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This study aims to analyze the effect of Current Ratio (CR), Debt to Asset Ratio (DAR), and Inventory Turnover on Earning Per Share (EPS). This research employs a quantitative method with a causal-comparative ex-post facto approach. The population includes food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The sampling technique used purposive sampling, resulting in 10 companies with a total of 40 observations. Data analysis was conducted using multiple linear regression utilizing SPSS version 25 software. The results indicate that partially, CR, DAR, and Inventory Turnover each have a significant effect on EPS. Simultaneously, these three independent variables significantly affect EPS with a determination coefficient of 83.7%. The implications of this study emphasize the importance of liquidity management, solvency, and inventory efficiency in improving corporate share profitability.

This study aims to analyze the strategies used by Islamic banks to improve Islamic financial literacy in the digital era and to identify the challenges and opportunities that arise during their implementation. A mixed method approach with a concurrent triangulation design was applied, combining qualitative data collected through interviews and document analysis with quantitative data gathered from community perception surveys regarding Islamic financial literacy. Data analysis involved thematic content analysis for qualitative data and descriptive statistics for quantitative data, which were later integrated through triangulation to produce more comprehensive findings. The results indicate that Islamic banks implement strategies centered on the synergy between direct educational programs, collaboration with academic institutions and communities, and the utilization of digital technology through applications and social media platforms. The findings also reveal a significant literacy gap, particularly among younger generations and groups with limited digital access. Nevertheless, opportunities for literacy improvement continue to expand through internet penetration, digital innovation, and increasing public trust in the Islamic financial system. Overall, the study concludes that the success of Islamic financial literacy programs depends on the sustainable integration of educational and digital strategies.

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 effect of the Debt to Equity Ratio (DER) and Current Ratio (CR) on Return on Assets (ROA) at PT Sido Muncul Tbk for the period 2019–2023. The research employs a quantitative associative approach using secondary data obtained from the company’s annual financial reports. The analytical method applied is multiple linear regression with the assistance of SPSS version 26. Prior to hypothesis testing, the model was examined using classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that DER has a positive and significant effect on ROA, indicating that a proportional increase in debt utilization can enhance company profitability. Similarly, CR has a positive and significant effect on ROA, implying that maintaining healthy liquidity strengthens asset efficiency. Simultaneously, DER and CR significantly influence ROA with a coefficient of determination (R²) of 0.887, meaning that 88.7% of profitability variation is explained by these two variables. These findings confirm that balancing capital structure and liquidity is a key determinant in improving financial performance within Indonesia’s pharmaceutical sector.

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 explain and also prove the hypothesis regarding the effect of total asset turnover (TATO), debt to equity ratio (DER), current ratio (CR), and net profit margin (NPM) on profit changes in coal sub-sector companies listed on the Indonesia Stock Exchange in 2020-2021. The study uses quantitative research using purposive sampling techniques, the population is coal sub-sector companies and a sample of 32 financial reports from 8 companies in 2020-2023. The analytical techniques used are descriptive analysis, panel data estimation methods, classical assumption tests, t-tests (partial), F-tests (simultaneous), and coefficients of determination (R2). The results of the research that has been conducted, it can be concluded that total asset turnover partially does not have a significant effect on profit changes. The debt to equity ratio variable partially has a positive and significant effect on profit changes. The current ratio variable partially has a positive and significant effect on profit changes. The net profit margin variable partially has no effect on profit changes with. Simultaneously, the variables total asset turnover, debt to equity ratio, current ratio, and net profit margin influence changes in profit.

This study aims to analyze and determine whether or not there are differences in financial performance between cigarette sub-sector companies listed on the Indonesia Stock Exchange in 2016 - 2023. This type of research uses quantitative research with a comparative method. Sampling was carried out using the purposive sampling method and four companies were obtained. The data used in this study are secondary data using the company's annual financial reports. Hypothesis testing was carried out using the Kruskal-Wallis test for non-normally distributed data and the One-Way ANOVA test for normally distributed data. The results of the study indicate that there are significant differences between the financial performance of PT HM Sampoerna Tbk, PT Gudang Garam Tbk, PT Wismilak Inti Makmur Tbk, and PT Indonesian Tobacco Tbk as seen from the liquidity ratio (Current Ratio), solvency ratio (Debt To Asset Ratio), activity ratio (Total Asset Turn Over), and profitability ratio (Return On Asset).

