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Investing activity is the acquisition and disposal of long-term assets and other investments that are not included in cash equivalents. 4. Financing activities are activities that result in changes in the amount and composition of Bank capital and loans. This study aims to present: (1) analysis of investment activities in PT. HERO SUPERMARKET TBK, (2) analysis of funding activities at PT. Hero Supermarket Tbk. The design of this research is quantitative research and data research. The data studied are the national financial reports from the Indonesian stock exchange PT. Hero Supermarket Tbk, the results of the study show that (1) investment activity at PT. Hero Supermarket Tbk, showing good performance so that investment continues to increase every year, (2) financing activities run smoothly and stably despite being disrupted by the Covid-19 outbreak in Indonesia.

The purpose of this study was to find out how the relationship between the ratio of earnings per share and dividends per share on the company's stock price. The subjects used in this study are mining sector companies listed on the Indonesian stock exchange in 2018-2022. The sampling technique in this study used a purposive sampling technique, using certain criteria and obtained a sample of 5 companies. The data processing technique used in this study uses multiple regression analysis assisted by Microsoft Excel 2013 and the Eviws 12 application. The implications of this study indicate that the ratio of earnings per share has an effect but not significant on stock prices, while dividends per share have an effect and are significant on prices. shares and simultaneously these two variables have no effect on stock prices. The suggestion in this study is that it is necessary to increase the company's financial performance in order to increase the company's profits so that the company's price can also increase.

This study aims to investigate the influence of reward & punishment strategies, internal public relations, and digital marketing on company profitability. Employing a qualitative research design, the study utilizes purposive sampling to select participants from various industries, aiming for diverse perspectives. Data analysis involves thematic coding to identify patterns and themes emerging from interviews and textual analysis of relevant documents. Preliminary findings suggest that effective implementation of reward & punishment strategies, coupled with robust internal public relations and adept digital marketing, significantly impacts company profitability. The study underscores the importance of cohesive internal communication and strategic digital marketing efforts in enhancing organizational performance and financial outcomes.

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.

The Covid 19 pandemic has also had a negative impact on the company, such as a decrease in share prices and financial performance, ehich can affect the company's value. Not a few of the company's employees were fired because of it. But why did so many people invest during the covid 19 pandemic? In fact, there has been an increase in the number of investors on the indonesian stock exchange market. In this study, we will idntify the factors that influence the increase in the number of investors on the indonesian stock exchange market. With qualitve research methods, descriptive, exploratory. The results of this study are that there are several factors that influence people to invest during the covid 19 pandemic, many people invest in pandemic conditions by conducting fundamental and technical analysis, conducting stock portfolios, choosing bussiness sectors that are still needed in pandemic conditions, and seeking the latest information issuer.

This study seeks to determine the effect of Accounting Information System (AIS) on the financial performance of Small and Medium Enterprises (SMEs) with the aim of investigating the impact of recording systems, financial reporting systems, budget control systems, and cash management systems on financial performance. Entering and documenting daily business transactions manually has become impractical and from here organizations have realized the usefulness of adopting AIS to improve company performance. The study's findings provide valuable insights for SME owners, policymakers, and researchers interested in improving the financial performance of small businesses. adopt a descriptive research design and target 1640 SMEs This study used questionnaires as data collection instruments. Trials are conducted to ensure the validity and reliability of the tool. The Statistics Package for Social Sciences version 24 is used to analyze data using descriptive analysis and inferential statistics. The results of this study show that there is a strong significant relationship between the financial reporting system and the financial performance of SMEs. In addition, several ways are also provided to improve the effectiveness of AIS which has a significant impact on the financial performance of SMEs. From the results found, it is advisable to research further on the same research area. In addition, several recommendations are given to improve financial performance through effective AIS for SME owners and policy makers.

