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This study aims to analyze the difference in the value of West Java's BAZNAS' financial performance before and after Covid-19. Use descriptive analysis techniques in conjunction with quantitative approaches to produce a comprehensive picture. The sources of research data are primary data and secondary data. The method of calculating zakat financial ratios uses the formula Net Allocation Ratio, Zakat Allocation Ratio, Infaq and Shodaqo Allocation Ratio, ZIS Turnover, Current Ratio, and Cash to ZIS Ratio. Data analysis techniques to measure differences in BAZNAS performance before and after the pandemic, the author uses a statistical test, namely paired sample t-Test. Paired sample t-Test is a difference test between two paired samples. Based on the results of paired sample t-test, all financial ratios tested did not have a significant difference between before and after the Covid-19 pandemic. This means that the collection and distribution of zakat funds during the Covid-19 pandemic did not experience significant differences.

Lembang Financial Performance Analysis is a form of accountability and a manifestation of financial decentralization and authority from the center to lembang. A lembang that is able to manage its finances effectively and efficiently is certainly expected to be able to stimulate the economy through absorption of the budget in productive and potential sectors so that overall it will be able to increase efficiency. In this study, efficiency ratio analysis is used to see how far the Lembang Burasia Government is in managing its regional finances. The results of the calculation of regional financial efficiency ratios average 120%.

This study aims to determine: the level of success of the financial performance of PT Weha Transportatio Indonesia Tbk. During and After the Covid-19 Pandemic in 2020, 2021 and 2022. Judging from the analysis of financial ratios. This research uses quantitative methods with a descriptive approach. The data collection technique used in this research is library research. The population of this study are all financial statements of PT Weha Transportation Indonesia Tbk. 2020, 2021 and 2022. While the sample of financial statements in the form of balance sheets and income statements from 2020, 2021, 2022. The data analysis method used in this research is descriptive quantitative and financial ratio testing which includes liquidity ratios, solvency ratios, profitability ratios, and activity ratios. The results showed that the financial performance of the company PT Weha Transportation indonesia Tbk. Experienced a decline in 2020, namely when the Covid-19 pandemic occurred, and the financial performance of transportation companies before Covid-19 was better than during the Covid-19 pandemic. And experienced an increase after Covid-19.

The purpose of this study is to find out the condition of financial performance at PT. XYZ Tbk. period 2020-2022. The data collection procedure for this study is secondary data taken from the first party. The data analysis technique for this study is quantitative using Liquidity Ratios (quick ratios and current ratios), Solvency Ratios (debt to asset ratio and debt to equity ratio), Profitability Ratio (ROE), Activity Ratio (total asset turnover). The results of this study are, in the calculation of the current ratio, quick ratio, debt to asset ratio, debt to equity ratio, ROE, the calculation results do not meet industry standards which results in the company's condition being in a bad condition, while the calculation of the asset turnover ratio has calculation results that exceed industry standards which means the value of asset turnover is in good condition.

The objective of this study is to examine the financial and service performance of the K.R.M.T Wongsonegoro Regional Hospital in Semarang City, which has been utilizing the Regional Public Service Agency Financial Management Pattern (PKK-BLUD) since 2007. By transitioning into a full (BLUD), the Semarang City RSWN has gained the ability to handle its finances independently, hence enhancing its performance and service quality. The present study incorporates quantitative research employing a time series methodology. The data utilized in this study consists of secondary data obtained from financial records and hospital management reports. The assessment of financial performance is conducted through the utilization of financial measures, encompassing liquidity ratios, solvency ratios, and profitability ratios. In the context of service evaluation, the measurement of service performance encompasses six distinct indicators. These indicators include the Bed Occupancy Rate (BOR), Turn Over Interval (TOI), Bed Turn Over (BTO), Average Length of Stay (ALOS), Gross Date Rate (GDR), and Net Date Rate (NDR). The research hypothesis was examined by the application of Pearson correlation. The findings of the study indicate a significant correlation between financial performance, as assessed by the solvency ratio, and both the cost recovery rate and level of independence. The level of independence exhibits a significant link with service performance, as assessed by BTO.