Islamic microfinance institutions (IMFIs) in Indonesia have experienced notable progress in line with the growing public interest in Islamic economic principles. However, the competition between Islamic and conventional microfinance sectors is becoming increasingly intense. The LKMS BTM Artha Surya Cooperative, located in Tegal Regency, is currently facing pressure due to this competitive environment and must formulate an effective strategy to sustain and grow its business. This study aims to formulate a strategy using the Blue Ocean Strategy framework as an alternative to overcoming business rivalry. A qualitative approach was employed, gathering primary data through interviews and field observations at BTM Artha Surya Tegal, supported by secondary sources from relevant literature. The findings reveal that BTM Artha Surya has undergone transformation into Baitul Tanwil Muhammadiyah (BTM) Artha Surya and now provides various Sharia-compliant financing services. This research further elaborates on the murabahah financing process, including the recognition, measurement, and disclosure practices implemented in the financial statements of BTM Artha Surya Tegal.

This study aims to measure the business performance of CV XYZ through the perspectives of finance, customers, internal business processes, growth and learning of the balanced scorecard method at CV XYZ in 2023. The data used is primary data, in the form of data from interviews with CV XYZ managers or those who have authority over CV XYZ business performance data. The results of the study can be concluded that based on research on the financial perspective, the results of the calculation of current ratio, revenue growth, debt to total assets, debt to equity, return on equity, return on assets and net profit margin get “good” criteria. In the customer perspective, the results of the calculation of customer retention get “sufficient” criteria, while the results of the calculation of customer acquisition and customer complaints get “good” criteria. In the internal business process perspective, the results of the calculation of minimize error rate and rework, and agreements with third parties get the “good” criteria. In the growth and learning perspective, the results of the calculation of employee retention get the criteria “sufficient”, employee training gets the criteria “good” and absenteeism gets the criteria “not good”.

Lifestyle and fashion have become an inseparable part of modern society. Excessive public consumption of apparel products causes clothing manufacturers to speed up their production performance. The production and consumption processes of society are primarily the cause of much of the natural damage caused. Where the waste from the fabric/textile dyeing production process from upstream to downstream is not managed properly, as is the disposal of worn-out apparel and is not managed responsibly. Economic globalization and the media industry are one of the factors that shape this condition. Lifestyle growth is a reference for society that is considered good or bad, up to the date or expiration. The purpose of this paper is to provide an introduction to the awareness of the fashion industry which is experiencing rapid progress, but many of the fashion industry movers and players ignore the current environmental problems. Provides an introduction to how fashion waste that is disposed of irresponsibly will cause environmental damage over time. The implications for producers, consumers and policy choices are to increase sustainable development goals with the aim of building an environmentally friendly fashion industry. This is followed by research illustrations regarding how to make bag products using the concept of sustainable fashion. A brief review of one of the fashion designers who pioneered the sustainable fashion/ ecofashion movement. This paper will also explain how sustainable fashion production and consumption is from an Islamic economic perspective.

One of the most important instruments in economics is the sharia market which offers alternative investment options in accordance with Islamic sharia principles. The purpose of this study is to explain the concept of the Indonesian sharia market, the mechanisms involved, and the potential and challenges faced during its development. The method used in this study is a literature study using qualitative descriptive analysis, namely analyzing various factors, laws, and current developments related to the sharia market. The findings of this study indicate that the Indonesian sharia market has experienced significant growth due to stricter regulations from the Financial Services Authority (OJK) and the National Sharia Council-Indonesian Ulema Council (DSN-MUI). However, there are still several problems in this market, such as the lack of public understanding of sharia principles and gaps in available sharia products. Nevertheless, the Indonesian sharia capital market has a lot of potential, including the ability to increase public awareness of sharia investment and the various investment products available.

