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This research is in the background that a balanced scorecard is a management system used to implement strategies, evaluate performance not only from financial aspects, but also involving non-financial aspects. In addition, a balanced scorecard is used to convey the company's vision, strategy, and performance expectations. The purpose of this study is to analyze the performance of the Prambon Health Center seen using the balanced scorecard method. This research uses a descriptive quantitative approach and is conducted at the Prambon Health Center. The results of this study show that the performance of the Prambon Health Center is measured by the balanced scorecard method from a financial perspective on the economic and efficiency ratios in 2021 to 2023 showing good results, and on the effectiveness ratio seen in 2021 to 2023 showing poor results. From a customer perspective, measured using customer satisfaction from 2021 to 2023, it shows good results. From an internal business perspective measured using the ALOS indicator seen from 2021 to 2023 shows good results, The BOR indicator seen in 2021 to 2023 shows poor results, the TOI indicator seen in 2021 to 2023 shows poor results, and the BTO indicator seen in 2021 to 2023 shows good results. The conclusion from the data analysis from the Prambon Health Center measured using a balanced scorecard for the period from 2021 to 2023 is always increasing every year. In 2021 it showed quite good results, in 2022 it showed good results, and in 2023 it showed good results.

This research aims to determine the effect of Return on Assets, Cash Ratio, Total Assets Turnover to Managerial Ownership with Product Development Costs as a Moderating Variable. This research uses the Pharmaceutical subsector company objects on the Indonesia and Malaysia Stock Exchanges for the 2013-2021 period. The data collected is secondary data with a documentation method in the form of the company's annual report. The analytical tool used to test the hypothesis is IBM SPSS V21. The sampling method used in this research used a purposive sampling technique to obtain 10 companies that presented complete financial reports, resulting in 90 samples. The analysis technique used is descriptive statistical analysis, classical assumption test, moderated regression analysis (MRA), multiple linear regression, t test, and f test. The research results partially concluded that Return on Assets and Cash Ratio influences managerial ownership while Total Assets Turnover has no effect on Managerial Ownership. The results of the research simultaneously show a calculated f value of 3.099 and an f table of 2.71, meaning calculated f > f table or a significance value of 0.031 <0.05. So Return on Assets, Cash Ratio, and Total Assets Turnover has a simultaneous effect on Managerial Ownership. Research results Moderated Regression Analysis (MRA) shows that Product Development Costs can moderate the Return relationship on Assets to Managerial Ownership and Product Development Costs can moderate the Cash relationship Ratio to Managerial Ownership. Meanwhile, Product Development Costs cannot moderate the Total Asset relationship Turnover on Managerial Ownership. For further research, it is hoped that it will examine other sub-sectors and add other variables.

This research aims to determine the influence of Loan Deposit Ratio (LDR), Liquidity Reserve Requirement Ratio (LRRR), Leverage, and Company Size on Window Dressing. The independent variables in this research are Loan Deposit Ratio (LDR), Liquidity Reserve Requirement Ratio (LRRR), Leverage, and Company Size. The dependent variable in this research is Window Dressing. This research uses secondary data obtained from the company's annual financial reports and quarterly reports, accessed via the website www.idx.co.id. The population in this study was 46 conventional general banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Determining the sample for this research used purposive sampling based on certain criteria and obtained a sample of 40 conventional general banking companies. The data analysis technique was carried out using multiple linear regression using SPSS tools. The independent variables in this research are Loan Deposit Ratio (LDR), Liquidity Reserve Requirement Ratio (LRRR), Leverage, and Company Size. The results of this research are that company size influences Window Dressing. Meanwhile, Loan Deposit Ratio (LDR), Liquidity Reserve Requirement Ratio (LRRR), Leverage have no effect on Window Dressing

This study aimed to analyze the role of islamic banks in implementing financial inclusion in Indonesia. Financial inclusion is a process to provide formal financial access for the poor and low income people (unbankable people). This study was designed which approached qualitatively and quantitatively (mixed research). The qualitative data analyzed by using Straruss and Corbin’s theory consisted three major steps: open coding, axial coding, and selective coding. Quantitative analyzed by using comparative analysis of financial statements and financial ratio analysis such as CAR, ROA, ROE, NPF, and FDR period of 2010-2014. This study proved that Islamic banking had great potential in implementing financial inclusion, it was indicated by a significant increase in funding and financing since 2010-2014 and results of financial ratio analysis also shows the performance of Islamic banking and financial condition is good.    