This study aims to analyze the Budget Realization Report (LRA) to assess the implementation of the budget at the Surabaya City Financial and Regional Management Agency for the 2017-2021 fiscal year. This research was conducted at BPKAD Surabaya City. This study used descriptive qualitative method. Data collection techniques used are interviews and documentation. The data collection technique that was carried out consisted of: 1.) Analysis of the calculation of the economic level of the Budget Realization Report at the Surabaya City BPKAD for the 2017 to 2021 fiscal year 2.) Analysis of the calculation of the efficiency level of the Budget Realization Report at the Surabaya City BPKAD for the 2017 to 2021 fiscal year 3.) Analysis of the calculation of the level of effectiveness of the Budget Realization Report at the Surabaya City BPKAD for the 2017 to 2021 fiscal years. The results showed that program realization as measured by the average economic level from 2017 to 2021 was in the economic criteria and in 2019 it experienced a less economical level, the results of performance measurement as measured by the level of efficiency at the Regional Financial and Asset Management Agency for the City of Surabaya showed that inefficient and inefficient budget and performance measurement results measured by the level of effectiveness in 2017 to 2019 show very effective

This research is a type of quantitative research with the aim of to test the impact of Covid-19 on the company's financial performance pharmacy listed on the Indonesia Stock Exchange. This sample was taken from pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) that can accessed through the website (www.idx.co.id). The population in this study were all pharmaceutical companies listed on the Indonesia Stock Exchange as many as 12 companies. The sample used in this study were 11 companies in the 2018-2021 period.The research method uses quantitative methods, the data used in this study is secondary data in the form of financial statements of pharmaceutical companies listed on the Indonesian stock exchange. Analysis of the data using a paired sample mean difference test Paired Sample Test using the SPSS application, and financial performance measurement using profitability ratios. Profitability ratios consist of Net Profit Margin, Rate of Return on Assets, and Return on Equity. The results showed that there was no significant difference to the financial performance of the profitability ratios of pharmaceutical companies listed on the IDX both before the Covid-19 pandemic and during the Covid-19 pandemic.

The purpose of this research is to find out and explain whether there is an influence between the variables of intrinsic motivation, work discipline, work facilities, and financial compensation on the performance of employees of CV. Alrava Albasia. The population used in this research is all employees of CV. Alrava Albasia, numbering 80 people. A sample of 80 people and using saturated sampling technique. The analysis technique used is validity test, reliability test, normality test, multicollinearity test, hetoroscedasticity test, autocorrelation test, multiple linear regression analysis, t test (partial), F test (simultaneous). From the results of the study it was obtained that partially there is a significant influence between intrinsic motivation on employee performance, this can be seen from the significant value t of 0.012 <0.05 work discipline has a significant influence on employee performance with a significant value of 0.005 <0.05 work facilities has a significant influence on employee performance with a significant value of 0.010 <0.05 financial compensation has a significant influence on employee performance with a significant value of 0.000 <0.05. Intrinsic motivation, work discipline, work facilities and financial compensation simultaneously affect the performance of CV employees. Alrava Albasia with a significant F value of 0.000<0.05.    

The study aims to find out the efficiency of BUMN bank performance in Indonesia in 2017-2021 as well as the potential improvement to inefficient bank performance. Research of this type is descriptive quantitative. The secondary data used comes from the Indonesia Financial Services Authority, each bank and the Bank of Indonesia. The sample taken using purposive sampling is taken 4 banks BUMN. Data envelopment analysis (DEA) is the technique utilized for data analysis and the program utilized is MaxDEA. A bank is considered to be efficient if it achieves an efficient value of 100%, a bank that achieves a value <100% can be said to be relatively less eficient. The results of the study showed that BRI and BTN got 4 perfect efficient DMUs. Four of BNI’s DMUs were inefficient, and just one received a perfect efficient DMUs. At the same time, Mandiri Bank has three perfect efficient DMUs and two inefficient DMUs.

Financial ratio analysis is one way to assess the company's financial performance. This study aims to determine the financial performance of PT. MaraTanto Siregar. The study uses financial management theory based on measuring instruments Debt to Assets Ratio, Debt to Equity ratio, Return On Investment and Return On Equity. The approach used in this research is a descriptive research approach. The samples in this study are the balance sheet and income statement of PT. Mara Tanto Siregar for 3 years for the 2018-2020 period. The data analysis technique used in this research is descriptive data analysis technique, namely collecting data, classifying it in such a way as to obtain a clear picture of the facts that exist as a reality in the object under study. The results showed that the company's financial performance as measured by the solvency ratio (Debt to Assets Ratio) and (Debt to Equity Ratio) was good, because there was an increase in the amount of debt and was followed by an increase in total assets each year and the company was able to emphasize funding using its own capital. The results of the profitability ratio analysis show that the company's ability to generate profits in terms of Return On Investment is good, the average ROI level is 31%, due to the relatively high profit on asset turnover. Meanwhile, in terms of Return On Equity, the company is also good because the company has not been able to maximize its capital to generate optimal net profit, the average during the study period was 42%.