This study aims to investigate the impact of the COVID-19 pandemic on the financial performance of commercial banks through a comparative analysis. The research model adopts a qualitative approach to delve into the nuanced factors affecting bank performance during the pandemic. Purposive sampling is employed to select participants from the commercial banking sector. Data analysis involves thematic coding and comparative analysis. Findings reveal insights into the resilience and adaptability of commercial banks amidst the pandemic, shedding light on key indicators such as capital asset ratio, return on assets, operational costs, and liquidity ratios. The study contributes to understanding how commercial banks navigate financial challenges during crises, providing valuable insights for stakeholders and policymakers.

This study aims to determine the financial performance before and after the acquisition listed on the Indonesian Stock Exchange. This type of research is quantitative comparative, this research is to compare financial performance before and after the acquisition. This study uses quantitative data types, meaning that in analyzing the data used is data in the form of numbers. The unit of observation in this study is the 2016-2020 financial statements of PT ABC, Tbk. Data analysis methods used in this research are profitability ratios, liquidity ratios, solvency ratios and activity ratios by comparing the financial performance before and after the acquisition. Based on the results of research showing that financial performance as measured by financial ratios ROA, ROE, NPM, CR, QR, TATO and FATO has decreased after the acquisition compared to before the acquisition. The DAR, DER, and ITO ratios have increased after the acquisition compared to before the acquisition. The acquisition strategy has not been fully achieved within 2 years due to the condition of the financial performance of PT ABC Tbk. before the acquisition is better than after the acquisition.

Analysis of financial performance with financial ratios of PT. Indofood Sukses Makmur TBK, can be done through financial ratio analysis. The aim of this research is to determine the liquidity ratio, activity ratio and profitability ratio at PT. Indofood Success Makmur TBK. The research method used is a quantitative research method. Quantitative research is carried out by collecting data in the form of numbers, or data in the form of words or sentences which are converted into data in the form of numbers. In the context of PT. Indofood Sukses Makmur Tbk, this financial ratio analysis will provide a view of the company's performance in generating profits, managing liquidity, managing debt and utilizing its assets. However, it should be remembered that financial ratio analysis should not only depend on one indicator, but must be seen as a whole and in the context of the relevant industry. From the results of this research it was found that the activity ratio was good, the profitability ratio was quite good, the liquidity ratio was quite good.

Analysis of Liquidity Ratios and Solvency Ratios in Measuring Financial Performance PT. Kawasan Industri Makassar (Persero), Thesis Management Study Program Sekolah Tinggi Ilmu Manajemen Lembaga Pendidikan Indonesia (STIM-LPI) Makassar. (supervised by Renny Mointi, S.E., M.M and Monalisa, S.E., M.M). This research aims to determine the Liquidity Ratio and Solvency Ratio in Assessing the Financial Performance of PT. Kawasan Industri Makassar (Persero). The type of research used in the research is quantitative. The data processed is the financial report of PT. Kawasan Industri Makassar (Persero) 2019-2021 which consists of the balance sheet. Research results from the liquidity ratio measured using the current ratio show that the financial performance of PT. KIMA is said to be less than reasonable and safe because it is below the industry average standard. On the quick ratio of financial performance. PT. KIMA Makassar is said to be good/reasonable and safe because it is above the industry standard from 2019 to 2021, namely 296%, 304% and 159% for the industry standard of 150%. The Solvency Ratio with Debt to Total Asset Ratio from 2019 and 2020 to financial performance is good/safe, whereas in 2021 it is said to be less good because it is above the industry average standard, namely 38%, with the industry standard being <35%. In the Debt to Total Equity Ratio, 2019 to 2020 is good/safe regarding financial performance because it is below the industry average set at 47%, 26% and 61%, while the good industry standard is <80%.