Analysis of financial distress is carried out to identify early signs of financial difficulties experienced by the company. Determining the number of samples used the purposive sampling method. The type of data used is secondary data obtained from the source www.idx.co.id. The analytical method used is statistical analysis consisting of descriptive statistical analysis, multiple linear regression analysis, classical assumption testing, and hypothesis testing. The results of partial hypothesis testing stated that liquidity measured by the current ratio had no significant effect on financial distress with a tcount value of 2.010 > ttable 1.70562 and liquidity measured by the quick ratio had no significant effect on financial distress with a tcount value of -0.027 < ttable 1.70562. while profitability measured by return on assets has a significant effect on financial distress with a value of tcount 5.453 > ttable 1.70562 and profitability measured by return on equity has no significant effect on financial distress with a value tcount < ttable or 1.201 < 1.70562. The research results of simultaneous hypothesis testing stated that liquidity and profitability simultaneously had a significant effect on financial distress with a value of fcount > ftable or 16.355 > 2.98. The research results show that the coefficient of determination (Adjusted R Square) is 0.679, which means that the influence of the liquidity and profitability variables on financial distress is 67.9%.

This study aims to analyze the contribution of loan to deposit ratio and growth opportunity to the condition of banking financial performance. The population of this study is banking companies. The total sample of this study includes 180 samples from 45 companies for a 4-year research period. The research variables used are loan to deposit ratio, growth opportunity, return on assets, and size. The analysis technique used multinomial logistic regression analysis. The results showed that loan to deposit ratio is able to positively effect on return on assets, while growth opportunity has not been able to effect on return on assets.

Stock returns are the results obtained from stock investments. Financial performance is said to have a big influence on stock returns, therefore it is necessary to pay attention to information and carry out an analysis of the condition of the company's financial statements using financial ratios. The aim of this research is to determine the influence of Liquidity, Leverage, Activity and Profitability on stock returns both partially and simultaneously. The company population in this study was 15 companies and 65 samples, using secondary data and purposive sampling techniques with the results of annual financial reports of manufacturing companies in various industrial sectors listed on the BEI for the 2018-2022 period. Data analysis in this research uses descriptive analysis, classical assumption tests consisting of data normality tests, multicollinearity tests, autocorrelation tests and heteroscedasticity tests, multiple regression tests and hypothesis tests consisting of t tests, F tests and coefficient of determination tests. Based on the results of this research, it shows that liquidity and leverage have a significant effect on stock returns. Activity and profitability have no effect on stock returns. And Liquidity, Leverage, Activity and Profitability simultaneously have a significant effect on stock returns.

This research aims to determine the determinants of RAROC in manufacturing companies on the IDX for the 2017 - 2023 period. The data used in this research is secondary data. This data is quantitative data obtained from the Indonesian Stock Exchange (BEI) with shares included in the LQ45 Index in the form of annual financial reports for the period 2017 - 2023. The sample for this research was 33 companies obtained using purposive sampling technique. The data analysis technique used is multiple linear regression analysis and hypothesis testing using determinate coefficient tests, simultaneous F-tests and partial T-tests. The data analysis technique was carried out using the Eviews13 For Windows program. The research results show that Gross Profit Margin (GPM), Debt to Equity Ratio (DER) and Interest Coverage Ratio (ICR) together (simultaneously) have a significant effect on Risk-Adjusted Return on Capital (RAROC). Gross Profit Margin (GPM) partially has a negative and significant effect on Risk-Adjusted Return on Capital (RAROC), Debt to Equity Ratio (DER) partially has a positive and significant effect on Risk-Adjusted Return on Capital (RAROC) and Interest Coverage Ratio (ICR) partially has a negative and insignificant effect on Risk-Adjusted Return on Capital (RAROC).