The role of banking is currently very important in the financial system. A good financial system will have a good effect on banking performance which is projected by the Return On Assets (ROA) ratio. The purpose of this study is to examine and analyze the effect of Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Operational Costs and Operating Income (BOPO) on banking profitability. The data used in this study were obtained from financial reports from the Otoritas Jasa Keuangan (OJK) website www.ojk.id for 2019 – 2021. Sampling used the Purposive Sampling method, with a total sample of 26 BPDs and only 24 BPDs that met the following criteria: research sample. Sample data were obtained using Microsoft Excel and SPSS. The analytical method used in this research is multiple linear regression analysis method. The results of the study show that in 2019 – 2021, the NPL ratio has no effect on ROA, LDR has a positive effect on ROA, and BOPO has a negative effect on ROA.

This research was conducted to analyze the financial performance of the Magelang Regency Government in 2019-2021. This study uses financial ratio analysis, namely the effectiveness ratio and efficiency ratio. The research method used is descriptive qualitative using Magelang Regency Budget Realization Report (LRA) data for 2019-2021. From this research, it was faound that in 2019 the effectiveness rate was 94.52%, the efficiency rate was 89.98%, then in 2020 it had an effectiveness ratio of 124.21% and an efficiency ratio of 89.61% and in 2021 it had an effectiveness ratio of 103.71% and an efficiency ratio of 87.89%. Based on the results of the research that has been done, the Regional Government of Magelang Regency is expected to be able to carry out an evaluation by looking at the ratio of effectiveness and efficiency for the coming year.

This study aims to determine the level of understanding and application of the will of cloning in coffee shops in Kedung baruk village. Green accounting is an accounting method that correlates environmental aspects and sustainability regarding the measurement of reporting and financial analysis of an organization aims to integrate environmental and social information into the financial statements of the decision-making process that allows a more comprehensive assessment of social and environmental financial performance. Techniques using observation questionnaires, interviews, documentation to bury research data. Data analysis in conducting this research is descriptive qualitative. The results of this study are that the coffee shop actors in the new building understand the earthquake and apply it in their operational activities and understand the importance of considering the environmental impact of the coffee shop business taking steps to reduce negative impacts by reducing negative impacts in making handicrafts to protect the environment and there are still some Warkop who do not understand and apply it in their operations. In the way of providing environmental accountability that has gone through the stage of adjustment with various environmental objectives and corporate ideals, environmental costs can be in the form of costs of steps taken, or that must be taken to regulate various environmental impacts on company activities.  

By doing this research aims to examine the financial performance of the local government of Central Java Province. This analysis uses regional financial independence ratios, financial efficiency ratios, PAD effectiveness ratios, and growth ratios to assess financial performance. This study is included in the category of quantitative descriptive research. The data used comes from the Financial Report of the Central Java Provincial Government for the 2019-2022 budget period. Financial ratio analysis is the method used to perform this analysis. As shown by the research results, the financial performance of the Central Java Provincial Government is still far from optimal. Regional Original Revenue Management has proven successful, but regional finances are still inefficient. In addition, the level of regional independence is still low, as shown by the increase in central government assistance compared to the regional original income of Central Java Province.

Analysis of Financial Performance at the National Land Agency of Tana Toraja Regency. The formulation of the problem in this study is the Financial Performance of the National Land Agency of Tana Toraja Regency. The problem in this study is how the Performance of the Revenue and Expenditure Budget at the National Land Agency of Tana Toraja Regency for the 2019-2021 Fiscal Year is viewed from the effectiveness ratio and efficiency ratio. The purpose of this study was to determine the Financial Performance of the National Land Agency of Tana Toraja Regency for the 2019-2021 Fiscal Year in terms of the effectiveness ratio and efficiency ratio. The type of research used in this research is descriptive quantitative. The type of data used in this research is quantitative data. Sources of data conducted in this study are primary data and secondary data. Data collection techniques using observation, interviews and documentation. The data analysis technique used is ratio analysis, where in the ratio analysis technique there are two formulas used to calculate the numbers, namely effectiveness and efficiency. The results showed that the Financial Performance of the National Land Agency of Tana Toraja Regency when viewed from the level of effectiveness, in 2019 with a value of 83.18% and in 2020 with a value of 90.66% and in 2021 with a value of 93.57%. efficiency in 2019 with a value of 20% in 2020 with a value of 10% and in 2021 with a value of 6%.  

