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The purpose of the study is to determine the position of financial ratios in forming profit growth in chemical sub-sector companies during 2019-2023 listed on the Indonesia Stock Exchange. This research approach uses secondary data types in the form of financial and annual reports. The findings of the partial research results Current Ratio and Total Assets Turnover does not affect profit growth, on the other hand the Debt To Equity Ratio and Net Profit Margin successfully influenced profit growth positively.  

This study aims to analyze and compare the financial performance of PT Asuransi Dayin Mitra Tbk and PT Asuransi Jasa Tania Tbk in 2023 using the DuPont analysis method. The data used in this study are the financial statements of both companies for the year ended December 31, 2023. The analysis was conducted by calculating the net profit margin (NPM), total asset turnover (TATO), financial leverage (EM), and return on equity (ROE) of each company. The results indicate that PT Asuransi Dayin Mitra Tbk achieved better financial performance with an ROE of 5.66%, while the ROE of PT Asuransi Jasa Tania Tbk was only 1.24%. PT Asuransi Dayin Mitra Tbk outperformed in TATO and EM, whereas PT Asuransi Jasa Tania Tbk demonstrated a higher NPM. These findings provide practical implications for insurance company management and investors in decision-making processes. However, this study has limitations in terms of sample size, time period, and its focus on financial factors. Further research is needed to explore non-financial factors influencing the performance of insurance companies.

This research compares the financial performance of insurance companies in Indonesia using the Du Pont method, identifies the determinants of differences in profitability and efficiency, and provides strategic recommendations. The methodology involves analyzing the 2023 audited financial statements of PT Asuransi Dayin Mitra Tbk and PT Asuransi Bintang Tbk as samples, applying the Du Pont method, financial ratios, and qualitative analysis. The results reveal a significant difference in profitability, with PT Asuransi Dayin Mitra Tbk excelling in net profit margin, asset turnover, and a conservative capital structure, while PT Asuransi Bintang Tbk outperforms in underwriting risk management, claims handling, and aggressive marketing strategies. Strategic recommendations include maintaining strengths, exploring revenue growth, enhancing cost efficiency, and adjusting capital structure. This research contributes to understanding the dynamics of financial performance in the Indonesian insurance industry. 

This study aims to identify whether there is an impact of operational costs on the net profit of Kopikir Coffee shops. This research is included in the category of quantitative research. The research was carried out at the Kopikir Coffee shop on Sudimoro Street, Lowokwaru District, Malang, East Java. The population of this study is all monthly financial statements of Kopikir Coffee. The number of research samples is 48 data, with data criteria that present complete monthly financial statements for the 2019-2023 period. The data used in this study comes from secondary sources in the form of monthly financial statements owned by Kopikir Coffee. The data collection mechanism applied in this analysis involves literature study, observation, and documentation. The data analysis method applied in this study is a simple linear regression model. Based on the results of the hypothesis test, operational costs have an influence and a negative relationship on net profit. The operational costs carried out in Kopikir Coffee store activities are high so that the achievement of profits will decrease. So the result of this research is that operational costs have an effect and are significant on the net profit of the Kopikir Coffee shop.  Keywords: Operational Costs, Net Profit

The practice of income smoothing is a common phenomenon that occurs as a management effort to reduce reported profit fluctuations. This study aims to determine the effect of managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, Bonus Plan, and dividend payout ratio on income smoothing practices. The sample of this research is non-financial companies that are listed on the Indonesia Stock Exchange in 2018-2020. Data obtained from www.idx.co.id. Logistic regression analysis model with SPSS. The conclusion in this study is that managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, and dividend payout ratio have a significant positive effect on income smoothing. Meanwhile Bonus Plan did not have significant effect on income smoothing.

The purpose of this study was to determine differences in the financial performance of telecommunication companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. The method in this research uses descriptive quantitative. The sampling technique was carried out by purposive sampling. The type of data used is secondary data obtained from the Indonesia Stock Exchange in the form of financial reports for the first quarter - fourth quarter of the Telecommunication Sector Company for the period 2018 and 2020. The research variables used are Current Ratio, Net Profit Margin, Return On Assets, Debt to Asset Ratio and Debt to Equity Ratio. The results of this study indicate a significant difference in the Current Ratio and Debt to Asset Ratio While the Net Profit Margin, Return On Assets and Debt to Equity Ratio there are no significant differences

The research goals to obtain information and empirical evidence of the influence of intellectual capital on net profit margin, return on invested capital, and return on capital employed. This research was a quantitative research. This research used secondary data which is company financial reports in 2018-2019 taken from Indonesia Stock Exchange. Population of this research was Consumer Non-cyclicals companies listed on Indonesia Stock Exchange 2018-2019. Sample were 43 companies which taken using purposive sampling method based on several criteria. Data analysis was processed using SPSS 23. Data analysis technique used simple linear regression. The results pointed out that intellectual capital had significant positive influence on  net profit margin, return on invested capital, and return on capital employed.

This study aims to determine the effect of NPF on net income in Islamic commercial banks. This study uses a quantitative approach to the type of descriptive research. The population in this study was 14 Islamic commercial banks listed on the Indonesian stock exchange from 2015-2019, while the sampling technique used was purposive sampling. The data analysis method used is simple regression analysis to test the effect of NPF on net income. Before the simple regression test, a prerequisite analysis test was conducted, which consisted of a normality test and a homogeneity test. Based on the data analysis results, it can be seen that tcount is -3.084 and the significant value is 0.009 <0.05 so that there is an influence between NPF and net income. From the research results, it can be concluded that the NPF variable influences the net income of 37.8% of state-owned Islamic banks during the 2015-2019 period.