Publication Search

Financial performance of PT. Unilever Indonesia Tbk is evaluated using financial statement analysis. The purpose of this study is to evaluate the financial performance of PT. Unilever Indonesia Tbk from 2022 to 2023 through financial statement analysis. The time series analysis method is used to understand changes in a company's financial performance over time. It involves the use of various financial ratios including liquidity, solvency, activity, and profitability ratios. This research uses a quantitative descriptive approach, which means that the data collected is quantitative data from the annual financial statements of PT. Unilever Indonesia Tbk (secondary data) for 2022 and 2023. The analysis results show the company's liquidity ratio is below industry standards, indicating challenges in paying off short-term obligations. Although the cash ratio will increase in 2023, the value is still not ideal. In terms of solvency, the ratio of debt to asset and debt to equity indicates a high dependence on debt. However, the company performed well in profitability, with profit margins, return on assets (ROA), and return on equity (ROE) above the industry average, reflecting effectiveness in generating profits and managing assets and capital. The inventory turnover ratio is below industry standard, but total asset turnover shows good performance, indicating effective asset management to generate sales.

This research aims to analyze the requirements, influencing factors, impacts, and effective solutions for loan management carried out by the Regional Government of Manggarai Regency in 2022. This regional loan analysis was carried out based on the provisions regulated in PP Number 56 of 2018 concerning “Regional Loans”. The research method used is descriptive qualitative. The type of research data used is qualitative and quantitative data with primary and secondary data sources. The data collection techniques in this research are interviews and documentation using the data analysis method proposed by Miles and Huberman. The results of this research show that regional loans made by the Manggarai Regency Government meet the requirements stated in PP Number 56 of 2018 Article 15, where the main factor in taking loans is to finance projects that are the development plans of the Manggarai Regency regional head. This regional loan has had a positive impact on infrastructure development and the DSCR value is 2.54 points, which means there is no indication of having a negative impact on the financial health of the Manggarai Regency Government area. The loan management solutions provided by research informants are in accordance with the principles of providing regional loans as stated in PP Number 56 of 2018 Article 3.

This research is aimed at studying and analyzing the financial report ratios of PT. Semen Indonesia (Persero) Tbk to assess the company's financial performance for the 2022-2023 period. Research on PT's financial reports. Semen Indonesia (Persero) Tbk. This is aimed at reviewing and assessing the company's financial performance in the 2022-2023 period. The data was researched and analyzed based on PT's financial reports. Semen Indonesia (Persero) Tbk. In collecting data, researchers used documentation techniques, in the form of secondary data obtained from financial reports. The technical analysis used is technical analysis in the form of a descriptive quantitative approach. The results of this research were obtained from calculations and analysis, starting from the Liquidity Ratio using four formulas, the results obtained were Current Ratio, Quick Ratio, Cash Ratio were not good in 2022 and 2023, while Cash Turn Over was not good in 2022 and was said to be good in 2023 . Solvency formulas using three formulas show that the Debt to Asset Ratio results are both less good in 2022 and 2023, while the Debt to Equity Ratio and Fixed Charge Coverage are said to be good in 2022 and 2023. The Activity Ratio results using five formulas for Total Assets. Turn Over, Fixed Asset Turn Over, Working Capital Turn Over, Inventory Turn Over and Receivable Turn Over are not good in 2022 and 2023. The Profitability Ratio uses three formulas to obtain the results of Return on Equity (ROE), Profit Margin on Sales and Return on Investment (ROI) is not good in 2022 and 2023. Working Capital Turn Over, Fixed Asset Turn Over and Total Asset Turn Over are not good in 2022 and 2023. Profitability Ratios use three formulas to obtain Profit Margin on Sales, Return on Investment (ROI) results ) and Return on Equity (ROE) will not be good in 2022 and 2023.

Thex Bogorx Regency Governmentxneedsx tox analyzex financialx performancex usingx thex Valuex Forx Moneyx methodx tox ensurex thatx eachx financialx unitx spentx providesx optimalx valuex forx thex community.x Thex methodx usedx isx descriptivex quantitative.x Thex populationx inx thisx studyx isx thex Bogorx Regencyx Governmentx Budgetx Realizationx Reportx inx 2022.x Calculationx ofx financialx performancex usingx thex economicx levelx showsx thatx inx 2022,x thex financialx performancex ofx thex localx governmentx hasx increasedx withx ax ratiox ofx 93.51%,x thisx showsx thatx inx managingx thex governmentx budgetx asx muchx asx possiblex tox achievex thex plannedx program.x Thex calculationx ofx performancex atx thex efficiencyx levelx reachesx 86.23%,x thisx showsx thatx thex governmentx canx usex thex leastx resourcesx tox achievex thex mostx goals.x Atx thex effectivenessx level,x itx isx consideredx ineffectivex withx ax calculationx ratiox ofx 98.41%.x

