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Abstract. This study aims to find out and analyze whether there are differences in financial performance before and after Covid-19 at Primkop Kartika Wira Yudha Mechanical Brigif 16/Wira Yudha in the 2018-2021 period. The sampling technique in this research is to use the technique of collecting financial report data documentation. Sampling in this study is the financial statements of Primkop Kartika Wira Yudha Brigif Mekanis 16/Wira Yudha. Data obtained through interviews and documentation. The data analysis technique used is quantitative descriptive analysis, difference test and Wilcoxon test. The financial ratios used are Current Ratio, Quick Ratio, Cash Ratio, ROA and ROE. The results of the study indicate that there is no significant difference between the Current Ratio (X1), Quick Ratio (X2), Cash Ratio (X3), ROA (X4) and ROE (X5) before and during the Covid-19 pandemic. This is because the company is still effective in managing company assets during the Covid-19 period and can still generate net profit for the cooperative   Keywords: Covid-19, Current Ratio (X1), Quick Ratio (X2), Cash Ratio (X3), ROA (X4) and ROE (X5)   Abstrak. Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah terdapat perbedaan kinerja keuangan sebelum dan setelah adanya Covid-19 pada Primkop Kartika Wira Yudha Brigif Mekanis 16/Wira Yudha pada periode 2018-2021. Teknik pengambilan sample dalam penelitian ini adalah menggunakan teknik pengumpulan dokumentasi data laporan keuangan. Pengambilan sample dalam penelitian adalah laporan keuangan Primkop Kartika Wira Yudha Brigif Mekanis 16/Wira Yudha. Data diperoleh melalui wawancara beserta dokumentasi. Teknik analisis data yang digunakan adalah Analisis Deskriptif Kuantitatif, Uji Beda dan Uji Wilcoxon. Rasio keuangan yang digunakan adalah Current Ratio, Quick Ratio, Cash Ratio, ROA dan ROE. Dari hasil penelitian menunjukkan bahwa tidak ada perbedaan secara seignifikan antara Current Ratio (X1), Quick Ratio (X2), Cash Ratio (X3), ROA (X4) dan ROE (X5) sebelum dan saat pandemi Covid-19. Hal ini disebabkan karena perusaahan masi efektif dalam mengelola aset perusaahan di masa Covid-19 dan juga masih dapat menghasilkan laba bersih pada koperasi. Kata kunci: Covid-19, Current Ratio (X1), Quick Ratio (X2), Cash Ratio (X3), ROA (X4) dan ROE (X5)

The purpose of the study was to determine and analyze the effect of GCG, CSR, and Financial Performance on Share Value. The research location is a Banking Company listed on the Indonesia Stock Exchange. The number of samples in this study was 120 financial reports. The method used is panel data regression analysis. The results showed that GCG has a positive effect on the value of shares in banking companies listed on the Indonesia Stock Exchange, CSR has a positive effect on the value of shares in banking companies listed on the Indonesia Stock Exchange and PER has no effect on the value of shares in banking companies listed on the Indonesia Stock Exchange.

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.

This study aims to determine and analyze the effect of partially or simultaneously financial performance and Corporate Social Responsibility (CSR) on firm value at banks listed on the Indonesia Stock Exchange. Data collection using secondary data using purposive sampling technique. The population in this study is the financial statements of banks listed on the Indonesia Stock Exchange for the 2017-2019 period of 41 banks, while the sample taken is the number of observations for 3 years (2017-2019). The data obtained were analyzed using multiple linear regression analysis, t-test, F-test and the Coefficient of Determination (R²) test whose processing was carried out with the SPSS version 23 program. The results showed that the first, second and third hypotheses proposed were accepted because they showed positive and significant hypothesis test results. This means that financial performance has a positive and significant effect on firm value, Corporate Social Responsibility (CSR) has a positive and significant effect on firm value and financial performance and Corporate Social Responsibility (CSR) simultaneously has a positive and significant effect on firm value

The Covid-19 pandemic has had an impact on various sectors of life, including a shock effect for the banking industry. The decline in bank credit growth in mid-2020 is evidence of the shock effect. To anticipate various effects, the central bank supports the government by issuing various policies. BPR is growing rapidly in both urban and rural areas. BPR is seen as able to directly touch the community and small business owners with various financial activities. However, at the beginning of the COVID-19 pandemic, OJK recorded a very high credit restructuring value. Similar conditions were also experienced by BPRs in the Residency of Semarang. This study aims to determine whether there is a difference (which is a shock effect) in the financial performance of BPR before and during the covid-19 pandemic. The sample obtained by purposive sampling method is as many as 62 BPR located in the Residency of Semarang. This study uses secondary data in the form of quarterly BPR financial reports. Financial performance analysis was carried out using the CAMEL method. As a result, financial performance in terms of the capital ratio (CAR) and liquidity ratio (LDR) was proven to be affected by the shock effect of the COVID-19 pandemic because there were significant differences between before and during the COVID-19 pandemic. Financial performance in terms of asset quality, management ratios and income, each of which is measured by the ratio of NPL, ROA and BOPO, it is proven that there is no difference between before and during the covid-19 pandemic.