This study aims to determine the comparison of the soundness level of PT.  Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk based on Bank Indonesia Regulation (PBI) No.13/1/PBI/2011 concerning Assessment of Commercial Bank Validity Level using RGEC method (Risk Profile, Good Corporate Governance, Eaming and Capital). The period used in his research was 5 years, starting from 2018 to 2022. The type of research used is descriptive research kualitative. The data obtained is in the form of secondary data in the form of annual financial statements of PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk.  This study used an assessment method based on the calculation of each variable. Risk Profile assessment uses Non Performing Loan (NPL) and Loan to Deposit Ratio (LDR) ratios. Good Corporate Governance uses the results of Self Assessment of GCG implementation that has been published by PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk. Earnings valuation uses the ratio of Return On Asset (ROA) and Operating Expense Against Operating Income (BOPO).. Capital uses the Capital Adequacy Ratio (CAR). The results of research and data analysis using RGEC (Risk Profile, Good Corporate Governance, Earning and Capital) methods can be concluded that PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk received a Composite Rating of 1 (PK-1) with the predicate "Very Healthy". This is evidenced by PT Bank Central Asia Tbk obtaining an average composite value of 97.33% and PT Bank Mandiri (Persero) Tbk of 94.00% for the past 5 years. So it is proven that PT Bank Central Asia has a higher performance than PT Bank Mandiri (Persero) Tbk.

The village is a unit of legal society which has territorial boundaries and regulates its own government affairs. The village government, one of the element of the village government, has full authority to carry out planned village activity programs. The implementation of village authority to carry out village activity programs funded by the Village Revenue and Expenditure Budget (APBDes) where village revenue comes from various sources. The research object used is the realization report on the implementation of the village revenue and expenditure budget of the Purwodadi village government for the 2020 and 2021 fiscal years. The type of data used is unit count. The data collection technique used is the document study technique and the research method used is descriptive method, data analysis using the independence ratio, compatibility ratio, growth ratio, efficiency ratio, and effectiveness ratio.

Financial statements are reports that show the financial condition of a company at a certain time or period of time. This study aims to determine the performance of PT. Ace Hardware Indonesia Tbk. by using profitability and solvency ratios. this study uses qualitative description analysis techniques, namely data in the form of numbers which include the company's financial statements that describe real conditions or conditions. The results showed that the company's performance from the calculation of the profitability ratio, namely the value of NPM, ROA and ROE, was calculated below the industry standard, it was concluded that the company experienced poor financial performance and experienced a decrease every year, while the calculation of the solvency ratio, namely the calculation of the year period From 2018 to 2022 the Dept To Assets Ratio (DAR) value has an average value of 21.9% and the Dep To Equity Ratio (DER) is 28.3%, it can be seen that the company is in good condition with average yields below the industry standard value , where the company is able to increase the value of assets and also capital to pay off the company's debt.

Performance appraisal aims to determine progress and to increase the trust of external parties. There are two types of assessment of company performance, namely the assessment of financial performance and non-financial performance. Financial performance is an analysis carried out to see how far a company has carried out by using the rules of financial implementation properly and correctly. The research methodology used is based on data and data sources, data collection methods, operational definitions, and analytical methods. The analytical method used is financial ratio analysis which is a form of quantitative analysis. In 2020, the current ratio, quick ratio and cash ratio are respectively 115%, 66% and 52% and in 2021 they are 113%, 64% and 53%. The cash turnover ratios in 2020 and 2021 are 2 times and 4 times. Debt to Asset Ratio in 2020 and 2021 is 46% and 41%. Working capital turnover for 2020 and 2021 is 2 times and 4 times. Fixed asset turnover for 2020 and 2021 is 0.23 times, and 0.28 times. Meanwhile, total asset turnover for 2020 and 2021 is 0.12 times and 0.16 times. The net profit margin in 2020 and 2021 is 37% and 35%. After conducting research on the performance of the BRI Simpang Rimbo Besar Unit, it can be concluded that the performance of the BRI Simpang Rimbo Besar Unit for the periods of 2020 and 2021 from a liquidity standpoint is quite good as well as from a solvency perspective. is good enough. However, in terms of activity and profitability, the performance of BRI Simpang Rimbo Unit is not good. For this reason, the authors suggest that the BRI Simpang Rimbo Besar Unit further improve promotions and service levels to attract potential customers