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This research is entitled Financial Ratio Analysis in Assessing Financial Performance (Case Study of PT. Arthavest Tbk Listed on the IDX 2018-2022). The purpose of this research is to find out how the company PT. Arthavest Tbk for the 2018-2022 period using Liquidity Ratios, Activity Ratios and Profitability Ratios. This research method is descriptive research with a quantitative approach, namely by collecting, processing and interpreting the data obtained so that you can get a clear picture of the situation being studied based on numbers. The data collection technique is obtained from documentary evidence which contains data relevant to the object of the research carried out, namely by collecting PT financial report data. Arthavest Tbk. obtained from the Indonesian Stock Exchange (BEI) website, namely www.idx.co.id. The results of this research indicate that PT. Arthavest Tbk for the 2018-2022 period tends to remain unstable, however, the company's liquidity ratio has been able to fulfill its short-term obligations by obtaining current assets that are greater than its current liabilities

The purpose of this research is to find out what factors in financial performance influence the growth of profitability at Bank Danamon and to find out whether company size at Bank Danamon can affect the growth of profitability at Bank Danamon. In conducting this research, the researcher was guided by previous studies and the research method used in this method was quantitative research and for the validity of the data, the researcher took samples from the official Danamon bank financial reports that had been published and had been processed by the researcher. The results of the analysis in this study show that the Capital Adequacy Ratio (CAR), Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), and company size have a significant positive influence on bank Danamon TBK's profitability, while Net Interest Margin (NIM) and BOPO have no effect on the profitability of bank Danamon Tbk.

Business Feasibility Study measurement needs to be done as testing material in carrying out business developments carried out. In this case, CV Siraj Fawwaz conducts business development by expanding the market as a form of business development by adjusting to market trends that develop today. This study aims to analyze the business feasibility that will be developed by CV Siraj Fawwaz. The method used in this study is to use the ratio analysis method from the data obtained through interviews with business owners CV Siraj Fawwaz. The results of this study were determined through several business feasibility study analyses with the results: 1) Ppayback Period (PP) showing results of 3 years 9 months means PP less than investment time, then CV Siraj Fawwaz's business development is declared feasible; 2) Profitability Index (PI) shows a result of 3.31 means that the PI is more than one, then the business development carried out by CV Siraj Fawwaz is declared feasible; 3) Net Present Value (NPV) shows a result of 3,680,592.58, NPV value shows a positive value meaning that the business development of CV Siraj Fawwaj is declared feasible; 4) Internal Rate Of Return (IRR) showed a result of 18.42%, meaning that IRR's position was between NPV1 and NPV2, so CV Siraj Fawwaj's business development was declared feasible; and 5) Break Event Point (BEP) in CV Siraj Fawwaj's business development will be declared breakeven if BEP per unit is 6,353 and BEP per rupiah is IDR 95,290,702 for 2023.

This research aims to evaluate the financial performance of PT. Semen Indonesia (Persero) Tbk with a focus on profitability ratio analysis during the 2016-2020 period. Through collecting financial data and applying the ratio analysis method, this research provides a comprehensive picture of the company's financial health and identifies the implications of the analysis results for stakeholders. The results of this research can provide valuable insight for company management, investors, financial analysts and related parties in making strategic decisions.

This research aims to evaluate financial performance in managing village funds with a focus on assessing efficiency and growth using certain ratios. This research method involves financial ratio analysis which includes liquidity ratios, profitability ratios, and growth ratios. The data used comes from village fund financial reports for a certain period. The results of the analysis will provide an in-depth understanding of the efficiency of village fund management and its impact on economic growth at the local level. This research can provide guidance for the government and related parties in improving village fund management policies to achieve sustainable development goals.

his research aims to analyze the financial performance assessment of PT Angasa Pura I for 2018-2022 using profitability ratios and activity ratios. This research is descriptive research which is studied quantitatively. The variables in this research are Financial Performance, Profitability Ratios and Activity Ratios. The population in this research is all financial reports at PT Angkasa Pura I. The sample for this research is the financial position report, assets, sales and profit and loss report of PT Angkasa Pura I for 2018-2022. Based on the results of financial data analysis of PT. Angkasa Pura I, as measured by financial data analysis, namely profitability and activity ratios from the 2018-2022 financial reports, can be concluded that the financial performance of PT. Angkasa Pura I had good performance in 2018 to 2019 but experienced a decline in 2020 to 2021 respectively which was caused by certain factors, one of which was external factors, namely the presence of Covid-19. However, the company PT. Angkasa Pura I has tried to improve the company's performance as assessed by the level of profitability and activity ratios which show good value in 2022 even though the profit generated is still negative.