This study aims to determine and analyze the effect of non-performing loans (NPL), loan to deposit ratio (LDR), operational costs on operating income (BOPO) on financial performance at Islamic commercial banks for the period 2015 to 2020. The approach uses a quantitative approach with . The type of data used in this study is quantitative data sourced from secondary data. The data collection technique in this study used a documentation study. The data analysis used is multiple linear regression with the results of this study showing that the NPL of non-performing loans has an effect on the Financial Performance (ROA) of Islamic Commercial Banks in 2016 and 2020. The ratio of loans to deposits (LDR) has no effect on Financial Performance (ROA) in Islamic Commercial Banks in 2016 and 2020. Operational costs on operating income (BOPO) affect the Financial Performance (ROA) of Islamic Commercial Banks in 2016 and 2020. Simultaneously the influence of non-performing loans (NPL), loan to deposit ratio (LDR) ), operational costs on operating income (BOPO) affect the Financial Performance (ROA) of Islamic Commercial Banks in 2016 and 2020

This study aims to analyze the effect of liquidity, capital structure, firm size, and operational risk on the company's financial performance. The population of manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Sampling used the purposive sampling method so as to produce 123 manufacturing companies that matched the criteria. Analysis of the data in this study using multiple linear regression. The results of the study prove that liquidity has no effect on the company's performance, capital structure has a positive and significant effect on the company's performance, the size of the company has a positive and significant effect on the company's performance, the company's operational risk has a negative and insignificant effect on the company's performance

This study aimed to determine the financial performance of Wair Pu’an Maumere Regional Water Supply Compani based on the Decree of the Minister of Home Affairs Number 47 0f 1999 which is located at jl. Anggur No. 2 Kota Baru, Alok Timur sub-district, Sikka Regency, East Nusa Tenggara.Analysis was carried out using 10 financial ratio indicators based on Minister of Home Affairs no.47. the date used were financial statements in the form of balance sheets, profit and loss, and collection accounts for the Wair Pu’an Maumere Regional Water Supply Company for 2016-2022.The results showed that the success rate of the performance of the Wair Pu’an Maumere Ragional Water Supplay Company based on the Decree of the Minister of Home affairs Number 47 of 1999 during the study, namely 2016-2022 the performance of the Wair Pu’an Maumere Regional Water Supply Company was in the “less” category with a score of 18,75 (2016) and “adequate” with performance scores of of 24,75 (2017), 24,75 (2018), 24,75 (2019), 21 (2020), 20,25 (2021) and 21 (2022).

There are three objectives in this study, namely to see the effect of company scale, liquidity and capital structure on internal financial performance. The research population took the financial data of companies or issuers of LQ-45 shares of 56 companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sample used was 36 companies with the criteria for issuing complete financial reports for the 2017-2020 period. Methods of data analysis using quantitative data with the classical assumption test, multiple regression test, hypothesis testing and test the coefficient of determination. All the results from the research show a significant effect but with different directions of the relationship. Company scale and liquidity have a positive effect on the company's internal financial performance, but capital structure has a negative and influence

Economic developments in the business world are very fast and increasingly strong, resulting in demands for companies to continue to carry out various kinds of innovations to improve performance and expand company businesses so that they are able to compete and survive in the business world. Research with the title "The Influence of Good Corporate Governance (GCG) on Company Financial Performance”. This research uses a population of pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2018 period. The purpose of this research is to examine the influence of Institutional Ownership on Company Financial Performance, to examine the influence of Managerial Ownership on Company Financial Performance and to examine the influence of Institutional Ownership and Managerial Ownership on Company Financial Performance. The data sources used are secondary data and a purposive sampling method to determine the sample. will be used and produce a final sample of 10 manufacturing companies. After carrying out the sampling criteria, 6 companies were used as samples. The data in this research were analyzed using the SPSS program. The analysis used was descriptive analysis, classical assumption testing, statistical analysis and hypothesis testing. Based on the data analysis carried out, it was concluded that institutional ownership had a positive effect on financial performance, managerial ownership had no significant effect on financial performance, institutional ownership and managerial ownership had a positive effect on financial performance. 

This study aims to examine the factors that influence the behavior of using accurate online in computer accounting subjects based on the acceptance model and use of UTAUT technology. This research is quantitative. The population in this study were 81 students majoring in financial accounting SMK IPIEMS Surabaya institutions, with a research sample of 44 people. Samples were taken based on the purposive sampling technique with the criteria of students who have or are currently taking computer accounting subjects. Data were collected using a questionnaire. The data analysis technique used in this research is the analysis technique of Structural Equation Modeling (SEM). The results show there is a significant positive indirect effect between performance expectancy, effort expectancy and social influence towards the behavior of using accurate online with behavioral intention as a mediating variable.

