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Financial ratio analysis is one way to assess the company's financial performance. This study aims to determine the financial performance of PT. MaraTanto Siregar. The study uses financial management theory based on measuring instruments Debt to Assets Ratio, Debt to Equity ratio, Return On Investment and Return On Equity. The approach used in this research is a descriptive research approach. The samples in this study are the balance sheet and income statement of PT. Mara Tanto Siregar for 3 years for the 2018-2020 period. The data analysis technique used in this research is descriptive data analysis technique, namely collecting data, classifying it in such a way as to obtain a clear picture of the facts that exist as a reality in the object under study. The results showed that the company's financial performance as measured by the solvency ratio (Debt to Assets Ratio) and (Debt to Equity Ratio) was good, because there was an increase in the amount of debt and was followed by an increase in total assets each year and the company was able to emphasize funding using its own capital. The results of the profitability ratio analysis show that the company's ability to generate profits in terms of Return On Investment is good, the average ROI level is 31%, due to the relatively high profit on asset turnover. Meanwhile, in terms of Return On Equity, the company is also good because the company has not been able to maximize its capital to generate optimal net profit, the average during the study period was 42%.

Analysis of Financial Statements Based on the Common Size Method at PT. Indonesian Food Center, Tbk. This study aims to determine and analyze the composition of assets, debts and capital based on the general size of the financial statements of PT. Sentra Food Indonesia, Tbk in 2018-2020. This type of research is descriptive quantitative research. The data collection procedure used in this study is through documentation in the form of financial reports obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The results of the study show that in terms of the common size from the balance sheet, PT Sentra Food Indonesia, Tbk. who allocated funds for assets in 2018-2019 mostly from their own capital thereby revealing a stronger financial condition of the company, while in 2019-2020 most of the funds for assets came from debt. Common size in terms of profit and loss statement, PT Sentra Food Indonesia, Tbk. In 2018-2019 there was an increase in net profit so that it can be seen that the company managed to increase sales better, while in 2019-2020 net profit decreased due to decreased sales.

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.

At this time, international trade has become an important part of business development. This is demonstrated by the development of multinational companies. International trade is the exchange of products between countries. This entails buying and selling of products between other countries, as well as transactions between people from different countries. This research data collection approach is a secondary data collection technique. Data collection in research research was carried out by means of a literature study. Data analysis in this study used descriptive analysis, namely by describing the data qualitatively in the form of sentences and statements to make it easier to read and understand the data. Based on the results of the research, it was found that the main factors influencing international trade in the State of Indonesia with the current conditions are the potential of the State of Indonesia in producing or the resources it owns as well as requests from other countries. exports, foreign tourists and e-commerce which can increase the amount of national income of the State of Indonesia. In addition, the negative impact of globalization on international trade in Indonesia is an increase in the number of imports, economic inequality and acceptance of foreign culture which can reduce the amount of national income of the Indonesian state and kill local industries in Indonesia.

This research was conducted to collect information about financial statements from 2021-2022, namely the balance sheet and income statement at PT Duta Pertiwi Nusantara. This study uses a theoretical basis from financial management theory regarding profitability ratio analysis of financial statements, the analytical tools used in this study are Gross Profit Margin, Net Profit Margin, Return on Investment and return on Equity. Based on the results of the analysis, it shows that the Gross Profit Margin of PT Duta Pertiwi Nusantara has decreased from 2021-2022, seen from the Net Profit and Return on Equity Margin during 2021-2022 the results show the same percentage, which has decreased in 2022. Then the Return On Investment achieved during 2021 to 2022 experienced a slight increase in 2022. The results of this study indicate that the profitability ratios in the financial statements of PT Duta Pertiwi Nusantara have not been stable and Based on the problem formulation of this study, namely "How much is the analysis of profitability ratios in the financial statements of PT Duta Pertiwi Nusantara. "How much is the analysis of profitability ratios in the financial statements of PT. Duta Pertiwi Nusantara", it is concluded that the Profitability Ratio has a very large influence on the financial statements of PT. Duta Pertiwi Nusantara because we can understand the company's financial condition.

