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This study aims to analyze the financial performance of PT Aviasi Pariwisata Indonesia (Persero), commercially known as Injourney the state-owned enterprise (BUMN) holding company for the aviation and tourism sectors during the 2021-2024 period. Performance is measured using liquidity ratios (Current Ratio, Cash Ratio), solvency ratios (Debt to Asset Ratio, Debt to Equity Ratio), activity ratios (Total Asset Turnover), and profitability ratios (Net Profit Margin, Return on Equity) compared against industry standards. This research employs a descriptive quantitative approach. The data utilized is secondary data sourced from the published financial statements of PT Aviasi Pariwisata Indonesia (Persero). The results indicate varied liquidity performance, with an average Current Ratio of 97.82% (below the 200% benchmark, categorized as poor) and a Cash Ratio of 63.03% (above 50%, categorized as good). Solvency performance is underperformed, with an average DAR of  and DER of, reflecting a high reliance on debt. Activity performance is identified as inefficient with an average TATO of 0.199 times (<2 times), while profitability remains negative on average with an NPM of and ROE of. Despite a significant upward trend in performance improvement, the company's overall financial health is considered suboptimal compared to industry standards. This condition is primarily driven by high debt burdens and low asset efficiency within the company.

This study examines the comparative profitability of PT Unilever Indonesia Tbk before and during the boycott issue that emerged as part of the Boycott, Divestment, and Sanctions (BDS) movement in 2023. Profitability was selected as the focus because it is a key financial performance indicator that reflects the company’s ability to generate returns under changing social and economic pressures. The research aims to evaluate differences in financial performance using three indicators: Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) across two periods, namely before the boycott (2021–2022) and during the boycott (2023–2024). Employing a quantitative descriptive-comparative approach, the study analyzed financial ratios and applied the Wilcoxon Signed-Rank Test. The findings reveal a decline in ROA from 30.20% (2021) and 29.29% (2022) to 28.81% (2023) and 20.99% (2024), as well as a drop in NPM from 14.56% and 13.02% to 12.49% and 9.59% during the boycott period. Conversely, ROE increased to 156.74% in 2024, largely driven by a sharper decline in equity compared to net profit. Nevertheless, statistical testing indicates no significant difference in profitability between the two periods. These results suggest that while profitability trends weakened, the boycott had no statistically significant impact, implying that investor and consumer responses were not strong or sustained enough to materially affect financial performance.

This study aims to examine the influence of financial literacy, financial technology, and financial behavior on investment decisions among students at the Universitas Persatuan Guru Republik Indonesia Semarang. The data used in this study is primary data, obtained through the distribution of questionnaires via Google Forms to students at the Universitas Persatuan Guru Republik Indonesia Semarang. The population of this study consists of students from the university, and the sampling technique used is probability sampling with purposive sampling. The sample was determined using the Slovin formula with a margin of error of 10%. The analysis tool used in this study is SPSS 26 to process and analyze the data. This study tests three hypotheses: H1, which states that financial literacy does not significantly affect investment decisions, H2, which states that financial technology does not significantly affect investment decisions, and H3, which states that financial behavior significantly affects investment decisions. The results of the study indicate that H1 is accepted, meaning that financial literacy does not significantly influence investment decisions. On H2, the results also show that financial technology does not significantly affect investment decisions. However, for H3, the results show that financial behavior significantly influences investment decisions. Therefore, it can be concluded that while financial literacy and financial technology do not have a significant impact on students' investment decisions, financial behavior plays a more dominant role in influencing their investment decisions. This study provides valuable insights for universities and other educational institutions to focus more on improving students' financial behavior as a strategic step in enhancing the quality of investment decisions

This study investigates the influence of financial literacy and lifestyle on financial management among gym members at USB Fitness. Financial literacy refers to the ability to understand and apply financial concepts, while lifestyle encompasses spending patterns, consumption preferences, and daily habits. Low financial literacy combined with a high-consumption lifestyle can negatively impact personal financial management, potentially leading to poor budgeting, excessive debt, and limited savings.The research adopts a quantitative approach using a survey method, with data collected through structured questionnaires distributed via Google Forms. The population comprises 60 registered gym members, from which a sample of 52 respondents was determined using the Slovin formula with a margin of error of 5%. Data analysis techniques involve both partial (t-test) and simultaneous (F-test) hypothesis testing to assess the effects of the independent variables—financial literacy and lifestyle—on the dependent variable, financial management.The t-test results indicate that financial literacy has a positive and significant effect on financial management (t-count = 6.384 > t-table = 2.00958; p-value = 0.000 < 0.05), suggesting that higher financial literacy levels contribute to more effective personal financial practices. Conversely, lifestyle shows no significant effect on financial management (t-count = -0.013; p-value = 0.990 > 0.05), indicating that lifestyle variations among respondents do not directly determine their financial management capabilities.Simultaneous testing through the F-test reveals that financial literacy and lifestyle together have a significant influence on financial management (F-count = 21.333 > F-table = 3.191; p-value = 0.000 < 0.05). This suggests that while lifestyle alone may not significantly impact financial management, its interaction with financial literacy can influence financial outcomes.The study concludes that improving financial literacy among gym members is essential for enhancing financial management skills, while lifestyle modifications may only be impactful when supported by strong financial knowledge.

