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This study aims to analyze and evaluate the health level of PT Bank Mega Tbk during the 2016–2023 period using the Risk-Based Bank Rating (RGEC) method. This research employs a quantitative descriptive approach with an evaluative design. The data used are secondary data obtained from audited annual financial statements published by PT Bank Mega Tbk and the Indonesia Stock Exchange. The analytical method refers to regulatory provisions by Bank Indonesia and the Financial Services Authority, covering four assessment factors: Risk Profile (measured by Non-Performing Loan and Loan to Deposit Ratio), Good Corporate Governance (based on self-assessment reports), Earnings (measured by Return on Assets, Return on Equity, BOPO, and Net Interest Margin), and Capital (measured by Capital Adequacy Ratio). Each indicator is assessed according to regulatory criteria and integrated to determine the Composite Rating (PK). The results show that PT Bank Mega Tbk consistently achieved Composite Rating 1 (PK-1), categorized as “Very Healthy,” throughout the observation period. The Risk Profile, Capital, and most Earnings indicators demonstrate strong and stable performance, while Good Corporate Governance remains consistently in the “Healthy” category. However, the Return on Equity indicator shows relatively lower performance compared to other profitability ratios, indicating the need for more optimal utilization of equity. Overall, the findings confirm the bank’s strong financial resilience while highlighting managerial implications related to capital efficiency.

This study aims to analyze the influence of profitability as proxied by Return on Equity (ROE), solvency as proxied by Debt to Equity Ratio (DER), and liquidity as proxied by Current Ratio (CR) on firm value as proxied by Price to Book Value (PBV) in the Indonesian food and beverage sector. The study focuses on the 2019-2023 period, a timeframe uniquely defined by the economic disruption of the COVID-19 pandemic and its initial recovery phase. The research method employed is a quantitative approach using multiple linear regression analysis. The sample consists of 10 companies listed on the Indonesia Stock Exchange (IDX), selected through a purposive sampling technique, resulting in 50 firm-year observations. The results indicate that both partially and simultaneously, the variables of profitability, solvency, and liquidity have a significant positive influence on firm value. This finding suggests that during a period of systemic crisis, the capital market places a valuation premium on companies that can demonstrate holistic and comprehensive signals of financial health. The novelty of this research lies in its contextualization of the dynamic role of financial ratios as crucial signals amidst an unprecedented economic shock. This study provides an empirical explanation for why investors prioritized stability and resilience, thereby reconciling conflicting findings in prior literature regarding the impact of liquidity on firm value.

This study aims to analyze the differences in financial performance between PT Ciputra Development Tbk (CTRA) and PT Pakuwon Jati Tbk (PWON) during 2019–2023 based on liquidity, profitability, solvency, and dividend policy ratios. A quantitative approach with a descriptive-comparative method was employed. The study utilized secondary data obtained from the annual financial reports of both companies listed on the Indonesia Stock Exchange. Financial ratios were analyzed, including the Current Ratio (CR), Return on Assets (ROA), Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR). Data normality and homogeneity tests were conducted, followed by Independent Sample t-Test and Mann–Whitney U test using SPSS version 26 to identify statistical differences. The results indicate no significant differences between CTRA and PWON in CR, ROA, and DPR, but a significant difference in DER, where CTRA shows higher leverage compared to PWON. These findings suggest that the key distinction between the two companies lies in their capital structure rather than profitability or dividend policy, reflecting different financial management strategies within Indonesia’s property sector.

