Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

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Financial Performance Analysis Based on the BUMN Decree at PT Pelabuhan Indonesia IV (Persero)

Authors
Zulaikha Zulaikha1, *, Abd Rakhman Laba1, Andi Aswa1
1Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: zulaikha23a@student.unhas.ac.id
Corresponding Author
Zulaikha Zulaikha
Available Online 30 July 2025.
DOI
10.2991/978-94-6463-758-8_156How to use a DOI?
Keywords
Financial Health; BUMN Decree; Green Economy
Abstract

This study evaluates the financial health of PT Pelabuhan Indonesia IV (Persero) and explores strategies to enhance it by integrating green economy principles. Using the financial health assessment method from BUMN Decree No. KEP-100/MBU/2002, this descriptive quantitative research analyzes the results in detail. The findings highlight the importance of reducing costs, such as marketing and operational expenses, to optimize the company’s financial health. This can be achieved by improving or developing more cost-effective and targeted marketing strategies. Furthermore, the company can enhance profitability by minimizing operational costs and maximizing revenue through increased container shipments. Additionally, optimizing the utilization of assets and reducing the amount of idle cash or other current assets can help prevent excess asset idleness. Investing in green technology, such as energy-efficient systems or environmentally friendly technologies at the port, could further reduce operational costs and improve resource efficiency.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
30 July 2025
ISBN
978-94-6463-758-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-758-8_156How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Zulaikha Zulaikha
AU  - Abd Rakhman Laba
AU  - Andi Aswa
PY  - 2025
DA  - 2025/07/30
TI  - Financial Performance Analysis Based on the BUMN Decree at PT Pelabuhan Indonesia IV (Persero)
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 1953
EP  - 1960
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_156
DO  - 10.2991/978-94-6463-758-8_156
ID  - Zulaikha2025
ER  -