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Supply Chain Management has realized one of the main components into a competitive strategy to develop the productivity and profitability capabilities of a company. Supply Chain is a very important field for companies because besides aiming to meet consumer needs. The research method used in analyzing is a qualitative approach method. Activities involved in the Supply Chain of PT. Unilever Indonesia is a supplier, packaging, manufacturing, warehouse, distribution, retailer. PT. Unilever Indonesia decided to implement an enterprise resource planning (ERP) system and implement a fully operational SAP system to facilitate the company in the process of business integration to support the company's growth targets in the following years.

This study aims to determine the financial performance of the Sawit Mandiri Village Unit Cooperative (KUD) in Talang Makmur Village, Tebing Tinggi District when analyzed in terms of Profitability Ratios using Return On Assets (ROA), Return On Equity (ROE), and Service Operational Independence (BOPO). The method used in this research is descriptive qualitative research in the form of financial ratio analysis based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number: 06/Per/Dep.0/IV/2016 concerning Guidelines for Health Assessment of Savings and Loans Cooperatives Cooperative Savings and Loans Unit. The results of this study indicate that the financial performance of the Sawit Mandiri Village Unit Cooperative (KUD) in 2018-2022 based on Return on Assets (ROA) is considered low, this is based on the results of calculating the average Return on Assets (ROA) for 5 years, namely 8, 64%, in the unfavorable criterion, it is still far below the cooperative Return on Asset (ROA) standard, which is 10%. Based on Return on Equity (ROE) it is considered low, this is based on the results of calculating the average Return on Equity (ROE) for 5 years, namely 14.50%, in the criteria in very good criteria it meets the cooperative Return on Equity (ROE) standard, namely large 5%. Based on Service Operational Independence (BOPO) it is considered high, this is based on the calculation results of the average Service Operational Independence (BOPO) for 5 years, namely 9.92%, in very good criteria it meets the cooperative standard Service Operational Independence (BOPO), which is 100% .

This study aims to determine the financial performance of PT. Fedderal International Finance (FIF) Barus Branch in terms of liquidity, solvency, activity and profitability from 2017 to 2021. The source of data in this study is secondary data where data collection is obtained through literature studies such as through books, literature, reports – reports related to the object of research. The analysis technique used is the calculation of financial ratio analysis. Research conducted at PT. Federal International Finance (FIF) Barus Branch in April 2022 . Based on the results of data analysis and discussion, it can be seen that the financial performance of PT. Federal International Finance (FIF) Barus Branch during 2017 to 2021 is in a liquid state, but there is a risk in 2020 due to the impact of covid-19, the activity is bad but increases from the previous year and still makes a profit. So it is said that PT. Federal International is doing well.

The banking capital structure by manage appropriately for smooth operations. This study purposes to: analyze the effect of Profitability, Growth Bank, Bank size on the capital structure of Sharia banks in Indonesia. Assess the size effect of Profitability, Bank size, Growth Bank on the capital structure of Sharia banks in Indonesia. The research method used descriptive and verification. Data is obtain from the published Sharia Bank annual financial statement.Sample of this study is 33 Sharia Banks in Indonesia. Data analysis techniques used panel using the program Eviews 9 fixed effect models. The results showed the profitability and Bank Size are negative effect on the structure of Sharia Bank Capital in Indonesia. Growth Bank have no effect on the structure of Islāmic Bank Capital in Indonesia

: Financial distress is a condition where a company experiences a decline in financial condition which is usually temporary, but will develop worse if the condition is not quickly overcome and can cause the company to go bankrupt. The purpose of this study is to determine the effect of profitability, liquidity, company size and institutional ownership on financial distress. The population is property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the financial statements for the 2016-2021 period. Samples were determined by purposive sampling techniques with certain criteria and obtained samples of 36 companies. This study used a multiple linear regression analysis method assisted by the SPSS Version 22 program. The results of this study show that profitability as measured by return on equity has a positive and significant effect on financial distress, liquidity as measured by curre ratio has a positive and significant effect on financial distress, while company size does not affect financial distress, institutional ownership positively affects financial distress