PT Shoes Bata Tbk is a company engaged in the manufacture of leather shoes, canvas shoes, casual and sports shoes, injection/slop sandals and industrial footwear safety mats. Financial performance is a description of the financial condition of a company which is analyzed using financial analysis tools, usually the measure used is the ratio. Research conducted by the author to analyze the financial performance of PT Shoes Bata Tbk based on profitability ratios and activity ratios. The profitability ratio can be measured by Gross Profit Margin, Net Profit Margin, and Return on Investment. Where Gross Profit Margin and Net Profit Margin are ratios that measure the company's ability to earn profits on sales, Return on Investment is a ratio that measures the company's ability to use all assets owned to generate profits after tax. The activity ratio can be measured by Receivable Turnover, which is a ratio that measures the company's ability to quickly manage the level of accounts receivable turnover. Inventory Turnover is a ratio that shows how quickly inventory turns over in sales activities. And Total Asset Turnover is a ratio that measures a company's ability to create sales using all the assets it owns. The aim of this research is to find out and analyze the financial performance of PT SEPATU BATA Tbk during 2016-2021 based on the two ratios. This research uses a descriptive qualitative approach method. The data source used is secondary data in the form of profit/loss financial report data and balance sheet reports. The results of this research indicate that the financial performance of PT Shoes Bata Tbk for the 2016-2021 period based on GPM is considered very good because the company was able to reduce the cost of goods sold, resulting in high sales and high gross profit. NPM is considered not good because the net profit generated is less with quite high sales. ROI is considered very poor because the high total assets are not commensurate with the net profit generated. RT is considered very good because it increases every year. IT is considered very poor due to the decrease in cost of goods sold and increase in average inventory each year. TAT is considered quite good because the company is able to manage its assets well. Financial performance as measured by the profitability ratio and activity ratio can be said to be less efficient, because the components of the profitability ratio and activity ratio are still low and do not reach good company standards.

In this research the author wants to know more about "Financial Ratio Analysis to Assess the Performance of PT. Gudang Garam Tbk. In the 2020-2022 Period”. Regarding the author's desire to analyze this company because since the Covid-19 outbreak occurred, all shares in cigarette industry companies in Indonesia have decreased, so with this research the author wants to examine one of the largest cigarette companies in Indonesia, namely PT. Gudang Garam Tbk. The method used by the author in the research is quantitative. The analytical method used is analysis of liquidity, solvency, activity and profitability ratios. Research data and information were obtained from the Indonesia Stock Exchange which can be accessed via the official website www.idx.co.id The data collection technique used was analyzing or calculating PT Gudang Garam Tbk Financial Report data. Data processing is carried out descriptively quantitatively, namely using the financial ratio formula, namely Liquidity Ratio, Solvency Ratio, Activity Ratio and Profitability Ratio to analyze existing problems based on financial reports at PT. Gudang Garam Tbk. 2020-2022 period.    

The volatility increase in rice prices has already started since August 2022 where this condition continues until 2023. This increase in rice prices brought a negative sentiments to rice producing companies such as HOKI and NASI in their Net Profit Margin. Therefore this research focuses to provide insights for investors and companies on the impact of volatilities increase in rice prices to financial performances of rice producing companies that listed in IDX. By using quantitative research methods and analyzing various financial ratios, the research investigates how rising rice prices affect the profitability, efficiency, and market performance of these companies. The results indicate that the volatility in rice prices negatively impacted the financial performance of rice-producing companies listed on the IDX in terms of profitability. However, it had a mixed impact on marketability and efficiency with the data showing positive differences. Benchmarking with companies from other countries also suggests areas for improvement for the companies studied.

The research aims to compare and analyze financial performance based on liquidity, solvency and profitability ratios in 2020-2022. Data obtained from the sites bei.go.id and https://cp.co.id. This research uses descriptive techniques for case studies using financial data and calculating certain ratios to assess financial performance. The results show that the current ratio is stated to be good, followed by performance in solvency which measures performance with the debt to equity ratio and debt to asset ratio which proves that the debt to equity ratio is stated to be low with an average value of the ratio of 12%, while the performance in debt to assets the ratio is stated to be better. Furthermore, profitability which is measured using return on assets and net profit margin shows that return on assets is stated to be low as well as net profit margin is stated to be low.