Intellectual capital is the sum of what is produced by three main things in an organization, namely capital employed, human capital and structural capital which are related to knowledge and technology to provide added value for the company in the form of competitive advantage. This research aims to analyze "The Influence of Intellectual Capital on Company Financial Performance with Corporate Governance as a Moderating Variable". This research uses quantitative data with secondary data sources. The data collection techniques used in this research are literature study and documentation. The sample used used a purposive sampling technique, totaling 9 companies. Based on data analysis from the t test results, VACA, VAHU and VAICTM have a significant effect on ROE. Meanwhile, VAHU and Intellectual Capital, which are moderated by corporate governance, which is proxied by institutional ownership, show no effect on ROE. 

This study aims to analyze creative accounting as a variable that strengthens the influence of corporate social responsibility on the financial performance of companies with the LQ45 index for the 2018-2019 periods. This study uses secondary data from the financial statements of companies incorporated in LQ45 in 2018-2019. The population in this study is a company with an LQ45 index that publishes financial statements in rupiah currency in 2018 and 2019. The sampling technique used is saturated sampling, which means that the entire population is used in all samples. Based on the data, there are 38 companies. The data analysis method used classical assumption test and Moderating Regression Analysis (MRA). The results of this study indicate that corporate social responsibility individually does not affect financial performance, but the presence of creative accounting can strengthen the influence of corporate social responsibility on financial performance.

This study aims to test and analyze: (1) a comparative analysis of the level of performance of conventional commercial banks with Islamic commercial banks in 2015-2019, (2) the effect of the CAR, LDR / FDR, and NPL / NPF ratios partially or simultaneously on financial performance. in conventional commercial banks and Islamic commercial banks in 2015-2019.                 The population of this study is all published financial report data from Bank BNI and Bank BNI Syariah, Bank Mandiri and Bank Mandiri Syariah, Bank BRI and Bank BRI Syariah, Bank Bukopin and Bank Bukopin Syariah, Bank Mega and Bank Mega Syariah. The sample of the research is financial report data for 2015-2019. The process of collecting data is done by using documentation method in the form of published financial report data. The instrument test used was the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation. Data were tested using multiple linear regression, determinant test, F test (Goodness of Fit), and hypothesis testing using the t test.                 Based on the results of the study, it can be concluded as follows: (1) there is a significant difference in the level of financial performance of conventional commercial banks and Islamic commercial banks, this is evidenced by the results of the count test 3,724> t table 2,0086 and the probability of t count 0.001 <0.05: (2) Capital Adequacy Ratio has a positive and significant effect on financial performance at conventional commercial banks and Islamic commercial banks, this is evidenced by the t-count coefficient value of 3,724 <2,0086 and the probability of t count 0.325 <0.05; (3) Loan to Deposit Ratio has no effect on financial performance at conventional commercial banks and Islamic commercial banks, this is evidenced by the t value coefficient of 0.325 <2.0086 and the probability of t count 0.747> 0.05; (4) Non-Performing Loans have a significant negative effect on financial performance at conventional commercial banks and Islamic commercial banks, this is evidenced by the t-count coefficient value of -8.232> 2.0086 and the probability of t count 0,000> 0.05; (5) Capital adequacy ratio (CAR), loan to deposit ratio (LDR), and non performing loan (NPL) affect the financial performance of conventional commercial banks and Islamic commercial banks in 2015-2019, this is evidenced by the Fcount of 35,827 (> F table = 2.557) with a significance probability of 0.000 (<0.05). The results of the adjusted R2 test in this study obtained a value of 0.940. This shows that the financial performance is influenced by the capital adequacy ratio (CAR), loan to deposit ratio (LDR), non performing loan (NPL), amounting to 68.1%, while the remaining 31.9% is influenced by other factors not examined. in this research.

In order to achieve targets, companies need healthy funds to improve their performance. Companies can find out the availability of funds through the company's cash flow reports. This study aims to analyze PT KAI's cash flow ratio during 2014-2019. The research is descriptive quantitative by calculating the cash flow ratios. The cash flow ratio used is the cash liquidity ratio, which includes the operational cash flow ratio (AKO), the cash to interest coverage ratio (CKP), the capital expenditure ratio (PM) and the total debt ratio (TH). After calculating the ratio, do a growth ratio analysis during 2014-2019. The data used is PT KAI's audited financial statements for the 2014-2019 period. The results of the study show that PT KAI's cash flow ratio as a whole is still in a bad condition. The four ratios of operating cash flows used in this study, there are three ratios have a value of less than 1, namely the ratio of cash sweeps to current debt (AKO), the ratio of capital expenditure (PM) and the ratio amount of debt (TH). Meanwhile, one other ratio, namely the cash to interest coverage ratio (CKB), is worth more than 1.

