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The aim of this research is to determine appropriate investment decisions for infrastructure companies listed on the IDX in 2018–2022, based on intrinsic value calculations using the P/E Ratio (PER) approach. The research method used is quantitative descriptive, using the company's annual financial report data in calculating the company's intrinsic value. This study analyzes ten company stocks, including IPCM, LINK, NRCA, PBSA, POWR, TBIG, TLKM, TOTL, TOWR, and WEGE. The results of this research show that all shares of infrastructure companies selected as research objects are declared undervalued, so buying or increasing the ownership portion of these shares is the right investment decision.

This research aims to determine the effect of profitability ratios and activity ratios on profit growth at PT. Astra Agro Lestari during the 2012-2021 period. The independent variables used to measure profitability ratios are return on investment (ROI) and Gross Profit Margin (GPM), the independent variables used to measure activity ratios are measured by Receivable turnover (RTO) and Fixed asset turnover (FATO). The dependent variable used in this research is profit growth. The data in this study uses secondary data, namely financial reports for 10 years, starting from 2012-2021 at PT. Astra Agro Lestari Tbk. The data analysis techniques used are the classical assumption test, multiple linear regression analysis, correlation coefficient, coefficient of determination t test and f test. The results of research using the t test show that the return on investment (ROI) variable has no significant effect on profit growth, the Gross Profit Margin (GPM) variable has no significant effect on profit growth, the Receivable Turnover (RTO) variable has no significant effect on profit growth and the Fixed variable asset turnover (FATO) has no significant effect on profit growth.  

Maria Salda Tangke Bandaso, 2023 Analysis of Financial Performance in Manufacturing Companies Listed on the Indonesian Stock Exchange. This study aims to identify and analyze the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. This type of research is descriptive quantitative research, descriptive quantitative research is the calculation of data in the form of annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange. The type of data used is secondary data in the form of data in the form of documents obtained by the official IDX link (www.idx.co.id). From the results of the research, the results obtained are 1) based on the current ratio or the current ratio of the financial performance of companies listed on the IDX that are sampled to get good/very good criteria 2) based on quick ratios or quick ratios of the financial performance of companies listed on the IDX that are sampled to get good/very good criteria 3) based on cash ratios or cash ratios of companies listed on the IDX that are sampled to get very good criteria

This research aims to determine the financial performance of KSP kopdit Pintu Air Rotat using Activity Ratios and profitability ratios. The method used in this research is a qualitative descriptive approach, namely to describe systematically, factually and accurately regarding the facts, characteristics and relationships between enveloping phenomena. The type of data used is qualitative data using financial reports for the last 5 years of KSP Kopdit Pintu Air Rotat. This research data was obtained from interviews with the Head of Finance at the Head Office of KSP Kopdit Pintu Air Rotat and documentation of the financial reports of KSP Kopdit Pintu Air Rotat. Based on the research carried out, the problem found was that the financial performance at the Head Office of KSP Kopdit Pintu Air Rotat experienced increases and decreases from year to year. The results of the research showed that based on the activity ratio and profitability ratio at KSP Kopdit Pintu Air Rotat the indicator was "Very Unhealthy ”.  

PT Diamond Food Indonesia Tbk is a company engaged in the food and beverage industry. The company's purpose in general is to increase profitability. However, there are several factors that can affect the profitability. The purpose of this study was to know and analyze the influence of leverage and liquidty on profitability at PT Diamond Food Indonesia Tbk simultaneously and partially. The type of data used is secondary data derived from the Financial Statements of PT Diamond Food Indonesia Tbk for the period 2020 – 2022. The research method used is quantitative descriptive analysis. The analyzer uses multiple linear regression equations, classical asumi tests, Detemination coefficient tests (R²), t tests (partial) and F tests (simultaneous). Data processing used SPSS version 25 program. Variable Leverage is measured using Debt Equity Ratio (DER), Liquidity is measured using the ratio namely Current Ratio (CR) and Profitability is measured using Return On Assets (ROA). Based on the results of the analysis with the t test (partial) shows that the variable leverage partially has no effect on profitability and the variable liquidity partially has a negative effect on profitability. Simultaneously showing variable results Leverage and Liquidity simultaneously have a significant effect on Profitability

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.

