Publication Search

This research aims to determine the level of company health from a financial aspect based on the Decree of the Minister of BUMN Number: KEP-100/MBU/2002 at PT. Krakatau Steel (Persero) Tbk for the 2017-2021 period. The method used in this research is quantitative descriptive. This health level assessment uses 8 financial aspect indicators, namely ROE, ROI, Cash Ratio, Current Ratio, Collection Periods, Inventory Turnover, Total Asset Turn Over, and Total Own Capital to Total Assets. Based on the research results, PT. Krakatau Steel (Persero) Tbk for the 2017-2021 period experienced increases and decreases as seen from 8 financial ratio indicators. The financial health assessment in 2017 and 2018 was in the unhealthy predicate in the BBB category with a final score of 55 in 2017 and 53.21 in 2018, however in 2019 it was in the unhealthy predicate in the CCC category with a final score of 30, whereas in 2020 it was ranked as unhealthy in the BB category with a final score of 47.14 and in 2021 it was ranked as unhealthy in the BBB category with a final score of 55. So it can be concluded that the financial health of PT. Krakatau Steel (Persero) Tbk is in an unhealthy condition.

This research aims to determine the influence of Good Corporate Governance on the financial performance of sharia banking listed on the Sharia Capital Market or the Indonesian Stock Exchange (BEI) for the 2016-2020 period. In this study, a purposive sampling technique was used in sampling so that a sample of 11 sharia banking companies was obtained. The type of data used in this research is secondary data which is then assisted by using the SPSS application to carry out data analysis techniques. And in measuring financial performance using Return On Assets (ROA). The results of this research can be concluded that Institutional Ownership has a significant effect on the financial performance of Islamic banking based on multiple linear analysis tests. The results also show that the Independent Board of Commissioners has a significant influence on the financial performance of sharia banking. And the audit committee also has a significant influence on the financial performance of sharia banking. The limitations of the research are the limited information published by sharia banking so that some of the population cannot be used as research samples and the research period is relatively short, namely only 5 years so that the research carried out by researchers does not reflect the long-term condition of the company and the data obtained is still not optimal. Suggestions for future researchers are to take a longer research period so that the data obtained can be more optimal.

A company needs to pay attention to financial performance in order to see how far the company's position by analyzing financial statements. This study aims to determine the financial performance of PT. Pakuwon Jati Tbk in 2018-2021 using the ratio of Gross profit Margin, Net Profit Margin and Return on assets. This type of research is descriptive with quantitative data taken secondarily from the balance sheet and income statement of PT. Pakuwon Jati Tbk for 2018-2021. Samples were taken from the population according to the saturated sampling method. The results of research that has been done show that the financial performance of GPM and NPM are in a good state that is above the industry average standard, GPM shows a decline while NPM shows unstable fluctuations. The results of financial performance with ROE in poor condition because it is below the industry average standard with fluctuations that are also unstable.

This research aimed to determine the financial performance at Tuke Ler Hewokloang Credit Union using the horizontal (dynamic) analysis method; namely percentages and ratios. The sample in this research was the balance sheet report of Tuke Ler Hewokloang Credit Union for 2017-2021. The type of data was quantitative data. Data collection was carried out through documentation and interview methods. The data sources used primary and secondary data, primary data in the form of the credit union's history and secondary data in the form of balance sheet reports of Tuke Ler Hewokloang Credit Union. The results showed that the financial performance of Tuke Ler Hewokloang Credit Union in the 2017-2021 period used the percentage and ratio method was comparison based on the rupiah, percentage and ratio showed that total current assets, fixed assets, total assets, equity and capital, and total debt in 2017-2021 tended to increase. It means that the financial performance of Tuke Ler Hewokloang Credit Union on the elements of current assets, fixed assets, total assets, equity capital, and total debt were in good condition and total liabilities in 2017-2021 tended to decrease. It means that the financial performance of Tuke Ler Hewokloang Credit Union on the element of total equity capital was in poor condition.

