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Community service activities to provide knowledge about assisting in the preparation of financial reports at UD. Palwa group. This activity was carried out on May 4 2023 to May 11 2023. The method of activity is by presenting material, discussions, training and mentoring. a series of community service activities as follows: the implementing team presents material on preparing financial reports, the practice of making financial reports manually and digitally, solicits participant feedback regarding the quality of the training including material understanding, activity benefits and activity implementation satisfaction.  

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

This study aims to determine the comparison of the soundness level of PT.  Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk based on Bank Indonesia Regulation (PBI) No.13/1/PBI/2011 concerning Assessment of Commercial Bank Validity Level using RGEC method (Risk Profile, Good Corporate Governance, Eaming and Capital). The period used in his research was 5 years, starting from 2018 to 2022. The type of research used is descriptive research kualitative. The data obtained is in the form of secondary data in the form of annual financial statements of PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk.  This study used an assessment method based on the calculation of each variable. Risk Profile assessment uses Non Performing Loan (NPL) and Loan to Deposit Ratio (LDR) ratios. Good Corporate Governance uses the results of Self Assessment of GCG implementation that has been published by PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk. Earnings valuation uses the ratio of Return On Asset (ROA) and Operating Expense Against Operating Income (BOPO).. Capital uses the Capital Adequacy Ratio (CAR). The results of research and data analysis using RGEC (Risk Profile, Good Corporate Governance, Earning and Capital) methods can be concluded that PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk received a Composite Rating of 1 (PK-1) with the predicate "Very Healthy". This is evidenced by PT Bank Central Asia Tbk obtaining an average composite value of 97.33% and PT Bank Mandiri (Persero) Tbk of 94.00% for the past 5 years. So it is proven that PT Bank Central Asia has a higher performance than PT Bank Mandiri (Persero) Tbk.

Feasibility study is an evaluation of the feasibility of a business that must be handled. A highly planned feasibility study must be able to know the benefits and risks of existing businesses or that will be carried out, knowing financial statements, marketing and promotional strategies, financial aspects, production processes, and sales targets. All business people, one of which is a meatball seller, must be able to provide innovation for their products in order to compete and continue to be in demand by consumers from various groups. Lately, the smashed meatballs with spicy chili business is one of the business ideas that is fairly modern among the public because this business has different concepts and innovation from meatballs that are generally soupy, so that these meatballs are created again into smashed meatballs that are served with rice, spicy chili, fermented soybean, and fresh vegetables. 

The purpose of this service is to find out how far UMK Poklahsar Kembung Rebus applies the cash receipts and disbursement accounting information system in its transactions. The method used is library research and field research. Collecting data directly to the field using data collection techniques, namely interviews and observations directly to the owner of the UMK Poklahsar Kembung Rebus. In this service, the PKM Team found that UMK Poklahsar Kembung Rebus had not implemented the cash receipts and disbursements accounting information system properly. The transactions are recorded simply by recording receipts and expenses without applying the applicable accounting information system, so that the financial statements of the UMK Poklahsar Kembung Rebus are also not presented in accordance with PSAK.  

This article reviews the factors that influence the quality of financial statements, namely accounting information systems, internal control systems and human resource competencies, a literature study on accounting information systems. The purpose of this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Accounting Information Systems affect the Quality of Financial Statements; 2) The Internal Control System affects the Quality of Financial Statements; and 3) Competence of Human Resources influences the Quality of Financial Statements.    

MSMEs (Micro, Small, and Medium Enterprises) are the most important contributors to the national economy. However, in practice, many MSMEs need to optimize their capabilities because they need further information on implementing accounting in their companies. Therefore, this article aims to study the extent to which Micro, Small, and Medium Enterprises (MSMEs) apply reporting and accounting reporting as a tool for analyzing business performance. The implementation method uses the FGD (Focus Group Discussion) method with MSME actors Wong Djamoe. The results of this study indicate that the obstacle in MSMEs Wong Djamoe is the difficulty distinguishing between own capital and venture capital.

Providing empirical evidence regarding liquidity, solvency, profitability, firm size on stock prices is the purpose of this research. Secondary data through the collection of financial statements of energy companies for 2017-2021 obtained through the official website of the Indonesia Stock Exchange (www.idx.co.id) and the Indonesia Finance Market (www.finance.yahoo.com) are data used in research. Using data in the form of company financial statements and company stock prices. The sampling technique used was purposive sampling. Path analysis with WarpPLS 7.0 software as the analysis tool is applied. With the results of the observation is the effect of liquidity, profitability, and company size with stock prices, however, solvency has no effect on stock prices.

