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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.

This study analyzes the impact of Environmental, Social & Governance (ESG) Risk Rating on Debt Financing in companies listed on IDX ESG Leaders for the period 2020-2023. Data was obtained through saturated sampling techniques and used an unbalanced panel with 30 companies included in IDX ESG Leaders for each period over the 3-year observation period, resulting in a total of 90 samples. The variables studied include ESG Risk Rating, Leverage, and Profitability. The results show that ESG Risk Rating has a significantly negative impact on Debt Financing. Control variables such as leverage do not impact Debt Financing, whereas profitability has a significantly negative impact on Debt Financing.

This research was carried out with the aim of finding out how to calculate Trend  Analysis (Index Number Series Analysis) in PT Timah Tbk financial reports and how to explain the results of calculations using Trend Analysis (Index Number Series Analysis). The research approach uses a quantitative type using secondary data collected using documentation and literature study methods. By analyzing financial report data at PT Timah Tbk. The technique for collecting secondary data is carried out using documentation techniques. namely by collecting company financial reports from December 31 2020. 2021. 2022. 2023 and March 31 2024. Data is collected from the official IDX website. namely (www.idx.co.id) by downloading . The research results show that the financial trend analysis of PT Timah Tbk from 2020 to 2024 shows significant changes in various aspects of the company's finances. PT Timah Tbk succeeded in increasing its total equity. major challenges in maintaining revenue and cost efficiency led to a decrease in overall profitability. In research. researchers have an interest in time and knowledge. which results in less comprehensive research results and obtaining limited information.

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.

This research aims to find out and analyze how much influence Profitability, Financial Leverage and Company Age have on Income Smoothing in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX for the 2018-2022 Period. This type of research is quantitative research, the type of data is secondary data which can be accessed via the official website of the Indonesian Stock Exchange (www.idx.co.id). The sampling technique used in this research was the Purposive Sampling method with a total sample of 33 companies. Data analysis techniques use descriptive statistical tests, classical assumption tests, coefficient of determination tests and hypothesis tests. The results of this research partially show that the Profitability variable has no significant effect on Income Smoothing as evidenced by the results of the t count < t table test of 1.763 > 2.05553. Financial Leverage has a significant effect on Income Smoothing as evidenced by the t test results > t table of 2.868 < 2.05553. Company age does not have a significant effect on Income Smoothing as evidenced by the results of the t test < t table of 0.207 > 2.05553. Profitability, Financial Leverage and Company Age simultaneously have a significant effect on Income Smoothing as evidenced by the results of the f test which shows a significance value of 0.003 < 0.05, meaning that Ha is accepted.

The purpose of this literature review is to examine the factors that influence dividend policy. This study reviews existing literature on dividend policy and identifies several factors that affect a company's decision to pay dividends. These factors include profitability, liquidity, free cash flow, firm size, leverage, company life cycle, and asset turnover. This study finds that these factors interact with each other and affect a company's ability to pay dividends. The findings of this study provide insights for companies to develop effective dividend policies that balance investor interests and financial performance. This study also highlights the limitations of existing research and suggests avenues for future research.

This study discusses the capitalization of education and its impact on Islamic education, with a discussion of what is the definition of capitalization of education, Islam's view of capitalization of education, and the impact of capitalization of education on Islamic education. Education is an effort to educate humans to become a complete human being. Education is a forum to provide assistance to students to become more mature. Islamic education is a conscious guidance or leader by educators towards the physical and spiritual development of students towards the formation of their main personality (insan kamil).  Capitalism in education means the capitalization of education, which is the process of capitalizing on education. Where the principles of the market economy, such as competition, profitability, and privatization, have a significant effect on the education system. In this context, education is seen as a market where a commercial approach is applied to manage, finance, and provide educational services.

This study analyzes the impact of multinationality and capital intensity on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the primary consumer goods sector for the period 2020-2022. Data was obtained through purposive sampling from the annual reports of these companies. The variables studied include multinationality, capital intensity, leverage, company size, and profitability. The results show that multinationality has a significant impact on tax avoidance, while capital intensity does not show a significant effect. Control variables such as leverage, company size, and profitability also have a significant impact on tax avoidance.

The non-cyclical consumer sector is a stock sector issued by companies with businesses that are not affected by seasons or economic cycles in a country. The products or services sold are basic necessities that people always need, so their sales are not affected by economic conditions. The non-cyclical Consumer Sector is related to company value through various factors. Non-cyclical consumer sector companies produce or distribute anti-cyclical goods and services, which are not affected by economic growth. This need must exist and cannot be eliminated from daily use, so that this sector experiences growth in line with population growth and an increase in people's income. For companies that have been listed on the stock exchange, an increase in company value is equivalent to an increase in share price. Meanwhile, for companies that have not yet been listed on the stock exchange, the company's value will be reflected in things such as company sales, business prospects, level of risk faced, market conditions and other factors. Therefore, analysis of the factors that influence the value of banking companies is very important.    

