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This study aims to determine the Financial Performance of the BMT NUKAS Cooperative in Bojonegoro Regency during the 2020-2022 period. This research will assist in making decisions and determining policies in the future, especially in terms of the financial performance of cooperatives. The variable in this study is financial performance, with a population and sample of all financial report data, especially balance sheets and income statements for the period 2020 - 2022. Meanwhile, the data analysis technique used is ratio analysis with criteria based on the Decree of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 06/Per/M.KUKM/V/2006. The results showed that the financial performance of the BMT NUKAS Cooperative in Bojonegoro Regency (1) based on the liquidity ratio: a) Current Ratio average value of 92.72% in very unhealthy conditions. b.) Quick Ratio average value of 96.46% in very unhealthy conditions. c) Cash Ratio average value of 9.60% in very unhealthy conditions (2) solvency ratio: a) Total Assets to Debt Ratio has an average of 106.56% including in unhealthy conditions. b) Total Equity to Debt Ratio has an average of 6.56% in unhealthy conditions (3) profitability ratios: a) Return On Investment has an average of 58.01% in healthy conditions b) Return On Equity has an average an average of 13.61% in unhealthy conditions.

This study aims to analyze the effect of financial performance, profibility, and capital structure on company value in LQ45 companies listed on the Indonesia Stock Exchange. This study used quantitative methods. Sampling is done using the purposive sampling method which means the sample is selected based on certain considerations. The data used are financial statements obtained through https://old.idx.co.id/ website. In this study only data that met the criteria and needs of the authors were used as samples. The results of the study stated that financial performance had a significant effect on company value, it can be seen from T for financial performance variables is 0.608 0.05, profitability has a significant effect on company value, seen from the calculated value for profitability variables is 0.935 0.05, capital structure has a significant effect on company value,  can be seen from the calculated value for the capital structure variable is 0.633 0.05, and the F test is used to determine the influence of independent variables simultaneously (together) can be seen from the statistical value of F value is 0.155 F value is 0.926 greater than 0.05 then it has no effect on the value of the company.The results of the above research can then be drawn 4 conclusions, namely: 1. Financial performance does not have a significant effect on the value of the company. 2. Profitability has no significant effect on the value of the company. 3. Capital structure has no significant effect on the value of the company. 4. Financial performance, profitability, and capital structure on company value have no effect on company value.LQ45 is listed on Indonesia Stock Exchange.

This study aims to analyze: (1) to evaluate the financial performance of PT Telkom Indonesia Tbk from 2017 to 2021 using various financial ratios. The financial ratios to be used include liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The design of this study uses a quantitative descriptive approach, which means that the data obtained will be analyzed statistically to provide an overview of the company's financial condition. The survey research method was used to collect financial data from PT Telkom Indonesia Tbk.                 The results of the study show: that the financial performance of PT Telkom Indonesia Tbk for the 2017-2021 period based on ratio analysis (1) the calculation of the liquidity ratio (current ratio and quick ratio) is said to be not good. (2) solvency ratios, such as (debt to asset ratio) are said to be not good, while (debt to equity ratio) can be said to be good. (3) Activity ratios, such as inventory turnover, are good. (4) profitability ratios, such as (return on equity and return on investment) can be said to be not good.

Financial reporting is one of the activities carried out by companies that have gone public, financial reporting can assist users in making decisions or policies to develop activities. Segment and interim financial statements are one of the reports that need to be disclosed in the company's financial statements. The purpose of segment and interim financial reports is to provide information about the different types of business activities and the economic environment in which the company operates. Fulfillment of this objective will help users of financial statements to better understand the company's performance and assess future cash flow prospects, as well as be able to make more informed judgments about the company as a whole. The purpose of this study is to analyze the determination of reporting segments using the ten percent test on revenue and profit and loss in the financial statements of PT.Indofood Sukses Makmur Tbk for 2018-2022 in accordance with PSAK number 5. The research method used is a qualitative research method, the sample used is a purposive sampling technique, which is a sampling technique with certain considerations. The sample taken comes from the Financial Statements of PT.Indofood Sukses Makmur Tbk segment which consists of 4 segments namely Branded Consumer Products, Bogasari, Agribusiness and Distribution. The research results show that the distribution segment does not need to be reported because it does not pass the 10% test on income for 5 years (2018-2022), the agribusiness segment and the distribution segment do not pass the 10% test on profit and loss in 2018 and 2019 but in 2020, 2021 ,2022 the agribusiness segment passed the 10% test on profit and loss, and the 10% test on distribution segment assets did not pass the test for 5 years (2018–2022). And the bogasari segment only in 2020 did not pass the 10% test on assets.

