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Banks are bodies or institutions that receive credit or loans. In banking finance we need to measure the asset ratio. Asset Ratio is the management of company assets in generating income which is used to evaluate the efficiency of financial management. The Asset Ratio includes a comparison between the company's total assets and the resulting income or net profit. Is the bank efficient in utilizing or using its fixed assets? One method for calculating a bank's asset ratio is the FixediAssets Turnover Ratioi (FATO) and Total AssetsiTurnover Ratio (TATO). Calculating these two analysis methods requires or involves all assets owned by the bank. a bank. In banking, the Fixed AssetsiTurnover Ratio (FATO) is a ratio that measures the effectiveness of a company in using its fixed assetiinvestments toigenerate net sales (services). Total Asset Turnover Ratio (TATO) is usually used to determine how effective a company's total assets are in generating income. From the results of the analysis of the financialistatements of PT. Bank Mandiri (Persero) Tbk in 2017-2021 can be concluded that the Company's activity ratio is still categorized as unfavorable. This is because the measurement of Fixed AssetiTurnover Ratio (FATO) and Total AssetsiTurnover Ratio (TATO) each year experiences fluctuations or is unstable or inefficient in managing fixed assets and total assets in supporting the Company's operations to generate income.

Financial ratio analysis is one of the measuring tools that can be used to analyze the financial condition of an institution. This study aims to measure and analyze the financial performance of City and District Zakat Management Organizations (OPZ) in Indonesia for the period 2019 and 2020 based on the ratio of activity, efficiency, amil funds, liquidity and growth. The method used in this research is descriptive qualitative with calculations using OPZ Financial Ratios published by PUSKAS BAZNAS. The data used in this study is secondary data obtained from financial reports published on the website. There are 8 samples used in 2019 and 10 samples used in 2020 that fulfill the sample criteria. The results of the study based on the overall activity ratio seen from the average performance in both years were effective and good. In the efficient ratio, 2019 as a whole showed inefficient results, while 2020 showed efficient results. The ratio of amil funds in both years showed good performance. The overall liquidity ratio in 2020 showed good performance results compared to 2019. The growth ratio in 2020 showed good performance, while 2019 showed poor performance.

In this study, researchers want to see the financial performance condition of the Hanjaya Mandala Sampoerna company when measured using liquidity, solvency, profitability and activity ratios. The Hanjaya Mandala Sampoerna Company is the largest tobacco cigarette industry in Indonesia. The data used for the ratio measurement process are taken from the company's financial reports on the Indonesia Stock Exchange Investment Gallery website using documentation and library data collection techniques (Library Research), namely collecting and combining several data that are appropriate to research. This type of research is descriptive quantitative which describes several phenomena which are then described and analyzed again. The results of research over the last five years of Hanjaya Mandala Sampoerna Tbk's financial performance on liquidity, solvency and profitability ratios are still said to be not good, but the activity ratio produces good financial performance in 2018-2022.  

Tjiwi Kimia Tbk Paper Factory, the world's leading producer of pulp, paper and paper products, has an important role in the national economy. Financial ratio analysis highlights a company's financial health, focusing on liquidity, solvency, activity, and profitability. The aim of this research is to understand and assess the company's financial health and measure overall financial performance. From this research, it can be seen that ratio analysis shows liquidity fluctuations, a significant decrease in profitability, and a lack of efficient use of assets. Although the company's solvency remains maintained, the main challenge lies in operational efficiency and profit growth in proportion to the increase in assets. In conclusion, a more effective strategy is needed in debt management, increasing operational efficiency, and optimizing asset use to improve overall company performance