Healthy financial conditions are key to reducing risks and ensuring business continuity. Company management must carry out wise management in making decisions and preparing budget policies carefully. This research aims to determine the comparison of financial performance through profitability, liquidity and solvency of PT. Telekomunikasi Indonesia and PT. Indosat 2018-2021. This type of research is quantitative descriptive with a population of all PT financial reports. Telkom and PT. Indosat published by the Indonesian Stock Exchange. The research results show that PT. Telekomunikasi Indonesia shows a superior position when compared to PT. Indosat. The trend graph illustrates that PT. Telekomunikasi Indonesia Tbk has better performance compared to PT. Indosat. (1) PT Telekomunikasi Indonesia Tbk's Profitability Ratio is superior to PT Indosat in generating profits. (2) PT Telekomunikasi Indonesia's Liquidity Ratio is far superior to PT. Indosat. (3) Solvency Ratio of PT. Indonesian Telecommunication is superior compared to PT. Indosat. Based on the research results, PT Indosat and PT. Telecommunication needs to make better strategy or policy changes to manage its assets, assets and debts so that it can provide better profits in the future.

Companies in the raw goods sector have an important role for Indonesia, because they are one of the sectors that can revive the economy in Indonesia after the Covid-19 case. Several companies listed on the Indonesia Stock Exchange in preparing and presenting their financial reports do not apply financial report integrity so that the information contained therein is invalid and is certainly an act of manipulating financial reports. Therefore, financial reports must be prepared and presented in accordance with conditions that reflect what is happening in a company or have integrity so that later the information contained in them can become a reference for users of financial reports. The purpose of this research is to determine the influence of Good Corporate Governance and changing auditors on the integrity of financial reports. The company objects are raw goods sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period with a sample size of 104 companies. The software used is Eviews 12.

The purpose of this research is to find out the financial performance of PT Kalbe Farma before and during the pandemic. This research is quantitative. The results showed that the liquidity ratios which included current ratios were 4.35, 4.12 and 4.45, quick ratios were 2.90, 2.98 and 3.01, cash ratios were 117%, 164% and 176% indicating Kalbe Farma's financial performance was liquid before and during the pandemic. Solvability ratios include debt to asset ratios namely 17.76%, 19% and 17.14%, debt to equity ratios namely 21.30%, 23.46% and 20.69% indicating that financial performance was in good condition before and during a pandemic because the industry average is above the ratio value. Profitability ratios including GPM indicate that the company's financial performance is in good condition, namely 45.25%, 44.33% and 42.79%. for NPM 11.21%, 12.11% and 12.31%, ROA is 12.52%, 12.40%, 12.59% and ROE is 15.19%, 15.32% and 15.20% shows that financial performance was not good before and during the pandemic. Activity ratios include inventory turnover 3.3, 3.5 and 2.9, receivables turnover 6.12 times, 5.8 times and 7.4 times, fixed asset turnover 2.5, 2.4 and 2.6 while total asset turnover of 1.1 and 1.02 respectively shows that Kalbe Farma's financial performance is not good enough in managing its assets both during the pandemic in 2020 and 2021 and before the pandemic in 2019  

This research aims to analyze financial statements with the ratio techniques at PT Semen Indonesia (Persero) Tbk. period 2020 – 2021. The data studied is in the form of the financial statements of PT Semen Indonesia (Persero) Tbk. period 2020 – 2021. The data collection technique used is a documentation technique. The data analysis technique used is a qualitative descriptive analysis technique. The results of this research are based on the Liquidity Ratio using three formulas namely Current Ratio, Quick Ratio, and Cash Ratio with the company financial performance not good. The Solvency Ratio uses two formulas namely Debt To Asset Ratio and Debt To Equity Ratio with the company financial performance not good. Profitability ratio use three formulas namely Return on Assets and Return on Equity with the company financial performance not good, and Gross Profit Margin with the company financial performance good. Activity ratio use three formulas namely Total Asset Turnover Ratio and Inventory Turnover Ratio with the company financial performance not good, and Receivable Turnover Ratio with the company financial performance good. The benefits of liquidity ratios, solvency ratios, profitability ratios, and activity ratios are to assess the financial performance of the company whether in good condition or otherwise.    