Any organization that adheres to established standard operating procedures, whether a business organization or a public institution, rewards good performance. The success of an organization depends on measuring its financial performance. The purpose of this research is to find out how value for money is in evaluating financial performance. The accountability report of the North Sumatra provincial government is used as secondary data in this research, which uses descriptive methodology with a quantitative approach. Data collection techniques include documentation methods. The results of this research show that the company's financial performance in 2022 is good in terms of Economic Ratios and Efficiency Ratios, but the Effectiveness Ratio cannot yet be considered effective performance.

The Covid-19 pandemic is a problem for banks because it can cause problems in the real sector or potential problems for the business world in the banking sector. This of course can happen, because the banking sector is an intermediary or intermediary institution supporting the needs of investment funds in the business world. The data analysis method in this study uses quantitative analysis with a comparative approach which aims to determine differences in the financial performance of Islamic commercial banks before Covid-19 and after Covid-19 using the indicators ROA, CAR, BOPO, NPF and FDR. The source of data in this study is secondary data, in which researchers obtain financial performance data from financial reports contained in OJK. The results of this study indicate that the financial performance of Islamic Commercial Banks compared to before Covid-19 has decreased in the financial ratios ROA, FDR, BOPO after Covid-19 while the ratio of CAR, NPF after Covid 19 has increased compared to before Covid-19.

Financial performance is a form of achievement on the results of management's work to achieve the company's goals in conducting an assessment by measuring financial ratios periodically the company's operational activities according to the criteria approved by the company. This study uses common size analysis which is a financial statement calculation technique to be simpler generally in the form of horizontal and vertical analysis, so as to show the relationship and trend of the company's financial position. This study aims to determine the circumstances, conditions and financial proportions in more detail of the company under study. The study was conducted descriptively with a comparative approach by processing secondary data in the form of company financial statements. The object of research is a food and beverage company listed on the IDX, namely PT. Mayora Indah Tbk and its competitor, PT. Indofood CBP Sukses Makmur Tbk and PT. Siantar Top Tbk. Sampling was taken with a research period of 7 years, from 2015 to 2021 and found as many as 21 financial data. The method used is Common size analysis. The results obtained are financial management in terms of liquidity is mostly done by PT. Indofood CBP Sukses Makmur which is offset by assets that also increase is reflected in the management balance sheet report showing optimal management with stable sales over time, PT. Mayora Indah Tbk transfers a lot of funds to the company's assets and equity, but in a pandemic situation, management still has difficulty managing funds so that operating profit has decreased, while PT. Siantar Top Tbk shows a unique pattern of liabilities with debt rising and falling from year to year based on profit appears very sharp decline in addition the company has a proportion of funds that mostly go to sales expenses compared to other account components.

This study aims to analyze the company's financial ratios so that companies can find out, whether the company's ratio value can meet industry standards or vice versa. The object of this research is the Appakabaji Water Supply and Sanitation System (SPAMS) company in Salenrang Village, Bontoa District, Maros Regency, using secondary data, namely data obtained in ready-to-use form. With quantitative methods. Using profitability ratio analysis tools in the form of, gross profit margin, net profit margin, return on assetss and return on equity. The results of the study found that the company experienced fluctuations or experienced unstable financial performance. In calculating the profitability ratio, it can be said that financial performance is in poor condition, so that the results of the analysis, are below the industry standards that have been set.

This research aims to analyze the financial performance of PT. Unilever Indonesia Tbk which is listed on the Indonesia Stock Exchange, based on the Liquidity Ratio and Profitability Ratio at PT. Unilever Indonesia Tbk for the 2020-2022 period. Data Analysis Technique is a quantitative analysis technique, namely data in the form of numbers which include financial reports at PT. Unilever Indonesia Tbk. In the research results based on Liquidity and Profitability Ratios, the financial performance of PT. Unilever Indonesia Tbk's Liquidity Ratio experienced fluctuations from 2020-2022 or instability in PT's financial performance. Unilever Indonesia Tbk. The Liquidity Ratio can be said to be in poor condition with the Current Ratio and Quick Ratio methods not meeting industry standards, while the Cash Ratio is able to reach industry standards that have been set. Then the Profitability Ratio can be said to be in poor condition, with the Return On Equity method meeting industry standards, while Return On Investment and Net Profit Margin do not meet industry standards because they decline every year.

