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All Journal EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah
Ikayanti Puspaning Kartini
STIENAS Colorado Samarinda
Economics, Econometrics & Finance

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ANALISIS LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA PT. INDOFOOD SUKSES MAKMUR TBK TAHUN 2018-2022 Ikayanti Puspaning Kartini; Umar Hi Salim; Marisa Setiawan
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 2 (2025): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i2.3566

Abstract

The purpose of writing this thesis is to determine the financial performance of PT. Indofood Sukses Makmur Tbk in 2018-2022 based on cash flow ratio.The analytical tools used in this research are the cash flow liquidity ratio in the form of the Operating Cash Flow Ratio (AKO), Fund Flow Coverage Ratio (CAD), Cash Coverage to Interest Ratio (CKB), Cash Coverage to Current Debt Ratio (CKUL), Expenditure Ratio Capital (PM), Total Debt Ratio (TU) and Cash Flow Flexibility Ratio in the form of the Free Net Cash Flow Ratio (AKBB) and Cash Flow Adequacy Ratio (KAK).Based on the results of the discussion that has been described, it can be seen the financial performance of PT. Indofood Sukses Makmur Tbk in 2018-2022 was reviewed from the Operating Cash Flow Ratio (AKO), Cash Coverage to Current Debt Ratio (CKUL), Total Debt Ratio (TU), Free Net Cash Flow Ratio (AKBB) and Cash Flow Adequacy Ratio ( KAK) was declared unfavorable. Meanwhile, in terms of the Funds Flow Coverage Ratio (CAD), Cash to Interest Coverage Ratio (CKB), and Capital Expenditure Ratio (PM) it is stated to be good.
ANALISIS KINERJA KEUANGAN PADA PT. GOTO GOJEK TOKOPEDIA TBK. PERIODE 2020-2024 Ikayanti Puspaning Kartini; Umar Hi Salim; Henri Fauli; Sudirman Sudirman; Devin Dhana
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 15 No. 02 (2026): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v15i02.4099

Abstract

This study aims to analyze the financial performance of PT GoTo Gojek Tokopedia Tbk. during 2020–2024 based on liquidity, profitability, and solvency ratios. The study uses a descriptive quantitative approach and secondary data obtained from the company's financial statements through the Indonesia Stock Exchange. The analysis covers the Current Ratio, Quick Ratio, Cash Ratio, Gross Profit Margin, Net Profit Margin, Return on Assets, Return on Equity, Earnings per Share, Debt to Equity Ratio, Debt to Assets Ratio, and Times Interest Earned Ratio. The results indicate that the company's liquidity tended to decline during the study period, although its ability to meet short-term obligations remained relatively strong based on the calculated ratios. Profitability fluctuated and requires attention because earnings performance was under pressure, particularly before the company's strategic improvement in 2024. Solvency ratios indicate that the company's financing structure was more heavily supported by equity than debt, although its ability to generate operating earnings to cover financial charges remains an important consideration. Overall, GoTo's financial performance during 2020–2024 was not yet fully stable, indicating the need to maintain liquidity, improve operating efficiency, and strengthen sustainable profitability
Co-Authors Devin Dhana Henri Fauli Marisa Setiawan Sudirman Sudirman Umar Hi Salim Umar Hi Salim