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Cooperatives in carrying out their activities to achieve the set goals must carry out control. The control that is implemented must be able to provide benefits, in this case it is able to increase the effectiveness and efficiency of cooperative operations. This study aims to analyze the control of receivables in the Women's Cooperative in Sidomulyo Village, Purwoasri District, Kediri Regency, during the period 2019 to 2023. This study uses a descriptive quantitative approach. The data analyzed includes the cooperative's financial statements, which are collected through interviews, observations, and documentation. The analysis technique used is to calculate the Receivable Turnover (RTO) ratio, and the Average Collection Period (ACP). The results of this study show that the control of receivables in the Women's Cooperative can be said to be effective. In the Receivable Turnover (RTO) ratio from 2019 to 2023, the receivables turnover rate can be said to be effective. In the Average Collection Period (ACP) from 2019 to 2023, it can be said to be effective.

The Financial Services Authority (OJK) stated that the improving conditions of the Covid-19 Pandemic had an impact on Indonesia's economic growth with growth in Q4-2021 of 5.02% (yoy). In maintaining the momentum of economic recovery during the Covid-19 pandemic, the sharia financial services industry also experienced positive growth with Indonesian sharia financial assets able to grow by 13.82% (yoy) to IDR 2,050.44 trillion in 2021, and the previous year 2020 amounted to IDR 1,801.40 trillion, while in 2019 it amounted to IDR 1,291.48 trillion and in 2018 it amounted to IDR 1,265.97 trillion. This shows that sharia finance is able to survive well during the Covid-19 era. This research aims to determine the effect of Debt to Assets Ratio (DAR) and Debt to Equity Ratio (DER) on Return On Equity (ROE) in companies listed on the Jakarta Islamic Index (JII) for the 2018-2021 period. The method used in this research is quantitative research methods. The sample used is companies registered on the Jakarta Islamic Index (JII). Based on the purpose sampling method, there were 9 companies that met the criteria. The results of this research show that partially the Debt to Assets Ratio (DAR) has no significant effect on Return On Equity (ROE), while the Debt to Equity Ratio (DER) has a significant effect on Return On Equity (ROE) in Jakarta Islamic Index companies. This research also shows that simultaneously Debt to Assets Ratio (DAR) and Debt to Equity Ratio (DER) have a significant effect on Return On Equity (ROE) in Jakarta Islamic Index companies.

This research aims to determine the effect of current ratio, debt to equity ratio, profitability, and total assets turnover on the value of pharmacy subsector companies listed on the Indonesia Stock Exchange for the period 2019-2023. The data used in this research is secondary data in the form of financial reports of pharmacy subsector companies listed on the Indonesia Stock Exchange for the period 2019-2023. There were 13 (Thirteen) companies as population for this study. Where sampling was carried out using a purposive sampling technique, with the total sample obtained according to the criteria amounting to 10 (Ten) companies. The analytical method used is multiple linear regression analysis and tested using the Statistical Package for the Social Science (SPSS) version 25 program. The research results show that the variables debt to equity ratio, and profitability have a significant effect on company value. Meanwhile, current ratio and total asset turnover does not have a significant influence on company value.

Shares are a very important instrument as a manifestation of company performance. One factor that is considered important in influencing share prices is carrying out financial ratio analysis. The aim of this research is to determine the influence of macroeconomic factors as moderators in the relationship between financial ratios and share prices of companies in the infrastructure sector listed on the IDX for the period 2020 - 2023. This research uses quantitative methods. The sample used in this research includes 21 infrastructure sector companies over a 4 year period, there are 84 observations and the analysis method in this research is panel data regression with STATA software version 14. The results of this research are that price to earnings and earnings per share have a partial effect. significant effect on stock prices, while sales growth, sales growth on stock prices with economic growth as a moderator, price to earnings on stock prices with economic growth as a moderator, earnings per share on stock prices with economic growth as a moderator do not have a significant effect on stock prices. And simultaneously, sales growth, price to earnings and earnings per share on stock prices with economic growth as a moderator have a significant effect.

