The study aims to determine how the financial performance of PT. Telkom Indonesia (Persero) Tbk is when assessed using cash flow statements and cash flow ratios. Data collection was carried out using Library research techniques and documentation. The population in this study is the 2019-2023 financial statements of PT. Telkom Indonesia (Persero) Tbk. The entire population in this study is also a sample. The research method uses descriptive analysis using cash flow from operating activities, investment, and financing as well as ratio analysis, namely the Operating Cash Flow ratio (AKO), Fund Flow Coverage Ratio (CAD), Cash Flow Coverage Ratio to Interest (CKB), Cash Coverage Ratio to Current Liabilities (CKHL), Capital Expenditure Ratio (PM), and Cash Flow Adequacy Ratio (KAK). The results of this study show that the amount of the company's cash flow during the 2019-2023 period shows that the company is in a liquid condition when assessed in terms of its operational activities. With the ratio analysis that has been done, it can be concluded that there is an increase in cash flow, especially in operating activities each year and the company's ability to overcome its current liabilities can still be overcome. This shows that PT. Telkom Indonesia (Persero) Tbk is in a fairly good position during the 2019-2023 period.

This study aims to analyze the effect of working capital turnover and accounts receivable turnover on profitability at PT Indofood CBP Sukses Makmur Tbk Listed on the IDX 2019-2023 Period by looking at the performance of financial statements. This study uses descriptive research design with quantitative methods. The research was conducted on annual financial data conducted at PT Indofood CBP Sukses Makmur Tbk which is listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Analysis of the effect carried out by testing three variables, namely working capital turnover and accounts receivable turnover as dependent variables and profitability as an independent variable. The results showed three hypotheses with one accepted hypothesis and two rejected hypotheses. Thus, it can be concluded that in this study only accounts receivable turnover has a significant effect on profitability while working capital turnover has no effect on profitability on the object of study, namely PT Indofood CBP Sukses Makmur Tbk.
 

This study aims to determine the potential bankruptcy of airline companies listed on the Indonesia Stock Exchange using the Altman Z-Score model. This research uses descriptive quantitative methods. This study aims to determine the potential bankruptcy of airline companies listed on the Indonesia Stock Exchange using the Altman Z-Score model. This research uses descriptive quantitative methods. The sample in this study is the financial statements of 3 airline companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2022 period. The data collection technique used in this study used secondary data. The data analysis technique uses the modified Altman Z-Score method. The results of this study show that PT Garuda Indonesia Tbk is in bankruptcy condition in 2016-2021, and in 2022 the company is different in gray area conditions. PT Air Asia Indonesia Tbk for seven years, namely in 2016-2022, was in bankruptcy condition. PT Indonesia Transport & Infrastructure Tbk was in bankruptcy condition in 2016-2021, and in 2022 the company was in a gray area condition..