Based on the explanation of the findings above, it can be concluded that: Bogor City's financial performance is measured by economic indicators from 2020 to 2022, reaching an average of 68.5%, this figure is included in the economic category because the level of independence ratio is below 100%. Bogor City's financial performance as measured by the level of efficiency ratio in 2020 to 2022 shows an average efficiency level of 101% and the higher the efficiency level, it falls into the non-efficiency category, because it is more than 100%. Bogor City's financial performance is measured by the effectiveness ratio in 2020 to 2022 from the overall average which reached an effective ratio of 110.3% and is included in the effective category because the effective ratio is above 100%.

When it comes to the management of any institution including the government, the budget and the Budget Realisation Report (BRA) are two important components. For the purpose of evaluating the government's financial performance, the published LRA can provide important information. The LRA financial statements, which show the realisation of revenues, expenditures, and financing, can be used to test the content of the document. The purpose of this study is to determine and evaluate the realisation of the Depok City Government's expenditure budget in 2021-2022. In this study, a descriptive quantitative methodology is used, using analytical methods such as expenditure variance analysis, growth, compatibility, and efficiency. The results of the analysis show that there will be a considerable increase in the expenditure growth ratio in 2022, as well as an increase in expenditure realisation and variance. The Depok City Government has managed its expenditure effectively in this regard.    

This research aims to analyze the level of bank health and performance of Indonesian sharia banks using the RGEC method during the 2021-2022 period. Through this holistic approach, the research examines aspects of bank health, including risk profile, good corporate governance, income and capital. Data was obtained from the financial report of PT Bank Syariah Indonesia Tbk, and analysis was carried out on credit risk, Good Corporate Governance (GCG), Return on Assets (ROA), and Capital Adequacy Ratio (CAR). Research findings show that Indonesian sharia banks demonstrate health and stability in their operations, despite a decline in several performance indicators. These conclusions provide valuable insights for stakeholders in the Islamic banking industry to improve bank performance and stability.    

The purpose of this study is to analyze the financial performance of Dalton hotel using  liquidity ratio and activity ratio. Qualitative data analysis method is used in this study. The finding shows that in the financial statements at the Dalton hotel in the period of 2018-2020, there are fluctuations in the level of liquidity that has been achieved, which in the aspect of liquidity ratio using current ratio calculations, it that can be declared liquid/healthy. Meanwhile, if measured by the aspect of quick ratio, it is also declared liquid/healthy. In terms of cash ratio  in 2018 it is declared not liquid/unhealthy, while in 2019 and in 2020 it was declared  liquid/healthy. Of these theree aspects, it can be seen that the liquidity rate of Dalton hotel in 2018-2020 is quite good. In the activity ratio of the 2018-2020 period, obtained results where that asset TurnOver can be declared unhealthy/bad. However, in the inventory turnover ratio and receivable turnover ratio, it can be declared halthy/good.

This study aims to determine how the financial performance of the Lorosae Makassar Business Cooperative in terms of ratio analysis. Data analysis method used ratio analysis. The data collection methods use are library research, observation, interview and documentation.. The results of this study indicate the analysis of the overall liquidity, solvency and profitability ratios based on processed data shows that the financial performance of the Multipurpose Business Cooperative Lorosae Makassar for the period 2016, 2017 and 2018 has not been optimal or is not well assessed yet based on regulatory standards. The State Minister for Cooperatives.

With regard to the ratio of fiscal decentralization, effectiveness of PAD, regional financial efficiency, and compatibility of regional spending, this study intends to analyze the regional financial performance of Magelang Regency. This study examines the financial position of the Magelang Regency Government from 2018 to 2022 using quantitative descriptive analysis. According to the decentralization degree ratio analysis, the Magelang Regency Government Budget generates high revenue figures, with an average decentralization rate of 97.50% between 2018 and 2022. According to the variance analysis, the expenditure performance of the Magelang district government in general can control the budget, so that it can achieve an average surplus of Rp. 755,037,801,786.6 (remaining after budget calculation) between 2018 and 2022. According to the variance analysis, the expenditure performance of the Magelang district government in general can control the budget, so that it can achieve an average surplus of Rp. 755,037,801,786.6 (remaining after budget calculation) between 2018 and 2022. The Magelang Regency Government spent 93.09% of its total budget on direct expenditures in 2018–2022, while only 1.39% was allocated for indirect expenditures. Based on the analysis of expenditure efficiency, the efficiency level of the Magelang Regency Government for the 2018–2022 fiscal year can be assessed as efficient, with an average of 98.85%. Annual operating expenses for the short term are still prioritized by the Magelang Regency Government over capital expenditure for long-term growth in its regional budget.

