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This study aims to determine the effect of Current Ratio (CR) and Total Assets Turnover (TATO)  affect  the  Return  On  Assets  (ROA)  of  food  and  baverage  Manufacturing Companies  Listed  on  the  Indonesia  Stock  Exchange  (IDX)  in  2016-2020.  The independent variables used are Current Ratio (CR) and Total Assets Turnover (TATO). While the dependent variable used is Return On Assets (ROA). This type of research uses quantitative research methodology. The  population  in  this  study  is  food  and  baverage  manufacturing  industry companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period, namely 72 companies. For sampling using purposive sampling techniques, 23 food and baverage manufacturing companies were obtained that met the criteria. The amount of data processed by 23 companies times 5 (five) years, so there are 115 data. Data analysis techniques in this study using Multiple Linear Regression analysis. The results of this study show that 1). The Current Ratio partially have a positive and significant impact on Return On Assets.  2). Total Assets Turnover (TATO) partially have a positive and significant impact on Return On Assets. 

This study aims to determine the effect of (1) Current Rasio (CR), (2) Total Aset Turn Over (TATO), (3) Debt to Equity Rasio (DER) on profitability in transportation companies which listed on the Indonesia Stock Exchange (BEI) in 2019-2020. The method used to determine the sample is purposive sampling. The sample used in this research are 26 transportation companies which listed in Indonesia Stock Exchange. Data analysis technique used is multiple linear regression analysis. The result of the research shows that liquidity ratio (CR) has negative and not significant influence on profitability (ROE) because the current ratio of good transportation company means that there is decrease the profit because the profit is used to pay its short term debt. Activity ratio (TATO) has positive and significant influence on profitability (ROE) to rapid asset turnover indicates the ability of transportation companies to earn profits. Solvability ratio (DER) has negative and not significant influence on profitability (ROE) because transport companies tend to increase debt although not necessarily increase profit. It can be concluded that profitability can be influenced by liquidity, activity and solvability good for company. Transportation companies should pay more attention to financial performance to know the development of a company.

Du Pont System adalah analisis rasio yang digunakan untuk dapat mengetahui posisi laba dan penggunaan aset perusahaan dengan menggabungkan beberapa data dari neraca dan perhitungan laba rugi ke dalam dua ringkasan alat ukur kemampuan untuk menghasilkan profitabilitas yang terdiri dari ROI dan ROE. Penulisan ini bertujuan untuk mengetahui kinerja keuangan pada PT. Adhi Karya (Persero) Tbk. Dengan menggunakan metode Du Pont System dalam mengelola keuangannya pada periode 2017-2021. Data yang digunakan pada penelitian ini adalah data sekunder yang diperoleh dari website resmi www.adhi.co.id dan www.idx.co.id. Hasil penelitian ini menunjukkan bahwa kinerja keuangan PT. Adhi Karya (Persero) Tbk periode 2017-2021 tergolong kurang baik. Hal ini dikarenakan, dari lima variabel yang dianalisis dalam metode Du Pont System berupa Net Profit Margin (NPM), Total Assets Turnover (TATO), Return On Assets (ROA), Equity Multiplier (EM), Return On Equity (ROE) berada di bawah standar industri dan hanya EM nya saja yang meningkat, Meningkatnya nilai EM menandakan bahwa perusahaan banyak menggunakan dana eksternal atau utang untuk membiayai aktivitas perusahaan, yang disebabkan dengan adanya ketidakstabilan kinerja pada setiap tahunnya. Peningkatan ini terjadi karena adanya peningkatan total aktiva yang lebih besar dibandingkan dengan peningkatan total ekuitas. Sehingga perusahaan dapat mengelola hutang untuk memperbaiki keuntungan. Hal ini menunjukan bahwa perusahaan menggunakan sebagian besar hutang untuk menghasilkan keuntungan.