The aim of this research is to analyze Liquidity, Solvency, Profitability, Activity, Investment Ratios in Assessing Financial Performance in Telecommunication Companies Listed on the IDX in 2020 - 2022. The method used in this research is a quantitative descriptive method, the data in this research uses data secondary. Based on the research results, it shows that the Liquidity Ratio of PT. Inti Bangun Sejahtera, Tbk in 2021 was measured based on the Current Ratio of 280.86% which was declared very good in assessing Financial Performance. PT Solvency Ratio. Inti Bangun Sejahtera, Tbk in 2021 was measured based on the Debt to Asset Ratio of 31.03% which was declared very good in assessing Financial Performance. Profitability Ratio PT. Solusi Tunas Pratama Tbk in 2022 based on a Net Profit Margin of 49.59% is declared very good in assessing Financial Performance. The Activity Ratio which is measured based on the Total Asset Turnover Ratio is stated to be not good in assessing Financial Performance. Investment Ratio PT. Bali Towerindo Sentra Tbk in 2022, which was measured based on a Dividend Yield of 18.43%, was declared very good in assessing the Financial Performance of telecommunications companies listed on the IDX in 2020 - 2022.

The purpose of financial statements is to provide data that refers to the financial function, achievements (business results) of an organization and adjustments to the financial function of an institution that are beneficial to customers in making financial decisions. The research method used is a quantitative method. This research method uses literature research, which is a technique of collecting records of the use of notes and analyzing theories from various literature related to research. The improvement of Islamic banking through laws, guidelines for Indonesian financial institutions and the fatwa of the Indonesian Ulema Council with the existence of the Sharia-MUI Council is a concrete and tangible step as an effort to realize the dream of mankind for Islamic banking services and products in Indonesia in 2017. in accordance with modern trends. The decline in capital in Muamalat financial institutions shows that this financial group is starting to experience difficulties. Muamalat economic institutions need a capital boom to increase their capital ratio. With this additional capital, it will be able to help capital at Bank Muamalat Indonesia.

The purpose of this analysis is to find out how the company’s financial performance is based on financial ratios. This is important to measure and evaluate, so that you can get a comprehensive picture of your financial position. This research method uses quantitative descriptive methods with data documentation. The financial report analysis method involves several financial ratios, namely liquidity, solvency and profitability ratios. The results of the discussion showed that the financial performance of PT. Gudang Garam Tbk shows fluctuating ratios every year, this is due to increases or decreases in financial report items, for example sales, inventory, profits and others.

Bank Syariah Mandiri is a sharia commercial bank that has implemented CAMEL analysis as a benchmark for health. So this research aims to see whether there is an influence of the camel method on the health level of Bank Syarah Mandiri for the 2015-2017 period. This research uses a combination research method with quantitative analysis using multiple linear regression analysis techniques to predict changes in a variable caused by other variables. The sample used is the quarterly financial ratios of Bank Syariah Mandiri for the 2015-2017 period. The results of this research indicate that hypothesis 1 obtained a CAR ratio, namely tcount as big as 4,729 > 2,776, meaning Capital has a positive effect on the bank's health level. Hypothesis 2 obtained KAP ratio obtained tcount -0.251 < 2.776 and PPAP obtains tcount 0.309 < 2.776, meaning Asset Quality has no positive or negative effect on the bank's health level. Hypothesis 3 shows that the NPM value obtained a significant value of 0.380 > 0.05 and tcount 0.987 < 2.776, meaning that management has no positive or negative influence on the bank's health level. Hypothesis 4 shows that the ROA ratio obtains a significant value of 0.003 < 0.05 and tcount 3,300 > 2.776 and the BOPO ratio has a significant value of 0.014 < 0.05 and tcount  2.908 > 2.776, meaning Earning has a positive effect on the bank's health level. Hypothesis 5 shows that FDR has a significant value of 0.004 < 0.05 and tcount -3.611 > -2.776, meaning, Likuidity has a negative effect on the bank's health level.

