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All Journal Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Disrupsi Bisnis Journal of Research and Publication Innovation Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen Jurnal Intelek Dan Cendikiawan Nusantara JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Intelek Insan Cendikia JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Hestu Nugroho Warasto
Unknown Affiliation
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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PENGARUH WORKING CAPITAL TURNOVER, DEBT TO CAPITAL RATIO, DAN OPERATING CYCLE TERHADAP KINERJA KEUANGAN PADA PT HM SAMPOERNA Tbk PERIODE 2015 – 2024 Dimas Permana Putra; Hestu Nugroho Warasto
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 2 (2026): MARET 2026
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i2.2231

Abstract

Abstract. This study aims to determine the effect of Working Capital Turnover (WCTO), Debt to Capital Ratio (DCR), and Operating Cycle (OC) on Financial Performance measured using Return on Capital Employed (ROCE) at PT Hm Sampoerna Tbk for the period 2015-2024. The method in this study is descriptive quantitative. Data analysis methods used in this study include: Descriptive Statistical Test, Classical Assumption Test (Normality Test, Multicollinearity Test, Autocorrelation Test, and Heteroscedasticity Test), Multiple Linear Regression Test, Hypothesis Test (t Test (Partial) and F Test (Simultaneous)), and Determination Coefficient Test. The results of this study indicate that the Working Capital Turnover (WCTO) variable partially has no significant effect on Financial Performance because the calculated t value is 0.175 <t table 2.447 and the sig value is 0.875> 0.05. The Debt to Capital Ratio (DCR) variable partially has a negative and significant effect on Financial Performance, as the calculated t-value is -3.020 > t-table value of 2.447, and the sig. value is 0.023 < 0.05. The Operating Cycle (OC) variable partially has a negative and significant effect on Financial Performance, as the calculated t-value is -2.470 > t-table value of 2.447, and the sig. value is 0.048 < 0.05. Simultaneously, Working Capital Turnover (WCTO), Debt to Capital Ratio (DCR), and Operating Cycle (OC) have a significant positive effect on Financial Performance at PT Hm Sampoerna Tbk, as the calculated F-value is 14.058 > F-table value of 4.76, with a significance level of 0.004 < 0.05. Keywords: Working Capital Turnover, Debt to Capital Ratio, Operating Cycle,
Analisis Kinerja Keuangan PT Bank Muamalat Indonesia Tbk Menggunakan Metode Camel Periode 2014-2024 Dimas Dwi Pamungkas; Hestu Nugroho Warasto
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i1.9229

Abstract

Abstract. This study aims to analyze the financial health level of PT Bank Muamalat Indonesia Tbk during the 2014–2024 period using the CAMEL method, which includes the aspects of Capital, Asset Quality, Earnings, and Liquidity. The research employed a quantitative descriptive approach utilizing secondary data derived from the published annual financial statements of PT Bank Muamalat Indonesia Tbk throughout the research period. The analysis was conducted by calculating financial ratios based on the CAMEL method and assessing the bank’s health level using the composite CAMEL score. The results indicate that the financial health of PT Bank Muamalat Indonesia Tbk was categorized as less healthy during 2014–2015, improved to moderately healthy in 2016, and experienced pressure again during 2017–2020. However, from 2021 to 2023, the bank showed significant improvement and was classified as moderately healthy. The improvement in financial health was primarily supported by strengthened capital and improved asset quality, which contributed significantly to the CAMEL score. Meanwhile, the Earnings aspect remained the main weakness due to the bank’s limited ability to generate profits, although its liquidity condition remained very strong. Overall, the CAMEL method proved effective in providing a comprehensive assessment of the financial health and stability of PT Bank Muamalat Indonesia Tbk during the research period  
Co-Authors Ari Junaedi Dhia Rizka Nabila Dhita Amelia Dimas Dwi Pamungkas Dimas Permana Putra Ernawati Ernawati Ibnu Sina Intan Auliya Pratiwi Jannudin Janudin Karina Aliya Fatmawati Kartika Wijayanti Khanifah Firlia Naftiar Krisnaldy Krisnaldy Mahdalena Mahdalena Nadhia Ayu Safitri Ratih Rahmawati Veta Lidya Delimah Pasaribu