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This study aims to examine the Current Ratio, Debt To Equity Ratio, and Total Asset Turnover on profit growth in manufacturing companies in the goods and consumption industry sector listed on the Indonesia stock exchange. The population in this study are manufacturing companies in the goods and consumer goods industry sub-sector listed on the Indonesia stock exchange for the period 2029-2022. The sample in this study is the Financial Statements of Manufacturing Companies in the 2019-2022 goods and consumption industry sub-sector which were taken using purposive sampling method, so that 15 companies were obtained as samples. And using the multiple linear analysis method, classical assumption test, t test (partial test), and the coefficient of determination with the SPSS (Statistical Product and Service Solution) v16 software. Based on the results of the research, it can be concluded that partially the Current Ratio has a positive and significant effect on profit growth, while the Debt to Equity Ratio has a positive and significant effect on profit growth as well as the Total Asset turnover has a positive and significant effect on profit growth in manufacturing companies in the goods and consumer goods industry sub-sector listed on the Indonesian stock exchange for the 2019-2022 period.

Penelitian ini bertujuan untuk menganalisis stabilitas keuangan pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI tahun 2021-2023. Rentang waktu penelitian adalah 3 tahun. Analisis yang digunakan adalah analisis kuantitatif dengan menggunakan rasio-rasio keuangan seperti utang terhadap ekuitas (DER), rasio utang terhadap aset (DAR), rasio lancar (current ratio), margin laba bersih (NPM), rasio perputaran asset (TATO), dan rasio pertumbuhan aset (ACHANGE) yang telah dihitung dan dianalisis dengan menggunakan analisis time series. Hasil analisis dari penelitian ini menunjukkan bahwa perusahaan PT. Charoen Pokphand Indonesia (CPIN) dan PT. Sekar Laut (SKLT) memiliki stabilitas yang paling baik, selain dapat meningkatkan kepercayaan dan hubungan jangka panjang dengan berbagai pemangku kepentingan, perusahaan tersebut juga menandakan bahwa mereka dapat menjaga kinerja keuangan mereka secara konsisten.

Lippo Karawaci Tbk is one of the largest property companies in Indonesia that operates in a dynamic external environment, characterized by macroeconomic pressures, strict regulations, and changes in consumer behavior. This study aims to analyze the company's strategy in facing external and internal challenges, as well as developing strategies based on resource advantages and sustainability principles. The purpose of this study is to determine whether Return On Equity (ROE) and Debt To Equity Ratio (DER) have an effect on profit growth at PT. Lippo Krawaci Tbk during the period 2013-2023, both partially and simultaneously. This type of research is associative research. The instrument used in this study is a list of financial report tables of PT. Lippo Krawaci Tbk. The population used in this study is the financial statements of PT. Lippo Krawaci Tbk for 27 years (1996-2023). The sample is the financial statements for the last 11 years from 2013-2023 consisting of the balance sheet of total debt, total equity and the Profit and Loss report consisting of Net Profit. The sampling technique used is Non Probability Sampling, namely Purposive Sampling. The data analysis techniques used to process data in this study are the Classical Assumption Test, Determination Coefficient Test, Multiple Linear Regression Analysis Test, Hypothesis Test consisting of the F Test (partial) and the T Test (simultaneous).

The type of data used in this research is descriptive quantitative. and the data source of data in this study is primary data, namely data collected and obtained by researchers directly either in the form of reports, documents, and interviews. This study uses financial ratio analysis techniques in the form of profitability ratios and liquidity ratios. The results showed that the financial performance analysis at PT Silvia Maindo SPBU 74.90209 Makassar as measured by the profitability ratio with indicators of GPM, NPM, ROA and ROE has increased every year which shows that the company PT Silvia Maindo SPBU 74.90209 Makassar is able to generate profits for the company. While the financial performance as measured by the liquidity ratio with the Current Ratio, Quick Ratio and Cash Ratio indicators shows that it is quite good even though it has decreased every year, the company PT Sailvia Maindo SPBU 74.90209 Makassar still shows the success of management in covering current debt by using liquid cash.

