keuangan terhadap total aset dan pendapatan guna menggambarkan struktur pendanaan dan efisiensi operasional, sedangkan analisis horizontal digunakan untuk mengevaluasi tren kinerja antarperiode. Hasil penelitian menunjukkan adanya pergeseran fundamental dalam struktur pendanaan perusahaan melalui penerapan strategi deleveraging yang konsisten, sehingga proporsi ekuitas meningkat hingga mencapai 59,7% pada tahun 2024. Analisis horizontal mengonfirmasi bahwa pertumbuhan pendapatan didorong oleh meningkatnya permintaan semen curah untuk Proyek Strategis Nasional (PSN) dan pembangunan Ibu Kota Nusantara (IKN). Meskipun margin laba sempat tertekan akibat volatilitas harga energi global, penerapan efisiensi biaya melalui penggunaan bahan bakar alternatif terbukti mampu menjaga resiliensi profitabilitas perusahaan. Temuan ini menegaskan bahwa kemandirian modal dan pengendalian biaya merupakan faktor kunci dalam menjaga stabilitas keuangan pada industri semen yang padat modal.
Co-Authors Adrianto, Rei Al Mubarak, Faqih Ramdhani Ali Zaenal Abidin Andriani, Jeni ansori ansori Aribawa, Aang Arum Indrasari, Arum Azian M. Safan Catio, Mukhlis Christian, William Darmawan, Galylia Aryanita Dini Noviani Faddilah, Nur Faisal, Lutfi Febiati, Fika Ganar, Yulian Bayu Hajnurisa Aini, Hajnurisa Hasbiyansyah, Hasbiyansyah Ikhsyan , Muhammad Iwan Gunawan Jumadi Jumadi Kartika Sari Khuzaeni, Khuzaeni Lana, Euis Novianty Lestari, Nurul Khofifah Luqman Hakim M. , Fakhrurazi Marjohan, Masno Maya Sova Mufa’ati, Nurma Dewi Mulya, Muchamad Rizki Nabilah, Azmi Nandani, Yundi Christie Neriawan, Deki Nurafifah, Nurafifah Nuraidawati, Siti Pajar Putri, Retno Wulandari Rachmawaty Rachmawaty, Rachmawaty Ramadan , Warisatun Ramadhani, Aryani Sri Rasmita, Dina Ridwan, Andy Garcia RR. Ella Evrita Hestiandari Sahroni, Sahroni Sandia, Resa Sarwani Sarwani, Sarwani Sasmito, Baskoro Pujo Subur, Akhmad Sugiarti, Endang Supardi, Yusuf Supratikta, Hadi Syahida, Fahmi Wahyuni, Theresia Dwi Wulandari, Nur Asti Yanti, Novi Misna Zairi Zairi, Zairi zulfitra, Zulfitra Zulian, Rifki