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 A brand is one of the most valuable intellectual assets in the business sector, serving not only as a product identity but also as a reflection of reputation and quality. However, the increasing phenomenon of brand infringement indicates the urgent need for stronger and more effective legal protection. Brand infringement brings various negative consequences, including loss of consumer trust, unfair competition, and significant financial losses for brand owners. This study aims to analyze brand infringement from a criminological perspective, identify causal factors, and evaluate the role of law in addressing such violations. The research employs normative legal methods through analysis of statutory regulations, legal and criminological theories, and a literature-based approach using secondary data obtained from books, journals, and legal documents. The findings reveal that criminology provides relevant insights through theories such as Rational Choice Theory, which explains that perpetrators calculate the risks and benefits before committing the violation, and Anomie Strain Theory, which highlights how the inability to achieve economic or social goals legally can drive individuals or groups to commit brand infringement. The classification of violations includes imitation, counterfeiting, misuse, and unlawful exploitation of brand rights. Several causal factors were identified, including weak legal supervision, limited enforcement, and the high consumer demand for cheaper counterfeit products. Furthermore, the study underlines the essential role of the criminal justice system in addressing brand infringement through the enforcement of criminal, civil, and administrative sanctions as regulated under Law Number 20 of 2016 on Trademarks and Geographical Indications. In conclusion, brand infringement is not merely a legal issue but also a criminological problem that requires comprehensive handling through effective law enforcement, stronger supervision, and increased public awareness to protect intellectual property and ensure fair business practices.

This study aims to examine the effect of financial performance on tax avoidance in start-up and established technology sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. Financial performance in this study is proxied by Return on Assets (ROA) and Debt to Equity Ratio (DER), while tax avoidance is proxied by Effective Tax Rate (ETR). This study uses a quantitative method with a comparative approach. The sampling technique used is purposive sampling. Data analysis was carried out using the Mann-Whitney U test and multiple linear regression using the SPSS application. The results of the study indicate that the financial performance of established companies is better than start-up companies, but there is no difference in tax avoidance in established and start-up companies. The results of this study prove that financial performance does not have a significant effect on tax avoidance. This study is expected to contribute to investors, academics, and policy makers in understanding the relationship between financial performance and tax avoidance in start-up and established companies.

Financial ratio analysis is essential for cooperatives to assess their financial performance over each period. This research aims to determine the values of liquidity ratios, solvency ratios, and profitability ratios at KSP Kopdit Suru Pudi Koting from 2020 to 2023. This study employs a quantitative approach. The type of data used is secondary data. The data analysis method employed is the use of financial ratios. The research findings indicate that: (1) The liquidity ratio measured by the Current Ratio at KSP Kopdit Suru Pudi from 2020 to 2023 fluctuated, tending to decline, and was in the 'Healthy' category (2020/2021) and the 'Unhealthy' category (2022/2023). (2) The value of the Solvency Ratio calculated using the Debt to Asset Ratio (DAR) and the Debt to Equity Ratio (DER) at KSP Suru Pudi for the period 2020-2023 fluctuates and tends to increase, falling within the 'Healthy' criteria. (3) The profitability ratios calculated using Return on Assets (ROA) and Return on Equity (ROE) at KSP Suru Pudi for the period 2020-2023 tend to decrease, falling within the 'Unhealthy' criteria.

This study aims to evaluate the financial performance of four cement companies listed on the Indonesia Stock Exchange (IDX) during the 2013 period. To achieve this, a descriptive quantitative approach was employed, utilizing purposive sampling. Data for the study was gathered from annual financial reports, which were publicly accessible through the official websites of the IDX and the individual companies. The analysis was carried out using the Du Pont System, a method that decomposes return on equity (ROE) into its components to assess the financial performance of the companies. The results of the analysis reveal that PT Inisial A exhibited the strongest financial performance among the four companies, demonstrating superior efficiency, profitability, and leverage. Following PT Inisial A, PT Inisial X performed moderately well, showing stable financial health but with some room for improvement in certain areas. On the other hand, PT Inisial Y and PT Inisial Z displayed the weakest performance, with PT Inisial Z facing significant challenges in maintaining profitability and managing its assets efficiently. This study’s findings provide valuable insights for investors, as it highlights the financial strengths and weaknesses of the companies involved, assisting them in making more informed investment decisions. Additionally, the results can serve as a reference for other companies within the cement industry, allowing them to identify areas for improvement and potential strategies for enhancing their financial performance. Furthermore, the research may contribute to future academic studies on corporate financial performance, particularly in the context of the cement industry in Indonesia. Overall, this research is expected to benefit both practitioners and academics by providing a comprehensive analysis of the financial status of the companies in question.