The purpose of this research is to find out the financial performance of PT Kalbe Farma before and during the pandemic. This research is quantitative. The results showed that the liquidity ratios which included current ratios were 4.35, 4.12 and 4.45, quick ratios were 2.90, 2.98 and 3.01, cash ratios were 117%, 164% and 176% indicating Kalbe Farma's financial performance was liquid before and during the pandemic. Solvability ratios include debt to asset ratios namely 17.76%, 19% and 17.14%, debt to equity ratios namely 21.30%, 23.46% and 20.69% indicating that financial performance was in good condition before and during a pandemic because the industry average is above the ratio value. Profitability ratios including GPM indicate that the company's financial performance is in good condition, namely 45.25%, 44.33% and 42.79%. for NPM 11.21%, 12.11% and 12.31%, ROA is 12.52%, 12.40%, 12.59% and ROE is 15.19%, 15.32% and 15.20% shows that financial performance was not good before and during the pandemic. Activity ratios include inventory turnover 3.3, 3.5 and 2.9, receivables turnover 6.12 times, 5.8 times and 7.4 times, fixed asset turnover 2.5, 2.4 and 2.6 while total asset turnover of 1.1 and 1.02 respectively shows that Kalbe Farma's financial performance is not good enough in managing its assets both during the pandemic in 2020 and 2021 and before the pandemic in 2019  

This research aims to analyze financial statements with the ratio techniques at PT Semen Indonesia (Persero) Tbk. period 2020 – 2021. The data studied is in the form of the financial statements of PT Semen Indonesia (Persero) Tbk. period 2020 – 2021. The data collection technique used is a documentation technique. The data analysis technique used is a qualitative descriptive analysis technique. The results of this research are based on the Liquidity Ratio using three formulas namely Current Ratio, Quick Ratio, and Cash Ratio with the company financial performance not good. The Solvency Ratio uses two formulas namely Debt To Asset Ratio and Debt To Equity Ratio with the company financial performance not good. Profitability ratio use three formulas namely Return on Assets and Return on Equity with the company financial performance not good, and Gross Profit Margin with the company financial performance good. Activity ratio use three formulas namely Total Asset Turnover Ratio and Inventory Turnover Ratio with the company financial performance not good, and Receivable Turnover Ratio with the company financial performance good. The benefits of liquidity ratios, solvency ratios, profitability ratios, and activity ratios are to assess the financial performance of the company whether in good condition or otherwise.    

This istudy iaims ito ianalyze ithe icompany's ifinancial iperformance iusing ifinancial iratios, iamong iothers, iProfitability iRatios, iSolvency iRatios, iLiquidity iRatios, iand iActivity iRatios iat iPT, iIndofood iSukses iMakmur iTbk. iThose ilisted ion ithe iIndonesia iStock iExchange isamples itaken iwere ithe ifinancial istatements iof iPT. iIndofood iSukses iMakmur iTbk. iPeriod i2017-2021. iThe itype iof idata iused iin ithis iresearch iis iquantitative idata. iThe iresults iof ithis istudy ishow ithat ithe iprofitability iratio ias imeasured iby iReturn ion iassets i(ROA) iand iReturn ion iEquity i(ROE) ifor i2017-2021 iis iquite iefficient. iThe isolvency iratio imeasured iusing ithe iDebt ito iAsset iRatio i(DAR) iand ithe iDebt ito iEquity iRatio i(DER) ifor i2017-2021 iis isaid ito ibe ihealthy. iThe iliquidity iratio ias imeasured iusing ithe iCurrent iRatio i(CR) iand iQuick iRatio i(QR) iin i2017-2021 iis isaid ito ibe ivery igood. iThe iactivity iratios imeasured iusing iFixed iAssets iTurn iOver i(FATO) iand iTotal iAssets iTurn iOver i(TATO) iin i2017-2021 iare ivery ieffective.

