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Journal : Jurnal Mahkota Bisnis (Makbis)

LAPORAN ARUS KAS UNTUK PENINGKATAN KINERJA PERUSAHAAN Andoko
Jurnal Mahkota Bisnis (Makbis) Vol 3 No 1 (2024): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

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Abstract

The purpose of this study is to determine how Tbk's financial performance is calculated using a cash flow statement. Field research, which involves observation, interviews, and library research involving the study of relevant literature, is the methodology employed in this study. Descriptive analysis, which explains the cash flow ratio as the foundation for the evaluation of financial performance, is the method used in this study. The study's findings demonstrate that, overall, the company's cash flow operating ratios are fairly good for each cash flow ratio, with the exception of the cash flow to total debt ratio, which has a low enough ratio to suggest that the company will not be able to pay off its debt with cash flow from operations.
CORPORATE SOCIAL RESPONSIBILITY UNTUK MENINGKATKAN NILAI PERUSAHAAN Andoko
Jurnal Mahkota Bisnis (Makbis) Vol 3 No 2 (2024): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v3i2.63

Abstract

The concepts of Corporate Social Responsibility (CSR) and Environmental, Social, and Governance (ESG) have gained significant prominence in recent years. Historically, the primary focus in business management was the company's financial performance. However, with the growing emphasis on mitigating climate change, generating profits for investors is no longer the sole consideration in business management. More investment metrics are now giving attention to environmental protection, social responsibility, corporate governance, and other aspects that promote coexistence and shared prosperity. CSR is a broad concept of sustainability, whereas ESG represents the approach to implementing CSR principles. Therefore, sustainable management is the overarching goal that businesses should aim for. Today, many companies prioritize CSR in shaping their corporate policies. Engaging in CSR activities is undoubtedly beneficial for enhancing a company’s image, but it also has inevitable effects on resource allocation. Therefore, it is important to assess the benefits and costs of CSR activities, particularly their impact on a company's financial performance.