Mathematical logic is a branch of science that studies the principles of logical reasoning and how to judge the truth of a statement. This article discusses the role of mathematical logic in everyday life, especially in education, technology, and finance. Mathematical logic has been proven to help improve critical, analytical, and systematic thinking skills, making it easier for individuals to solve various problems more effectively and efficiently. In the world of education, mathematical logic supports the development of rational, argumentative, and problem-solving skills, and is an important foundation in the science and mathematics curriculum. Teachers can leverage this logic to encourage students in building consistent reasoning and logical argumentation. In the field of technology, mathematical logic is the foundation in the development of modern computing systems, such as algorithms, programming, artificial intelligence, and data structures. Without mathematical logic, digital systems such as search engines, software, and applications cannot function optimally. In finance, mathematical logic plays a role in budget strategy, investment decision-making, statistical analysis, and rational risk management. With a good understanding of logic, individuals and institutions can make more wise and measurable financial decisions. Although his contribution is large, there are still many people who do not understand the basic concepts of mathematical logic. This can be overcome through more inclusive education, contextual approaches, and interactive learning based on real problems, both in schools and non-formal environments. This study emphasizes the importance of mathematical logic as a foundation in supporting a more rational, efficient, and structured life in today's modern era. Increasing mathematical logic literacy can be a national strategy to create a society that thinks critically, is competitive, and ready to face global challenges.

The objective to be achieved from this research is to find out how financial performance is assessed using financial reports carried out by the CU Damai Sejahtera Savings and Loans Cooperative. The aim to be achieved from this research is to find out how financial performance is assessed using financial reports carried out. This research uses quantitative research methods. Quantitative research methods are methods that use number calculations which will later be used to make decisions in solving a problem. Here, researchers use quantitative research methods because this research explores the phenomenon of Financial Report Analysis as a Basis for Financial Performance Assessment (Case Study: CU Damai Sejahtera Savings and Loans Cooperative). In taking this research, researchers used the Saturated Sampling Technique. Saturated sampling technique is a sampling technique that uses all members of the population as samples. Therefore, this research uses the entire population as a sample, namely the financial reports of the CU Damai Sejahtera Savings and Loans Cooperative for 3 years, namely 2020-2022. Based on research results in 2020, the financial performance of the CU Damai Sejahtera Savings and Loans Cooperative based on the Return On Assets (ROA) ratio in 2020-2022 is quite healthy. Based on the Net Profit Margin (NPM) ratio, the financial performance of the CU Damai Sejahtera Savings and Loans Cooperative in 2020-2021 shows healthy criteria and in 2022 shows very healthy criteria. Based on the Return On Equity (ROE) ratio, the financial performance of the CU Damai Sejahtera Savings and Loans Cooperative in 2020-2022 shows fairly healthy criteria.

This study aims to analyze the financial performance of five food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period using financial ratios. The analyzed ratios include liquidity (Current Ratio), profitability (ROA, ROE, NPM), solvency (DAR, DER), and activity (TATO, FATO). The data were obtained from officially published annual financial reports. The results of the analysis show that PT Delta Djakarta Tbk demonstrated the most balanced performance, with strong liquidity, profitability, and solvency. In contrast, PT Sariguna Primatirta Tbk, despite showing high efficiency in fixed asset utilization, exhibited high leverage and low profitability. The findings of this study can serve as a basis for strategic decision-making for both investors and company management.

This research examines the governance of the National Amil Zakat Agency of Barito Kuala Regency as an effort to optimize transparent, professional, and sharia-compliant zakat management. Although South Kalimantan has the highest zakat potential in Kalimantan Island, its zakat realization is still far from the target, reflecting the challenges of public trust and the effectiveness of the institution's governance. This study aims to evaluate the governance of Barito Kuala National Amil Zakat Agency using three main indicators: Zakat Core Principles Index, Sharia Compliance Index of Zakat Management Organization, and Financial Ratio Analysis. Using a qualitative-descriptive approach, data was collected through observation and internal document analysis. The result shows that the implementation of Zakat Core Principle scores 0.44 (good enough category), while sharia compliance scores 0.72 (good category), and financial ratio shows high efficiency and effectiveness in collecting and distributing zakat. Important findings reveal that the suboptimal documentation of Operational Procedur Standard, absence of internal audit, and high operational burden become obstacles to ideal governance. Although the management of zakat in Barito Kuala National Amil Zakat Agency has been running according to regulations and sharia principles, improvement of institutional structure, documentation, efficiency of human resources, and transparency of financial statements are needed. This research provides a practical contribution as an internal evaluation of the institution and a scientific contribution in the development of accountable and sustainable zakat management in Indonesia.