This study aims to explore the impact of financial factors, such as Return On Equity, Current Ratio on Dividend Payout ratio in manufacturing companies in the basic Materials sector listed on the IDX from 2018 to 2023. This study uses a quantitative method. The population and sample in this study are the annual financial statements of manufacturing companies in the basic materials sector in 2018-2023. The sample in this study consists of 54 financial statements taken using a purposive sampling technique. The data analysis used in this study is multiple linear regression analysis using the help of the SPSS 22 application. The results of the study show that partially the Return On Equity (ROE) variable has a significant effect on the Dividend Payout Ratio (DPR). Meanwhile, the Current Ratio (CR) variable has no effect on the Dividend Payout Ratio (DPR). Meanwhile, the Current Ratio (CR) variable has no effect on the Dividend Payout Ratio (DPR). Simultaneously, the Return On Equity (ROE) and Current Ratio (CR) variables affect the Dividend Payout Ratio (DPR) with a determination coefficient value of 21.6%.         

This is research purpose to analyze the influence of Return On Assets (ROA) and Debt To Equity Ratio (DER) on the Dividen Payout Ratio (DPR) in manufacturing companies in the basic materials sector listed on the Indonesian stock exchange for the 2018-2023 period. This research uses quantitative methods. The population and sample in ithis research are the annual financial reports of companies in the basic materials sector for the 2018-2023 period. The sample in the study was 54 financial reports taken using purposive sampling techniques. The data analysis used in this research is multiple linear regression analysis using the SPSS 22 application. The results of the research show that partially Return On Assets and Debt To Equity Ratio have a significant effect on the Dividen Payout Ratio. Simultaneously Return On Assets and Debt To Equity Ratio have a significant on the Dividen Payout Ratio.

Technology has become one of the important pillars on which organizations that want to succeed in their work depend, as well as those that seek to achieve a leading competitive advantage in their field of work. As they develop, institutions face decisions that require correct information, and the appropriate time for decision-making aims to analyze costs and explain the mechanisms used in the industrial sector in Iraq and the impact of implementing the enterprise resource planning system on the economy. And to display unit costs. Therefore, the complexity of business requires complex information systems that help make good management decisions effectively and efficiently and have a positive impact on financial and non-financial systems.

This research aims to find out the planning of the Gowa Regency Regional Revenue and Expenditure Budget Report (APBD) in 2024 and 2025 using the least squares trend technique and wants to know how well the Gowa Regency Regional Financial Management Agency (BPKD) Financial Performance will be in 2024 and 2025 the future will be based on the regional financial independence ratio, the degree of decentralization ratio and the growth ratio. The type of research used is descriptive quantitative. The data processed is the Regional Revenue and Expenditure Budget Realization Report for 2020 to 2022. The data collection technique used in this research is documentation techniques. The data analysis technique is forecasting using the Trend least square formulation and the regional financial independence ratio, the degree of decentralization ratio and the growth ratio. The results of the research show that the projected regional income and expenditure budget (APBD) report for Gowa Regency in 2024 and 2025 will experience a deficit of IDR. (114,637,699,688.89) and Rp. (166,991,785,688.33). Meanwhile, the financial performance of the Gowa Regency Regional Financial Management Agency (BPKD) in 2024 and 2025 is poor, seen from the results of calculating the regional financial independence ratio, it is classified as very low and in the relationship pattern (Instructive) category, with details: in 2024 it is 19% and in 2025 will be 20%, then the decentralization degree ratio is classified as low, with details: in 2024 it will be 16% and 2025 it will be 17%, and the growth ratio is relatively low, with details: in 2024 it will be 5% and in 2025 it will be 4%.