This study aims to test and analyze the effect of transfer prices and preferential relationship transactions on tax avoidance and to test and analyze the effect of profitability in moderating transfer prices and preferential relationship transactions on tax avoidance in infrastructure companies that are flattened on the indonesian stock exchange. The selection of samples in this study used the purposive sampling method with predetermined criteria, obtained by 23 companies for 6 years so that the total sample used was 138 data. The type of data used is secondary data obtained from the company's annual financial statements in the 2016-2021 period. This hypothesis is tested using descriptive statistical analysis, classical assumption test, multiple regression and moderation test, hypothesis test, namely t test and r analysis test. The results of this study show that partially the price of transfers and special relationship transactions has a negative and significant effect on tax avoidance. Profitability cannot strengthen but significantly affect transfer prices and preferential relationship transactions on tax avoidance

Trade receivables represent bills arising from the sale of merchandise or services on credit. Trade receivables are usually given by sales to buyers on the basis of trust, without being accompanied by a written agreement, except for certain customers such as sub-distributors. The impact of uncollectible accounts is that it causes a risk of decreasing company profitability, which in turn can cause losses for the company. Uncollectible receivables are debts owed by other parties for a business transaction. The type of research used in this study is a qualitative descriptive research method, using secondary data collected through the process of observation, interviews and documentation at PT. Tri Sapta Jaya Sibolga. The following data analysis techniques used are data reduction, data presentation, drawing conclusions and triangulation. In the results of interviews with PT. Tri Sapta Jaya Sibolga concluded that the amount of uncollectible accounts based on the age of the receivables obtained the value of uncollectible receivables as being 1-30 days old, which means current, 31-60 days meaning substandard, 91-180 days meaning doubtful, and 181-365 days means uncollectible, where in 2017 the condition of uncollectible receivables was 9,605,854,106, in 2018 it was 12,002,571,945, in 2019 it was 17,345,325,639, in 2020 it was 8,349,776,069 and in 2021 it was 8,638,971,561.56 The results of the study show that the cause of receivables is the weak credit administration and control system that occurs because creditors do not implement the system based on predetermined procedures.

ABSTRACT   This study aims to describe the turnover of working capital of the Bina Lestari Pinangsori Mandiri Savings and Loans Cooperative in Central Tapanuli Regency and to explain the level of profitability of the Bina Lestari Pinangsori Mandiri Savings and Loans Cooperative in Central Tapanuli Regency. The research method used is descriptive method with analysis of working capital turnover ratios (cash turnover ratios, accounts receivable turnover, inventory turnover), and profitability ratios (total asset turnover). The results of the analysis show that the working capital turnover of the Mandiri Bina Lestari Pinangsori Savings and Loans Cooperative, Central Tapanuli Regency for 2019-2021 based on the cash turnover ratio and inventory turnover ratio is considered good or effective, and based on the accounts receivable turnover ratio it is very slow so it is considered ineffective. Meanwhile, based on the ratio of asset profitability achieved, it shows that the Bina Lestari Pinangsori Mandiri Savings and Loans Cooperative in Central Tapanuli Regency is not yet profitable.   Keywords: Working capital, Profitability

This study aims to analyze and calculate the ratio of liquidity, calculate the ratio of activities using working capital to earn profit (profitability ratio) and see the effectiveness of using working capital compared to a predetermined standard of measurement. The type of research used is case study research with a quantitative approach. The processed data includes the financial reports of the Satahi Sorkam Producers Cooperative. In analyzing research data using descriptive analysis method with analysis of liquidity ratios, activity ratios and profitability ratios. Based on the results of the analysis of the liquidity ratio, the results of calculating the current ratio for 2019-2021 are obtained. In 2019 it was good, while in 2020 and 2021 it was quite good. The results of calculating the quick ratio for 2019-2021 when compared to standard measurements, the quick ratio for the 2019-2021 period is not good. Based on the activity ratio analysis, it shows that receivables turnover in 2019-2021 when compared to measurement standards, receivables turnover in 2019-2021 is less efficient. As for inventory turnover in 2019-2021 when compared to the standard, inventory turnover in 2019-2021 is less efficient. Based on the analysis of working capital turnover calculations, the results of working capital turnover in 2019-2021 are quite efficient. As for the results of the analysis and calculation of the profitability of own capital in 2019-2021 compared to measurement standards, the profitability of own capital in 2019-2021 is very efficient.

