<![CDATA[This study aims to analyze cash flow performance and its implications for organizational performance and Good Corporate Governance (GCG). Using a descriptive quantitative approach, secondary data were gathered from the financial statements of Bank BJB for the 2021-2023 period. The analysis evaluates three primary cash flow ratios: Operating Cash Flow (OCF) to Current Liabilities (CL), Total Debt (TD), and Net Profit (NP), integrated with trend analysis and public policy implications. The findings indicate annual fluctuations: in 2021, OCF recorded a surplus of IDR 11.649 trillion, followed by a deficit of IDR 9.870 trillion in 2022, and a limited recovery of IDR 612.359 billion in 2023. The sharp decline in the ratios in 2022 was triggered by the transmission of monetary tightening and inflation, which clashed with the company's strategic policy to expand regional productive credit, thereby creating an asymmetry between accrual profit growth and pure operating cash availability. In terms of organizational performance, these findings demonstrate that achieving Business Plan (RBB) targets is not necessarily supported by real cash availability. Consequently, local governments need to reformulate dividend targets in alignment with the organization’s cash capacity and consider cash flow ratios as complementary instruments in evaluating public sector performance]]>
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