The aim of the study is to delve into the disclosure of future financial statements and its reflection on the sustainability of the banking sector by extrapolating and reporting the pillars of banking sustainability. It adopting a mechanism at a high level in the country to promote data technology and increase support for its resources in order to provide an appropriate structure for the development of the banking and financial sector by providing appropriate information at the right time and expanding the preparation of future studies and research and linking them to many variables that are considered influences faced by the Iraqi financial market in the contemporary business environment for providing a suitable environment in the capital market by supporting the banking and financial sector by means of modern technology and obliging companies within the sectors. The study's goal was accomplished by using the content analysis method for the annual reports of banking units listed in the Iraqi financial market for the years 2020–2023. This was done after developing an indicator to gauge future financial statements' level of disclosure in compliance with the Iraqi Financial Market Law and the disclosure guidelines issued in accordance with it, as well as the fact that the index is being used in the country for the first time. The study draws several conclusions, the most important of which being that , One of the most notable recommendations reached by the study is to require the banking units listed in the Iraqi financial market to display future financial statements in order to ensure the achievement of sustainability supporting the banking sector within the annual reports. The level of disclosure of future financial statements varied in the financial reports of the banking units listed in the Iraqi financial market, where the average disclosure was high with a positive moral relationship to the market financial value.

This study aims to use financial indicators to determine the effect of regional gross domestic product on the performance of Sharia BPR in Lampung. This survey method uses a quantitative descriptive survey whether the performance of the Lampung BPR SYARIAH will be influenced by Lampung's economic growth between January 2020 to December 2021. The population and sample are all BPR SYARIAH registered with the Financial Services Authority (OJK), and there are 11 BPR SYARIAH in the Lampung study area. So it can be said that the influence of KAP (X1) NPF (X2) ROA (X3) BOPO (X4) FDR (X5) CASH RATIO (X6) triggers the GRDP (Y). %, the remaining 1% is caused by other unavailable factors. The result of the f-test is known as the probability statistic F (0.017600). Because (0.05), it can be said that KAP, PAP, NPF, ROA, BOPO, FDR, and CASHRATIO together have a major influence on GRDP. And the partial significance test shows the value of Prob. KAP Ha1 was rejected because 0.05 < 0.0731, indicates a negative relationship, Prob value. NPF Ha2 is accepted because 0.0191 < 0.05 indicates a positive relationship, Prob value. ROA Ha3 is accepted because 0.0681 < 0.05 indicates a positive relationship, Prob value. BOPO Ha4 is rejected because 0.1055 < 0.05 indicates a negative relationship, Prob value. FDR Ha5 is accepted because 0.0398 < 0.05 indicates a positive relationship, Prob value. CASHRASIO Ha6 is accepted because 0.0235 < 0.05 indicates a positive relationship.

This research is motivated by a decrease in the Liquidity Ratio in cash and cash equivalents due to an increase in investment acquisition and purchase of fixed assets which will cause depreciation expenses in the coming years to be greater which will directly reduce the company's profit. The Solvency Ratio has increased due to an increase in debt which will directly increase interest expenses, so it must be covered from operating profit. The Profitability Ratio has decreased in current year profit because the increasing amount of expenses will reduce net profit. The Activity Ratio has decreased inventory turnover due to decreased sales which has resulted in an increase in the amount of inventory. The purpose of this study is to determine the effect of Liquidity, Solvency, Profitability and Activity on Financial Performance at PT. Adi Sarana Armada Tbk. which is listed on the Indonesia Stock Exchange (IDX). The method used in this study is a quantitative descriptive method, the data in this study uses secondary data. Based on the results of the study, it shows that Liquidity ratio using Current Ratio has a partial positive effect on Financial Performance with Good criteria, this shows the company's ability to pay short-term obligations. Solvency ratio using Debt To Equity Ratio does not have a partial effect on Financial Performance with Poor criteria, this shows the company's inability to meet long-term obligations because risk assessment is ineffective, resulting in a greater risk of loss. Profitability ratio using Return On Asset does not have a partial effect on Financial Performance with Poor criteria, this shows that it is inefficient in using its assets to generate profits and ineffectiveness in accounts receivable turnover so that the small capital invested. Activity ratio using Total Asset Turn Over has a partial positive effect on Financial Performance with Very Good criteria, this shows the company's ability to utilize its assets to generate income.