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

This research is motivated by a phenomenon. As this phenomenon and previous studies present different research gaps and have been conducted for quite some time, further studies are needed to test the consistency of the results of previous studies and also to revisit existing research gaps. is needed.The focus of my research in writing this journal is how monetary policy has a material impact on Indonesia's Islamic commercial bank lending products and how the inflation rate has a material impact on Indonesia's Islamic commercial bank lending products and the magnitude of the impact of monetary policy. Monetary Policy Politics and inflation rates in the Indonesian economy. The data used in this study are secondary data. Secondary data is research data obtained indirectly (acquired and recorded by others) through an intermediary medium. Secondary data for this study were obtained from the Indonesian Stock Exchange (IDX) Islamic Commercial Bank Listed Companies Annual Reports, OJK Shariah Bank Statistical Financial Statements (SPS), and financial statements issued by Bank Indonesia. The analysis method used in this study is multiple regression analysis. The purpose of this regression analysis is to obtain a comprehensive picture of the relationship between the independent and dependent variables of each company's performance. Before running multiple linear tests, this method requires a classical assumption test for best results. SPSS software version 23 is used to process the data.

This study aims to determine the effect of liquidity (CR) and profitability (ROA)  on debt policy (DER) in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. This research was conducted in food and beverage sub-sector companies listed on the Indonesia Stock Exchange with a population of 84 in 2019-2022. The sampling method in this study used a purposive sampling technique so that a sample of 31 companies was obtained. This research is an associative quantitative research. The population in this study is the entire financial statements of the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019 – 2022. Based on the results of the research conducted, it can be seen that the variables of profitability and liquidity partially have a negative and significant effect on debt policy. Simultaneously the variables of profitability and liquidity and sales growth have a positive and significant effect on debt policy

Profitability measures how much a company's ability to generate profits. The size of the assets owned by the company in fulfilling obligations will affect the company's ability to earn profits. This study aims to determine the effect of working capital, fixed assets,  and liquidity on profitability partially with a quantitative approach. The data analysis method used is a multiple regression analysis method processed using the SPSS program. The data used is secondary data, namely the financial statements of manufacturing companies and components obtained by accessing the official website of the Indonesia Stock Exchange (IDX). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. The samples selected by the purposive sampling technique used in this study were 10 manufacturing companies in Indonesia. The results of this study indicate that simultaneously liquidity has a positive and significant effect on profitability, and working capital has an insignificant positive effect on profitability. This is important to consider by managers during profitability strategy implementation for manufactures company in Indonesia.

The purpose of this study was to predict the financial difficulties of companies using the Altman Z-Score on companies in the automobile subindustry from 2019 to 2021. This research is qualitative research that uses descriptive methods. The data used in this study is secondary data, namely the financial statements of companies in the car subindustry from 2019 to 2021. The data analysis method used is the Altman Z-Score method by calculating five ratios, namely the ratio of Working Capital to Total Assets (X1), the ratio of Retained Earnings to Total Assets (X2), the ratio of EBIT to Total Assets (X3), the ratio of Market Value of Equity to Book Value of Total Liabilities (X4), and the ratio of Sales to Total Assets (X5). Research findings show that during the 2019-2021 period, there are four companies that are in safe zone conditions, namely PT. Garuda Metalindo Tbk, PT. Indospring Tbk, PT. Multi Prima Sejahtera, and PT. Congratulations. Two companies are in a gray zone condition, namely PT. Astra Internasional Tbk and PT. Astra Otoparts Tbk. Meanwhile, three companies are in crisis zone conditions, namely PT. Gajah Tunggal Tbk, PT. Indomobil Sukses Internasional Tbk, and PT. Prima Alloy Steel Universal Tbk. PT. Indo Kordsa Tbk, in 2019 was in a safe zone condition, in 2020 it was in a gray zone condition, and in 2021 it was in a safe zone condition. PT. Goodyear Indonesia Tbk, in 2019 was in a gray zone condition, in 2020 it was in a crisis zone condition, and in 2021 it was in a gray zone condition. While PT. Multistrada Arah Sarana Tbk, in 2019 was in a crisis zone condition, in 2020 it was in a gray zone condition, and in 2021 it was in a safe zone condition.

The merger of Islamic Banks is to encourage larger Islamic banks to participate in the global market and to become a catalyst for Islamic economic growth in Indonesia. In addition, the merger of Islamic banks is considered more efficient in raising funds, operations and spending. Therefore, this study aims to determine the financial performance of Bank Syariah Indonesia before and after the merger. The object of this study is the financial statements of Bank Syariah Indonesia for 2018 – 2021. The method used is descriptive quantitative with the aim of analyzing BSI profitability before and after the merger. The types of data used are primary and secondary data obtained from several journals and the official website of the Indonesia Stock Exchange and the official website of Bank Syariah Indonesia (BSI). The results showed that there was no increase that was too specific between before and after the merger was carried out, where each company had its own operational and non-operational costs if the merger was not automatically carried out, so looking at the assets owned by each company, it can be said that the merger should be done. At the time the merger was carried out because the costs incurred by the company from all costs due to the implementation of the merger were more profitable than before the merger.