Local Government Financial Statements (LKPD) are made as a form of accountability and transparency in the implementation of government activities. From the figures in the LKPD, analyses can be carried out related to the financial condition of the region. The purpose of this study is to provide an overview of the financial condition and financial trends of the Badung Regency Government in 2018-2022 based on the Financial Trend Monitoring System (FTMS) model which consists of 3 dimensions and 15 indicators. This research is a descriptive analysis conducted by descriptive statistical analysis based on secondary data in the form of LHP on LKPD Badung Regency 2018-2022 and interviews to confirm the cause of the decline in the financial trend of an indicator. The results of this study are as many as 11 of the 15 existing indicators experienced a positive (good) trend for 5 (five) years including the Operating Income indicator, PAD per Expenditure Ratio, Government Cash Ratio, Cash and Receivables Ratio, Current Asset Ratio, Short-Term Debt, Long-Term Debt, Revenue per Debt, Financial Balance, Financial Flexibility, and Infrastructure Maintenance. Meanwhile, the other 4 indicators experienced a negative trend (not good) consisting of indicators of Revenue per Personnel Expenditure, Independence Ratio, Intergovernmental Ratio, and Income per Capita.

This study aims to analyze the financial performance of PT Telekomunikasi Indonesia Tbk during the 2020-2022 period in terms of liquidity, solvency, activity and profitability ratios. The type of research used is descriptive quantitative research. The type of data used is quantitative data and the data source used is secondary data. The data analysis technique used in this study uses financial ratios. The results of the study show that the financial ratios of PT Telekomunikasi Indonesia Tbk during the period studied show unfavorable performance. The liquidity ratio shows that the company has not maximized its short-term obligations. The solvency ratio shows that the company has the ability to fulfill its long-term obligations. The activity ratio indicates that the company has not been able to utilize and manage its assets to increase sales. Profitability ratios based on ROA and ROE analysis in unfavorable conditions indicate that the company has not maximized in generating satisfactory profits and has not been efficient in the use of capital and returns on net income on capital invested by the company owner. But the NPM analysis shows that the company is able to generate good profits.

This research aims to find out how the company's financial performance at PT. Indofood Sukses Makmur Tbk in terms of liquidity ratios, solvency ratios, profitability ratios and activity ratios. The type of research used in this research is quantitative research with a descriptive approach. The data processed is the financial report of PT. Indofood Sukses Makmur 2020-2022. The analysis technique used is quantitative analysis, which uses a data analysis process in the form of numbers as a tool for analyzing and conducting studies. Then time series analysis is carried out, namely by comparing financial ratio analysis from one period to another, where the ratios used are financial ratio analysis consisting of liquidity ratios, solvency ratios, profitability ratios and activity ratios. from the current ratio and quick ratio, observations are in good condition, from the solvency ratio it is seen that the company is in a healthy condition, and from the profitability ratio it is seen from the net profit margin ratio, return on assets ratio, the company is in good condition and is healthy in gaining profits. And from the activity ratio, seen from the activity turnover ratio and fixed activity turnover ratio, the company is in good condition because the percentage in this ratio increases every year.

This study aims to determine the Financial Performance of the BMT NUKAS Cooperative in Bojonegoro Regency during the 2020-2022 period. This research will assist in making decisions and determining policies in the future, especially in terms of the financial performance of cooperatives. The variable in this study is financial performance, with a population and sample of all financial report data, especially balance sheets and income statements for the period 2020 - 2022. Meanwhile, the data analysis technique used is ratio analysis with criteria based on the Decree of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 06/Per/M.KUKM/V/2006. The results showed that the financial performance of the BMT NUKAS Cooperative in Bojonegoro Regency (1) based on the liquidity ratio: a) Current Ratio average value of 92.72% in very unhealthy conditions. b.) Quick Ratio average value of 96.46% in very unhealthy conditions. c) Cash Ratio average value of 9.60% in very unhealthy conditions (2) solvency ratio: a) Total Assets to Debt Ratio has an average of 106.56% including in unhealthy conditions. b) Total Equity to Debt Ratio has an average of 6.56% in unhealthy conditions (3) profitability ratios: a) Return On Investment has an average of 58.01% in healthy conditions b) Return On Equity has an average an average of 13.61% in unhealthy conditions.