This study aims to analyze the performance of state-owned enterprises (BUMN) from a financial aspect based on the financial ratios stated in the Ministerial Decree No. KEP-100/MBU/2002 at PT. Adhi Karya (Persero) Tbk for the 2019-2023 period. This type of research is quantitative descriptive research. Using secondary data in the form of related company financial reports. The sampling technique was carried out using the purposive sampling method and obtained 5 financial reports from the company PT Adhi Karya (Persero) Tbk for the 2019-2023 period. The results of the study showed that the ROE calculation results experienced a drastic decline in 2020 with a value of 0.43% and began to increase in the following years, ROI increased in 2021 with a value of 22.99% but decreased again in the following year and showed unstable performance, The cash ratio showed significant growth and reached its highest value in 2023 at 18.03%, the current ratio showed unstable performance, reaching its lowest point in 2021 at 101.52%, The collection period value reached its highest point in 2023 with a total of 124.06 days, inventory turnover experienced an increase in performance so that in 2023 it was recorded at 103.37 days, TATO showed unstable performance reaching its lowest value in 2022 with a value of 87.36%, and Total Equity to Total Assets reached its lowest value in 2021 at 14.18% and began to increase in the following year.

This study aims to analyze the financial performance differences of Bank Syariah Indonesia before and after the merger based on three key ratios: Financing to Deposit Ratio (FDR), Operational Expenses to Operating Income (BOPO), and Return on Assets (ROA). A comparative quantitative approach was applied using financial statement data from the 2017–2024 period, analyzed with normality tests and paired sample t-tests. The normality test results indicate that all data are normally distributed. The paired sample t-test reveals no significant difference in the FDR ratio before and after the merger, while significant differences are found in BOPO and ROA. These findings indicate that the merger affected the efficiency and profitability of the bank, but not directly the effectiveness of fund distribution. The study implies that Bank Syariah Indonesia needs to strengthen operational efficiency and asset management post-merger. Future researchers are encouraged to include non-financial variables and apply qualitative approaches to gain more comprehensive insights.

Shares are a very important instrument as a manifestation of company performance. One factor that is considered important in influencing share prices is carrying out financial ratio analysis. The aim of this research is to determine the influence of macroeconomic factors as moderators in the relationship between financial ratios and share prices of companies in the infrastructure sector listed on the IDX for the period 2020 - 2023. This research uses quantitative methods. The sample used in this research includes 21 infrastructure sector companies over a 4 year period, there are 84 observations and the analysis method in this research is panel data regression with STATA software version 14. The results of this research are that price to earnings and earnings per share have a partial effect. significant effect on stock prices, while sales growth, sales growth on stock prices with economic growth as a moderator, price to earnings on stock prices with economic growth as a moderator, earnings per share on stock prices with economic growth as a moderator do not have a significant effect on stock prices. And simultaneously, sales growth, price to earnings and earnings per share on stock prices with economic growth as a moderator have a significant effect.

Performance is a measure or assessment of the extent to which a company can achieve the desired goals and results. One way to assess the financial performance of a company is to carry out financial report analysis. This research aims to determine financial performance using financial ratios at PT. Hanjaya Mandala Sampoerna Tbk which occurred before the disaster that hit the world, namely the Covid 19 pandemic, during the Covid 19 pandemic and after the Covid 19 pandemic. This research uses quantitative descriptive methods with analysis techniques using liquidity, solvency, activity and profitability ratios. The information and data for this research come from the annual financial report on the official website of PT. Hanjaya Mandala Sampoerna Tbk. The results of this research are measurements of liquidity, solvency, activity and profitability ratios at PT. Hanjaya Mandala Sampoerna Tbk from 2018 to 2023 which obtained an average performance score with conditions tending to be unhealthy.

This research is in the background that a balanced scorecard is a management system used to implement strategies, evaluate performance not only from financial aspects, but also involving non-financial aspects. In addition, a balanced scorecard is used to convey the company's vision, strategy, and performance expectations. The purpose of this study is to analyze the performance of the Prambon Health Center seen using the balanced scorecard method. This research uses a descriptive quantitative approach and is conducted at the Prambon Health Center. The results of this study show that the performance of the Prambon Health Center is measured by the balanced scorecard method from a financial perspective on the economic and efficiency ratios in 2021 to 2023 showing good results, and on the effectiveness ratio seen in 2021 to 2023 showing poor results. From a customer perspective, measured using customer satisfaction from 2021 to 2023, it shows good results. From an internal business perspective measured using the ALOS indicator seen from 2021 to 2023 shows good results, The BOR indicator seen in 2021 to 2023 shows poor results, the TOI indicator seen in 2021 to 2023 shows poor results, and the BTO indicator seen in 2021 to 2023 shows good results. The conclusion from the data analysis from the Prambon Health Center measured using a balanced scorecard for the period from 2021 to 2023 is always increasing every year. In 2021 it showed quite good results, in 2022 it showed good results, and in 2023 it showed good results.