: The Satahi Suga Suga Savings and Loans Cooperative operates in the field of lending and borrowing funds. In other words, managing funds as well as possible is the main focus of the activities of the Satahi Suga Suga Savings and Loans Cooperative, because to assess the effectiveness of managing its funds the Satahi Suga Suga Savings and Loans Cooperative cannot use one financial measure, namely profitability alone, but must also involve evaluating various aspects. The research aims to determine the effectiveness of managing the funds of the Satahi Suga Suga Savings and Loans Cooperative for 2021 based on the Regulation of the Minister of State for Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 20/Per/M. KUKM/XI/2008 concerning aspects of capital, aspects of productive asset quality, aspects of liquidity, aspects of independence and growth. The subject of this research is the Satahi Suga Suga Savings and Loans Cooperative where the object of evaluation is the management of KSP Satahi Suga Suga funds. Data analysis techniques in this study used descriptive analysis. In this study data was collected through the documentation method. From the results of the study, the soundness level of cooperatives is included in the "Quite Effective" category with a total score of 56.75 out of a total score of 100. If assessed from guidelines for evaluating the effectiveness of fund management, it has a score of 56.75 which is in the total weighted score of 40-60 with the predicate less effective.

The purpose of this research is to find out and analyze the effect of capital management and leverage on firm value through profitability. This research belongs to the type of associative research, while the research approach uses quantitative. The population is Food and Beverage manufacturing sector companies listed on the IDX for 2018-2021. The sampling technique with purposive sampling, obtained a sample of 13 companies. Data analysis in this study uses Partial Least Square (PLS). The results showed that capital management had a significant negative effect on the profitability of Food and Beverage manufacturing companies, Leverage had a non-significant negative effect on the profitability of Food and Beverage manufacturing companies, Capital management had a significant positive effect on the value of Food and Beverage manufacturing companies, Leverage had a significant positive effect on Company value Food and Beverage manufacturing, Profitability has a significant effect on the value of Food and Beverage manufacturing companies. Capital management has a significant negative effect on firm value through profitability in Food and Beverage manufacturing companies. Leverage has no significant negative effect on firm value through profitability in Food and Beverage manufacturing companies.

The purpose of this study is to describe and analyze the effect of company size on earnings management through the profitability of the Automotive & Component Industry Companies listed on the IDX. This type of research is a quantitative descriptive research. The population in this study are Manufacturing Companies in the Automotive & Components Miscellaneous Industry sub-sector which are listed on the IDX for the 2018-2021 period. A sample of 8 companies was obtained from purposive sampling technique. Data analysis technique uses Partial Least Square (PLS). Based on the results of the analysis, it was found that company size has no significant effect on company profitability, company size has a significant positive effect on company earnings management, profitability has a significant effect on company earnings management, company size has no significant effect on earnings management with profitability as an intervening variable in automotive & automotive industry companies. Components listed on the IDX.

The purpose of this study is to describe and analyze the effect of CAR and NPL on the profitability of conventional banking companies listed on the Indonesia Stock Exchange that are intervened by LDR. This study uses a type of quantitative research. All conventional banks listed on the Indonesia Stock Exchange from 2017 to 2021 as a study population are 37 banks. The sampling technique in this study used purposive sampling, so that 13 companies were determined as samples. This study uses the PLS data analysis method with the help of the SmartPLS 3.0 program. The results showed that the Capital Adequacy Ratio had a negative and insignificant effect on the company's Loan To Deposit Ratio. Non Performing Loans have a negative and significant effect on the company's Loan To Deposit Ratio. Capital Adequacy Ratio and Non-Performing Loans have a positive and not significant effect on company profitability. Loan To Deposit Ratio and Non Performing Loan have no significant negative effect on Profitability through Loan To Deposit Ratio conventional banking companies listed on the Indonesia Stock Exchange.  

The main goal of this study is to assess the impact of sales growth applying the leverage as mediator factor and capital intensity to profitability. The population of study consist of 41 manufacture corporates registered at the IDX which the observation period during year 2019 to 2020. Based on the data analysis and result of study applying Structural Equation Modeling-Partial Least Square or SEM-PLS, the evidence shows that there is no impact significantly from sales growth to profitability. Meanwhile, sales growth has an impact positively to leverage; financial leverage has an impact negatively to profitability; and financial leverage could mediate the effect of sales growth variable to profitability. In addition, capital intensity has an impact negatively to profitability.As the implication, this result recommends that manufacture companies should avoid using debt to finance their operation because it could lead to a decrease in profits.