This research aims to determine the influence of Financial Performance Analysis on Credit Granting Decisions at Bank Mandiri KCP Belawan. This research uses a qualitative descriptive research method. Data collection techniques through observation, interviews and documentation. The results of this research are that the factors that can make a credit application accepted by the bank are (1) the debtor already has an official business license and NPWP, (2) the debtor must have 50% capital before applying for credit and the business is managed directly by the debtor himself. , (3) The debtor must be cooperative and open when asked about his efforts to arrange credit, (4) The debtor has never had a history of arrears in payments. (5) The debtor has never been involved in legal problems, (6) The value of the collateral provided by the debtor must be in accordance with the market price when applying for credit, (7) The established business has been running for approximately 1 year, (8) The business location is convenient accessible to local residents. If a business has no debt (current debt = 0), neither the current ratio nor the quick ratio can be calculated in the usual way and is considered undefined or infinite, then this shows that the business has a very strong liquidity condition because there are no liabilities. short term needs to be met.

This research aims to examine the influence of BUMDes personnel performance on financial KPIs, with non-financial KPIs serving as a mediator. The sample for this research consists of BUMDes in Bengkulu Province, with a total of 60 observations. The data used is primary data collected through questionnaires. The independent variable is BUMDes personnel performance, which is measured using four indicators: work quality, quantity of work, timeliness of work, and work effectiveness. The mediating variable is the non-financial KPI, measured by three indicators: customer satisfaction metrics, the ratio of repeat customers to new customers, and market share. The dependent variable in this research is the financial KPI, which is measured using three indicators: Gross Profit Margin, Net Profit Margin, and Current Assets. The results prove that: (1) BUMDes personnel performance has a positive and significant effect on financial KPIs; (2) BUMDes personnel performance has a positive and significant effect on non-financial KPIs; (3) financial KPIs have a positive and significant effect on financial KPIs; and (4) non-financial KPIs fully mediate the influence of BUMDes personnel performance on financial KPIs. The findings of this research strengthen stewardship theory and the balanced scorecard approach. Therefore, it is hoped that the follow-up to the results of this research will provide important insights for BUMDes managers in Bengkulu Province in designing strategies to improve organizational performance.

The International Accounting Standards Board (IASB), issued International Financial Reporting Standards (IFRS) 16 which treats all leases as finance leases within the lessee company. The lease will be capitalized according to the present value of the lease payments and report the lease asset and liability on the company's balance sheet. With the enactment of IFRS 16, IAS 17 no longer applies. So this research highlights the changes that will occur in financial reports and financial ratios after the enactment of IFRS 16 in the company PT Garuda Indonesia Persero, Tbk which is listed on the Indonesia Stock Exchange (BEI). The method used in this research is the Library Method, namely collecting data and information from books and literature including journals from valid sources to strengthen the theoretical basis and as a basis for reference in writing research and the Document method, namely by collecting data from the object being observed, data is form  the 2017 audited financial report. The results obtained from this research are that there was a change in profit of (146,764,604) due to a decrease in operating expenses of 663,142,477 due to the elimination of operating lease expenses. An increase in the number of non-current assets of 6,284,596,468. An increase in the number of long-term liabilities that are due within one year. amounting to 1,386,075,496 Additional long-term finance lease liabilities amounting to 4,751,756,386 Decreased current ratio by 21% There was an increase in Total Debt to Total Asset ratio by 14% There was an increase in Debt to Equity ratio by 525% There was an increase in Net Profit Margin by 3%

The profitability of a company, as reflected by ratios such as Return on Assets (ROA), measures its ability to generate profit from operational activities. In the consumer non-cyclical sector, while some companies have experienced a decline in profits, financial performance tends to remain stable. This study employs purposive sampling to obtain 106 observations and panel data regression analysis to explore the impact of green accounting, environmental performance, and CSR on profitability, given the varying results from previous studies. The research findings indicate that: 1) Green accounting has a positive effect on corporate social responsibility. 2) Environmental performance does not affect corporate social responsibility. 3) Green accounting does not impact company profitability. 4) Environmental performance does not impact company profitability. 5) Corporate social responsibility affects company profitability. 6) Corporate social responsibility mediates the relationship between green accounting and company profitability. 7) Corporate social responsibility does not mediate the relationship between environmental performance and company profitability.    