The cooperative must manage the amount of working capital in accordance with the requitments of its operations, taking into account the source and use of funds in the working capital. This study aims to determine and analyze the seources and uses of working capital relation with profitability at KSU Lorosae Makassar. This type of research is quantitative descriptive research that describes how the application of the management of the sources and uses of working capital KSU Lorosae Makassar. The focus of this study is to report the financial KSU Lorosae Makassar consisting of the balance sheet and the income statement during the period 2018-2020. Data analysis used is the analysis of the sources and uses of working capital and ratio analysis profitability. The results showed that the management of the sources and uses of working capital KSU Lorosae Makassar for 3 years has increased and is quite effective in generating profits.

Financial performance analysis is analysis that used to measure company achievement from financial segment. this study purposes is to asses the impact of financial ratio, firm size and net profit margin to financial performance in banking sub-sector companies listed on Indonesia Stock Exchange Period 2020 - 2022. This research utilizes secondary data obtained from a sample of 45 companies. The analytical methodology employed in this study is descriptive analysis, normality test, hetroscedasticity, autocorelation, multicollinearity, multiple linear regression, coefficient of determination and F test from SPSS statistics 25 as the analytical instrument. The result found in this study show that Net Profit Margin variable has an influence on Return on Assets, meanwhile the Debt to Equity Ratio dan Firm Size variable does not exert influence Return on Assets

This research aims to analyze the comparative financial performance of companies on the Indonesia Stock Exchange in the 2020-2021 period. The population in this study was 750 companies listed on the Indonesian Stock Exchange. The sampling technique in this research used stratified random sampling with 260 companies as sample. The data used in this research was secondary data obtained from financial reports and www.idx.co.id. The results of this research show that in general the sector that has the best financial performance in the period 2020 to 2021 is the healthcare sector, this can be seen from the company's financial ratios which are assessed from the current ratio, debt ratio and return on assets owned by the company in range of research years.

The rapid development of the tourism sector and the business sector in North Sumatra, one of which is Samosir, is a factor in the increasing demand and needs of local and foreign tourists. This research aims to analyse the business feasibility of Silimalombu Village Ecovillage. This research uses SWOT analysis to analyze the development strategy. Technical data analysis used in this research is by means of interviews, observation and documentation. The method used in this research is descriptive quantitative analysis. To analyse the financial aspects, the Net Present Value, IRR and Gross B/C Ratio methods were used. While to assess other aspects, factors that are considered important in the assessment are used. The result of this research is that Silimalombu Village Ecovillage is feasible to run and develop. After being analysed using investment criteria, the results found are Gross B / C Ratio 1.69> 1, Net Benefit Cost Ratio 2.63> 1 Probitability Ratio> 1, Net Present Value, 1,682.7> IRR 34%, meaning that the Go project is feasible.

Abstract: Analysis of the company's financial ratios is needed by investors to choose a company that will be used as a place to invest. The financial ratio that can be used to assess the company is the profitability ratio measured by Return on Asset (ROA). If the profitability of a company is high in terms of stock returns, then investors tend to choose the company as a place to invest their shares. In addition to profitability, company size is also a consideration for investors in investing, companies with a larger size indicate that the company is superior in profit and performance. This research uses quantitative methods with a sample of 21 companies using purposive sampling method. The results show that profitability in manufacturing companies has no effect on dividend policy, while the size of manufacturing companies affects dividend policy. The results of moderation testing show that company size does not moderate the effect of profitability of manufacturing companies on dividend policy to be distributed to shareholders. Companies are expected to have an appropriate strategy because dividend policy considerations are closely related to financial capabilities, business projections, and economic expectations of shareholders to invest.

The purpose of this study is to analyze the relationship between village expenditure and village income in various sectors such as village governance, village development, community development, and disaster management in Kotabari Village, Serdang Pedagai Regency, over the period of 2015-2022. The findings indicate that while village expenditure in the village government sector plays a role in influencing village income, expenditure in the areas of village development, community development, and disaster management does not have a significant impact on village income in Kotabari Village. To address this, the village government of Kotabari City aims to balance the distribution of village income by allocating no more than 40% of village expenditure to each sector. The government also plans to allocate funds towards community-focused activities, such as village-wide festivals, which aim to promote local small and medium-sized enterprises and introduce their products to a broader market, both within Indonesia and internationally. Furthermore, it is crucial for the Kotabari Village Government to be more strategic and productive in its budgeted expenditure allocation, as this can stimulate an increase in village income, particularly in terms of village-owned revenue, and move the village towards greater independence and financial sustainability.