To find out the company's financial condition in one period, it is reviewed through the financial statements issued by the company. The information for interested parties such as creditors, investors, government and users of financial statements is the responsibility of company management. Components in the presentation of its financial statements that already exist in PSAK No. 1 with issuance from the Indonesian Accounting Association, these components include the company's statement of financial position, the income statement, the report on changes in the company's equity, the report on its cash flows and the notes to the financial statements. 1 As for one of the methods in compiling a financial report issued by companies, namely the preparation of financial reports using the principle of accounting conservatism. Accounting conservatism includes actions taken to present the company's financial statements using the precautionary principle in which the company slows down recognizing profits and assets and accelerates recognizing losses and debts. The consequence of using this principle can result in lower profit and income values while costs tend to be relatively high. 2 The benefits of using conservatism can minimize risks to managers who have excessive optimism. However, excessive use of the principle of conservatism can cause differences in profits and losses by not reflecting the actual state of the company3 Judging from the above phenomenon, profitability can be a consideration in the application of accounting conservatism in companies listed on the Jakarta Islamic Index The purpose of this research is to find out how profitability affects the application of accounting conservatism in companies listed on the Jakarta Islamic Index. The number of samples in the research in this study amounted to 42 samples using a quantitative approach. The technique used in taking the sample uses non-probability sampling techniques, namely techniques in taking samples from the population where members of the population do not have the same opportunity to be used as samples. In this non-probability sampling technique, the researcher uses a purposive sampling technique, namely the sampling technique is based on certain criteria or requirements set by the researcher. The data obtained is processed using Eviews and the research data is panel data. The results of this study indicate that the value of tcount = 2.741973 > table = 1.68957 with probability = 0.0096 <α = 0.05. Based on this comparison it can be stated that Profitability has a significant positive influence on the application of accounting conservatism so that if the Profitability variable increases, the accounting conservatism variable will also increase  

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.

In rural areas, there are fewer and fewer native chicken (non-breed or free-range) businesses run by household units. In other words, even though other households no longer raise free-range chickens, there are still households that do. When they have free-range chickens, they have the potential to earn more money than many other households. Furthermore, according to febroni (kompas.com), the native chicken livestock business has become one of the most promising in recent years. Year after year, the demand for chicken meat grows because there are more and more restaurants and street stalls selling native chicken menus. This statement is backed up by https://bukukas.co.id, which claims that "native chickens have their own market segment that is growing.". This phenomenon is worth researching in order to gain scientific knowledge about various aspects, especially the economic aspects of their income and social analysis in social life. According to the findings of this study, internal strategic factors affecting the livestock business of native chickens (non-breed) include population, health, feed availability, and capital. Furthermore, it has a positive impact on family income that the business of raising native (non-breed) chickens has, namely as a source of income for the surrounding population and as a producer of animal protein for the community, as well as additional income for the family

Kangvifo FnB is a business engaged in the service sector, Kangvifo was founded in February 2021 which was founded by several people to meet the community's needs for food and beverage product photo service providers, in Palu City there are many MSMEs so that this is a big business opportunity for Kangvifo FnB. In entrepreneurship, of course, it is necessary to apply the science of financial governance in order to develop a business so that it can develop. The purpose of this research is to find out the application of the science of financial governance in the Kangvifo FnB business. The research method uses qualitative data, the data source is primary data. Data collection techniques through interviews and documentation of financial reports from September to December. The results of this study indicate the application of the science of financial governance to the Kangvifo FnB business, which previously did not carry out financial management properly and after being assisted has carried out such planning as making a price list for the types of product photos to be photographed, sales targets, and has recorded reports. working capital, statement of cash flows, and statement of income

Presentation of financial statements is an accounting standard that will explain the components of a financial report, fair presentation, as well as the fundamental accounting concepts, disclosure policies, as well as the structure and content of financial reports. The characteristics in the presentation of financial statements are fair presentation and compliance with PSAK, maintaining business, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, and presentation consistency. There are several components of the financial statements presented, namely the statement of financial position, income statement, cash flow statement, statement of changes in equity, and notes to the financial statements. Corporate governance is a company's internal control system whose main objective is to manage significant risks to fulfil its business objectives through safeguarding company assets and increasing shareholder investment value in the long term. A company must also apply the principles of corporate governance, there are five principles that must be applied, namely the principle of transparency, the principle of accountability, the principle of responsibility, the principle of independence, and the principle of fairness.