Telkomsel is the leading provider of cellular telecommunications services in Indonesia based on market share. At the end of March 2008, Telkomsel had 51.3 million subscribers, which based on industry statistics represents an estimated market share of almost 51%. Telkomsel provides GSM cellular services in Indonesia, nationally via the dual band GSM network 900/1800 MHz and internationally via 288 international roaming partners in 155 countries (at the end of 2007. The aim of this research is to analyze the company's condition by looking at the financial ratios that describe company performance and analysis of the company's optimal capital structure. The data in this research is secondary data originating from the Central Statistics Agency, the Agency for the Application and Assessment of Technology, the Directorate General of Posts and Telecommunications and the Directorate General of Telematics Applications, Department of Communications and Information Technology. Data used in This research is data about the condition of the cellular telecommunications industry in Indonesia which includes expenditure, infrastructure, customers, human resources (labor). Data was taken from company condition reports (annual reports) PT. Telkomsel, PT. Indosat , and PT Excelcomindo for the quarterly period 2005-2008.

Abstract. This study aims to find out and analyze whether there are differences in financial performance before and after Covid-19 at Primkop Kartika Wira Yudha Mechanical Brigif 16/Wira Yudha in the 2018-2021 period. The sampling technique in this research is to use the technique of collecting financial report data documentation. Sampling in this study is the financial statements of Primkop Kartika Wira Yudha Brigif Mekanis 16/Wira Yudha. Data obtained through interviews and documentation. The data analysis technique used is quantitative descriptive analysis, difference test and Wilcoxon test. The financial ratios used are Current Ratio, Quick Ratio, Cash Ratio, ROA and ROE. The results of the study indicate that there is no significant difference between the Current Ratio (X1), Quick Ratio (X2), Cash Ratio (X3), ROA (X4) and ROE (X5) before and during the Covid-19 pandemic. This is because the company is still effective in managing company assets during the Covid-19 period and can still generate net profit for the cooperative   Keywords: Covid-19, Current Ratio (X1), Quick Ratio (X2), Cash Ratio (X3), ROA (X4) and ROE (X5)   Abstrak. Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah terdapat perbedaan kinerja keuangan sebelum dan setelah adanya Covid-19 pada Primkop Kartika Wira Yudha Brigif Mekanis 16/Wira Yudha pada periode 2018-2021. Teknik pengambilan sample dalam penelitian ini adalah menggunakan teknik pengumpulan dokumentasi data laporan keuangan. Pengambilan sample dalam penelitian adalah laporan keuangan Primkop Kartika Wira Yudha Brigif Mekanis 16/Wira Yudha. Data diperoleh melalui wawancara beserta dokumentasi. Teknik analisis data yang digunakan adalah Analisis Deskriptif Kuantitatif, Uji Beda dan Uji Wilcoxon. Rasio keuangan yang digunakan adalah Current Ratio, Quick Ratio, Cash Ratio, ROA dan ROE. Dari hasil penelitian menunjukkan bahwa tidak ada perbedaan secara seignifikan antara Current Ratio (X1), Quick Ratio (X2), Cash Ratio (X3), ROA (X4) dan ROE (X5) sebelum dan saat pandemi Covid-19. Hal ini disebabkan karena perusaahan masi efektif dalam mengelola aset perusaahan di masa Covid-19 dan juga masih dapat menghasilkan laba bersih pada koperasi. Kata kunci: Covid-19, Current Ratio (X1), Quick Ratio (X2), Cash Ratio (X3), ROA (X4) dan ROE (X5)