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The proper submission of financial reports affects the company's reputation because it ensures that short-term and long-term decisions and policies are made quickly so that the public gets information quickly. This study aims to determine whether audit delays are influenced by financial performance and examiner reputation. The period 2016-2021 is the time span of this research with various types of industrial or business companies listed on the Indonesia Stock Exchange. This study is quantitative in nature. The test sample consists of 126 entities and is taken by purposive sampling. The data analysis technique uses multiple linear regression. Based on the results of the analysis obtained, it was found that liquidity proxied in the quick ratio did not show significant results on audit delay, then profitability proxied by net profit margin showed significant results on audit delay, then for solvency proxied by debt to assets gave results had no significant effect on audit delay, then for external auditor reputation also did not show significant results on audit delay.

This study analyzes the impact of the merger between three state-owned Islamic banks that formed Bank Syariah Indonesia (BSI) in 2021 on growth and innovation. This merger aimed to create an entity that is stronger and more competitive globally. Using quantitative analysis of BSI’s financial reports before and after the merger along with qualitative insights through interviews with management, this research found significant increases in sales revenue and customer base, from 14 million pre-merger to 19 million post-merger. Although investment income fluctuated, overall financial performance improved. This study highlights the significance of financial report analysis in evaluating merger success and its effects on product and service innovations. With government support and substantial market potential, BSI is expected to contribute significantly to Indonesian Sharia economic development.

The development of the globalization era affects the capital market, additional capital is very necessary to improve company performance. Companies can offer ownership to the public through the capital market to increase company capital. This research was conducted to test whether there is an influence of good corporate governance on share prices. The variables used in the research include managerial ownership, institutional ownership and the board of directors. The research was conducted using a population of financial report data from companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period, including 45 data samples. According to research findings, managerial ownership has a significant positive effect on share prices, institutional ownership has a significant positive effect on share prices and the board of directors has a significant negative effect on share prices. The limitations of this research lie in the sample and length of the research. The research only used a sample of manufacturing companies in the food and beverage subsector with a research period of 2018-2022.

This type of personnel expenditure is one of the plans that needs to be calculated carefully because in personnel expenditure problems often occur minus or surplus budgets at the end of the year which result in not achieving proper reporting. The purpose of this analysis is to carry out an analysis of the occurrence of minus budgets in personnel spending and strategies to solve these problems using SWOT analysis. This analysis was carried out using a qualitative approach. The types of data used in this study are primary data types, namely observations and interviews during the Forum Group Discussion and secondary data types, namely documents, journals, financial reports and other data related to the problem being analyzed. The results of this study are as follows: 1) the placement of personnel expenditures for all work units in a district/city area is in the Secretary General's DIPA which can break the chain of minus budget problems evenly so that it makes it easier to solve problems, 2) the problem of adding tasks to the finance section can be done by improving the performance management of the financial section. Conclusion: the completion of the minus budget can be used by placing the employee budget in one work unit, 3) pathology in bureaucracy conducted in readiness of employee and lack of reward. Placement of the budget in a work unit must be followed by the consequences affected by the transfer so that it does not cause problems.

The objective of this study is to examine the financial and service performance of the K.R.M.T Wongsonegoro Regional Hospital in Semarang City, which has been utilizing the Regional Public Service Agency Financial Management Pattern (PKK-BLUD) since 2007. By transitioning into a full (BLUD), the Semarang City RSWN has gained the ability to handle its finances independently, hence enhancing its performance and service quality. The present study incorporates quantitative research employing a time series methodology. The data utilized in this study consists of secondary data obtained from financial records and hospital management reports. The assessment of financial performance is conducted through the utilization of financial measures, encompassing liquidity ratios, solvency ratios, and profitability ratios. In the context of service evaluation, the measurement of service performance encompasses six distinct indicators. These indicators include the Bed Occupancy Rate (BOR), Turn Over Interval (TOI), Bed Turn Over (BTO), Average Length of Stay (ALOS), Gross Date Rate (GDR), and Net Date Rate (NDR). The research hypothesis was examined by the application of Pearson correlation. The findings of the study indicate a significant correlation between financial performance, as assessed by the solvency ratio, and both the cost recovery rate and level of independence. The level of independence exhibits a significant link with service performance, as assessed by BTO.