This study aims to determine how much influence Profitability and Company Size have on Capital Structure in Retail companies listed on the Indonesian Stock Exchange for the 2019-2021 period. The data analysis method in this study is the associative analysis method and the quantitative analysis method. The population in this study are retail companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Purposive sampling was chosen as the sampling technique. The samples used in this study amounted to 10 companies. Simultaneous results that Profitability and Firm Size jointly affect the Capital Structure. Furthermore, for partial testing or called the t test, the Profitability variable has a negative and significant effect on Capital Structure. As well as the variable Company Size partially has a negative and significant effect on Capital Structure. Profitability and company size variables have a contribution of 41.2% while the remaining 58.8% is influenced by other factors.    

This research was conducted to analyze the effect of Liquidity, Profitability, Leverage and Operating Costs on Tax Aggressiveness in Transportation and Logistics sector companies listed on the Indonesia Stock Exchange for the period 2011 – 2021. The sampling technique used was purposive sampling so that the number of samples used in the study were 15 companies. The data analysis method in this study uses panel data regression analysis techniques. The results of this study indicate that Liquidity, Profitability and Leverage have a negative effect on Tax Aggressiveness. Meanwhile, operational costs have a positive influence on tax aggressiveness

This study aims to analyze the effect of liquidity (current ratio and cash ratio) and solvency (Debt to Equity Ratio or DER) on profitability (Return on Assets or ROA). This research was conducted with quantitative methods. The population in this study are pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample used in this study were 10 companies selected by purposive sampling method. The data analysis method used is multiple linear regression method performed with SPSS 25. The results of this study indicate that: (1) the F test simultaneously shows the variables current ratio, cash ratio, and DER have a positive effect on ROA; (2) the t test shows that partially the current ratio and DER variables have no effect on ROA and the cash ratio variable has an effect on ROA; (3) the R2 test shows that the Adjust R value is 0.658 meaning that the current ratio, cash ratio, and DER variables can explain the ROA of 65.8% and the remaining 34.2% is influenced by other variables.      

The purpose of this research is to determine the effect of solvency ratio, capital structure, and social responsibility on financial performance. This research uses 20 samples consisting of 5 companies in the cigarette industry subsector based on the time period 2018-2021. Data is collected from annual reports available on the Indonesia Stock Exchange (IDX). The analysis in this research uses 3 (three) approaches, including descriptive statistics, correlation, and regression. Based on the results of this research, it can be concluded that of the six elements, including ROA, ROE, DER, DAR, WC, and CSR, show good financial performance. In addition, DER and DAR measures negatively affect ROA and ROE. This is because the increase in solvency value causes the company's profit to decrease, it means that the company's high debt ownership makes the company pay higher interest so that the company's profit is small. WC and CSR have no impact on ROA and ROE. This is because the company's asset ownership can cover their current debt and CSR implementation can help convince interested parties to invest in the company. Based on the research conducted, the company should minimize the use of debt as funding in its operational activities, because it can affect the profitability of the company which causes a decrease in the value of ROA and ROE. In addition, the company should reconsider the implementation of CSR because it can help create a positive image of the company in the eyes of the public, even though the company's expenses will increase

This puspose of this tudy to determine the effect of earnings management, tax avoidance, and profitability on firm value. This type  type of research is quantitative. The study was conducted on banking companies listed index LQ45 on the Indonesia Stock Exchange in 2015-2021, with a total sample of 35 samples using a purposive sampling method. Data collection methods are secondary data. The analysis was done by using panel data method. Earnings management is measured using price to book value (PBV), tax avoidance is measured using an effective tax ratio (ETR), and profitability is measured using an return on asset (ROA). The results of this study indicate that (1) earnings management has a positive on firm value. (2) tax avoidance has a positive on firm value. (3) profitability has a positive on firm value.

This research aims to analyze the effect of Capital Adequacy Ratio (CAR), Non-Performing Finance (NPF), Financing to Deposit Ratio (FDR) and Operating Cost of Operating Income (BOPO) on the Profitability of Islamic Commercial Banks in Indonesia. Sampling in this study used a purposive sampling method with data collection techniques, documentation studies and library research. The number of samples used as many as 12 Islamic Commercial Banks in Indonesia. The data obtained were analyzed using multiple linear regression analysis using Eviews 10 software and Microsoft Excel 365. The results of this research indicate that the CAR has an insignificant positive effect on Profitability, NPF has a significant negative effect on Profitability, FDR has an insignificant negative effect on Profitability, and (BOPO) has a significant negative effect on profitability.