One common household waste often encountered and rarely processed is used cooking oil. Used cooking oil is the residual oil from frying that has been repeatedly used. The common practice of reusing or improperly disposing of it by the community is considered hazardous as it has the potential to poison the body and pollute the environment. One effort to utilize used cooking oil is by recycling the waste into raw materials for making aromatherapy candles and essential oil scented soaps. This purpose activity is empower the community of Nglebak to utilize household waste and transform it into economic materials. This activity is carried out through research methods, material presentation, processing practice, and discussion. The research results on aromatherapy candles indicate that a formulation of used cooking oil and coconut wax at a ratio of 2:1 can produce ecofriendly aromatherapy candles with an ideal appearance and duration. The research results on soap indicate that stirring for 30 minutes with a volume of 60 mL of KOH (Potassium Hydroxide) is the ideal formulation for making essential oil scented soaps as it yields the most with a pH that complies with SNI No. 40-4058-1996

his research aims to analyze the financial performance assessment of PT Angasa Pura I for 2018-2022 using profitability ratios and activity ratios. This research is descriptive research which is studied quantitatively. The variables in this research are Financial Performance, Profitability Ratios and Activity Ratios. The population in this research is all financial reports at PT Angkasa Pura I. The sample for this research is the financial position report, assets, sales and profit and loss report of PT Angkasa Pura I for 2018-2022. Based on the results of financial data analysis of PT. Angkasa Pura I, as measured by financial data analysis, namely profitability and activity ratios from the 2018-2022 financial reports, can be concluded that the financial performance of PT. Angkasa Pura I had good performance in 2018 to 2019 but experienced a decline in 2020 to 2021 respectively which was caused by certain factors, one of which was external factors, namely the presence of Covid-19. However, the company PT. Angkasa Pura I has tried to improve the company's performance as assessed by the level of profitability and activity ratios which show good value in 2022 even though the profit generated is still negative.

The main purpose of writing this article is to analyze the influence of liquidity and activity ratios on profitability in the pharmaceutical industry in 2020-2022. Independent variables used in this study as follows liquidity (X1) is measured using the Current Ratio (CR) and activity (X2) is measured using the Total Asset Turnover (TATO), and the dependent variable is used profitability (Y) is measured using the Return on Assets (ROA). The population of this study is the entire pharmaceutical industry in Indonesia for the period 2020-2022. The samples used were 4 pharmaceutical companies, namely Kalbe, Indofarma, Kimia Farma, and Pyridam Farma. In this study the data analysis used multiple linear regression analysis (t test and F test) which is processed with SPSS 22. Judging from the multiple linear regression model, the results of the T test (partial) states that from liquidity (CR) there is a positive and significant influence on profitability (ROA), and activity (TATO) there is a negative and insignificant influence on profitability (ROA). From the day of the F test showed that liquidity (CR) and activity (TATO) simultaneously had a positive and significant effect on profitability (ROA).

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.

The growth of the digital world greatly influences the national economy and has a positive impact on the business world in the fields of technology and information. Tthis research intends to analyze financial reports in measuring financial performance in startup companies. The sample used in this research was PT GoTo Gojek Tokopedia Tbk. The data used is quantitative descriptive with secondary data published by the Indonesian Stock Exchange for the 2020-2022 period. This research analysis uses financial ratio formula calculations consisting of liquidity ratios, laverage ratios, activity ratios, and profitability ratios as analytical tools used to measure the financial performance of startup companies. The results of the research show that the company liquidity performance is classified as very good, the activity ratio is classified as good in the total assets turnover ratio, is classified as poor, and the profitability ratio shows a fairly good level of profit generation.

Suriana. 2023. Analysis of Working Capital on Increasing Income at PT Bulungan Tiga Putra Mandiri. STIM-LPI Makassar Management Study Program Thesis (Supervised by Drs. Sabirin Iskandar, M. Si., and Dr. Khairina Rosyadah, S.E., M.M). This research aims to determine whether working capital increases income at PT. Bulungan Tiga Putra Mandiri. The object of this research is PT. Bulungan Tiga Putra Mandiri, a corporation which operates in the trading business of heavy systems and fruit peels. The data used is primary data. The sample in this research is the financial report of PT Bulungan Tiga Putra Mandiri for 3 years.The results of this research show that calculating financial data using activity ratio and profitability ratio analysis shows that the company's working capital at PT. Bulungan Tiga Putra is decreasing from 2020 to 2022, resulting in a decrease in income and even a loss.

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.