The research delves into the historical background of Islam in Thailand, shedding light on the cultural and economic interactions between the Muslim minority and the broader Thai society. Special attention is given to the emergence and development of Islamic financial institutions within this context, investigating their growth, challenges, and contributions to the overall financial sector. Methodologically, a combination of qualitative and quantitative approaches is employed to gather data on the financial habits of the Thai Muslim population and the performance of Islamic financial institutions. Interviews, surveys, and financial data analysis are utilized to gain insights into the preferences, challenges, and opportunities faced by both the Muslim community and Islamic financial institutions. The findings of this study contribute to the understanding of how Islamic finance is adapted and practiced in a non-Muslim majority country. It also explores the potential impact of Islamic financial institutions on economic development and financial inclusion for the Thai Muslim population. The research not only adds to the academic discourse on Islamic finance but also provides practical insights for policymakers and financial institutions looking to enhance financial services for diverse communities within a pluralistic society.

This research aims to empirically prove the influence of financial literacy and financial technology on financial inclusion, the influence of financial literacy and financial technology on financial performance, the influence of financial inclusion on financial performance, and the influence of financial literacy and financial technology on financial performance through financial inclusion of SMEs in Sei Semayang Village, Deli Serdang Regency. The sample for this research was UKM Sei Semayang Village, Deli Serdang Regency which was selected using the purposive sampling method. Data analysis uses Structural Equation Modeling-Partial Least Square. The research results show that financial literacy and financial technology have a positive and significant effect on financial inclusion, financial literacy, and financial technology have a positive and significant effect on financial performance, financial inclusion has a positive and significant effect on financial performance, and financial inclusion mediates the effect of financial literacy and financial technology on financial performance.

This study aims to investigate the impact of the COVID-19 pandemic on the financial performance of commercial banks through a comparative analysis. The research model adopts a qualitative approach to delve into the nuanced factors affecting bank performance during the pandemic. Purposive sampling is employed to select participants from the commercial banking sector. Data analysis involves thematic coding and comparative analysis. Findings reveal insights into the resilience and adaptability of commercial banks amidst the pandemic, shedding light on key indicators such as capital asset ratio, return on assets, operational costs, and liquidity ratios. The study contributes to understanding how commercial banks navigate financial challenges during crises, providing valuable insights for stakeholders and policymakers.

An audit is a systematic process carried out by an auditor to obtain and evaluate evidence of a company's economic events and include fairness based on predetermined standards and convey the findings obtained to interested parties. My aim in writing this article is to find out to what extent auditors play a role in improving company performance from an Islamic perspective. The method I used in this research was using qualitative research methods by means of field observations, interviews with related sources and supported by several sources such as books, journals and other documents. The results of this research are that an auditor has a vital role in the management and administrative audits in every institution or company, because with an audit, the financial system in a company will run well and will of course have an impact on improving the quality of each existing employee. at every company. So I can conclude that audits within the company must be carried out periodically to review the extent to which administrative controls have been implemented to improve company performance and to achieve predetermined goals

This research aims to analyze the influence of accountability and fairness on the financial performance of PT. L-Hijrah Tour & Travel Medan. This research uses primary data by distributing questionnaires as a research source and secondary data in the form of financial reports of PT. L-Hijrah Tour & Travel Medan from 2018-2022. The respondents in this research were employees of PT. L-Hijrah Tour & Travel Medan with 30 responses. The sampling method used in this research is saturated sampling, while the data analysis method is carried out using the multiple linear regression method supported by the SPSS version 22 program. The results of this research show that accountability has a smaller and significant effect, 0.05 (0.002 < 0.05), meaning that in this study Ho was rejected and Ha was accepted. Accountability influences the financial performance of PT. L-Hijrah Tour & Travel Medan.  

This study aims to determine the financial performance before and after the acquisition listed on the Indonesian Stock Exchange. This type of research is quantitative comparative, this research is to compare financial performance before and after the acquisition. This study uses quantitative data types, meaning that in analyzing the data used is data in the form of numbers. The unit of observation in this study is the 2016-2020 financial statements of PT ABC, Tbk. Data analysis methods used in this research are profitability ratios, liquidity ratios, solvency ratios and activity ratios by comparing the financial performance before and after the acquisition. Based on the results of research showing that financial performance as measured by financial ratios ROA, ROE, NPM, CR, QR, TATO and FATO has decreased after the acquisition compared to before the acquisition. The DAR, DER, and ITO ratios have increased after the acquisition compared to before the acquisition. The acquisition strategy has not been fully achieved within 2 years due to the condition of the financial performance of PT ABC Tbk. before the acquisition is better than after the acquisition.