The purpose of this study is to know and analyze the influence of intellectual capital and musyarakh financing on the financial performance of Sharia Commercial Banks for the 2017-2022 period. This research is a quantitative research that uses secondary data. The population in this study amounted to 13 Sharia Commercial Banks. Samples are selected using the Purposive Sampling method. In this study produced a sample of 48 observational data (8 BUS in 6 years). The results showed that Intellectual Capital partially affected the financial performance of Sharia Commercial Banks for the 2017-2022 period. Meanwhile, Musyarakah Financing does not significantly affect the financial performance of Sharia Commercial Banks for the 2017-2022 period.

Multinational companies in Indonesia, such as PT Gudang Garam Tbk, with complex financial statements, are interesting subjects for study. The company's capital ownership has increased annually, but this growth has not been accompanied by an increase in profits. The analysis is based on the financial statements of PT Gudang Garam Tbk for the period 2018-2022, using simple regression analysis. In this analysis, the dividend payout ratio, Return On Investment, and Return On Equity are considered as independent variables (x), while financial performance is the dependent variable (y). The study results show an increase in the dividend policy, but a decrease in ROI and ROE. Furthermore, the statistical analysis reveals that the dividend policy has a positive effect on financial performance, while ROI and ROE have a negative impact on financial performance. The findings indicate that the low profit growth is not due to high or low capital, but is instead caused by the return on investment (ROI) and return on capital (ROE) in the form of profit sharing. Hence, it is the return process that leads to declining or low profits.

This study aims to predict the potential bankruptcy of PT Waskita Karya Persero Tbk. Quantitative descriptive research type. The population used is the financial statements of PT Waskita Karya Persero Tbk with a sample of financial position reports and income statements from 2018-2023. Research data collection was carried out using documentation and literature studies. The analysis technique is the Zmijewski model (X-Score) with the three ratios, namely return on assets, debt ratio, current ratio and Altman model (Z-Score) with four ratios, namely the ratio of working capital to total assets, retained earnings to total assets, earning before interest and taxes to taotal assets, book value of equity to book value of debt. The research results of the Zmijewski model (X-Score) show that PT Waskita Karya Persero Tbk in 2018 is predicted to be a healthy company because the X-Score value is below the value of 0, in 2019-2023 it is predicted that the company has the potential fo bankruptcy because the X-Score value is above the value of 0. Meanwhile the Altman (X-Score) model shows that PT Waskita Karya Persero Tbk in 2018 is in gray zone because the Z-Score value is between 1.1 and 2.60, in 2019-2023 it is ini the danger zone because the Z-Score value is below the value of 1.1.    

This study aims to critically analyze how accounting policies implemented in insurance companies contribute to effective risk management and overall financial stability. As the business environment becomes increasingly complex and competitive, insurance firms must adopt robust accounting policies that not only facilitate accurate financial reporting but also enhance their ability to identify, assess, and manage various risks. By employing a mixed-methods approach that integrates both qualitative and quantitative data, this research will explore the intricate relationships between accounting policies, risk management strategies, and their subsequent impact on the financial performance of insurance companies. The study will first provide a theoretical framework that outlines the significance of sound accounting practices in the context of risk management. It will then delve into empirical analysis through case studies of selected insurance companies, assessing how their accounting policies influence risk assessment and mitigation processes. Data will be collected via surveys and interviews with key stakeholders, including financial managers, risk officers, and auditors, to gather insights on the effectiveness of these policies in practice. Furthermore, this research will evaluate the correlation between specific accounting practices and key performance indicators, such as profitability, solvency, and liquidity ratios. By identifying best practices and potential areas for improvement, the study aims to offer practical recommendations that can enhance the alignment between accounting policies and risk management efforts. Ultimately, this research seeks to contribute to the existing literature on accounting and risk management in the insurance sector, providing valuable insights that can inform policy formulation and strategic decision-making within the industry. Through this comprehensive evaluation, the study aspires to foster a deeper understanding of how effective accounting policies can serve as a foundation for robust risk management frameworks, thereby promoting long-term financial stability in insurance companies.