Good corporate governance, or GCG, is essential to achieve the primary goal of all financial institutions, including Islamic banks, which is to improve financial performance. How the financial performance of banks is affected when Good Corporate Governance (GCG) is implemented in Islam is the main concern of this study. Islamic banks must balance adherence to moral standards with financial efficiency to uphold Shariah principles in practice. Therefore, it is imperative to understand the extent to which GCG involvement can significantly enhance the financial success of Islamic banks. This study uses quantitative methodology that includes multiple regression analysis and descriptive techniques. Secondary data can be found in the annual reports of Islamic banks for a certain period of time registered with the Financial Services Authority (OJK). Several GCG indicators have been analyzed, including the sharia supervisory board, audit committee, board of commissioners structure, and information transparency. When evaluating financial performance measures, Return on Equity (ROE) and Return on Assets (ROA) ratios are used. An investigation is conducted to confirm the causal relationship between these parameters.

Penelitian ini bertujuan untuk mengetahui dan menganalisis penilaian rasio profitabilitas pada kinerja keuangan PT Unilever Indonesia Tbk selama periode 2021 hingga 2023. Metode penelitian yang digunakan adalah kuantitatif deskriptif dengan menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia yaitu laporan keuangan tahunan PT Unilever Indonesia Tbk. Analisis dilakukan dengan menggunakan rasio profitabilitas seperti Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), dan dan Earning per Share of Common Stock (EPS). Hasil penelitian menunjukkan bahwa GPM perusahaan konsisten di atas standar industri dan mencerminkan efisiensi produksi yang baik. Namun, NPM dan ROA menunjukkan tren penurunan dan berada di bawah standar industri, menunjukkan adanya tekanan pada laba bersih dan efisiensi penggunaa aset. ROE mengalami peningkatan signifikan yang berada di atas standar industri, menandakan efektivitas pengelolaan modal sendiri. Sementara itu, EPS mengalami penurunan sejalan dengan penurunan laba bersih. Secara keseluruhan, PT Unilever Indonesia Tbk menunjukkan kekuatan dalam efisiensi produksi dan pengelolaan ekuitas, namun menghadapi tantangan dalam mempertahankan laba bersih dan efektivitas aset. Penelitian ini merekomendasikan efisiensi biaya operasional, optimalisasi penggunaan aset, serta strategi penguatan ekuitas untuk memperbaiki kinerja keuangan di masa depan. This study aims to determine and analyze the assessment of profitability ratios on the financial performance of PT Unilever Indonesia Tbk during the period 2021 to 2023. The research method used is quantitative descriptive using secondary data obtained from the Indonesia Stock Exchange, namely the annual financial report of PT Unilever Indonesia Tbk. The analysis was carried out using profitability ratios such as Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), and Earning per Share of Common Stock (EPS). The results of the study show that the company's GPM is consistently above the industry standard and reflects good production efficiency. However, NPM and ROA show a downward trend and are below the industry standard, indicating pressure on net profit and asset use efficiency. ROE has increased significantly above the industry standard, indicating the effectiveness of equity management. Meanwhile, EPS has decreased in line with the decline in net profit. Overall, PT Unilever Indonesia Tbk shows strength in production efficiency and equity management, but faces challenges in maintaining net profit and asset effectiveness. This study recommends operational cost efficiency, optimization of asset utilization, and equity strengthening strategies to improve financial performance in the future.

This study systematically analyses the predictive ability financial ratios have in relation to the emergence of financial distress among non-cyclical companies on the Indonesia Stock Exchange during the period 2020-2023. Secondary data was collected from a sample of 151 secondary data companies listed on the Indonesia Stock Exchange, spanning the years from 2020 to 2023. In order to ascertain the relationship between the independent variables (X1, X2, X3) and the dependent variable, Multiple Linear Regression models are utilised by employing the Eviews calculation application. As a model, the Springate model is employed, which is used to measure financial distress. The financial ratios selected for analysis encompass the liquidity ratio, the leverage ratio, and the profitability ratio. The findings of this study suggest that the profitability ratio exerts a substantial positive effect, or a moderate effect, on the phenomenon of financial distress. In contrast, the liquidity ratio and leverage ratio demonstrate an absence of statistically significant influence on the phenomenon of financial distress. Extensive analysis of the results indicates that financial distress, as measured by Springate, does not exert a substantial influence on the findings obtained from this study. The incorporation of diverse samples and models in subsequent studies is likely to introduce variations into the research outcomes.