The purpose of recording financial statements for a business is to present fairly the financial position, financial performance and cash flows of the business/business entity. The presentation of business entity financial statements must be presented fairly, in the sense that the presentation is made in an honest manner on the effects of transactions,othereventsand conditions in accordance with the definitions and criteria for recognizing assets, liabilities, capital, income and expenses. therefore the presentation of SAK ETAP plays an important role in the financial management of UMKM in the Padukuhan Sendang village so that it is more organized

Many of the MSMEs are only focused on their sales and marketing strategies and then ignore their company's financial reports. Business financial reports are important for every business because they can provide an overview of the company's performance and the current state of the business. The problem of managing funds is a key factor that can lead to the success or even failure of MSMEs. ). Errors in cash management can make MSMEs suddenly no longer have cash for operational needs every day. In this assistance, the author introduces an application that can be applied via a smartphone called Financial Records. The purpose of this mentoring activity is to equip MSMEs with the knowledge and skills to make digital financial reports. In addition, it is hoped that in the long term it will change the behavior and culture of oral in business to become written. The method used is action research in which the author makes observations about which MSMEs need assistance regarding their financial management. In this activity get a positive response from both partners. Authors together with partners share information and practice preparing financial reports together. Through this activity, Cemal – cemil By Dian and Finza Cake & Cookies partners already have the Financial Records application and are proficient in managing it

This study aims to determine the comparison of the soundness level of PT.  Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk based on Bank Indonesia Regulation (PBI) No.13/1/PBI/2011 concerning Assessment of Commercial Bank Validity Level using RGEC method (Risk Profile, Good Corporate Governance, Eaming and Capital). The period used in his research was 5 years, starting from 2018 to 2022. The type of research used is descriptive research kualitative. The data obtained is in the form of secondary data in the form of annual financial statements of PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk.  This study used an assessment method based on the calculation of each variable. Risk Profile assessment uses Non Performing Loan (NPL) and Loan to Deposit Ratio (LDR) ratios. Good Corporate Governance uses the results of Self Assessment of GCG implementation that has been published by PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk. Earnings valuation uses the ratio of Return On Asset (ROA) and Operating Expense Against Operating Income (BOPO).. Capital uses the Capital Adequacy Ratio (CAR). The results of research and data analysis using RGEC (Risk Profile, Good Corporate Governance, Earning and Capital) methods can be concluded that PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk received a Composite Rating of 1 (PK-1) with the predicate "Very Healthy". This is evidenced by PT Bank Central Asia Tbk obtaining an average composite value of 97.33% and PT Bank Mandiri (Persero) Tbk of 94.00% for the past 5 years. So it is proven that PT Bank Central Asia has a higher performance than PT Bank Mandiri (Persero) Tbk.

MSMEs (Micro, Small, and Medium Enterprises) are the most important contributors to the national economy. However, in practice, many MSMEs need to optimize their capabilities because they need further information on implementing accounting in their companies. Therefore, this article aims to study the extent to which Micro, Small, and Medium Enterprises (MSMEs) apply reporting and accounting reporting as a tool for analyzing business performance. The implementation method uses the FGD (Focus Group Discussion) method with MSME actors Wong Djamoe. The results of this study indicate that the obstacle in MSMEs Wong Djamoe is the difficulty distinguishing between own capital and venture capital.

This research is motivated by a phenomenon. As this phenomenon and previous studies present different research gaps and have been conducted for quite some time, further studies are needed to test the consistency of the results of previous studies and also to revisit existing research gaps. is needed.The focus of my research in writing this journal is how monetary policy has a material impact on Indonesia's Islamic commercial bank lending products and how the inflation rate has a material impact on Indonesia's Islamic commercial bank lending products and the magnitude of the impact of monetary policy. Monetary Policy Politics and inflation rates in the Indonesian economy. The data used in this study are secondary data. Secondary data is research data obtained indirectly (acquired and recorded by others) through an intermediary medium. Secondary data for this study were obtained from the Indonesian Stock Exchange (IDX) Islamic Commercial Bank Listed Companies Annual Reports, OJK Shariah Bank Statistical Financial Statements (SPS), and financial statements issued by Bank Indonesia. The analysis method used in this study is multiple regression analysis. The purpose of this regression analysis is to obtain a comprehensive picture of the relationship between the independent and dependent variables of each company's performance. Before running multiple linear tests, this method requires a classical assumption test for best results. SPSS software version 23 is used to process the data.

The financial statements of a company are important in its use. Because, with financial reports, company management and external parties need these reports to make a decision. The main step in carrying out this decision-making is of course by first analyzing the financial statements, in order to find out whether a company's finances are healthy or not, and can also assess how the company's performance is through its financial reports. This study aims to be able to find out how the financial performance at PT. ACE Hardware Indonesia Tbk reviewed through analysis of financial ratios. The method used in this research is descriptive method by measuring liquidity ratios, solvency ratios, profitability ratios and activity ratios. Data and information sources were taken from the Indonesia Stock Exchange and parties that have previously published this analysis.