The development of the banking industry in Indonesia is highly regarded, making the presence of banking institutions essential. It is known that the banking industry plays a strategic role in supporting the implementation of national development to enhance equitable development. To become a sufficiently good bank, measuring performance as an indicator of success is an absolute requirement. This research aims to determine whether the Risk Based Bank Rating approach can measure Financial Performance and the Risk Based Bank Rating moderated by Capital Structure can measure Financial Performance. Case study of state-owned banks listed on the Indonesia Stock Exchange in 2019-2022. This research uses secondary data and research methods used is quantitative. The results show that Non-Performing Loans have a negative impact on financial performance, the Loan to Deposit Ratio (LDR) has a significant impact on Return On Assets (ROA), the Net Interest Margin (NIM) has a positive and significant impact on financial performance measured by Return On Assets (ROA). Operating Expenses to Operating Income (BOPO) has a negative and significant impact on financial performance measured by Return On Assets (ROA). The Capital Adequacy Ratio (CAR) has a significant impact on financial performance. Capital Structure has a significant impact on Non-Performing Loans (NPL) compared to financial performance. Capital Structure significantly affects the Net Interest Margin (NIM) concerning financial performance. The capital structure between operating expenses and operating income can influence a company's performance.    

This research aims to determine the effect of Current Ratio, Return on Asset, Asset Structure and Managerial Ownership on Capital Structure. The population in this research is companies that are members of Index LQ45 listed on the Indonesia Stock Exchange in financial reports for the 2019-2023 period. The sampling technique in this research used a purposive sampling method and a sample of 18 companies was obtained. The analysis technique used is multiple linear regression analysis using IBM SPSS version 22. software. The results of this research show Current Ratio and Return on Asset have a negative and significant effect on Capital Structure, Asset Structure have a positive and significant effect on Capital Structure, while Managerial Ownership has no effect on Capital Structure.

Performance is a measure or assessment of the extent to which a company can achieve the desired goals and results. One way to assess the financial performance of a company is to carry out financial report analysis. This research aims to determine financial performance using financial ratios at PT. Hanjaya Mandala Sampoerna Tbk which occurred before the disaster that hit the world, namely the Covid 19 pandemic, during the Covid 19 pandemic and after the Covid 19 pandemic. This research uses quantitative descriptive methods with analysis techniques using liquidity, solvency, activity and profitability ratios. The information and data for this research come from the annual financial report on the official website of PT. Hanjaya Mandala Sampoerna Tbk. The results of this research are measurements of liquidity, solvency, activity and profitability ratios at PT. Hanjaya Mandala Sampoerna Tbk from 2018 to 2023 which obtained an average performance score with conditions tending to be unhealthy.

This research aims to analyze the financial performance of the regional government of Tebing Tinggi City using the degree of fiscal decentralization ratio, regional financial independence ratio, regional financial dependency ratio, PAD effectiveness ratio, regional financial efficiency ratio, harmony ratio and growth ratio. This research uses a descriptive qualitative approach method. Data collection techniques include interviews and documentation obtained from budget realization reports. Based on the results of the financial ratio analysis, it shows that the degree of fiscal decentralization ratio is categorized as deficient with a range of 11.98%-15.89%. The regional financial independence ratio is classified as very low with a range of 14.32%-19.55% with an instructive relationship pattern. The regional financial dependency ratio is categorized as very high with a range of 78.91%-83.64%, where the percentage is more than 50%. The PAD effectiveness ratio is categorized as less effective in 2019, 2020 and 2022 with a range of 80.75%-88.35%. However, in 2018 it was categorized as very effective because it was more than 100%, namely 108.02%. Meanwhile, in 2021 it is categorized as ineffective because it is less than 75%, namely 70.05%. The regional financial efficiency ratio is categorized as less efficient in 2019-2021 with a range of 96.61%-99.10%. However, in 2018 and 2022 it is categorized as inefficient because it is more than 100%, namely 103.92% and 102.61%. The harmony ratio shows that the City of Tebing Tinggi prioritizes its funds towards operating expenditure with an average operating expenditure of 76.05% and a capital expenditure ratio of 23.45%. The growth ratio of PAD, regional income, operating expenditure and capital expenditure experienced positive and negative growth in the 5 budget years.