This study aims to determine the financial performance before and after the acquisition listed on the Indonesian Stock Exchange. This type of research is quantitative comparative, this research is to compare financial performance before and after the acquisition. This study uses quantitative data types, meaning that in analyzing the data used is data in the form of numbers. The unit of observation in this study is the 2016-2020 financial statements of PT ABC, Tbk. Data analysis methods used in this research are profitability ratios, liquidity ratios, solvency ratios and activity ratios by comparing the financial performance before and after the acquisition. Based on the results of research showing that financial performance as measured by financial ratios ROA, ROE, NPM, CR, QR, TATO and FATO has decreased after the acquisition compared to before the acquisition. The DAR, DER, and ITO ratios have increased after the acquisition compared to before the acquisition. The acquisition strategy has not been fully achieved within 2 years due to the condition of the financial performance of PT ABC Tbk. before the acquisition is better than after the acquisition.

This istudy iaims ito ianalyze ithe icompany's ifinancial iperformance iusing ifinancial iratios, iamong iothers, iProfitability iRatios, iSolvency iRatios, iLiquidity iRatios, iand iActivity iRatios iat iPT, iIndofood iSukses iMakmur iTbk. iThose ilisted ion ithe iIndonesia iStock iExchange isamples itaken iwere ithe ifinancial istatements iof iPT. iIndofood iSukses iMakmur iTbk. iPeriod i2017-2021. iThe itype iof idata iused iin ithis iresearch iis iquantitative idata. iThe iresults iof ithis istudy ishow ithat ithe iprofitability iratio ias imeasured iby iReturn ion iassets i(ROA) iand iReturn ion iEquity i(ROE) ifor i2017-2021 iis iquite iefficient. iThe isolvency iratio imeasured iusing ithe iDebt ito iAsset iRatio i(DAR) iand ithe iDebt ito iEquity iRatio i(DER) ifor i2017-2021 iis isaid ito ibe ihealthy. iThe iliquidity iratio ias imeasured iusing ithe iCurrent iRatio i(CR) iand iQuick iRatio i(QR) iin i2017-2021 iis isaid ito ibe ivery igood. iThe iactivity iratios imeasured iusing iFixed iAssets iTurn iOver i(FATO) iand iTotal iAssets iTurn iOver i(TATO) iin i2017-2021 iare ivery ieffective.

This study aims to determine the impact of the dependent variable on profit changes with the four independent variables consisting of the current ratio, total asset turnover, debt to equity ratio and net profit margin. This type of research used is a quantitative method. The samples used were 11 food and beverage companies listed on the Indonesia Stock Exchange in 2016-2021. The sampling technique used is purposive sampling. The data analysis method used is multiple linear regression analysis using the SPSS 22 program. The results showed that the current ratio has a negative effect on changes in earnings and total asset turnover, debt to equity ratio, net profit margin has no effect on changes in profits.

This research is based on the problems found based on the results of interviews with mathematics teachers and students at SMPN 1 Lareh Sago Halaban that the media used in the learning process only uses the blackboard with lecture and discussion methods, there is no technology-based learning media, especially educational games that are used by teachers to students related to mathematics lessons caused a lack of interest and activeness of students in mathematics subjects. Based on this, the solution given is to design a learning media. The purpose of this research is to produce learning media products in the form of educational games with the help of software Building 2 mathematics subjects at SMPN 1 Lareh Sago Halaban. The design of mathematics education games uses the construct 2 design application at SMPN 1 Lareh Sago Halaban with the Research and Development (R&D) research method using the MDLC (Multimedia Development Life Cycle) development model from Luther Sutopo the development model is explained in 6 stages, namely Concept, Design, Materials Collection, Assembly, Testing and Distribution. The product test used in the research is the validity test, practicality test, and effectiveness test. The product test results show that the educational games designed are valid, practical and effective. For the results of the validity test of three validators, the score was 0.88, the practical test by 3 practi- tators was 0.97, and the effectiveness test of twenty people was 0.92.

This study aims to determine the effect of Current Ratio (CR), Total Asset Turn Over, Net Profit Margin (NPM), and Earning Per Share (EPS) on firm value in ASEAN banking in the era of B.A.N.I. This research uses quantitative research – non case by using secondary data. The secondary data used is the annual report of banking companies in ASEAN in 2020-2021. The report is obtained from the official website of each stock exchange in every country in ASEAN. As for other secondary data used in this study in the form of journals, books, and other literature related to research. The results of this study are CR, TATO, NPM and EPS have an effect on Company value.