Product packaging is an important element in creating the identity and attractiveness of a product, especially for small and medium enterprises (SMEs). This research aims to develop an online-based packaging design service through the PackDe platform that offers easy access, transparent pricing, and a variety of customizable design options. The methods used include literature study, competitor observation, and social media analysis to understand market needs and current design trends. The results show that PackDe is able to provide functional and aesthetic packaging design solutions, supporting SME product branding effectively. Nevertheless, challenges such as limited human resources and marketing need to be overcome to reach a wider market. The implications of this research show that digital-based packaging design innovation can improve the competitiveness of SME products in national and global markets. PackDe is expected to be a strategic partner for SMEs in creating packaging that is not only visually appealing but also has added value to the packaged product.

This study aims to analyze the financial performance of PT Gudang Garam Tbk during the period from 2019 to 2022, with a focus on the company's financial statements. The evaluation is conducted by understanding the assets and liabilities of the company, especially current assets, non-current assets, and net exposure. The significant increase in cash and cash equivalents reflects efficient liquidity management, while fluctuations in trade receivables and inventory highlight operational challenges. Sustained investments in fixed assets signify a commitment to long-term growth, although fluctuations in trade payables and short-term liabilities demand caution. The consistently positive net exposure provides insight into potential growth and financial stability. However, the decrease in net exposure in 2021 indicates the impact of changing dynamics in the cigarette industry. In conclusion, a comprehensive understanding of financial statements is crucial for identifying opportunities and risks, providing a foundation for informed strategic decision-making. Additionally, this research emphasizes the importance of a deep understanding of factors influencing financial performance. Focus on liquidity, fixed asset investment, and net exposure management provides a complete picture of the company's dynamics. In facing the changing dynamics of the cigarette industry, the company needs to maintain a balance between long-term growth and financial risk management. The results of this research can serve as a valuable guide for the company's strategic decision-making in the future.

Companies must recognise the culture of the country where the business is targeted. This is because culture is the main element that is very important and has been attached to the community as the intended consumer, so that it can influence his decision to buy a product or use a service that is not in accordance with his culture. This study aims to find out how the role of local community culture in global marketing. The research method used in this study is literature-based research, which is conducting a literature study by collecting data and previous research from various scientific journals, books and current news issues. This research shows that the culture of local people influences purchasing decisions and consumer behavior in the global market, so marketers need to set global marketing strategies.

Marketing activities have experienced a fairly rapid development along with development of information technology. In today's all-digital era, digital marketing formed a new strategy that is very important in the marketing of a company, especially for businesses such as online stores that allow buying and selling at once. Current company competing in developing their marketing strategies in achieving and retain customers. The virtual world is getting closer to everyday life we, making the era of digitalization we cannot avoid. The customer is currently in commit Interaction with the company is carried out by utilizing social media and applications growing rapidly. This can be caused by various factors that go wrong only environmental factor. So the author makes an activity that can help these problems by holding socialization of the Role of Digital Marketing for MSMEs in this era digitization. The method of implementing community service activities is by doing an approach in the form of socialization and useful training to add insight/education to the community so that the knowledge gained can be applied in activities MSMEs. There are three stages of implementation, namely the planning stage in the stage planning, students collect data first through surveys and interviews regarding MSMEs in Segaran Village along with the behavior of MSMEs in the Village the. Every student who takes part in the community service activity program show the attitude of responsibility as an executor, it is shown by every student on time while carrying out each task. Good communication has been shown every students during discussions and evaluations after community activities. Student always conduct an evaluation to improve an activity that has been carried out to achieve more optimal activities. In the era of digital technology has changed the human way of life communicate, act, and make decisions. Marketing activities were not separated from influence of digital technology. The term digital-based marketing has evolved from Initially marketing activities for goods and services using digital channels to broader understanding, namely the process of acquiring consumers, building preferences consumers, promote brands, maintain consumers, and increase sales.