This study investigates the contribution of Islamic banks in supporting green economy initiatives and promoting sustainable financial growth. Employing a quantitative research design, the study utilizes secondary data collected from annual reports, sustainability disclosures, and carbon emission reports of Islamic banks for the period 2018–2024. The research aims to examine the relationship between green financing portfolios and key financial performance indicators Return on Assets (ROA), Return on Equity (ROE), and Capital Adequacy Ratio (CAR) while evaluating the environmental impact through carbon emission reduction. Descriptive statistics provide an overview of green financing activities and financial ratios, while multiple regression analysis assesses the effect of green financing on sustainable financial performance, controlling for bank size, Gross Domestic Product (GDP) growth, and inflation. An independent sample t-test compares Islamic and conventional banks in terms of ethical compliance, environmental contribution, and profitability. The findings reveal that Islamic banks allocate a higher proportion of financing to green projects, achieving significant carbon emission reductions without compromising financial performance. The green financing portfolio exhibits a positive and significant effect on sustainable financial growth, and larger banks demonstrate a greater capacity to implement sustainability initiatives. The comparative analysis confirms that Islamic banks outperform conventional counterparts in environmental and ethical dimensions while maintaining comparable profitability. These results underscore the potential of Sharia-compliant banking to integrate ethical, environmental, and economic objectives, positioning Islamic financial institutions as key actors in advancing a sustainable, low-carbon financial system.

Return is one of the aspects that motivates investors to engage and is also a reward for the investor's courage in bearing the risks of the investment they make. The aim of this research is to determine the effect of Return on Equity, Current Ratio, price earnings ratio, Debt to Equity Ratio and total assets turnover on stock returns in companies included in the LQ-45 index on the Indonesia Stock Exchange in the period 2016-2021. The population in this research are companies on the Indonesian Stock Exchange in the 2016-2021 period. The sampling technique in this research used purposive sampling. Empirical findings prove that NPL ratio factors affect firm value, while other factors namely; Company growth (FG), CAR, Loans (LDR), BOPO, DPK Growth (DG) and profitability partially do not affect the value of the company (Tobin's Q), but affect the value of the company (Tobin's Q) together.

The main purpose of writing this article is to analyze the influence of liquidity and activity ratios on profitability in the pharmaceutical industry in 2020-2022. Independent variables used in this study as follows liquidity (X1) is measured using the Current Ratio (CR) and activity (X2) is measured using the Total Asset Turnover (TATO), and the dependent variable is used profitability (Y) is measured using the Return on Assets (ROA). The population of this study is the entire pharmaceutical industry in Indonesia for the period 2020-2022. The samples used were 4 pharmaceutical companies, namely Kalbe, Indofarma, Kimia Farma, and Pyridam Farma. In this study the data analysis used multiple linear regression analysis (t test and F test) which is processed with SPSS 22. Judging from the multiple linear regression model, the results of the T test (partial) states that from liquidity (CR) there is a positive and significant influence on profitability (ROA), and activity (TATO) there is a negative and insignificant influence on profitability (ROA). From the day of the F test showed that liquidity (CR) and activity (TATO) simultaneously had a positive and significant effect on profitability (ROA).