Analysis of Working Capital on Profitability Levels at PT. Gaya Makmur Tractors Makassar, Thesis for the Management Study Program at the Indonesian Educational Institute of Management Science College (STIM-LPI) Makassar. (supervised by Dra. Pra Gemini, M.Si and Fausiah, S.E., M.Si). This research aims to determine how working capital influences the level of profitability at PT. Gaya Makmur Tractors Makassar. The type of research used in this research is quantitative. The data processed is the financial report of PT. Gaya Makmur Tractors Makassar for 2019-2021 which consists of a profit and loss report and balance sheet. The research results of the current ratio are stated to be good because they continue to increase every year 2019-2021 and exceed the internal average standard in 2020 and 2021. On the activity ratio with measurements using the NWC Turnover ratio can be said to be quite good because it exceeds the internal average, although it experienced a decline in 2020 of 368% but rose again to 430% in 2021. The profitability ratio with Return On Investment is said to be not good because it is below the internal average . Return on Equity is said to be not good, although it has increased in 2019 and 2021, this ratio is still below the internal average. Gross Profit Margin is also still said to be not good or not optimal because it experienced ups and downs from 2019-2021, namely 173%, 181%, 175%, although in 2020 it experienced an increase and was above the internal average of 176.3% but in 2021 experienced another decline and was below the internal average. Net Profit Margin is also said to be not good because it is still below the internal average.  

This study aims to determine: the level of success of the financial performance of PT Weha Transportatio Indonesia Tbk. During and After the Covid-19 Pandemic in 2020, 2021 and 2022. Judging from the analysis of financial ratios. This research uses quantitative methods with a descriptive approach. The data collection technique used in this research is library research. The population of this study are all financial statements of PT Weha Transportation Indonesia Tbk. 2020, 2021 and 2022. While the sample of financial statements in the form of balance sheets and income statements from 2020, 2021, 2022. The data analysis method used in this research is descriptive quantitative and financial ratio testing which includes liquidity ratios, solvency ratios, profitability ratios, and activity ratios. The results showed that the financial performance of the company PT Weha Transportation indonesia Tbk. Experienced a decline in 2020, namely when the Covid-19 pandemic occurred, and the financial performance of transportation companies before Covid-19 was better than during the Covid-19 pandemic. And experienced an increase after Covid-19.

The purpose of this study is to find out the condition of financial performance at PT. XYZ Tbk. period 2020-2022. The data collection procedure for this study is secondary data taken from the first party. The data analysis technique for this study is quantitative using Liquidity Ratios (quick ratios and current ratios), Solvency Ratios (debt to asset ratio and debt to equity ratio), Profitability Ratio (ROE), Activity Ratio (total asset turnover). The results of this study are, in the calculation of the current ratio, quick ratio, debt to asset ratio, debt to equity ratio, ROE, the calculation results do not meet industry standards which results in the company's condition being in a bad condition, while the calculation of the asset turnover ratio has calculation results that exceed industry standards which means the value of asset turnover is in good condition.

Pre-prosperous families do not understand that social assistance must be accounted for according to technical instructions. Recipients of social assistance do not know that the assistance they receive must be used according to the budget plan and the activity implementer must submit a report to the Directorate of Social Security, Ministry of Social Affairs of the Republic of Indonesia and BPKP to check whether the assistance is appropriate and on target. The aim of implementing this service is to provide understanding to underprivileged families that social assistance is provided selectively and recipients are researched professionally. Social assistance is provided to improve the standard of living of underprivileged families, paying attention to justice, propriety, rationality and benefiting from the principles of transparency, accountability, fairness and selectiveness. Social Assistance is assistance in the form of money or goods given to protect underprivileged families from social risks. The method used is socialization through seminars, problems are answered by collecting data, documentation and interviews. Partners in implementing this socialization are the village head, Village Representative Council, village figures and students. Researchers obtained data from underprivileged families regarding aid that was right on target, aid was not distributed all at once but was divided into stages and the use of the budget was checked by the Financial and Development Audit Agency.

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 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.  

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 ”.  

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 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.