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.

This research aims to examine whether institutional ownership, profitability, and leverage have an effect on firm value. The population in this study consists of companies in the financial sector for the period 2021 to 2022. The sample size for this study includes 94 companies, with a total of 188 observations. The sampling technique employed is purposive sampling. The research method used is quantitative, with secondary data as the data source. Data analysis is conducted using data panel regression analysis with eviews version 12. The results of this research provide empirical evidence that institutional ownership and profitability have no effect on company value. Meanwhile, leverage has a positive effect on company value.

The purpose of this research is to examine profitability, company size, leverage, and ownership structure on company value. This research uses secondary data from annual reports of industrial sector companies listed on the IDX during the 2019-2022 period. The population in this study was 56 companies using purposive sampling techniques, resulting in 14 companies so that the total sample for 4 years was 56 samples. Data processing uses SPSS version 26 with multiple linear analysis methods. Based on the results of the analysis carried out, it is known that profitability and leverage have no effect on company value, while company size, managerial ownership and institutional ownership have an effect on company value.  

Based on interviews and analysis, the management of Super Chicken Noodle Eatery conducts comprehensive production cost calculations in determining the selling price. They consider various factors, including raw material costs, labor costs, and factory overhead costs. Additionally, they also take into account external market conditions, such as competitor prices, the level of competition, and consumer preferences. By considering these various factors, the management strives to establish competitive selling prices in the market. However, they face several challenges in the pricing process. One of the main challenges is the unstable fluctuations in raw material prices, which can significantly impact production costs. Additionally, the high level of competition in the local market is also a factor to be considered. Furthermore, the management also struggles with adjusting prices to changes in consumer preferences. Another challenge faced is the increasing factory overhead costs that tend to rise over time. This demands careful and flexible analysis from the management in determining selling prices that remain competitive in the market. Through a comprehensive approach in calculating production costs and considering external factors, the management of Super Chicken Noodle Eatery strives to achieve competitive selling prices in the market while still maintaining profitability.

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.

Murabahah financing is one of the most popular types of financing for customers who do not escape the role of the account officer in the analysis of determining the feasibility of applying for murabahah financing. There are differences in the total number of customers who apply for murabahah financing and the total realization of murabahah financing, in that customers who apply for murabahah financing are not always accepted by the account officer. Financing was rejected because there were customers who did not meet the eligibility assessment on character, capacity and collateral. If the feasibility assessment in several aspects is not fulfilled, the customer is deemed unfit to be provided with financing.This research aims to determine the role of account officers in determining the feasibility of applying for murabahah financing at BPRS Metro Madani KC Unit II Tulang Bawang. This type of research is field research, while the nature of the research is descriptive qualitative. Data collection techniques through interviews and documentation. After the data was obtained, the data was analyzed using inductive thinking methods.The research results show that account officers play a role in managing accounts, managing products, managing financing, managing sales and managing profitability. And the account officer has carried out his role well in determining the feasibility of applying for murabahah financing in accordance with theory, namely using 5C analysis, although in terms of character, capacity and economic conditions in practice it has not been carried out optimally.

The purpose of this study was to examine the effect of fee-based income and foreign exchange fees on return on assets at Muamalat bank for the 2015-2020 period. There are two types of fee-based income studied, namely fee and commission income, and foreign exchange transaction service income. The sample is using Quarterly financial reports for the 2015-2020 period in this study. Multiple regression based on ordinary least squares (OLS). The results showed that the three types of fee-based income had a positive and significant effect on return on assets. However, total assets have no significant effect. Overall, the results suggest that banks should increase their fee-based income activities to improve profitability.

The purpose of this study is to collect data and information and analyze related to profitability, leverage and company size on income smoothing in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. The method used in this study is quantitative with a descriptive and associative approach. The sample used in this study was 67 companies through purposive sampling. The data used in this study are secondary data (indirect observation). The data analysis method uses panel data regression analysis (pooled data) with STATA software version 17. The results of the study show that partially shows that the profitability/ROA variable does not affect income smoothing, as well as leverage/DER does not affect income smoothing, while company size significantly affects income smoothing. Simultaneously, profitability, leverage and company size do not affect income smoothing in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Because the significance level is > 0.05.

This study aims to examine capital structure, profitability and dividend policy on firm value. This study used a sample of mining companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This sampling method is using purposive sampling. Based on predetermined criteria, a sample of 17 companies was obtained. This research was conducted with a period of 3 years, bringing the total sample to 51 companies. The type of data used is secondary data taken from the company's financial statements. The analysis technique used in this study is multiple linear regression using the SPSS 26 application program. The results show that capital structure (DER) has no effect on firm value (PBV), while profitability (ROA) has a significant positive effect on firm value (PBV). And dividend policy (DPR) has a significant positive effect on firm value (PBV).