This study aims to analyze business combination accounting with IFRS convergence in the financial statements of PT Garuda Indonesia Persero (Tbk). The research method used in this research is qualitative method, with content analysis as the data analysis technique. This research is based on the results of a review of the PT Garuda Indonesia Persero (Tbk) financial statement in 2010, 2011, 2015 and 2018, which were taken from the company's official website. The results of the study show that PT Garuda Indonesia Persero (Tbk) has complied in applying the PSAK 22 business combination accounting standards (revisions 2010, 2015 and 2018) which have converged well with IFRS in its financial statements. This research can provide an important contribution for the stakeholders to assess company compliance with applicable accounting reporting standards.

This research aims to analyze the financial performance of PT. H.M Sampoerna Tbk based on financial ratio data from 2018 to 2022. The study adopts a quantitative approach using a descriptive study method by collecting and analyzing the company's financial data. Liquidity, solvency, and profitability ratios are utilized to measure the financial performance of the company. The findings indicate that there are variations in the company's financial performance during the research period. Nonetheless, the company still records adequate net profit and returns. However, it is crucial for the company to enhance liquidity management, carefully manage debt, and improve operational efficiency to achieve sustainable growth in the future.

This study aims to examine the effect of Profitability and Liquidity on Firm Value either directly or through Dividend Policy as a moderating variable in finance sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This type of research uses quantitative methods with secondary types. The population of this study is all annual financial reports of the finance sector listed on the Indonesia Stock Exchange in 2018-2020. The sample was selected using purposive sampling method and obtained 27 samples of annual financial statements. The method used in this research is Partial Least Square (PLS) through WarpPLS 7.0 software. The results show that Profitability has no significant effect on Firm Value. However, Liquidity has a significant and positive effect on Firm Value. Dividend Policy is not able to moderate Profitability and Liquidity on Firm Value.

This study aims to find out perspectives on the role and authority of the Financial Services Authority in bankruptcy cases at insurance companies in Indonesia. OJK is an independent body that is free from government interference in its duties, functions and authority to supervise, inspect and conduct investigations in the financial services sector so as to create a good national economy. Within the scope of supervision in the insurance sector, the Financial Services Authority has the authority relating to submitting bankruptcy declaration requests to insurance companies in order to protect the interests of insurance policy holders. Arrangements regarding the authority of the Financial Services Authority in submitting requests for bankruptcy statements against insurance companies are regulated in Law no. 21 of 2011 concerning the Financial Services Authority. The research uses a qualitative descriptive approach using secondary data obtained through library research. The role of the Financial Services Authority in the bankruptcy of an insurance company is to oversee the course of the insurance company's bankruptcy until liquidation and to ensure that the insurance company has paid all its obligations to creditors.

This research aims to clarify the description of an object to be researched, this type of quantitative research will determine the relationship between the variables being researched will be significant and produce conclusions with the aim of testing the hypothesis that has been set. The data source used in this study uses secondary data and data collection in this study is taken from the company's financial statements. The population used in this research is manufacturing companies in the goods & consumption industry sector and miscellaneous industries listed on the Indonesia Stock Exchange in 2017-2021, and the data sample is 75.  From the data obtained, processed with Microsoft Excel and SPSS 29 software. The sampling technique in this study was carried out using purposive sampling method. The analysis method used in this research is multiple linear analysis method. The results of this study indicate that fixed asset intensity and liquidity have a significant effect on tax avoidance. This research is important for decision makers such as tax managers in ensuring that corporate tax planning goes well, as well as for the Directorate General of Taxes in implementing the best strategy to get tax revenue problems in Indonesia    

This research aims to determine the role of ERP implementation in inventory management at PT XBC's Warehouse division. This research uses a qualitative descriptive method by carrying out field study projects in the form of interviews and observations as well as case studies with the problems faced by the author. Observation was carried out in conjunction with the MSIB Batch 3 internship program which was held from 22 August to 30 December 2022 organized by Ministry of Education and Culture. Based on the results of the analysis and observation, it can be seen that there is still a need for further improvisation on the company's information system, especially in managing inventory in the Warehouse division. A good warehousing system greatly affects the relevance of stock balances from financial statements. Implementation of SOP, workflow in the division can produce effective, efficient processes without compromising the essence of information systems.