The Indonesian Banking Industry chooses a significant influence on the country's finances and economic growth when compared to other economic entities that are in deficit. In addition to running a business, the banking industry It also seeks to support national growth to improve the economy. The company's ability to meet its financial obligations and generate profits indicates that the company's condition is good. This study aims to determine and analyze the effect of Capital Adequacy Ratio and Loan to Deposi Ratio on Return On Assets. This study uses descriptive quantitative data design and type. Researchers collect, classify, and analyze sample data using purposive sampling techniques. The data used is secondary data in the form of company financial reports obtained from the official website of the Indonesia Stock Exchange. The results of research and hypothesis testing partially Capital Adequacy Ratio has a significant effect on Return On Assets with a tcount value of 4.076> ttable 2.00030 and a significance value of 0.001 <0.05. Loan to Deposit Ratio has a significant effect on Return On Assets with a tcount value of 3,676> ttable 2,00030 and a significance value of 0.001 <0.05. The results of research and hypothesis testing with an Fcount value of 12,062> Ftable 3.15 and a significance value of 0.001 <0.05 from the Capital Adequacy Ratio and Loan to Deposit Ratio simultaneously have a positive and significant effect on Return On Assets in private banks listed on the Indonesia Stock Exchange for the 2019-2022 period.    

This study aims to examine the influence of the Current Ratio, Return on Assets, Total Asset Turnover, and Net Profit Margin on the Dividend Payout Ratio (A Study of Food and Beverage Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2019 – 2023). The research is conducted using secondary data from financial reports. The sampling technique used is purposive sampling. Data analysis is performed using classical assumption tests, multiple linear regression, F-tests, and t-tests. Out of 44 companies, only 20 consistently released their financial statements annually. For data analysis purposes in this study, the researcher uses statistical testing with SPSS 27. The results show that the Current Ratio, Total Asset Turnover, and Net Profit Margin do not affect the Dividend Payout Ratio, whereas the Return on Assets has a significant influence on the Dividend Payout Rasio.

This study aims to analyze and compare the financial performance of Islamic banks and conventional banks in Indonesia using library research methods. Data sources come from related literature such as scientific journals, articles, previous research reports, and relevant online sources. Bank financial performance is measured through several ratios including capital ratio (CAR), asset quality (NPL), liquidity (LDR), profitability (ROA and ROE), and efficiency (BOPO) which are calculated based on the bank's financial statements. The results of the analysis show that in general the financial performance of both types of banks is in a healthy condition and meets regulatory standards. However, there are differences in performance in several ratios individually. Conventional banks tend to have better performance in CAR, NPL, BOPO, and ROA ratios, indicating better capital quality, assets, operating costs, and profitability. Meanwhile, Islamic banks show better liquidity performance (LDR) and asset growth. However, the difference in performance is not yet fully statistically significant. In general, the financial performance of conventional banks is superior. However, the performance of Islamic banks also experienced an annual increase. To improve competitiveness, Islamic banks need to continue to make improvements, especially in terms of capital, cost management, credit quality, and increasing fee-based products. Both types of banks have developed and operated harmoniously without causing significant financial turmoil. The results of the study are expected to provide a stronger picture of the comparison of the financial performance of Islamic and conventional banks in Indonesia.    