. Regulation of Law no. 4 of 2023 concerning Development and Strengthening of the Financial Sector is used as a regulatory for banks in general in carrying out write-offs and write-offs, especially for MSE debtors. Seeing that post-Covid-19 conditions have made the business of MSE debtors even worse, banks have attempted to restructure credit affected by Covid-19 to reduce the bank's NPL ratio as a reference for the bank's health. However, when the reconstruction is not successful, the bank can carry out a conditional write-off and absolute write-off program as a solution to bad credit. In carrying out write-offs, the Bank writes off the total value of productive assets that cannot be collected from the balance sheet and recorded in the administrative account/off balance sheet. The act of write-off does not eliminate the bank's right to collect from its debtors, but the bank will continue to try to collect from its debtors until the credit the bank has provided can be paid in full. The aim of this research is to complete the settlement of bad debts through conditional write-offs and absolute write-off for the PPSK Law. This type of research uses normative juridical research. The types of data used in this research are primary legal materials, secondary legal materials and tertiary legal materials. Data collection techniques using literature studies and field studies. The results of this research are that there are no provisions that regulate in detail the procedures for writing off and writing off bad debts for banks. This is addressed through each bank's internal policy which regulates procedures for write-offs and write-offs for MSE debtors.

Measuring financial performance is important because a healthy bank will influence public trust and the achievement of an effective and efficient economic system. This research aims to determine the financial performance of PT. Bank Mandiri (Persero) Tbk in 2018-2022. The variables of this research are financial performance, return on assets, return on equity, net profit margin and operating expenses, operating income. The population and sample of this research are financial reports in the form of balance sheets and profit and loss from PT. Bank Mandiri (Persero) Tbk 2018-2022. Data collection was carried out using documentation techniques. The results of this research indicate that the financial performance of PT. Bank Mandiri (Persero) Tbk in 2018-2022 based on Bank Indonesia standards is classified as healthy. This is influenced by an increase in interest income, which causes growth in net profit.

Smartfren Telecom Tbk. is one of the telecommunications companies in Indonesia. The company has experienced losses in the last seven periods, from 2017 to 2023. It is feared that this condition will result in a high risk of a company experiencing financial distress or even bankruptcy. This research aims to find out, describe and explain the results of applying the analysis of the financial distress prediction model, namely the Altman Z”-Score model which is used to assess and predict potential bankruptcy with research objects at PT. Smartfren Telecom Tbk for the 2017-2023 period. The method used in this research is a descriptive method using a qualitative approach, and the operational variables used are independent variables, namely a bankruptcy prediction model with the dependent variable being financial ratios. The data used is secondary data in the form of PT's annual financial report. Smartfren Telecom Tbk for the 2017-2023 period. Results of financial distress analysis using the Altman Z”-Score model at PT. Smartfren Telecom Tbk for the 2017-2023 period, shows that the company is in a state of distress because the average Z"-Score value is -2.9 or Z < 1.1. This research shows that analysis of bankruptcy or financial distress using the Altman Z"-Score model at PT. Smartfren Telecom Tbk for the 2017-2023 period concluded that the company was in a state of distress.

Competition in the banking industry is increasingly rapid at this time requiring each bank to have a stable healthy financial condition to avoid difficult financial conditions (financial distress). The purpose of this study was to determine how the influence of the Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and Return on Equity (ROE) on the possibility of financial distress in Sharia Rural Banks registered with the Financial Services Authority in 2020-2023. The type of research used is descriptive quantitative research with the data source used is secondary data obtained from the financial statements of each Sharia Rural Bank. The results of this study found that the variables CAR, FDR, and ROE partially and simultaneously had a positive and significant effect on financial distress. The three independent variables together have an influence of 84.8% on the dependent variable, while the remaining 15.2% is influenced by other variables outside this study.

This research aims to analyze the influence of cash management and inventory management on the financial performance of Ling Food Stores in Makassar City during the 2020-2022 period. The main focus of this research is to evaluate how cash and inventory management contributes to a company's liquidity, profitability and operational efficiency, which are measured through various financial ratios such as Current Ratio, Gross Profit Margin (GPM), Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Investment (ROI), and Return on Equity (ROE). The research results show that the Current Ratio in 2020 cannot be calculated due to the absence of short-term liabilities, while in 2021 and 2022 each was recorded at 0.095% and 0.216%, reflecting low liquidity. On the other hand, the decrease in Average Inventory from IDR 754,200 in 2021 to IDR 715,000 in 2022, followed by a significant increase in net profit, shows efficiency in inventory management. The increase in GPM, OPM, NPM, ROI, and ROE ratios from 2020 to 2022 reflects significant improvements in financial performance, indicating that more effective cash and inventory management can improve a company's financial health.