This research aims to determine the effect of fraud diamonds on the tendency for fraudulent financial reports in Manufacturing Companies in the Consumer Goods Industry Sub-Sector listed on the IDX in 2019-2021. This research was conducted using the associative causal method. The sample selection in this study used a purposive sampling method, with the sample criteria being the financial reports of 10 companies in the Consumer Goods Industry Sub-Sector Manufacturing Company registered on the IDX in 2019-2021. This research data was obtained from literature and documentation studies, data analysis techniques were obtained from IBM SPSS statistics version 26. Data analysis used in this research is, descriptive statistics, classical assumption tests using normality tests, autocorrelation tests, multicollinearity tests and heteroscedasticity tests, analysis multiple linear regression, hypothesis testing using partial test (t), simultaneous test (f) and coefficient of determination test (R2). The results of the research partially show that external pressure and ineffective supervision have proven to have a positive effect on financial report fraud. Meanwhile, the financial target variables, change of auditor, change of director were proven to have no positive effect on financial statement fraud. The variables pressure, opportunity, rationalization and ability simultaneously have a significant effect on financial statement fraud at a significant level of 5%. In this research, the fraud variable is explained by independent variables by 31.3%, the remaining 68.7% is explained by other external factors which are not in this study.

This study aims to determine the financial performance of financial resilience in times of crisis of each company engaged in the Food and Beverage (F&B) sector, namely PT Indofood Sukses Makmur Tbk, PT Unilever Indonesia Tbk, and PT Sentra Food Indonesia Tbk during 2019- 2021 through ratio analysis. The data analysis method used is a quantitative descriptive method, namely by collecting, processing, and interpreting the data obtained so that it can provide a clear picture of the situation under study based on the numbers. The result of this study is that the liquidity ratio has a significantly positive effect on financial resilience. While the leverage ratio and profitability ratios have no significant positive effect on financial resilience.

The purpose of this research is to analyze the effect of net working capital, solvency and company size on profitability. There are independent variables including net working capital using Net Working Capital, solvency using Debt to Equity Ratio, company size using natural logarithm of total assets and the dependent variable profitability using Net Profit Margin. The sample in this research uses the food and beverage sub-sector which is listed on the Indonesia Stock Exchange for the 2019-2021 period, publishes annual financial reports for 2019-2021, as well as entities with complete financial report data related to research variables, entities earn profits throughout 2019- 2021, entities that publish their financial reports in rupiah currency in 2019-2021 using the non-purposive sampling method. In this research, there were 20 entities that supported the research sample criteria, so that 60 financial report data were obtained. This research method uses classical assumption tests such as normality, multicollinearity, heteroscedasticity and autocorrelation used in this research. Furthermore, the hypothesis is tested with the F test, t test and the coefficient of determination. The research test uses multiple regression analysis with multiple regression equation models. Based on the test findings, it is known that working capital has no impact on profitability, solvency has a negative impact on profitability and company size has a positive impact on profitability in food and beverage sub-sector entities listed on the Indonesia Stock Exchange in 2019-2021.

The Broiler Chicken business owned by Andien, belonging to Mrs. Tri Winarti, initially operated with a capacity of 12,000 chickens and planned to expand to 24,000 chickens. This study aims to assess the sustainability of the development of Andien's Broiler Chicken farm to 24,000 chickens from a financial perspective. Financial analysis was conducted through calculations of Net Present Value (NPV), Benefit Cost Ratio (BCR), Internal Rate of Return (IRR), and Payback Period (PP). From the calculation results, it can be concluded that the expansion of Andien's Broiler Chicken business from 12,000 chickens to 24,000 chickens is a viable step based on the scenario calculations. The Payback Period (PP) is 1.31 periods, indicating a quick payback of investment as PP is less than 12 periods. The calculation results show an NPV value of Rp 4,936,714,867 using a 6% discount rate (based on the 2023 BRI KUR interest rate), and if using a 7% discount rate (based on the 2023 Mandiri KUR interest rate), the NPV would be 4,633,045,331. The presence of a positive NPV indicates the viability of this business development. The calculated IRR value reaches 22.26%, exceeding the 6% discount rate. The feasibility of the business is also supported by a BCR value of 1.09, where a ratio above 1 indicates the viability of the business.

