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This study aims to analyze the financial health of PT Garuda Indonesia (Persero) Tbk during the 2019–2023 period using eight financial ratios based on the Indonesian Ministry of State-Owned Enterprises (SOEs) Decree No. KEP-100/MBU/2002. The research employed a descriptive quantitative method with secondary data derived from annual financial reports published by the Indonesia Stock Exchange (IDX) and the company’s official website. The findings reveal that Garuda Indonesia’s financial condition fluctuated, categorized as less healthy in 2019, deteriorated into unhealthy during 2020–2021 due to the Covid-19 pandemic, and showed limited recovery in 2022–2023, returning to the less healthy category. The main weaknesses were observed in profitability, liquidity, and solvency, while activity ratios remained relatively sound. This study highlights that Garuda’s financial problems were driven not only by external shocks from the pandemic but also by internal factors such as high debt burden and weak governance. The results are expected to contribute academically by enriching the literature on SOE financial health analysis in the post-pandemic context and provide practical implications for management, policymakers, and investors.

This study aims to analyze the effect of Total Asset Turnover (TATO) and Debt to Equity Ratio (DER) on stock prices at PT Unilever Indonesia Tbk for the period 2014 to 2023. This research uses a quantitative approach with an associative type of research. The data used is secondary data obtained from the company's annual financial statements and the official website of the Indonesia Stock Exchange. The data analysis method used is multiple linear regression, preceded by classical assumption tests to validate the model. The results show that partially, DER has a significant effect on stock prices, while TATO does not have a significant effect. However, simultaneously, both TATO and DER have a significant influence on stock prices. This indicates that the company’s capital structure plays an important role in influencing stock value in the capital market. Therefore, it is recommended that company management be more prudent in managing debt and improving asset utilization efficiency to attract investors and maintain the company’s stock price stability in the market.

The development of digital technology has opened significant opportunities for the website development industry to innovate, particularly through the implementation of Augmented Reality (AR) technology. This study explores the application of the Business Model Canvas (BMC) in designing a business strategy for ACW Studio, a website development service company utilizing AR technology. By integrating AR, ACW Studio offers a unique value proposition, such as creating interactive websites and AR-based creative products, significantly enhancing customer experience. The use of BMC helps the company analyze nine key business elements, including strategic collaboration, service personalization, and optimization of digital distribution channels. The study results show that AR-based strategies can provide substantial competitive advantages in a highly competitive market while also opening opportunities for expansion into sectors such as education, retail, and tourism.

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.

The background of this research is that there are still many employees of Perum Jasa Tirta II who have not been able to provide brilliant ideas into the operational performance of the company. This can be seen because there are several work processes that are less effective and efficient, therefore it is very important for Perum Jasa Tirta II to further improve Innovative Work Behavior. From a total of 947 employees, it is estimated that only some employees have developed their innovations, then the results of the innovation development of some of these employees resulted in 14 applications and service websites that have been implemented at Perum Jasa Tirta II from the standard number of applications and which should be 26. This research using a quantitative research model, data were collected using a questionnaire technique with 90 respondents, the test method used IBM SPSS 26. The results showed that Cyberloafing had a significant negative effect on Innovation Work Behavior in Perum Jasa Tirta II employees and Leader Member Exchange had a significant positive influence significant effect on Innovation Work Behavior among employees of Perum Jasa Tirta II.

Analisis rasio keuangan perusahaan dapat digunakan untuk mengevaluasi kinerja keuangannya. Tujuan dari penelitian ini yaitu untuk mengetahui posisi serta kondisi keuangan perusahaan yang bermanfaat bagi pihak manajemen dan pihak lainnya yang berkepentingan. Dengan memeriksa rasio keuangan seperti rasio profitabilitas, manajemen dapat mengidentifikasi perubahan kinerja keuangan perusahaan selama beberapa periode, yang memungkinkan mereka mengukur apakah keuangan perusahaan meningkat atau menurun. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif. Sumber data penelitian ini diperoleh secara tidak langsung dari PT. Laporan keuangan Telkom Indonesia (Persero) Tbk, yang disimpan dan dipublikasikan untuk periode 2020-2022 di situs web BEI dan https://www.telkom.co.id , serta sumber daya online lainnya yang terkait dengan penelitian. Berdasarkan hasil perhitungan Rasio profitablitas, Rasio aktivitas, Rasio solvabilitas, dan Rasio likuiditas dapat disimpulkan bahwa PT. Telkom Indonesia Tbk Kondisi keuangannya cukup baik. Perusahaan memiliki kapasitas yang cukup untuk melakukan tindakan penjaminan dan pelunasan utangnya kepada kreditur, dan hasil analisis rasio keuangan ini juga dapat dijadikan tolok ukur bagi investor yang ingin berinvestasi di PT. Telkom Indonesia Tbk, karena kondisi keuangan perusahaan tetap kuat.