The purpose of this research are determine to (1) the influence leverage which is notated withDebt Equity Ratio  and profitability which is denoted byReturn On Equity to share prices. (2) Role of Price Earning Ratio in moderating the between Debt Equity Ratio and Return On Equity into stock prices. The research object is technology sector companies listed on the Indonesia Stock Exchange during 2021 and 2022. Was conducted using the SmartPLS tool with results (1)Debt Equity Ratio (THE) has a significant negative influence on stock prices (2)Return On Equity (ROE) has a significant positive influence on stock prices (3)Price Earning Ratio (PER) can’t moderate the influence Debt Equity Ratio to the stock price. (4)Price Earning Ratio (PER) can moderate the influenceReturn On Equity to the stock price.

This study aims to describe and analyze the financial performance of PT Bukit Asam Tbk Indonesia, which is reviewed using the analysis of liquidity, solvency, and profitability ratios. The analysis method used is the descriptive analysis method. The data used in this study is secondary data derived from the main website of PT Bukit Asam Tbk and focuses on the financial statements for the period 2018–2022. The results of the research analysis show that the company performance of PT Bukit Asam Tbk Indonesia in terms of liquidity, solvency, and profitability ratios is in the "very good" category by industry standards. However, there are only two aspects of measurement in the "less good" category of PT Bukit Asam Tbk Indonesia's financial performance in several years, namely in terms of debt-to-assets ratio and net profit margin. It can be seen that this company can increase the value of assets and capital to pay corporate debt and guarantee creditor interest payment.

This study aims to analyze the comparison of financial ratios in the telecommunications sector listed on the Indonesia Stock Exchange for the period 2020-2022. Financial ratios are financial analysis tools used to evaluate company performance by comparing financial data contained in financial statements. Liquidity ratios, profitability ratios, activity ratios, solvency ratios, and market ratios are types of ratios. This research uses a qualitative method with secondary data on financial statements in the telecommunications sector for the 2020-2022 period. The data can be obtained by visiting the official website of the Indonesia Stock Exchange or visiting the company's website. The samples used were only four companies, namely PT Smartfren Telecom Tbk (FREN), PT Indosat Tbk (ISAT), PT XL Axiata Tbk (EXCL), and PT Telekomunikasi Indonesia Tbk (TLKM) using purposive sampling technique. The results of this study indicate that of the four companies, the ratio of PT Telekomunikasi Indonesia Tbk is superior compared to the other three companies because the company can utilize its cash and assets well, fulfill its obligations both short and long term, manage the company well and efficiently, and generate high profits with a reasonable share price.

This study aims to determine the effect of (1) Current Rasio (CR), (2) Total Aset Turn Over (TATO), (3) Debt to Equity Rasio (DER) on profitability in transportation companies which listed on the Indonesia Stock Exchange (BEI) in 2019-2020. The method used to determine the sample is purposive sampling. The sample used in this research are 26 transportation companies which listed in Indonesia Stock Exchange. Data analysis technique used is multiple linear regression analysis. The result of the research shows that liquidity ratio (CR) has negative and not significant influence on profitability (ROE) because the current ratio of good transportation company means that there is decrease the profit because the profit is used to pay its short term debt. Activity ratio (TATO) has positive and significant influence on profitability (ROE) to rapid asset turnover indicates the ability of transportation companies to earn profits. Solvability ratio (DER) has negative and not significant influence on profitability (ROE) because transport companies tend to increase debt although not necessarily increase profit. It can be concluded that profitability can be influenced by liquidity, activity and solvability good for company. Transportation companies should pay more attention to financial performance to know the development of a company.

The growth of the digital world greatly influences the national economy and has a positive impact on the business world in the fields of technology and information. Tthis research intends to analyze financial reports in measuring financial performance in startup companies. The sample used in this research was PT GoTo Gojek Tokopedia Tbk. The data used is quantitative descriptive with secondary data published by the Indonesian Stock Exchange for the 2020-2022 period. This research analysis uses financial ratio formula calculations consisting of liquidity ratios, laverage ratios, activity ratios, and profitability ratios as analytical tools used to measure the financial performance of startup companies. The results of the research show that the company liquidity performance is classified as very good, the activity ratio is classified as good in the total assets turnover ratio, is classified as poor, and the profitability ratio shows a fairly good level of profit generation.