This study aims to examine the effect of Financing to Deposit Ratio (FDR) and Third Party Funds (DPK) on Musyarakah Financing at Islamic Commercial Banks with Non-performing financing (NPF) as a moderating variable. A quantitative approach is used by utilizing documentary studies using secondary data from the annual financial statements of each Islamic Bank in Indonesia from 2018 to 2022. Sampling was done purposively by selecting 11 banks as samples. The data analysis method used is moderated regression analysis (MRA). The hypotheses in this study are: (1) FDR affects the distribution of Musyarakah financing in Islamic commercial banks, (2) DPK affects the distribution of Musyarakah financing in Islamic commercial banks, (3) NPF moderates the effect of FDR on the distribution of Musyarakah financing, and (4) NPF moderates DPK on the distribution of Musyarakah financing. The results showed that: (1) FDR has a negative and significant effect on Musyarakah Financing in Islamic commercial banks, (2) DPK has a positive and significant effect on profitability in Islamic commercial banks in Indonesia, (3) NPF does not moderate the effect of FDR on Musyarakah Financing, and (4) NPF moderates the effect of DPK on Musyarakah Financing in Islamic commercial banks in Indonesia.

This study aims to analyze the best-selling ice cream sales data in 2022 from the Mixue Karangjati franchise in Semarang Regency, as well as calculate the contribution margin ratio (RCM) and break-even point (BEP) in units and monetary value for each item. Sales data and related costs are processed to gain insights into the company's financial performance. The analysis results indicate that the RCM for the year 2022 is 7.4%, while the BEP in units and monetary value has been calculated for each item. Additionally, planning recommendations for the future are provided, including product diversification, cost monitoring, technology utilization, and service quality improvement. This study provides crucial insights for management in financial planning and strategic decision-making to achieve the company's business goals.

The growth of the human population and increased purchasing power drive greater demand for broiler meat, posing challenges for farmers to enhance their productivity and business efficiency. The development of closed-house cages offers a solution to improve production efficiency. This study compares the productivity and financial analysis between the cage and postal models. Utilizing a quantitative descriptive method, the research was conducted over a single rearing period in cages and postal setups at PT Dinamika Megatama Citra (DMC) without any specific treatment. Research parameters encompassed body weight gain, mortality, FCR, harvest weight, and Performance Index. Financial analysis was conducted using indicators such as the R/C ratio, B/C ratio, Break-Even Point (BEP), and Return on Investment (ROI). Results indicate that in cage conditions, mortality stood at 4.07%, FCR at 1.718, average weight at 2.2 kg, and Performance Index at 287.5. Meanwhile, postal cages exhibited higher mortality at 8.79%, FCR at 1.732, average weight at 2.3 kg, and Performance Index at 285.6. In financial analysis, cage systems had a BEP price of Rp 19,726/kg with a unit BEP of 40,616 kg, an R/C ratio of 1.039, a B/C ratio of 0.039, and an ROI of 3.92%. Conversely, postal cages had a BEP price of Rp 19,507/kg with a unit BEP of 39,924 kg, an R/C ratio of 1.05, a B/C ratio of 0.05, and an ROI of 5.09%.

The aims of this research are; (1) To find out the structure of the financial relationship between the central government and regional governments in terms of revenues from the 2019 budget year to the 2023 budget year, (2) To find out how big the growth rate of routine revenues and expenditures is from the 2019 to 2023 budget year, ( 3). To find out the level of efficiency and effectiveness of regional financial management in Waropen Regency, and (4) To find out how revenues influence Waropen Regency's routine expenditure from the 2019 to 2023 budget year. Analysis tools; (1). Analysis of the Structure of Central and Regional Financial Relations (2). Efficiency Analysis and Effectiveness Analysis, (3). Growth Analysis and (4). Correlation Analysis. Analysis Results: The financial relationship between the central and regional governments shows that the PAD to TPD ratio of the Waropen Regency Government is classified as good, namely 6.96 percent. The growth rate of revenue for the Waropen Regency Government is an average of 17.27 percent, while the growth rate of routine expenditure fluctuates greatly , with an average growth of 32.41 percent. Financial management in the Waropen Regency Government is still relatively efficient and effective. The close relationship between revenue and routine expenditure of the Waropen Regency Government is 96.6 percent.