Masyarakat khususnya remaja ingin tampil menarik di dalam pergaulannya. Remaja banyak yang mengikuti tren yang mereka lihat di media sosial, salah satunya adalah penggunaan tato di tubuh mereka. Tetapi, karena keluarga mereka sangat melarang penggunaan tato permanen itu baik karena urusan agama dan kesehatan, mereka mencari alternatif dengan menggunakan tato temporer. Banyak dari mereka belum mengetahui kandungan tato temporer seperti hena ataupun stiker tato yang mereka gunakan. Bahan tato temporer itu ditambahkan dengan senyawa berbahaya seperti PPD dan logam berat agar warna yang dihasilkan menjadi lebih baik. Tetapi PPD dan logam berat dapat mengganggu kesehatan mereka. Oleh karena itu, perlu diberikan edukasi tentang penggunaan tato temporer dan bahaya yang ditimbulkan ketika menggunakan tato temporer itu. Kegiatan Abdimas telah dilaksanakan di Lingkungan RT 02 RW 01 Kelurahan Rawa Buaya dengan jumlah peserta abdimas sebanyak 26 orang. Peserta abdimas didominasi oleh perempuan sebanyak 25 orang (96%) dan 1 orang laki laki (4%). Pengetahuan warga abdimas mengenai bahaya tato temporer meningkat sebanyak 92,31 % dari sebelum dilakukan pemaparan materi.

Penelitian ini bertujuan untuk mengetahui kinerja keuangan Bank BRI syariah tahun 2016-2020 melalui CR, DAR, ROA dan TATO. Sample dalam penelitian ini menggunakan sample jenuh. Penelitian ini menggunakan pendekatan kulitatif yang bersumber dari laporan keuangan melalui situs resmi Bank BRI Syariah dan IDX. Data yang digunakan adalah data Time Series tahun 2016-2020. Dianalisi dengan menggunakan Microsoft Exel dan rumus dalam setiap rasio dengan menggunakan analisis regresi linier sederhana. Hasil penelitian ini menunjukan bahwa kinerja keuangan Bank BRI Syariah diukur melalui analisis Current Ratio, Debt Asset Ratio, Retrun On Asset, dan  Total Asset Trun Over dalam menilai kinerja keuangan Bank BRI Syariah peneliti dapat menyimpulkan bahwa kinerja keuangan perusahaan diukur melalui Retrun On Asset, Total Asset Trun Over memiliki kinerja yang tidak baik, namun tidak dengan Current Ratio dan Debt To Asset Rasio  yang memiliki kinerja keuangan yang baik, karena dapat dilihat dari kinerja keuangan perusahaan diukur melalui Retrun On Asset Ratio, Total Asset Trun Over dimana perusahaan memiliki total aktiva yang cukup besar namun belum mampu memanfaatkannya untuk menghasilkan laba yang besar, sedangkan Current Ratio memiliki aktiva lancar yang cukup besar dan mampu dalam memanfaatkannya untuk menghasilkan nilai yang baik dan Debt To Asset Rasio memiliki nilai Debt To Asset Rasio yang kecil sehingga perusahaan bisa dapat mengembalikan pinjaman juga semakin kecil.