The profitability ratio is used as a benchmark in determining stock returns, because the profitability ratio is a ratio that measures how efficiently a company uses its assets and manages its operations. The higher the profit generated, the higher the stock return that investors will get. Included in this ratio are ROE (Return on Equity) and NPM (Net Profit Margin). The design of this research is a Literature Review or literature review. ROE is often referred to as profitability of own capital. This amount is obtained by dividing net profit after tax by total capital. A high ROE number shows the industry's ability to generate profits for shareholders. On the other hand, a high level of profitability will cause less external funds to be used. Companies with high profitability will have large internal funds. An increase in ROE increases the company's sales value, which has an impact on share prices. These two factors have a positive influence on stock returns, which means companies with high ROE and net profit margin tend to have higher stock returns. Therefore, investors can consider ROE and net profit margin as indicators of company performance that can influence stock returns when choosing investments.

This article discusses the development of sharia banking in Indonesia, with a focus on the financial performance of PT Bank Syariah Indonesia. After experiencing the financial crisis in 1998 and the global crisis in 2008, Islamic banks continued to exist and showed resilience to the impact of the crisis. In 2015, the government plans to merge three state-owned sharia banks to increase efficiency and encourage sharia economic growth. The purpose of this article is to evaluate the financial performance of Bank Syariah Indonesia based on profitability, liquidity and solvency ratios. The research method uses a quantitative descriptive approach with data analysis from Bank Syariah Indonesia's financial reports for the 2021-2022 period. The research results show good financial performance, with profitability, liquidity and solvency ratios entering the good to very good category. This article contributes to understanding the contribution of Islamic banks to the national economy through financial performance evaluation.

The research goal is to analyze the impact of merger which is conducted by Gojek and Tokopedia and their financial performance during 3 years after merger to company’s value. This research use qualitative method description analyzing from various related literature. The  result show that merger have a impact to company’s value. Financial performance in this research use liquidity ratio, solvability ratio, and profitability ratio. Ratio liquidity don’t have impact to company’s value while solvability and profitability have impact to company’s value.

The aim of this research was to determine the financial performance of Bank BRI Manarang Unit, Pinrang Branch. The research method used is quantitative research. By using Profitability Ratios and Liquidity Ratios to measure Financial Performance for three years. The research results show that financial performance in terms of profitability/profit aspects is in good condition, where profits generated from assets and investments in the last three years show good condition. Meanwhile, the ability to fulfill short-term obligations/liquidity shows good ability.

Company performance can be seen from financial ratios and market ratios. High financial ratios and market ratios will attract investor interest, thereby increasing company value. This research has two objectives, namely looking at the influence of financial ratios on company value and analyzing the influence of market ratios on company value in the food and beverage sector. The research sample consisted of 120 annual financial data from 30 food and beverage sector companies listed on IDX consecutively from 2019-2022. The analysis method uses multiple regression tests and classical assumptions with SPSS as an analysis tool. Financial ratios are measured from three ratios, namely the solvency ratio, profitability ratio and liquidity ratio. The market ratio is measured from earnings per share or EPS. The research results show that only financial ratios as measured by profitability ratios can influence company value positively and significantly, while other financial ratios have no effect on company value. The market ratio relationship shows significant and negative influence on company value.

Suriana. 2023. Analysis of Working Capital on Increasing Income at PT Bulungan Tiga Putra Mandiri. STIM-LPI Makassar Management Study Program Thesis (Supervised by Drs. Sabirin Iskandar, M. Si., and Dr. Khairina Rosyadah, S.E., M.M). This research aims to determine whether working capital increases income at PT. Bulungan Tiga Putra Mandiri. The object of this research is PT. Bulungan Tiga Putra Mandiri, a corporation which operates in the trading business of heavy systems and fruit peels. The data used is primary data. The sample in this research is the financial report of PT Bulungan Tiga Putra Mandiri for 3 years.The results of this research show that calculating financial data using activity ratio and profitability ratio analysis shows that the company's working capital at PT. Bulungan Tiga Putra is decreasing from 2020 to 2022, resulting in a decrease in income and even a loss.