The purpose of this research is to disclose influence of applicating good corporate governance to profitability in the company food and beverage listed on the Indonesia Stock Exchange in 2018-2021. This research is a type of descriptive research with a quantitative approach. The sampling technique was carried out using purposive sampling technique. So that the sample obtained was 14 food and beverage companies listed on the Indonesia Stock Exchange in 2018-2021 with a total observational data of 4 years of observation. The data collection technique used is the source of financial statement data using secondary data taken through the official website of the Indonesia Stock Exchange. The data analysis technique used in this study is multiple linear regression analysis with SPSS 25 software tools. The results of this study indicate that the audit committee has no significant effect on profitability. Independent commissioners have a significant effect on profitability. Institutional ownership has a significant effect on profitability. Then the audit committee, independent commissioners and institutional ownership have a simultaneous effect on profitability   Keywords : audit committee, independent commissioners, Institutional ownership, profitability, ROA

This study aims to determine and analyze how the health comparison of PT. Bank Mandiri (Persero) Tbk and PT Bank Bumi Arta Tbk based on earnings and capital for the 2016-2020 period. The collection technique in this research is using the documentation on financial statements and literature studies of the theories used. Sampling in the form of financial statements, income statements and balance sheets obtained from the Indonesia Stock Exchange (IDX) which is accessed on the website www.idx.The data analysis technique used is quantitative descriptive analysis. Banking soundness level based on Earnings and capital consisting of ROA, ROE, NIM BOPO, and CAR. From the results of this study indicate that the health level of PT. Bank Mandiri (Persero) Tbk is better than PT Bank Bumi Arta Tbk. This is due to differences in the level of supervision of the bank's health performance which give rise to different health management for each bank.

This study aims to determine the effect arising from Leverage, Dividend Policy and Working Capital Turnover in the company PT Indofood Sukses Makmur Tbk for the period 2012-2021. This study uses secondary data with a sample of 40 from the quarterly financial statements for 10 years belonging to PT Indofood Sukses Makmur Tbk. The data was obtained from the Indonesia Stock Exchange (IDX) website. The data that has been collected then goes through a prerequisite test, namely the Classic Assumption Test, Validity Test and Reliability Test before testing the hypothesis (multiple linear regression). The conclusion from the results of this study is that partially Leverage has a significant negative effect on company profitability. Dividend Policy Variable partially has a significant negative effect on the company's profitability. Partially, the Working Capital Turnover variable has no significant negative effect on the company's profitability. Leverage, Dividend Policy, and Working Capital simultaneously have a significant positive effect on the company's profitability, while the results of the coefficient of determination with a value of 0.726 which means that Leverage, Dividend Policy and Working Capital have an effect of 72.6% on the Company's Profitability and the remaining 27.4% influenced by other variables not included in this study.

This study aims to determine the optimization of digital transactions in the School Procurement Information System (SIPLah) at PT. Intan Pariwara. The research analysis used was an analysis with a qualitative descriptive approach. While the data collection method uses interview methods and observation methods. The results of the research on each parameter, the technology, marketing, transaction, customer service, product management and finance. SIPLah PT. Intan Pariwara has advantages compared to other SIPlah partners in the system and website appearance. Even so, it still has disadvantages, namely for the payment method it only has one payment method which makes the buyer have no choice.

This study aims to examine the effect of profitability, asset structure, liquidity and sales growth on the capital structure of food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (1DX). The research time period used was 6 years, 2016-2021. The population of this study includes manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (BEI) for the 2016-2021 period. The sampling technique used purposive sampling. Based on the predetermined criteria, 10 companies were obtained from manufacturing companies in the food and beverage sub-sector. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis using Eviews software version 12.0. The panel data regression model used is the Random Effect Model. In this study, the dependent variable is capital structure (Y) and the independent variable is profitability (X1), asset structure (X2), liquidity (X3), sales growth (X4) and leverage (X5). The results of his research indicate that the independent variables (profitability, asset structure, liquidity, sales growth and operating leverage) have a simultaneous effect on the dependent variable on capital structure. Partially the asset structure and leverage has a positive effect, while profitability, liquidity and sales growth have no effect on the capital structure.    

The purpose of this study is to determine the effect of leverage, environmental performance, company size, profit margin, environmental disclosure on economic performance at consumer goods industrial companies listed on the Indonesia Stock Exchange (IDX). The research time period is 4 years, namely the 2016-2019 period. The population of this study includes all consumer goods industry companies listed on the Indonesia Stock Exchange (BEI) for the period 2016 2019. The total population of 56 companies using purposive sampling method obtained 14 samples of companies that meet the criteria, with a total of 56 observational data. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that leverage and environmental performance had no effect on economic performance, while company size and profit margin had a positive effect on economic performance.  

The purpose of this study was to determine the effect of corporate social responsibility, capital structure, enterprise risk management and firm size on firm value in various industrial sector companies listed on the Indonesia Stock Exchange. The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 12 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 10 data processing program. The results showed that corporate social responsibility, enterprise risk management and firm size had an effect on firm value, while capital structure had no effect on firm value.    

The purpose of this study was to determine the effect of leverage, profitability, company size, company age, Capital Adequacy (Capital Adequacy Ratio) and independent commissioners on Islamic social reporting (ISR). The research time period used is 6 years, namely the 2015-2020 period. The population of this research is Islamic Bank. The sampling technique used a purpose sampling technique. The type of data used is secondary data obtained from the official website of each Islamic Bank. The analysis method used is panel data regression. The results showed that leverage (DER) had a negative effect on Islamic social reporting (ISR), while profitability (ROE), company age and independent commissioners had no effect on Islamic social reporting (ISR). while company size and Capital Adequacy (Capital Adequacy Ratio) have a significant effect on the disclosure of Islamic Social Reporting (ISR) at Islamic Bank in Indonesia and Then together, the variable leverage (DER), profitability (ROE), company size, company age, Capital Adequacy  and independent commissioners have an effect on Islamic social reporting (ISR).