The purpose of the study was to specify the increase in financial performance for the pandemic in pharmaceutical division. PT. Kalbe Farma Tbk registed on Indonesian Stock Exchange (IDX). The approach method used is the quantitative descriptive approach. The species of data used is secondary data facile from the Indonesia Stock Exchange, ie financial statements of PT. Kalbe Farma Tbk from 2018 to 2021. The ratio analysis used in this study includes analysis of liquidity, solvency, activity and profitability ratios. As a result, the liquidity and solvency ratios over the past four years have been in good shape for the company as it has been competent to meet all its obligations, but the profitability and activity ratios have fluctuated and are trending downward. It was shown that there was Researchers say PT. Kalbe Farma Tbk uses ratio analysis to measure financial performance, and the results generally increase percentages, but not significantly.      

The implementation of public sector accounting is very important to ensure transparency, efficiency and effectiveness in the financial management of government entities, including village governments. This study explores the extent to which the Karangrejo Village Government has adopted and implemented public sector accounting standards, procedures, and reporting practices in its financial system. This research includes studies on accounting policies, budgeting processes, and the smaller number of financial transactions of village governments compared to local governments. The results of the study indicate that the policies implemented by the Karangrejo village government are in accordance with applicable regulations and have been evaluated by accountants in presenting accountability reports. In addition, the village government has prepared financial reports, including balance sheets, income statements, and cash flow statements, which provide comprehensive information on village financial activities and assist in assessing village financial performance and accountability. The preparation of financial reports using a village-based accounting information system (SISKEUDES) also assists village officials in compiling financial accounting reports for village funds more seriously. This study concludes that the implementation of public sector accounting in the Karangrejo Village Government financial system in 2020 has increased financial transparency, accountability, and governance. However, there is still room for improvement, such as strengthening internal controls, increasing capacity building programs for village officials, and ensuring the sustainability of accounting practices that have been implemented.

The merger of Islamic Banks is to encourage larger Islamic banks to participate in the global market and to become a catalyst for Islamic economic growth in Indonesia. In addition, the merger of Islamic banks is considered more efficient in raising funds, operations and spending. Therefore, this study aims to determine the financial performance of Bank Syariah Indonesia before and after the merger. The object of this study is the financial statements of Bank Syariah Indonesia for 2018 – 2021. The method used is descriptive quantitative with the aim of analyzing BSI profitability before and after the merger. The types of data used are primary and secondary data obtained from several journals and the official website of the Indonesia Stock Exchange and the official website of Bank Syariah Indonesia (BSI). The results showed that there was no increase that was too specific between before and after the merger was carried out, where each company had its own operational and non-operational costs if the merger was not automatically carried out, so looking at the assets owned by each company, it can be said that the merger should be done. At the time the merger was carried out because the costs incurred by the company from all costs due to the implementation of the merger were more profitable than before the merger.

This research aims to analyze the financial performance of PT. H.M Sampoerna Tbk based on financial ratio data from 2018 to 2022. The study adopts a quantitative approach using a descriptive study method by collecting and analyzing the company's financial data. Liquidity, solvency, and profitability ratios are utilized to measure the financial performance of the company. The findings indicate that there are variations in the company's financial performance during the research period. Nonetheless, the company still records adequate net profit and returns. However, it is crucial for the company to enhance liquidity management, carefully manage debt, and improve operational efficiency to achieve sustainable growth in the future.

This study aims to see the effect of disclosure of corporate social responsibility based on Islamic law on financial performance. This study uses a quantitative approach with a sample size of 8 out of 11 Islamic Commercial Banks in Indonesia taken using a purposive sample. The data collection process is carried out by downloading the annual financial statements of Islamic commercial banks from the annual financial statements, information on corporate social responsibility disclosures based on the Islamic Social Reporting (ISR) consists of 38 items, the zakat variable is measured by 2.5% of the profit before taxes, while the financial performance is seen from the value of Return on Assets (ROA) and Return On Equity (ROE) of each company. Path analysis is used to see the direct and indirect relationship of the disclosure of corporate social responsibility based on Islamic Social Reporting to financial performance, where zakat is a mediation. Path analysis shows that the disclosure of corporate social responsibility using ISR has a direct effect on financial performance (P < 0.001; R2 = 0.33), zakat on financial performance also affects financial performance (P < 0.001; R2 = 0.24). So it can be concluded that the disclosure of social responsibility using Islamic Social Reporting and the implementation of zakat in Islamic commercial banks in Indonesia can be used as steps to improve the company's financial performance.