This study aims to analyze in depth the structure of production cost components and determine a reasonable and competitive selling price for shrimp farming in the Venambak Shrimp Farm. The background of this study is the need to determine the cost efficiency and profit potential of shrimp farming activities, so that business actors can make the right decisions and be oriented towards sustainability. The study uses a quantitative descriptive approach with the full costing method to calculate the total production costs, and the cost plus pricing method to determine the selling price. The data used consists of primary data, such as details of operational expenses during one cultivation cycle (six months), as well as secondary data obtained from internal company reports and records. The results of the analysis show that the total production costs incurred in one shrimp cultivation cycle reached Rp16,085,208,000, with a total harvest of 1,000,000 kg. Based on these figures, the cost of goods manufactured (COGS) was obtained at Rp16,085 per kg. In determining the selling price, the company used the cost plus pricing method and set the selling price at Rp80,000 per kg. Thus, the profit margin obtained by the company reached Rp63,915 per kg. Gross profit generated during one cultivation cycle reached Rp63,915,000,000. If cultivation were conducted in two cycles per year, the annual gross profit could potentially increase to Rp127,830,000,000. These findings indicate that with efficient cost management and the right pricing strategy, shrimp farming has significant profit potential. Therefore, intensive and sustainable shrimp farming development at the Venambak Shrimp Farm is highly feasible to improve the competitiveness and welfare of fisheries business actors.

Tiger shrimp farming is an aquaculture business associated with the rearing of shrimp from egg hatching until they are ready to be harvested for consumption. The amount of tiger shrimp production is highly dependent on the tiger shrimp hatchery process. This study was conducted with the aim to 1) Calculate the income of tiger shrimp hatchery business, 2) Analyze the feasibility of tiger shrimp hatchery business based on the criteria of Revenue Cost Ratio (RCR), Break Even Point (BEP), Payback Period, Return On Investman (ROI), and 3) Describe marketing channels, marketing margins, and farmer share in shrimp hatchery business. The sample method used was purposive sampling and snowball sampling. The results showed that tiger shrimp hatcheries in HSRT Windu Tirta Samudra earned an income of Rp.43,313,992/month. Based on the criteria of RCR, BEP, ROI and Payback Period (PP) tiger shrimp hatchery business is feasible to continue and run. Marketing of tiger shrimp seed forms level 0 and level 1 marketing channels, with a margin of Rp.2/head on level 1 marketing channels, and the farmer's share obtained is efficient because it is above 60%.

The profitability ratio is used as a benchmark in determining stock returns, because the profitability ratio is a ratio that measures how efficiently a company uses its assets and manages its operations. The higher the profit generated, the higher the stock return that investors will get. Included in this ratio are ROE (Return on Equity) and NPM (Net Profit Margin). The design of this research is a Literature Review or literature review. ROE is often referred to as profitability of own capital. This amount is obtained by dividing net profit after tax by total capital. A high ROE number shows the industry's ability to generate profits for shareholders. On the other hand, a high level of profitability will cause less external funds to be used. Companies with high profitability will have large internal funds. An increase in ROE increases the company's sales value, which has an impact on share prices. These two factors have a positive influence on stock returns, which means companies with high ROE and net profit margin tend to have higher stock returns. Therefore, investors can consider ROE and net profit margin as indicators of company performance that can influence stock returns when choosing investments.

This research aims to analysis the soundness level of banks using the RGEC method at PT Bank Mandiri (Persero) Tbk in 2018-2021. The data studied is in the form of financial statements of PT Bank Mandiri (Persero) Tbk for 2018-2021. The data collection technique used is the documentation technique. The data analysis technique used is a qualitative descriptive analysis technique using the RGEC method. The results of this research show that Bank Mandiri for 2018-2021 is viewed from the aspect of risk profile with two ratios, namely the ratio of Non-Performing Loans for banks in a healthy condition and the ratio of Loan to Deposit Ratio for banks in a fairly healthy condition. Aspects of Good Corporate Governance get the title of very healthy. Earnings aspect with two ratios, namely the ratio of the bank's Return on Assets in a very healthy condition and the ratio of the bank's Net Interest Margin in a healthy condition. Aspects of Capital with the ratio of Capital Adequacy Ratio of the bank is in very healthy condition.