Analysis of financial performance is the most important thing for business people because financial performance is an indicator to find out whether the business being run will continue to run well in the future or not. All companies will analyze the company's financial performance so that the company can get an overview of the company's financial condition. One of them is a State-Owned Enterprise (BUMN) in Indonesia, namely PT Hutama Karya which is engaged in construction, as well as property and infrastructure development. The purpose of this study was to determine the condition of PT Hutama Karya's financial performance as measured using a liquidity ratio based on data, information, and records from the financial statements of PT Hutama Karya in 2020 to 2022. The results of the study show that PT Hutama Karya's financial performance in 2020 to 2022 can be said to be quite good because the company is able to pay its short-term debt. This is because the company's current assets are managed properly by the company's financial management which makes it increase significantly and there is a decrease in its current debt.

A bank health assessment is needed to find out whether the condition of the bank is unhealthy, sick or healthy so that the company can take appropriate steps to handle it. The choice of CAR (Capital Adequacy Ratio) as the dependent variable is because according to Bank Indonesia, the Capital Adequacy Ratio is the most important indicator in maintaining the level of bank health. Meanwhile, the choice of ROA (Return On Assets) and ROE (Return On Equity) is because Return On Assets and Return On Equity are aspects of assessing the health of a bank as seen from its ability to generate profits. This research has an important objective to evaluate the financial performance of PT. BTPN Bank by considering ROA, ROE and CAR. With this research, PT. Bank BTPN will know whether the profits generated from Assets and Equity affect the Capital Adequacy value. The sampling technique in this research used purposive sampling, while the sample taken was PT's quarterly financial report. BTPN Bank for the 2014-2022 period consisted of 36 samples obtained through documentation and literature study. From the results of the analysis carried out, the research results show that partially Return On Assets has a positive and significant effect on the Capital Adequacy Ratio, Return On Equity has a negative and significant effect on the Capital Adequacy Ratio, and simultaneously Return On Assets and Return On Equity have a positive and significant effect but not very strong on PT's Capital Adequacy Ratio. National Pension Savings Bank in the 2014-2022 period with evidence of an R Square value of 0.304 or 30.4%.  

The purpose of this research is to find out how professional training and career development impact employee performance. The South Sulawesi Province Representative Financial and Development Supervisory Agency (BPKP) is the subject of this inspection. This research uses primary data; Samples were obtained using random sampling and data analysis was carried out using multiple linear analysis. The samples collected were 40 employees. The survey results were tested for reliability and validity using multiple linear regression analysis and hypothesis testing, t test and F test. Positive and significant results were obtained through analysis of the relationship between employee performance variables (Y) and training variables (X1), with a significance level of (0.004 <0.05). Positive and significant results were obtained using the career development variable (X2) with a significance threshold of t (0.000 <0.05). However, based on the results of simultaneous tests with a significance level of t < a (0.000 – <0.05), the variables are employee performance (Y) and professional training (X1) and career development (X2) as well as conveying positive and meaningful results to others.  

Financial Performance Analysis Using the Market Value Added (MVA) Method at PT. Duta Anggada Realty Tbk. This research aims to determine financial performance using the Market Value Added (MVA) method at PT. Duta Anggada Realty Tbk. The object of this research is the financial performance of PT. Duta Anggada Realty Tbk. This research uses a quantitative approach with data analysis techniques in this research, namely the financial reports of PT. Duta Anggada Realty Tbk. The results of this research conclude that calculating the market value of shares, calculating the book value of shares, and calculating Market Value Added (MVA) fluctuates from year to year. The MVA value shows a negative value from 2019-2022. This indicates that PT Duta Anggada Realty Tbk cannot create added value and cannot maximize its income.  

Analysis of financial performance with financial ratios of PT. Indofood Sukses Makmur TBK, can be done through financial ratio analysis. The aim of this research is to determine the liquidity ratio, activity ratio and profitability ratio at PT. Indofood Success Makmur TBK. The research method used is a quantitative research method. Quantitative research is carried out by collecting data in the form of numbers, or data in the form of words or sentences which are converted into data in the form of numbers. In the context of PT. Indofood Sukses Makmur Tbk, this financial ratio analysis will provide a view of the company's performance in generating profits, managing liquidity, managing debt and utilizing its assets. However, it should be remembered that financial ratio analysis should not only depend on one indicator, but must be seen as a whole and in the context of the relevant industry. From the results of this research it was found that the activity ratio was good, the profitability ratio was quite good, the liquidity ratio was quite good.