This study aims to analyze financial statements to determine the potential for bankruptcy in companies in the transportation and logistics sector using the Altman Z-score, Grover and Zmijewski methods. The research used is quantitative with a descriptive approach. The population used is 28 companies in the transportation and logistics sector. The sample used in this research was 15 companies using purposive sampling technique in taking the sample. Statistical analysis in this study uses the calculation of the company's financial ratios from each bankruptcy method. The data used is secondary data in the form of financial reports obtained from the Indonesian Stock Exchange. The results showed that of the 15 sample companies using the Altman method, 8 were bankrupt, 1 was a gray area, 6 were healthy. Grover's results are 7 bankrupt and 8 healthy and Zmijewski's results are 10 bankrupt, 5 healthy. And of the 15 sample companies, there are 5 companies that have a greater potential for bankruptcy using these three methods.    

This study aims to prove empirically the effect of financial performance on the receipt of Regional Incentive Funds in provincial governments in Indonesia. Measurement of financial performance uses the Regional Financial Independence Ratio and the Regional Expenditure Efficiency Ratio. The research method used is quantitative method with sample selection using purposive sampling technique in order to obtain 30 provincial governments as research samples within 3 years. The data analysis method used is multiple linear analysis using IBM SPSS Statistics 26. The results of this panel research are that simultaneously the Independence Ratio and the Efficiency Ratio have a positive effect on Regional Incentive Funds. Partially, the Regional Financial Independence Ratio which compares Regional Original Income to total regional income has a positive and significant effect on Regional Incentive Funds. The Regional Expenditure Effectiveness Ratio which compares the realization of regional expenditures to the regional expenditure budget partially has a positive and significant effect on Regional Incentive Funds.

The purpose of this research is to evaluate PT. Batulicin Nusantara Maritim's financial performance between 2018 and 2022 based on its profitability and liquidity ratios. The financial accounts of PT. Batulicin Nusantara Maritim, a coal transportation service provider listed on the investment gallery of the Indonesian Stock Exchange (GIBEI), are the subject of this study. An analysis of the documentation was the method employed to prepare this research. Data is collected through the study, recording, and classification of documentation. This study requires the gathering of data from a corporation in the form of financial reports, which will then be used as research material. The data was then compiled, classified, confidentially handled, and evaluated using quantitative descriptive analysis to offer a summary of the issues encountered or looked into. Results of the study The financial performance of PT. Batulicin Maritime Archipelago is impacted by the profitability ratio and liquidity ratio of PT. Batulicin Nusantara Maritim during the years 2018 to 2022. has an effect on the financial performance of PT. Batulicin Nusantara Maritim.

Financial ratio analysis is the basis for assessing the performance of cooperatives in managing their funding sources in a certain period. An analysis of KSP Kopdit Pintu Air's financial performance is carried out in relation to the importance of assessing the company's financial performance so that it becomes an evaluation of the company's future development. In particular, researchers assess the company's financial performance based on the ratio of liquidity and profitability.The research method used is a quantitative method with a descriptive format. The results of the calculation of the ratio are then compared with the standard Regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia No.06/Per/M.KUKM/V/2006 concerning Guidelines for the Assessment of Achievement Cooperatives. The results of the study show that the financial performance of KSP Kopdit Pintu Air for 2019-2021, when viewed from the aspects of liquidity and profitability, is generally still below the standards of the Minister of Cooperatives and SMEs of the Republic of Indonesia No.06/Per/M.KUKM/V/2006. KSP Kopdit Pintu Air should make improvements to assets and KSP Kopdit Pintu Air should also reduce and reduce the amount of current debt and further increase the current assets of the cooperative.