In an organization, SIM Asset is a very important part because it is a condition for decision making in the form of information or financial reports needed. As a way of knowing the value of the effectiveness of the information system that takes place at the Regional Asset Management Revenue Agency of X District. Researchers use the DeLone and McLean model with the aim of measuring the effect of system quality, information quality, and service quality on user satisfaction and use and find out the net result of use of the information system. By using Partial Least Square (PLS) there are 8 hypotheses tested. Of the 8 hypotheses that have been tested, six are accepted while two are rejected.

The purpose of this study is to determine the financial condition of PT. Hero Supermarket Tbk using the Altman Z-Score, Springate, Zmijewski, and Grover methods for the 2019-2022 period. This type of research is quantitative descriptive research. The sample used in this study was PT. Hero Supermarket Tbk with simple random sampling as its sampling technique. The data used in this study is secondary data, namely financial statements obtained from the Indonesia Stock Exchange. The results of this study show that PT Hero Supermarket Tbk's Altman Z-Score, Springate, and Grover methods for four years on average have the same results, namely in 2019 the company was in good health. Meanwhile, in 2020-2022, PT Hero Supermarket Tbk went bankrupt. Unlike the three methods above, Zmijewski's method in 2019 and 2020 the company was in bankruptcy. But in 2021 and 2022 the company was in good health    

This study aims to determine the financial condition of credit cooperatives in the Puskopdit Swadaya Utama area experiencing potential financial distress in 2019-2021 using the Zmijewski method. The method of analysis in this study is accounting analysis in the form of the Zmijewski method. Data collection techniques in the form of literature studies and documentation. The data analysis technique in this study uses quantitative descriptive analysis using the Zmijewski method. The results show that credit cooperatives under the auspices of the Primary Swadaya Puskopdit based on X-Score calculations in the Zmijewski method in 2019, 2020, 2021 state that the financial distress zone is larger than the non-financial distress zone. financial distress. Research on 14 savings and loan credit cooperatives (KSP) under the auspices of the Maumere Swadaya Utama Puskopdit shows that there are 2 savings and loan cooperatives (KSP) that are included in the healthy zone (non-financial distress) and there are 9 savings and loan credit cooperatives (KSP) that are included in the bankruptcy zone (financial distress) in three consecutive years, namely 2019, 2020 and 2021.

This study aims to find out the condition of kpribi liquidity ratio of Karya Bhakti in 2010 - 2014, to know the condition of kpri rentability ratio of Karya Bhakti in 2010 - 2014, to know the condition of activity ratio in 2010 - 2014. The results showed kpri Karya Bhakti especially in 2010 slightly lower than in 2011, 2012 and 2013 increased, while in 2014 decreased compared to the previous year. Kpri Karya Bhakti's rentability is in a condition that tends to increase. The increase in SHU and the capital itself has changed so that the ratio condition also tends to increase. This shows the ability of KPRI Karya Bhakti in managing the rest of its business results. The rentability of Kpri by Bhakti increased from 2010 to 2012, while in 2013 to 2014 it decreased.The results showed that Kpri Karya Bhakti's activity is in a condition that tends to increase. The increase in sales and total assets has changed so that the ratio condition tends to increase. From 2010 to 2012 it increased. And in 2013 it declined, but in 2014 again increased.

The background of this research is that tax collection is less than optimal by government agencies and the low revenue from parking fees is still low, even though parking fees are a potential tax sector if the government continues to maximize its collection. This is what causes a decrease in revenue because revenue targets are not realized properly. The aim of this research is to find out the condition of local tax financial performance as measured using the value for money method through economic ratios, efficiency ratios, and effectiveness ratios. The research was conducted at the Medan City Regional Tax and Retribution Management Agency. And using a qualitative descriptive approach, with data collection techniques, namely interviews and documentation, and the data analysis technique used is descriptive analysis. The results in this study indicate that the measurement of the Economic Ratio is in the Less Economical criteria by obtaining an average value of 72.62%, this shows that the Medan City BPPRD cannot carry out cost management in an economical way. The measurement of the Efficiency Ratio is in the Very Efficient criteria with an average of 9.16% obtained, these results show that the financial performance of the Medan City BPPRD is very efficient. The measurement of the Effectiveness Ratio is in the Very Effective criteria by obtaining an average value of 110.33%. This shows that the Medan City BPPRD has succeeded in managing its performance.