This study aims to analyze the financial performance of PT Telekomunikasi Indonesia Tbk during the 2020-2022 period in terms of liquidity, solvency, activity and profitability ratios. The type of research used is descriptive quantitative research. The type of data used is quantitative data and the data source used is secondary data. The data analysis technique used in this study uses financial ratios. The results of the study show that the financial ratios of PT Telekomunikasi Indonesia Tbk during the period studied show unfavorable performance. The liquidity ratio shows that the company has not maximized its short-term obligations. The solvency ratio shows that the company has the ability to fulfill its long-term obligations. The activity ratio indicates that the company has not been able to utilize and manage its assets to increase sales. Profitability ratios based on ROA and ROE analysis in unfavorable conditions indicate that the company has not maximized in generating satisfactory profits and has not been efficient in the use of capital and returns on net income on capital invested by the company owner. But the NPM analysis shows that the company is able to generate good profits.

The aim of research at PT. Gudang Garam Tbk is (1) To find out the causes of fluctuations in Profit Loss at PT. Gudang Garam Tbk 2018-2021, (2) To determine the financial performance of PT. Gudang Garam Tbk in terms of the 2018-2021 Liquidity Ratio, (3) To determine the financial performance of PT. Gudang Garam Tbk in terms of the 2018-2021 Solvency Ratio, (4) To determine the financial performance of PT. Gudang Garam Tbk in terms of the 2018-2021 Profitability Ratio. The benefits of this research are (1) for the company, namely to find out the company's financial performance so as to provide an overview and consideration in making financial decisions in the future, (2) for readers to use as a reference in facing similar problems and as a means of knowledge, (3) For the author, namely to increase insight and application of theory. The data collection method used is to study the documentation of the Company's Financial Reports, namely the Balance Sheet, Profit and Loss and other company records from PT Gudang Garam Tbk which are downloaded via the internet. Based on the results of research assessing the performance of PT Gudang Garam Tbk by analyzing financial ratios in its development over the past four years, it is quite stable and healthy because the growth in assets is greater than the growth in debt. (1) The company's current ratio from 2018 to 2020 has increased every year, this proves the growth rate Companies that are growing rapidly are quite good and in 2021 there will be a decline but it can still be said to be quite good. (2) DAR and DER debt ratios in 2018, 2019 and 2021, the company's debt ratio is greater than in 2020. Where in 2020 the debt ratio decreased even though it was still above normal. (3) The ROA profitability ratio increased in 2020 and in 2021 there was a decrease in assets. Meanwhile, ROE reached its lowest point in 2021. However, in 2018 and 2019 it was above the standard average. This proves that the company's ROE is quite good. Based on the conclusions, the author suggests that if liquidity is too high, the company's liquid assets will be excessive and need to be used efficiently to increase profits, so as to avoid being too liquid, the company will have optimal liquidity, the company should maintain financial performance in terms of liquidity ratios, solvency and profitability because the financial performance in 2018 to 2021 was quite good.

This research aims to find out how the company's financial performance at PT. Indofood Sukses Makmur Tbk in terms of liquidity ratios, solvency ratios, profitability ratios and activity ratios. The type of research used in this research is quantitative research with a descriptive approach. The data processed is the financial report of PT. Indofood Sukses Makmur 2020-2022. The analysis technique used is quantitative analysis, which uses a data analysis process in the form of numbers as a tool for analyzing and conducting studies. Then time series analysis is carried out, namely by comparing financial ratio analysis from one period to another, where the ratios used are financial ratio analysis consisting of liquidity ratios, solvency ratios, profitability ratios and activity ratios. from the current ratio and quick ratio, observations are in good condition, from the solvency ratio it is seen that the company is in a healthy condition, and from the profitability ratio it is seen from the net profit margin ratio, return on assets ratio, the company is in good condition and is healthy in gaining profits. And from the activity ratio, seen from the activity turnover ratio and fixed activity turnover ratio, the company is in good condition because the percentage in this ratio increases every year.