The aim of this research is to explain the effect of GPM, NPM, ROA, ROE, and Leadership Policy on Profit Growth with GCG as a Moderating Variable. This type of research is quantitative, where data is processed using the SPSS application. The sample in the study consists of 10 companies from a total population of 15. The sample was determined using Purposive Sampling, which selects samples based on specific criteria. The data analysis techniques used include descriptive statistics, classical assumption tests (normality test, linearity test, multicollinearity test, autocorrelation test, and heteroscedasticity test), multiple linear regression analysis, hypothesis testing (t-test and F-test), moderated regression analysis, and the coefficient of determination. The data used are secondary data in the form of annual financial reports available on the Indonesia Stock Exchange (IDX). The results of this study show that GPM, NPM, ROE, and Leadership Policy have a significant effect on profit growth, while ROA does not have a significant effect on profit growth. For the moderating variable, GCG moderates the relationship between NPM, ROA, and Leadership Policy on profit growth, but GCG does not moderate the relationship between GPM and ROA on profit growth.

This research aims to examine the differences in financial performance of state-owned banks and state-owned banks in terms of market value added ratios, liquidity ratios, solvency ratios, profitability ratios and activity ratios in the banking sector listed on the Indonesian stock exchange. The data analysis technique uses the Independent Sample t-test and uses a substitute test with the Mann-Whitney Test with SPSS (Statistical Product and Service Solutions) tools. The results of this research show that there is a significant difference between the financial performance of BUMN Banks and BUMS Banks seen from the Market Value Added Ratio, Liquidity Ratio, Solvency Ratio and Activity Ratio. On the other hand, there is no significant difference seen from the Profitability Ratio.    

The purpose of this research is to evaIuate PT. Pabrik Kertas Tjiwi Kimia Tbk's financial performance from 2021 to 2023 utilizing the Iiquidity, soIvency, and profitabiIity ratios. The study's methodology is quantitative descriptive and makes use of descriptive statistics for data analysis. This study's quantitative approach combined with documentation methodologies collects data from PT. Pabrik Kertas Tjiwi Kimia Tbk's yearly financial reports. The annual financial report for the years 2021–2023 is the financial report that was utilized. According to the study's findings, the company's financial performance, as determined by calculating the Iiquidity ratio (current ratio and quick ratio), indicates that it is less liquid and hence less excellent, as seen by its inability to pay off its short-term loans. The firm is deemed to be in excellent financial standing based on the analysis of its solvency ratios, which incIude the debt to equity and debt to asset ratios. Additionally, the company's financing is entirely derived from debt. The profitabiIity ratios, which incIude net profit margin, return on equity, and return on assets, indicate that the firm is not making the most profit possible.

Background: The emergence of Islamic banks will definitely increase competition in the banking market. Many factors influence banking growth in Indonesia. The current condition has two main threats that must be considered because they can show the weakness of global banking: the weakening of the commercial property market and the connection of banks with non-bank financial institutions. Method: This study uses descriptive statistics, normality test, and independent sample T test. Results: Conventional and sharia banks do not have significant differences in financial performance, according to the Return On Assets (ROA), Capital Adequacy Ratio (CAR) indicators. On the other hand, the Return On Equity (ROE), Loan to Deposit Ratio (LDR), and Operating Costs Operating Income (BOPO) indicators show that there is no significant difference in financial performance between conventional and sharia banks. Conclusion: Islamic banks show better performance than conventional banks in terms of Return On Assets (ROA), Capital Adequacy Ratio (CAR) and BOPO. These ratio values ​​have higher values. However, conventional banks show better performance in Return On Equity (ROE) and Loan to deposit ratio (LDR) with better average ROE and LDR values.

This study aims to evaluate the financial performance of CV. D'Printing by analyzing liquidity, solvency, profitability, and activity ratios. The research is quantitative with a descriptive approach. The data analyzed comprises the financial statements of CV. D'Printing for the 2019-2023 period. The analysis techniques used are quantitative analysis and time series analysis, comparing financial ratios from one period to another. The results indicate that the company's liquidity and solvency ratios are in good and healthy condition. However, the activity ratios show suboptimal performance, with a decline in percentages each year. Overall, CV. D'Printing has a solid financial performance, although some areas need improvement..