In the current era of globalization and digital, fast, precise and accurate information services are needed. One of the technologies that must be applied in government agencies is the implementation of e-government which refers to the development of national e-government, and is adapted to the conditions that exist in each government agency. The aim of this e-government is to improve the quality of service and especially to realize the smart city which is currently being discussed. One of the districts that has recently implemented a smart city is the South Tapanuli district. So that in this study an analysis of the application of e-government in realizing smart cities will be carried out with the aim of knowing the process of implementing e-government policies, implementing smart cities that focus on the community, and to find out the obstacles or obstacles in the implementation of e-government. The results of the study explain that the implementation of e-government in South Tapanuli district is indeed very effective in realizing smart cities in the midst of increasingly sophisticated technological developments. This is shown by the achievement of smart city aspects, although not optimal. In the implementation of e-government there are still a number of weaknesses, obstacles and challenges because the implementation in South Tapanuli district is still relatively new. These obstacles include the inadequate availability of human resources, the level of public capacity regarding e-government is still very low. Supporting factors for e-government implementation are full government support through regulations and established financial support.

This research aims to analysis the soundness level of banks using the RGEC method at PT Bank Mandiri (Persero) Tbk in 2018-2021. The data studied is in the form of financial statements of PT Bank Mandiri (Persero) Tbk for 2018-2021. The data collection technique used is the documentation technique. The data analysis technique used is a qualitative descriptive analysis technique using the RGEC method. The results of this research show that Bank Mandiri for 2018-2021 is viewed from the aspect of risk profile with two ratios, namely the ratio of Non-Performing Loans for banks in a healthy condition and the ratio of Loan to Deposit Ratio for banks in a fairly healthy condition. Aspects of Good Corporate Governance get the title of very healthy. Earnings aspect with two ratios, namely the ratio of the bank's Return on Assets in a very healthy condition and the ratio of the bank's Net Interest Margin in a healthy condition. Aspects of Capital with the ratio of Capital Adequacy Ratio of the bank is in very healthy condition.      

Indonesia's development and financing for its country comes from the income of MSMEs in Indonesia. MSMEs are the economic cycle in Indonesia and MSMEs have a very high influence on improving the economy in Indonesia. More entrepreneurs and MSMEs will increase the economic value of a country, namely Indonesia, because the economy will grow in proportion to the growth of MSMEs with MSMEs, people are required to become entrepreneurs and as a producer and is expected to be able to import its products abroad to increase income from abroad and domestically. The survival of MSMEs is very important for the continuity of MSME businesses, for this reason the government provides various kinds of stimuli so that MSMEs are able to survive under certain conditions, especially during the Covid-19 pandemic. MSMEs need to make improvements in terms of financial governance. This understanding starts from an early age, namely in the MSME environment to support government programs that intensify calls for Indonesian people to comply with reporting which plays a very important role in the country's development. The main problem obtained from observations of MSMEs in Api-api village, Wonokerto is that they do not understand financial governance for MSME entities for business sustainability, so it is necessary to hold a workshop regarding strengthening financial governance of MSMEs to improve business sustainability in Api-Api Village, Kec. Wonokerto Regency Pekalongan. Goals and targets of community service in Api-Api Village, Kec. Wonokerto Regency Pekalongan is so that the public understands good financial governance and how to prepare financial reports for community businesses in Api-Api Village, Kec. Wonokerto Regency Pekalongan. The number of participants was 30 MSME business actors. The implementation method is carried out by presenting workshop material directly (offline) in Api-Api Village, Kec. Wonokerto Regency Pekalongan. The output of this community service is in the form of scientific journal publications in the ITS NU Pekalongan Community Service Journal and cinematic videos of the implementation of community service.