Penerapan model pembelajaran yang tepat pada pembelajaran sangatlah berpengaruh dalam meningkatkan kualitas pembelajaran. Pada penelitian ini difokuskan pada peningkatan hasil belajar siswa dengan menerapkan model pembelajaran kooperatif tipe make a match pada materi SPLDV. Penelitian ini mengambil subjek kelas VIII SMP Negeri 2 Tatoareng yang terdiri dari 15 siswa sebagai kelas eksperimen. Kemudian data dikumpul berdasarkan hasil tes akhir setelah perlakuan diberikan pada subjek penelitian. Penelitian ini juga melakukan uji prasyarat yaitu uji normalitas dan homogenitas dimana didapatkan hasil yang data yang normal dan homogen, serta dilanjutkan dengan pengujian hipotesis menggunakan uji-t. Hasil diperoleh bahwa t-hitung = 1,941 dan t-tabel = 1,710 dengan taraf nyata yang digunakan adalah 0,05. Kesimpulan yang diperoleh adalah hasil belajar siswa yang menggunakan model kooperatif tipe make a match lebih tinggi dibandingkan dengan hasil belajar yang menggunakan model konvensional, sehingga model make a match cocok untuk digunakan dalam pembelajaran SPLDV

The first Covid-19 virus in Indonesia occurred in March 2020. With the virus, it had an impact on the company's financial performance. This study aims to determine whether there are significant differences in the financial performance of transportation companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. The data used in this study is secondary data obtained from the Indonesia Stock Exchange in the form of 2019 and 2020 annual reports. 2019 financial statements for conditions before the COVID-19 pandemic and 2020 annual reports for conditions during the COVID-19 pandemic. The research variables used are Return On Equity (ROE), Quick Ratio (QR), Debt To Equity Ratio (DER), and Total Assets Turn Over (TATO). The results showed that there were significant differences in Return On Equity (ROE) and Total Assets Turn Over (TATO). Meanwhile, for Quick Ratio (QR) and Debt To Equity Ratio (DER) there is no significant difference. Keywords : Kinerja Keuangan, Return On Equity, Quick Ratio, Debt To Equity Ratio, Total Assets Turn Over

Penelitian ini bertujuan untuk mengetahui kinerja keuangan PT Semen Tonasa periode 2016 sampai dengan 2020 dengan menggunakan metode Du Pont. Populasi dalam penelitian ini yaitu laporan keuangan PT Semen Tonasa periode 2016-2020. Adapun sampel dalam penelitian yaitu laporan posisi keuangan dan laporan laba rugi PT Semen Tonasa tahun 2016-2020. Teknik pengumpulan data dalam penelitian ini yaitu menggunakan teknik wawancara dan dokumentasi dimana jenis datanya yaitu kuantitatif. Teknik analisis data yang digunakan yaitu analisis Du Pont yang terdiri dari Return On Investment (ROI) yang mencakup rasio Net Profit Margin (NPM) dan Total Assets Turnover (TATO), serta Return On Equity (ROE) yang mencakup Return On Investment (ROI) dan Equity Multiplier.Berdasarkan hasil penelitian disimpulkan bahwa kinerja PT Semen Tonasa untuk periode 2016-2020 yang dinilai menggunakan standar rata-rata industri semen menunjukkan kinerja yang belum optimal pada tahun 2016 dan 2017, dan optimal pada tahun 2018-2020 yang dilihat dari nilai Return On Investment (ROI) dan nilai Return On Equity (ROE). Kinerja keuangan yang belum optimal yang dilihat dari nilai Return On Investment (ROI) ini disebabkan karena perusahaan kurang mampu dalam meminimalisir biaya beban usaha yang ada sehingga laba bersih yang diperoleh perusahaan masih rendah. Sedangkan dari sisi Return On Equity (ROE) disebabkan oleh hasil (return) atas jumlah aktiva yang digunakan dan kemampuan perusahaan dalam mendayagunakan ekuitas pemegang saham belum optimal. Kinerja keuangan yang telah optimal pada tahun 2018-2020 dari sisi Return On Investment (ROI) disebabkan oleh perusahaan telah mampu meminimalisir beban usaha yang ada sehingga perusahaan dapat memperoleh laba bersih yang tinggi. Sedangkan dari sisi Return On Equity (ROE) disebabkan oleh tingginya laba bersih yang diperoleh perusahaan akibat mampunya perusahaan dalam meminimalisir beban usaha yang digunakan dan perusahaan telah mampu meningkatkan ekuitas atau modal sendirinya untuk membiayai aset.      