Developments in the business world are currently increasing rapidly, as seen from the many companies that have sprung up with various fields of development in the current business world. In carrying out its business activities, a company certainly requires various resources. Human resources are one of the resources that exist in a company in addition to other resources such as capital, materials and machines. Companies also need human resources, namely employees. Employees are an important resource for the company, because they have talent, energy and creativity that are needed to achieve company goals (Erwina & Mira, 2019).

Penelitian ini bertujuan untuk mengetahui (1) Pengaruh Current Ratio Terhadap Perubahan Laba (2) Pengaruh Return On Equity Terhadap Perubahan Laba (3) Pengaruh Dividend Payout Ratio. Jenis pada penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan dalam penelitian ini adalah laporan keuangan perusahan sub sektor pertambangan minyak dan gas bumi yang terdaftar di BEI dengan menggunakan laporan tahunan dari tahun 2010-2020. Teknik pengambilan sampel menggunakan Teknik Purposive Sampling. Pengujian dalam penelitian ini menggunakakan SPSS 25. Teknik analisis yang digunakan yaitu Uji Asumsi Klasik, analisis regresi linier berganda, uji hipotesis dan uji koefisien determinasi (R2) . (1) Current Ratio secara parsial berpengaruh, namun tidak signifikan terhadap perubahan laba dan hasil penelitian diperoleh uji ttabel 2,04523 dan thitung sebesar 0,296. (2) Return on Equity secara parsial berpengaruh dan signifikan terhadap perubahan laba hasil penelitian diperoleh uji ttabel sebesar 2, 04523 dan thitung sebesar 5,111. (3)  Dividend Payout Ratio secara parsial berpengaruh, namun tidak signifikan terhadap perubahan laba dan hasil penelitian diperoleh uji ttabel 2, 04523 dan thitung sebesar -0,118. (4) Current Ratio, Return on Equity, dan Dividend Payout Ratio secara simultan berpengaruh positif dan signifikan terhadap perubahan laba hasil penelitian diperoleh uji Ftabel 2,93 dan Fhitung 9,875 dengan nilai signifikansi 0,000. Perhitungan analisis linier berganda dengan menggunakan persamaan linier regresi diperoleh dengan nilai Y = -2,628 + 0,337X1 + 29,764X2 - 0.056X3. Populasi dalam penelitian ini yaitu perusahaan sub sektor pertambangan minyak dan gas bumi yang terdaftar di BEI pada tahun 2010-2020 yang berjumlah 16 perusahaan dengan sampel yang terpilih menggunakan teknik Purposive Sampling yaitu 3 perusahaan yang terdiri dari PT Elnusa Tbk, PT Medco Internasional Tbk, dan PT Radiant Utama Interinsco Tbk.

Angkot is one of the conventional forms of transportation that is often used by the public for mobility because the prices are affordable with a variety of routes and a lot of cargo. We can find Angkots easily in various city centers with units that are often many so they can be easily found. But at present, conventional transportation and online transportation, giving rise to many policies and also considerations from various parties involed in contributing betwen online and conventional parties. In all aspects, online transportation is far superios in all aspect, online transportation is far superior in all respects and in line with the deveplopment of the current era of globalization. So that the party that suffetrs the most is conventional transportation because with the times that continue to roll, angkot drivers need to survive and find solutions by taking rationalist actions to maintain the existence of angkot. Actions ned to be taken not only by the angkot driver as a party involed in this dynamic, but the intervention of the local goverment and also the trasportation agency is very important for the contribution of the angkot to balnce the social system in society. So that rationalist actions and also the role of local goverment are very important in supporting conventional transportations operations.

High levels of openness and responsibility in business operations constitute excellent corporate governance.  Companies can reduce the likelihood of engaging in harmful behaviors and the danger of financial difficulty by adopting a policy of strong corporate governance. The methodology of this study is quantitative descriptive research. Researchers frequently use quantitative descriptive research methodologies to describe or explain phenomena or features of a population or sample. This study discovered that financial hardship is negatively impacted by the factors leverage, credit risk, liquidity ratios, and good corporate governance. Liquidity, as determined by the Current Ratio, is inversely correlated with the severity of financial crises. Therefore, the results of this study support the claim that CR lessens financial stress.