This study aims to analyze violations of accounting professional ethics at PT Indofarma Tbk, a state-owned pharmaceutical company in Indonesia. The case gained public attention following an investigative audit report by the Audit Board of the Republic of Indonesia (BPK), which revealed financial statement manipulation causing state losses amounting to IDR 371.83 billion. This research employs a qualitative approach using a case study method. Data were obtained through the analysis of financial statements, BPK audit findings, as well as relevant literature and publications. The findings indicate violations of several fundamental ethical principles, including integrity, objectivity, professional competence, confidentiality, and professional behavior. The main contributing factors, based on the fraud triangle theory, are financial pressure, opportunity arising from weak internal controls, and rationalization by management. This case emphasizes the importance of implementing professional accounting ethics and strong oversight in the preparation of financial statements to maintain public trust and corporate integrity. The study implies the urgent need to strengthen internal control systems and enforce ethical standards as preventive measures against fraud.

This research aims to analyze the effect of free cash flow on financial distress through return on assets and debt to assets ratio in the pharmaceutical subsector listed on the Indonesia Stock Exchange (BEI) during the period of 2020-2023. The analytical methods employed include descriptive analysis, correlation analysis, classical assumption testing, multiple linear regression analysis, and path analysis. The tool used for analysis is SPSS Version 25. The population consists of 13 companies, and through purposive sampling, a sample of 10 companies was obtained, resulting in a total of 40 firm observations over the 4-year period. The findings indicate that free cash flow has a negative effect on financial distress. Additionally, free cash flow positively influences both return on assets and debt to assets ratio. Return on assets has been proven to mediate the effect of free cash flow on financial distress, while debt to assets ratio does not demonstrate significant mediating capability. The originality of this research builds upon previous studies by introducing return on assets as a moderating variable and also incorporates debt to assets ratio as a moderating variable in the analysis.

This article aims to analyze the differences in stock performance before and after mergers and acquisitions in companies listed on the Indonesia Stock Exchange (IDX). The problem focuses on the impact of mergers and acquisitions on stock performance indicators, such as Stock Returns, Price Earnings Ratio (PER), Price to Book Value (PBV), and Earnings Per Share (EPS). In order to approach this problem, theoretical references from financial management and market efficiency theory are used. Data were collected through financial statements of companies undergoing mergers and acquisitions in the 2018-2020 period and analyzed quantitatively using normality tests and significant difference tests with paired sample t-tests. This study concludes that mergers and acquisitions have a significant effect on increasing several stock performance indicators, especially Stock Returns and PBV, although the impact on PER and EPS varies depending on the industry sector and market conditions. The results of this study are expected to provide insight for investors and business actors in assessing the effectiveness of mergers and acquisitions as a company growth strategy.

This study aims to examine the effect of liquidity, profitability, and solvability ratios on investment decisions while also investigating the moderating role of firm size in this relationship. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange for 2019-2023, which are marked by significant economic disruptions, including the COVID-19 pandemic. A quantitative approach was employed, using panel data regression to test the proposed hypotheses. Financial ratios were measured using the current ratio, return on assets, and debt-to-equity ratio, while investment decisions were assessed using the price-earnings ratio. The natural logarithm of total assets measured firm size. The results reveal that liquidity and solvability significantly influence investment decisions, while profitability does not. Firm size was found to moderate the relationship between liquidity and solvability with investment decisions, but not the relationship involving profitability. These findings have practical implications for investors and corporate managers in formulating investment strategies and managing financial performance, highlighting the importance of considering firm size when evaluating the effectiveness of economic indicators. This research also contributes to the empirical literature on investment decision-making in the manufacturing sector.