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.

This study aims to determine and analyze financial performance using the value for money method of the Sikka Regency Regional Financial and Asset Management Agency. This type of research is descriptive quantitative. The data used is secondary data. Data collection techniques using literature and documentation. The data analysis used is quantitative analysis using the value for money method based on three elements, namely economy, efficiency and effectiveness. The results of the study show that the financial performance of the Sikka Regency Regional Financial and Asset Management Agency for the 2019-2021 fiscal year, when viewed from an economic level, is categorized as economical because the economic ratio level is less than 100%. Judging from the level of efficiency, the 2019-2021 fiscal year is categorized as efficient because the efficiency ratio is less than 100%. In terms of the level of effectiveness for the 2019 and 2021 fiscal years, they are categorized as ineffective because the effectiveness ratio is less than 100% and 2020 is categorized as effective because the effectiveness ratio is more than 100%.

The meaning of marriage in society is important to know. This aims to identify whether or not there is a shift based on generations X, Y and Z in viewing marriage. So that it can reveal the meaning of marriage in society. Marriage is one of the factors why women are strongly encouraged to get married. Marriage is also a way for someone to perfect worship. Each individual also has their own choice in deciding to get married. Therefore, this study aims to describe the meaning of marriage based on generations in Rantau Panjang Village, North Lingga District from several factors of rational choice theory. This research uses a descriptive qualitative approach that aims to conduct in-depth research on the meaning of marriage based on generations. The research method used used Purposive Sampling. Data collection techniques use direct observation and structured interviews to obtain data. The theory used in this research is rational choice by James Coleman. Rational choice theory emphasizes a person to take an action that will utilize resources in achieving a goal. In this study, rational choice theory is used to explain the meaning of marriage in society so that marriage is in accordance with one's personal choice. The results showed that how the meaning of marriage between generations in choosing to get married. Most of them are caused by religious, arranged marriage and financial obligations.

Profits can be used by companies to run their business and strengthen the company's position in facing competition at the local, national and international levels. The purpose of this study was to determine whether Return On Equity (ROE) and Debt To Equity Ratio (DER) have an influence on profit growth at PT. Unilever Indonesia Tbk during the 2012-2021 period either partially or simultaneously. This type of research includes associative research. The instrument used in this study is in the form of a list of financial statements tables of PT. Unilever Indonesia Tbk. The population used in this study is the financial statements at PT. Unilever Indonesia Tbk for 40 years (1982-2022). The sample is the financial statements for the last 10 years from 2012-2021 which consist of a balance sheet and profit and loss. The sampling technique used is Non Probability Sampling, namely Purposive Sampling. The data analysis technique used to process the data in this study is the Classical Assumption Test, Coefficient of Determination Test, Multiple Linear Regression Analysis Test, Hypothesis Test which consists of F Test (partial) and T Test (simultaneous).

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.      

This study aims to analyze: (1) to evaluate the financial performance of PT Telkom Indonesia Tbk from 2017 to 2021 using various financial ratios. The financial ratios to be used include liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The design of this study uses a quantitative descriptive approach, which means that the data obtained will be analyzed statistically to provide an overview of the company's financial condition. The survey research method was used to collect financial data from PT Telkom Indonesia Tbk.                 The results of the study show: that the financial performance of PT Telkom Indonesia Tbk for the 2017-2021 period based on ratio analysis (1) the calculation of the liquidity ratio (current ratio and quick ratio) is said to be not good. (2) solvency ratios, such as (debt to asset ratio) are said to be not good, while (debt to equity ratio) can be said to be good. (3) Activity ratios, such as inventory turnover, are good. (4) profitability ratios, such as (return on equity and return on investment) can be said to be not good.