Financial performance analysis is carried out by comparing the results achieved from one period with another. In this case, the ratios used by the author in this research are the effectiveness ratio, efficiency ratio and growth ratio. This ratio is used to provide an overview of information regarding financial performance over the last three years (2019-2021). This research uses quantitative methods because the data collected is in the form of figures obtained from the 2019-2021 APBDes Realization Report. The data used in this research is a time series. The results of this research show that the effectiveness ratio of the Kaliboto Village government from 2019 to 2020 has very effective performance. The efficiency ratio of the Kaliboto Village government in 2019 to 2021 experienced increases and decreases. The growth ratio in 2019 increased by 7.17%, then descreades in 2020 by 1.45%, but decreased in 2021, namely -10.07%.

Food and beverage sub-sector companies are an industrial sector that operates in the food and beverage sector. Some of them are PT Mayora Indah Tbk with net profit income in 2020 of 8.57%, then in 2021 it showed a decline to 4.33%, then there is PT Ultrajaya Milk Industry and Trading Company with net profit income which experienced an annual increase of up to 2021 amounted to 19.16%, next at PT Sekar Bumi Tbk with a very low net profit percentage compared to its competitors and only recorded 0.77% as its largest net profit in 2021, next at PT Sariguna Primatirta Tbk with increased net profit income every year with a percentage of 16.37% as the largest net profit in 2021, and most recently PT Akasha Wira International with a net profit that increased every year and recorded in 2021 the largest net profit, namely 16.37%. One way of research on financial performance can be done using ratio analysis. The research method used is a descriptive quantitative research method that analyzes the financial performance of companies in the food and beverage sub sector using Debt to Equity Ratio, Net Profit Margin, Total Asset Turnover analysis. The research was conducted from the 2019-2021 period. Based on research results, the debt to equity ratio is only at PT Sekar Bumi which shows unfavorable conditions due to the large amount of loan capital to generate profits. Based on the analysis of net profit margins in 5 companies, conditions can be said to be good. Based on total asset turnover in 5 companies, it has experienced ups and downs but can still be said to be in good condition.

Analysis of Liquidity Ratios and Solvency Ratios in Measuring Financial Performance PT. Kawasan Industri Makassar (Persero), Thesis Management Study Program Sekolah Tinggi Ilmu Manajemen Lembaga Pendidikan Indonesia (STIM-LPI) Makassar. (supervised by Renny Mointi, S.E., M.M and Monalisa, S.E., M.M). This research aims to determine the Liquidity Ratio and Solvency Ratio in Assessing the Financial Performance of PT. Kawasan Industri Makassar (Persero). The type of research used in the research is quantitative. The data processed is the financial report of PT. Kawasan Industri Makassar (Persero) 2019-2021 which consists of the balance sheet. Research results from the liquidity ratio measured using the current ratio show that the financial performance of PT. KIMA is said to be less than reasonable and safe because it is below the industry average standard. On the quick ratio of financial performance. PT. KIMA Makassar is said to be good/reasonable and safe because it is above the industry standard from 2019 to 2021, namely 296%, 304% and 159% for the industry standard of 150%. The Solvency Ratio with Debt to Total Asset Ratio from 2019 and 2020 to financial performance is good/safe, whereas in 2021 it is said to be less good because it is above the industry average standard, namely 38%, with the industry standard being <35%. In the Debt to Total Equity Ratio, 2019 to 2020 is good/safe regarding financial performance because it is below the industry average set at 47%, 26% and 61%, while the good industry standard is <80%.

This study aims to analyze the effect of inflation, financing to deposit ratio (FDR), and operational efficiency on return on assets (ROA) in the financial sector. ROA is an important performance indicator for financial companies, because it reflects the level of profitability of the assets owned. The research method used is regression analysis with annual data from various financial companies during the study period. Inflation is measured using the consumer price index (CPI), FDR describes the ratio between loans provided by banks and deposits received from customers, and operational efficiency is measured by the ratio of operating costs to operating income. The results of this study provide useful insights for the management of financial companies in facing challenges from economic and operational factors. To increase ROA, companies need to consider effective inflation risk management strategies and optimize the FDR ratio, while still focusing on improving their operational efficiency.