The purpose of this study is to determine how the financial performance (Y) of transportation and logistics companies listed on the Indonesia Stock Exchange during the 2020-2023 period correlates with liquidity (X1) and solvency (X2) ratios. This research utilizes multiple linear analysis methods with secondary data and SPSS tools. The population consists of 37 companies, with 10 companies as research samples. The analysis results show that the liquidity ratio (X1) does not significantly affect the financial performance (Y) of transportation and logistics companies listed on the Indonesia Stock Exchange; the t-test probability value for this ratio is 0.078, greater than 0.05. In the same way, the t-test for the solvency ratio found a probability value of 0.259, which is also greater than 0.05, indicating that the solvency ratio also does not affect financial performance (Y). On the other hand, the f test value is 0.141, which is also greater than 0.05. Overall, the financial performance (Y) of transportation and logistics companies listed on the Indonesia Stock Exchange is not significantly affected by the liquidity ratio (X1) and solvency ratio (X2) variables. From these results, it can be concluded that only ten percent of financial performance is influenced by solvency and liquidity ratios. Other factors not considered in this study affect the other ninety percent.  

Manufacturing companies in the textile and garment sector play an important role in the national economy, contributing to global development every year, creating jobs and encouraging domestic and foreign investment. However, the influence of globalization triggered by the influence of internal and external parties can cause many companies to experience financial difficulties. So researchers are interested in conducting research using secondary data in the form of annual financial reports. This study aims to evaluate financial ratios related to the company's financial distress conditions and identify factors causing financial difficulties in companies in the textile and garment sector listed on the Indonesia Stock Exchange in 2022-2023. This study uses the Springate (S-Score) method and logistic regression analysis with the results of the analysis showing that liquidity has a significant negative effect on financial distress, leverage has a positive insignificant effect on financial distress, and profitability has a significant negative effect on financial distress, and activity has a positive insignificant effect on financial distress.

This research aims to identify the extent to which economic units apply accounting rules as well as identify similarities or differences between what was applied by them and the requirements of the accounting base and indicate the impact of these differences on the financial statements and then on the financial ratios used in the analysis of these statements to help enhance well as help improve tax transparency. Research applied in Iraqi Tax Authority on 2021, 2022, and 2023, where the Authority's financial statements were analyzed to identify the basic points can be enhanced and tax transparency can be improved. The research reached several conclusions, the most important of which is that the most important of which is to follow the accounting rules for each item comprised in the financial declarations that help companies reduce the disparity that can exist in the treatment of a particular item of the financial statements, and thus increase the confidence of users of the lists with the information they contain and this was evident in the research sample when applying the accounting rules.

This study aims to measure the financial performance of the Regional Financial and Asset Management Agency (BPKAD) of Lamongan Regency in 2019–2023 based on the Value for Money concept which includes the principles of economy, efficiency, and effectiveness. The method used is descriptive qualitative with a case study approach, collecting primary data through interviews and observations and secondary data from the Budget Realization Report (LRA) and other supporting documents. The results of the ratio analysis show that the management of regional spending during this period is classified as economical with an average ratio of 93.61%, and balanced efficient with an average efficiency ratio of 100.70%. However, the effectiveness of regional revenue is still fluctuating and mostly ineffective, mainly due to the low realization of revenue from taxes, levies, and grants. The implications of this study emphasize the need to increase the utilization of regional potential and revenue management so that financial targets can be achieved optimally, so that public services and regional development can run more effectively and sustainably.

This study aims to analyze the influence of financial performance on firm value in the manufacturing sector listed on the Indonesia Stock Exchange. Financial performance in this study is measured through four main indicators: Return on Equity (ROE), Return on Assets (ROA), Net Interest Margin (NIM), and Debt to Equity Ratio (DER). Meanwhile, firm value is determined using market-based financial ratios. The research method used is a quantitative approach with multiple linear regression analysis. The research data were obtained from publicly available financial reports of manufacturing companies with a total of 84 observations during the study period. This research model was designed to test the extent of influence of each financial performance indicator on variations in firm value. The analysis results show that ROE, ROA, NIM, and DER simultaneously have a significant effect on firm value. Partially, ROE and NIM are proven to have a significant positive impact, meaning that the higher the two ratios, the higher the firm value. Conversely, ROA and DER show a significant negative effect, indicating that an increase in these two variables actually decreases the firm value. These findings indicate different dynamics between financial indicators in influencing market perception. The coefficient of determination (R²) of 30.6% confirms that the variation in firm value can be explained by the four independent variables in the model, while the remainder is influenced by other external factors not included in the study. Therefore, the results of this study provide important insights for management and investors regarding the role of financial indicators in shaping firm value. Management can use these findings to evaluate financial strategies, while investors can use this information to strengthen the basis for investment decisions.