This research aims to analyze the financial performance of PT. Unilever Indonesia Tbk during the period of 2022-2023 using financial ratios. The method used is the analysis of liquidity, solvency, and profitability ratios towards the company's financial statements. The results show that in terms of liquidity, the company's ability to meet short-term obligations is still poor and tends to deteriorate. Meanwhile, the company's leverage level is quite high, exceeding industry standards. However, in terms of profitability, the performance of PT Unilever Indonesia is quite encouraging with profit margin, return on investment, and return on equity ratios above industry standards. Overall, despite its high profitability, the company needs to improve its liquidity and capital structure to maintain long-term business continuity.

Good audit quality is an important factor in ensuring the integrity and reliability of an entity's financial reports. This research aims to examine the influence of free cash flow and audit committee effectiveness on audit quality. Free cash flow reflects the availability of financial resources for a company to finance operational and audit activities. Meanwhile, an effective audit committee can ensure adequate oversight of the financial reporting and audit processes. This research uses panel data which includes companies listed on the Indonesia Stock Exchange during the 2018-2022 period. Free cash flow is measured using the ratio of operating cash flow to total assets, while audit committee effectiveness is measured using a composite score that includes the audit committee's independence, expertise and activities. Audit quality is assessed based on proxies such as the size of the public accounting firm, auditor industry specialization, and audit fees. The research results show that free cash flow and audit committee effectiveness have a significant positive influence on audit quality. Companies with high free cash flow tend to have adequate resources to pay higher audit fees, thereby encouraging auditors to carry out a more in-depth and quality audit process. In addition, an effective audit committee can ensure good oversight of the financial reporting and audit process, thereby improving audit quality. These findings provide important implications for companies and regulators in improving audit quality through managing free cash flow and establishing effective audit committees. Future research can explore other factors that influence audit quality and include relevant control variables.

This research aims to analyze the Financial Ratio to Economic Value Added at PT. Sharia People's Financing Bank (BPRS) Puduarta Insani Deli Serdang. Specifically, to analyze the measurement of Return On Equity (ROE) and Debt to Equity Ratio (DER) on Economic Value Added (EVA). The research approach uses Quantitative with Regression Data Type from 2016 - 2023, Multiple Linear Regression analysis techniques. The results of this research are: 1) Return On Equity (ROE) has a positive and partially significant effect on Economic Value Added (EVA), because an increase in equity can increase the added value of positive Economic Value Added (EVA) at PT. Sharia People's Financing Bank (BPRS) Puduarta Insani Deli Serdang; 2) Debt to Equity Ratio (DER) has a negative and partially significant effect on Economic Value Added (EVA), because debt that exceeds the asset value can reduce the equity value. Low Equity will cause a negative Economic Value Added (EVA) value at PT. Sharia People's Financing Bank (BPRS) Puduarta Insani Deli Serdang; 3) Return On Equity (ROE) and Debt to Equity Ratio (DER) simultaneously have a positive and significant effect on Economic Value Added (EVA) at PT. Sharia People's Financing Bank (BPRS) Puduarta Insani Deli Serdang.

Corporate governance, audit committee, and audit quality are important factors that can influence company performance. Good corporate governance can create an effective internal control system, increase transparency and maintain company accountability. The audit committee, as part of corporate governance, plays a role in overseeing the financial reporting process, evaluating the internal control system, and monitoring external audit performance. High audit quality can increase stakeholder confidence in the company's financial reports and provide guarantees for the accuracy and reliability of financial information. This research aims to analyze the influence of corporate governance, audit committee, and audit quality on company performance. Corporate governance variables are measured using corporate governance scores, while audit committee variables are evaluated based on the characteristics and effectiveness of the audit committee. Audit quality is assessed by the reputation and experience of the external auditor. Meanwhile, company performance is measured using financial ratios such as return on assets (ROA) and return on equity (ROE). This research uses data from companies listed on the Indonesia Stock Exchange (BEI) during a certain period. Data analysis was carried out using the multiple linear regression method to test the influence of independent variables on the dependent variable. It is hoped that the findings of this research will contribute to the development of corporate governance practices, audit committee management, and improvement of audit quality in Indonesia, as well as provide insight for companies in efforts to improve their financial and operational performance.