This study discusses the effect of Total Asset Turnover (TATO), Price Earning Ratio (PER) and Times Interest Earned Ratio (TIE) to Stock Return with Company Size and Financial Distrsess as a moderating variable . This research uses the object of Retail sub-sector companies in Southeast Asia for the period 2012-2020. The data collected is secondary data with the documentation method in the form of the company's annual report. The sampling method used in this study using purposive sampling technique and obtained 15 companies with a sample of 135 samples. The analysis technique used is Moderated Regression Analysis (MRA), analysis, multiple linear regression, partial test and simultaneous test. The results of the study partially concluded that Total Asset Turnover has no effect on Stock Return, Price Earning Ratio significant effect on Stock Return, and Times Interest Earned Ratio significant effect on Stock Return . The results of the study simultaneously showed that the F-count value was 3.649 and the F-table was 2.70, meaning that the F-count > F-table or a significant value of 0.015 <0.05. So, Total Asset Turnover, Price Earning Ratio and Times Interest Earned Ratio together (simultaneously) have a significant effect on stock return. The results of the study by Moderated Regression Analysis (MRA) concluded that Company Size and Financial Distrsess does not moderate Total Asset Turnover on Stock Return, Company Size and Financial Distrsess does not moderate Price Earning Ratio to Stock Return, and Company Size and Financial Distrsess does not moderate Times Interest Earned Ratio to Stock Return .    

The company's performance can be seen from the profitability and sustainability in maintaining its business, especially retail companies. The purpose of this study was to examine the influence of factors that affect the performance of retail companies, such as DER, NPM and TATO. The population of this research is 25 companies and the research sample is 8 companies on the Indonesia Stock Exchange (IDX).The research method uses Normality Test, t test, Anova test, Coefficient of Determinants, Correlation and Multiple Linear Regression using SPSS software version 22. The results of the research Net Profit Margin (NPM) and Total Asset Turnover (TATO) have a significant effect on Return on Assets (ROA), while the Debt Equity Ratio (DER) has no significant effect. However, simultaneously the three independent variables (DER, NPM and TATO) have a significant effect on Return on Assets with the equation Y = -0.015 - 0.001X1 + 1.549X2 + 0.011X3.

This study aims to determine the analysis of differences in financial performance of property and real estate companies listed on the Indonesia Stock Exchange (IDX) before and during the Covid-19 pandemic as measured using ratios, solvency ratios, activity ratiod, and profitability ratios. The method used is purposive sampling where from 62 companies there are 47 companies used in the study based on certain considerations in accordance with the criteria carried out. The type data used id secondary data obtained from the Indonesia Stock Exchange in the form of Property and Real Estate annual report for the period 2019-2020. The ratios used in this study are Cash Ratio (CR), Debt to Assets Ratio (DAR), Total Assets Turn Over (TATO), dan Return On Assets (ROA). The result of this study indicate thet the Debt to Assets Ratio (DAR), Total Asset Turn Over (TATO), and Return On Assets (ROA) have significant differences. While the Cash Ratio (CR) there is no significant difference.

Company value described how good or bad the manager of wealth management, itcan be seen from the measurement of financial performance obtained. The purpose of thisreasearch is to analyze the effect of the financial performance of the company's value tothe disclosure of corporate social responsibility as a moderating variable onmanufacturing companies listed in Indonesia Stock Exchange period 2012-2015. Theindependent variables are financial performance (ROA, ROE, CR, DER, TATO), thedependent variable is the enterprise value (Tobin's Q) and variable CSR as moderation.Samples were 30 companies listed on the Stock Exchange. Sampling of thepopulation using purposive sampling technique. Financial reporting data, ICMD andannual reports obtained from IDX. Testing the hypothesis in this research using multipleregression analysis with SPSS applications 21.The results of the research with multiple linear regression showed that theROA, ROE, CR, DER significant positive effect on firm value, while TATO significantnegative effect on firm value.The moderating variables with interaction test shows thatdisclosure corporate social responsibility moderating influence ROA by value company,while corporate social responsibility disclosure doesn’t moderating influence ROE, CR,DER, TATO by value of the firm.