Increasing the prosperity of owners or shareholders is one of the goals of companies that have gone public. The high prosperity will increase the market performance of companies going public. The purpose of this study is to determine the role of financial performance in improving the stock price of companies going public. The population used in this research is 65 companies in the consumer goods sector that are listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sampling technique used purposive sampling method, in order to obtain a sample of 60 companies that meet the sample criteria. The data analysis method used in this research is multiple linear regression analysis, descriptive analysis, normality test, coefficient of determination, and t test. Financial performance variables are measured from three ratios, namely solvency ratios, profitability ratios, and activity ratios. The results showed that the solvency ratio and profitability ratio have a significant influence on the stock price of companies going public. The activity ratio shows that the results cannot affect the stock price of companies going public

The certainty of disclosing local government financial reports to the public in a timely manner is one of the main factors of a local government's success in financial management. This is because financial reports are used by the public to evaluate the management capabilities of existing resources. The public wants to ensure that these resources are managed effectively and efficiently. Additionally, the accuracy of local government financial reports disclosure is also used as a basis for future decision making. This study will examine several indicators related to the time of local government financial reports disclosure in Central Java during 2015 - 2017. This study used a measure of the effectiveness of internal audit, local government measurement from the perspective of audit opinion in each region. The data in this study were secondary data, namely the audit report of the financial audit agency (LHP BPK) from each local government. Furthermore, it also comprised the performance report of state development audit agency (LKjIP BPKP) in Central Java. The data obtained will be processed using Eviews 9 analysis tool. The results of this study indicate that the Internal Audit has no significant negative effect on the Audit Lag Report, the Size of the Local Government has no significant negative effect on the Audit Report Lag, and the Audit Opinion has no significant negative effect on the Audit Report Lag.  Keywords: Audit Report Lag, Internal Audit, Local Government Measurement, Audit Opinion.

For beginners, to start investing should have careful consideration. Investment objectives, time period, risk are things that must be considered, and the most important is what investment instruments are suitable and we will choose later, of course, to achieve the objectives of the investment itself, namely future profits. Some investment instruments that have the advantages that have been summarized by the Indonesia Stock Exchange as of December 29, 2017 include, Savings (2.53%), government bonds (8.96%), gold (7.30%), deposits (7.36) %), and shares (13.13%).Technical and fundamental analysis are two analyzes that are often used to analyze stock movements. Technical analysis is an analysis that predicts future stock prices using historical prices. Whereas fundamental analysis is an analysis that uses information inside and outside the company, such as performance, business competitors, industry and even micro-macroeconomics, as well as market information. Fundamental analysis is generally used by long-term investors, so the sustainability of the company is a very important consideration.Common indicators in Fundamental Analysis are EPS (Earning Per Share), PER (Price Earning ratio), PBV (Price Book Value), ROE (Return of Equity), Dividend Yield, and DER (Debt Earning Ratio). From the fundamental analysis using the 2019 financial statements of food and beverage sector companies in LQ45 with EPS, PER, PBV, ROE, DY, and DER indicators the best performance is on UNVR company shares, because almost all indicators occupy good positions except DER indicators because UNVR has a high DER, then followed by JPFA, ICBP, and INDF. Keyword: investment, fundamental analysis, EPS (Earning Per Share), PER (Price Earning Ratio), PBV (Price Book Value), ROE (Return of Equity), Dividend Yield, and DER (Debt Earning Ratio)

This study aims to explain the effect of financial capital on the performance of SME companies through innovation strategies. In this case, the direct effect of financial capital on innovation strategies is explained, the direct effect of financial capital on SME company performance and, the effect of financial capital on the performance of SME companies through innovation strategies. This research is a quantitative study with an analysis unit of SME companies in Makassar City. the number of samples of 180 SME companies taken accidentally. The analytical methods that are used include validity, reliability, goodness of fit, conventional factor analysis, regression analysis, and path analysis with the help of Amos software. The results of this study indicate that: a) financial capital does not have a direct positive effect on innovation strategy b) Wear capital has a significant positive direct effect on SME company performance c) Innovation strategy does not have a significant effect in mediating between capital gains and SME company performance.  Keywords: Financial Capital, Innovation Strategy and SME Company Performance.

This study aims to examine and analyze the influence ofSupervision, Financial Incentives and Provision of Non FinancialIncentives to (Employee Performance). Data was collected throughquestionnaires and implemented on 40 employees and this study usedSPSS version 17.The result of analysis shows that the first equation is Y = -5.066 +0,488.X1 + 0,254. X2 + 0.464. X3 which means supervisory variables,Financial Incentive Incentives and Non-Financial Incentives have apositive effect on employee performance variables..