The purpose of this research is to find out what are the current liquidity ratios, solvency ratios and general ratios in an effort to improve the company's financial performance. The population of this study is the 2019-2021 Financial Statements of Toko Surya Baru Sibolga. The data collection method used is to use library research methods. The type of data used in this research is secondary data in the form of annual reports. The data analysis method used is descriptive analysis which aims to analyze data by describing or describing data using measurements of liquidity ratios (current ratio, quick ratio and cash ratio) and solvency ratios (debt to asset ratio, debt to equity ratio and long term debt to equity ratio). The results of the analysis are as follows (1) the liquidity ratio, according to the calculation of the average for 2019-2021, the current ratio is 188.27%, the quick ratio is 47.48%, and the cash ratio is 28.02%, indicating unfavorable conditions , because the resulting ratio is too low, especially the quick ratio and cash ratio, the company is advised to optimize its current assets, by expanding the business and suppressing the collection of uncollected company receivables. (2) the solvency ratio, according to the calculation of the average 2019-2021 debt to asset ratio, is 22.17%, the debt to equity ratio is 28.67%, and the long term debt to equity ratio is 11%, indicating the condition a good company, the company is expected to maintain financial performance so that the solvency ratio remains at the internal average because the smaller the ratio, the better the company's financial performance

Higher education is a government entity that has the status of a Public Service Agency. To realize the achievement of improving the quality of education, higher education requires good management. One way is through the implementation of regulations in PSAP No. 13. This study discusses the compatibility between the regulations in PSAP No. 13 with the reality that occurred at Syarif Hidayatullah State Islamic University Jakarta. The result is that Syarif Hidayatullah State Islamic University Jakarta has implemented most of the regulations contained in PSAP No. 13.

This study aims to find out the financial performance of partners in PT. Cipta Aneka Selera (Case Study of Yasaka Fried Chicken Pandan, Central Tapanuli Regency). The population and sample of this study are the financial statements of Partners of PT.Aneka Selera (Case Study of Yasaka Freid Chicken Pandan). The research method used is a quantitative method with a descriptive approach, the test used is the Data Analysis Test. The results of the research show that the results of the analysis of financial performance on Partners of PT. Cipta Aneka Selera (a case study of Yasaka Fried Chicken Pandan) where it was found that Return On Assets (ROA) tended to decrease, this was due to decreased sales, Pandan, causing a decrease in profits which resulted in a decrease in ROA value from 2017 of 3.64% to 1, 47% in 2018 so it has not met the Ministry of BUMN assessment standards B-PER10/MBU/2014. While Return On Equity (ROE) in 2019 to 2021 has decreased. And the value of ROE in 2017 to 2018 has not met the ministry's assessment standards. The current ratio for financial performance can be said to be good.

The Balanced Scorecard is part of the strategy-based success measurement concept. The balanced scorecard is a management tool used in measuring company performance with four perspectives, namely a financial perspective, a customer perspective, an internal business process perspective, and a growth and learning perspective. The article aims to see how PT Unilever Indonesia Tbk's performance is measured using the balanced scorecard method. This article is qualitative in nature and the data used is secondary data in the form of PT Unilever Indonesia's financial statements for the period 2018 - 2021. The results of this article can be concluded that the company's performance in the period 2018 - 2021 when compared to 2019 and 2020 got quite good results compared to with 2021 which got less good results. So it can be said that performance measurement can use the balanced scorecard as a tool to measure company performance as a whole.

The phenomenon of the company's performance as happened to the banking company Citibank in March 2011. There was a burglary of funds by managers and tellers. The value of the stolen funds reached 17 billion. The suspect was a Citibank teller who abused Citibank's authority to manipulate data and transfer customer funds. The purpose of this study is to determine the effect of independent commissioners, audit committees, and managerial ownership and institutional ownership simultaneously on financial performance.This type of research is quantitative research to determine the effect of corporate governance (Independent Commissioner, Audit Committee, Managerial Ownership, and Institutional Ownership) on financial performance. The population in this study is the population in this study are banking companies listed on the Indonesia Stock Exchange for the 2017-2020 year and the samples taken in this study are annual financial statements taken from each financial report of each company for 4 years, namely 2017-2020 at banking companies that listed on the IDX.The test results show that independent commissioners have an effect on financial performance with t count 4.622 > t table value 19971 and significant 0.000 <0.05. The audit committee has no effect on financial performance with t count 1.571 < t table value 29971 and significant 0.121 > 0.05. Managerial ownership has no effect on financial performance with t count 0.326 < t table value 19971 and significant 0.267 < 0.05. Constitutional ownership has an effect on financial performance with t count 3,571 > t table value 19971 and significant 0.001 < 0.05. The results show that independent commissioners, audit committees, managerial ownership and institutional ownership simultaneously have an influence on financial performance with an F count of 16,662 with a significance level of 0.000, because the probability is much smaller than 0.05.   Keywords: