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Sari Dewi; Nurul Istiqomah; Caesar Dharmawan; Fadilla Rahmadani; Lidiawati Lidiawati +2 more

JUREKSI (Journal of Islamic Economics and Finance) 2023 STIKes Ibnu Sina Ajibarang

This study aims to analyze the effect of various Islamic banking instruments on the Return on Asset (ROA) provided by PT Bank BCA Syariah. This study uses historical data for the last five years (2018-2022) and statistical analysis to evaluate the contribution of certain Islamic banking instruments to the amount of financing provided by the Islamic bank. The results of this study provide greater insight into how Islamic banking instruments affect the financing portfolio of PT Bank BCA Syariah and can serve as a foundation for future strategic decision-making in the management of Islamic banking funds and financing. This research is expected to make a positive contribution to the understanding of the development of Islamic banking and sustainable Islamic banking practices.

Joys Oktavia Santoso; Hwihanus Hwihanus

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2023 FEB Universitas Maritim Semarang

The state's contribution from taxes amounts to 85%, indicating the dominant role of taxes in significantly contributing to the state's finances. This research aims to examine the influence of the self-assessment system and tax audits on the Value Added Tax (VAT) revenue. The self-assessment system emphasizes the active role of taxpayers in fulfilling their tax obligations; however, the potential for taxpayer non-compliance may negatively impact tax revenue. Therefore, tax audits are essential to balance the implementation of the self-assessment system and ensure that the filing of Tax Returns (SPT) aligns with the conditions of the taxable objects. This study employs a quantitative method with descriptive analysis. Data analysis involves multiple linear regression and testing classical assumptions such as multicollinearity, autocorrelation, normality, and heteroskedasticity. Hypothesis testing is conducted using t-tests and F-tests with the assistance of SPSS 22. A sample of 36 respondents was selected based on specific criteria, and secondary data were obtained from the Mulyorejo Primary Tax Office in the form of documents. The research findings indicate that simultaneously, the self-assessment system and tax audits do not significantly influence VAT revenue in the Mulyorejo Primary Tax Office during the period of 2020-2022. The implication is that while the active role of taxpayers and tax audits has potential impacts, their simultaneous implementation does not significantly contribute to the increased Value Added Tax revenue in the region.

Sri Hindriyastuti; Silfia Istikomah; Gardha Rias Arsy; Wahyu Yusianto

International Journal of Medicine and Health 2023 Lembaga Pengembangan Kinerja Dosen

Online gambling has the meaning of gambling that can be done through online platforms such as sites or online game applications that have the smell of gambling. With the convenience due to technological developments, it has also become easier for people to do online gambling. Online gambling as one of the negative technological developments in the electronics sector needs to be addressed from various angles because the impact is returned to its users, especially teenagers. The characteristics of adolescents who gamble online vary, so the purpose of this study is to describe the characteristics of adolescents who gamble online. The type of research used is quantitative research with a descriptive approach. The data collection used is to distribute a checklist of observations related to the description of the characteristics of online gambling. The results of the study of 30 respondents to the Characteristics of Online Gambling in Adolescents showed that the respondents who did online gambling on average graduated from high school as many as 18 respondents (60%), were male (93.3%), with an age range of at most 20 -22 years (66.7%), the type of gambling played is higgs domino (73.3%), and gambling using capital from their own work (93.3%). Many teenagers consider online gambling behavior normal.    

Amir Paisal; Alifia Rachma Suhandoko; Dinah Siti Rubai’ah Adawiyah; Pebi Pebrianti; Ujang Suherman

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The Indonesian capital market is a dynamic and challenging area for investment stakeholders, especially stock portfolio holders. This objective is to measure and analyze the performance of stock investment portfolios using standard deviation as a key indicator to measure equity market volatility in the Indonesian capital market. The writing method used is a descriptive method using standard deviation. The result of the standard deviation shows that the higher the investment risk between risk and return to compensate the return corresponding to the greater level of risk taken, but also increases the potential loss. The performance of the stock investment portfolio in 2022 can be said to be good. This can be seen from the growth in portfolio value that continues to increase from month to month. The portfolio's average return on investment (IRR) is 8%.

Yanuar Rizky Anggada; Maria Safitri

JURNAL RISET MANAJEMEN DAN EKONOMI 2023 Institut Teknologi dan Bisnis (ITB) Semarang

The objective of this study is to assess the influence of profitabilty, Operational Costs on Operating Income (BOPO), and Non-Performing Loans (NPL) on the valuation of companies within the banking sector. The primary focus of this investigation centers on conventional bank entities listed on the Indonesia Stock Exchange (BEI) throughout the 2018-2022 timeframe. Employing a quantitative approach, this research utilizes secondary data. The study's population encompasses 41 companies, with purposive sampling employed to select 32 companies meeting the predetermined criteria. Consequently, 160 observational data points were gathered through classical assumption testing, multiple linear regression analysis, and hypothesis testing utilizing multiple linear analysis. The research findings indicate that the variables Return on Assets (ROA), BOPO, and NPL collectively exert an influence on company valuation. Specifically, ROA exhibits a significantly positive effect on company value, whereas BOPO and NPL exhibit a significantly negative impact on company value   Penelitian ini memiliki tujuan guna mengevaluasi dampak profitabilitas, Biaya Operasional pada Pendapatan Operasional (BOPO), dan Non Performing Loan (NPL) pada nilai perusahaan di sektor perbankan. Fokus utama penelitian ini ialah pada perusahaan Bank konvensional yang terverifikasi di Bursa Efek Indonesia (BEI) selama 2018 hingga 2022. Metode penelitian yang dipakai ialah kuantitatif dengan memanfaatkan data sekunder. Populasi pengkajian ini melibatkan 41 perusahaan, dan pengambilan sampel dilakukan melalui purposive sampling, di mana 32 perusahaan memenuhi kriteria. Oleh karena itu, pengkajian ini mengumpulkan data observasi sebanyak 160 data dengan menggunakan uji asumsi klasik, uji regresi linier berganda, dan uji hipotesis dengan menggunakan analisis linear berganda. Hasil penelitian menunjukkan bahwa variabel Return on Assets (ROA), BOPO, dan NPL berpengaruh secara simultan terhadap nilai perusahaan. Secara parsial, ROA berdampak positif signifikan terhadap nilai perusahaan, sementara BOPO dan NPL mempunyai dampak negatif signifikan terhadap nilai perusahaan.

Wika Sepiwiryanti; Sartika Dwi Yolanda Putri; Yulia Yulia; Rica Merdekawaty

Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan 2023 Asosiasi Riset Ilmu Kesehatan Indonesia

The postpartum period (puerperium) is the period that begins after 2 hours postpartum and ends when the uterus returns to its pre-pregnancy state, lasting 6 weeks. The postpartum period is an important thing to pay attention to in order to reduce maternal mortality. Perineal rupture is a tear caused by spontaneous birth of a baby, either by using a tool or action. Perineal wound care is important to prevent infection of the reproductive organs, one method of perineal wound care is non-conventional therapy using red betel leaf (Piper crocatum) boiled water which contains flavonoids, alkaloids, polyphenolic compounds, tannins and essential oils which are known to has antibacterial activity. The purpose of this study was to determine the effectiveness of red betel (Piper crocatum) cooking water for perineal wound healing in postpartum mothers. This research is a quantitative study with a population of all postpartum mothers with perineal wounds at PMB Rica Merdekawaty with a total sample of 30 respondents consisting of the intervention group and the control group. The data that was collected was then analyzed using the chi square statistical test (p value = 0.029). Based on the chi square analysis, it showed that red betel leaf boiled water was effective in healing perineal wounds in postpartum mothers.

Berliana Ananda Kutaningtyas; Nurul Fitri Azzahra; Siska Nur Agustin; Ujang Suherman

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The profitability ratio is used as a benchmark in determining stock returns, because the profitability ratio is a ratio that measures how efficiently a company uses its assets and manages its operations. The higher the profit generated, the higher the stock return that investors will get. Included in this ratio are ROE (Return on Equity) and NPM (Net Profit Margin). The design of this research is a Literature Review or literature review. ROE is often referred to as profitability of own capital. This amount is obtained by dividing net profit after tax by total capital. A high ROE number shows the industry's ability to generate profits for shareholders. On the other hand, a high level of profitability will cause less external funds to be used. Companies with high profitability will have large internal funds. An increase in ROE increases the company's sales value, which has an impact on share prices. These two factors have a positive influence on stock returns, which means companies with high ROE and net profit margin tend to have higher stock returns. Therefore, investors can consider ROE and net profit margin as indicators of company performance that can influence stock returns when choosing investments.

Apriana Anggreini Bangun

Riset Ilmu Manajemen Bisnis dan Akuntansi 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Du Pont System adalah analisis rasio yang digunakan untuk dapat mengetahui posisi laba dan penggunaan aset perusahaan dengan menggabungkan beberapa data dari neraca dan perhitungan laba rugi ke dalam dua ringkasan alat ukur kemampuan untuk menghasilkan profitabilitas yang terdiri dari ROI dan ROE. Penulisan ini bertujuan untuk mengetahui kinerja keuangan pada PT. Adhi Karya (Persero) Tbk. Dengan menggunakan metode Du Pont System dalam mengelola keuangannya pada periode 2017-2021. Data yang digunakan pada penelitian ini adalah data sekunder yang diperoleh dari website resmi www.adhi.co.id dan www.idx.co.id. Hasil penelitian ini menunjukkan bahwa kinerja keuangan PT. Adhi Karya (Persero) Tbk periode 2017-2021 tergolong kurang baik. Hal ini dikarenakan, dari lima variabel yang dianalisis dalam metode Du Pont System berupa Net Profit Margin (NPM), Total Assets Turnover (TATO), Return On Assets (ROA), Equity Multiplier (EM), Return On Equity (ROE) berada di bawah standar industri dan hanya EM nya saja yang meningkat, Meningkatnya nilai EM menandakan bahwa perusahaan banyak menggunakan dana eksternal atau utang untuk membiayai aktivitas perusahaan, yang disebabkan dengan adanya ketidakstabilan kinerja pada setiap tahunnya. Peningkatan ini terjadi karena adanya peningkatan total aktiva yang lebih besar dibandingkan dengan peningkatan total ekuitas. Sehingga perusahaan dapat mengelola hutang untuk memperbaiki keuntungan. Hal ini menunjukan bahwa perusahaan menggunakan sebagian besar hutang untuk menghasilkan keuntungan.

Firmansyah, Zaky Iqbal; Cahyono, Yuli Tri

The concept of stock return refers to the gains or profits obtained by investors from their investment in stocks, which may arise from both stock price appreciation and/or received dividends. This study aims to assess the impact of Earning Per Share, Price to Book Value, Price Earning Ratio, and Return on Equity on stock returns in companies listed in the LQ45 index on the Indonesia Stock Exchange (BEI) from 2020 to 2022. The samples studied were 72 companies that meet specified criteria. Multiple linear regression analysis is utilized as the analytical method. Empirical findings indicate that  Earning Ratio (PER) significantly influences, while Earning Per Share (EPS), Return on Equity (ROE), and Price to Book Value (PBV) do not effect on stock returns.

Mohamad Renaldi Saputra

Deposisi: Jurnal Publikasi Ilmu Hukum 2023 International Forum of Researchers and Lecturers

The Covid-19 pandemic has given rise to long-lasting multi-sector problems, including the economic sector, which then resulted in an economic recession and its implications. It is certainly hoped that such conditions will not occur for a long time, it is the hope of all parties including the government that the recession will soon return to normal by pursuing various steps and approaches such as the business law approach. This article focuses on studying how to photograph an economic recession and its implications from a business law perspective as an alternative to economic recovery. This research is a library research by searching literature texts related to economic recessions that focus on a business law approach. The research findings are that from a business law perspective, law is able to provide procedural solutions (procedural capability) in resolving the economic recession. Law can play a role in creating balance, because it is related to economic development initiatives. Law also plays a role in determining clear definitions and status. In the end, the law must also be able to provide a clear definition and status regarding the consequences of social interaction as well as accommodate a clear balance for the interests of individuals or groups in society.

Lilis Yulita; Citra Nurmani Putri; Dia Oktaviani; Ari Almansyah; Carmidah Carmidah

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

The financial performance of government-owned conventional banks listed on the Indonesia Stock Exchange (BEI) has several levels of risk that can be used to assess. These risk levels include net interest margin (NIM), Loan to Deposit Ratio (LDR), Return On Assets (ROA), Non-Performing Loans (NPL), and Capital Adequacy Ratio (CAR). The aim of the research is to find out the level of risk faced by government-owned conventional banks in 2015-2022 using the risk levels of ROA, LDR, NPL, CAR and NIM. Quantitative descriptive research methodology was used in this research. By using financial reports for the 2015–2022 period, this research seeks to determine the degree of risk level of State-Owned Enterprise (BUMN) banks by using the NPL, ROA, NIM, CAR, LDR risk levels of state-owned banks. This research uses a case study methodology with secondary data collection. Time series and quantitative data analysis were included in this research. Purposive sampling is the method used in this research to determine the sample. The population and sample are all publicly traded banking companies which are State-Owned Enterprises registered on the IDX for the 2015-2022 period.

Helen Parkhurst

Journal Economic Excellence Ibnu Sina 2023 STIKes Ibnu Sina Ajibarang

Sektor pertanian, terutama produksi tanaman pangan merupakan pilar perekonomian di Indonesia dengan sentra produksi berada di Nusa Tenggara. Salah satu penyebab penurunan produksi tanaman pangan adalah kekeringan yang disebabkan oleh perubahan iklim. Kekeringan dapat dihitung dengan Standardized Precipitation Index yang merupakan indeks untuk mengukur tingkat keparahan kekeringan suatu wilayah. Tingkat keparahan kekeringan suatu wilayah dapat mencapai nilai tertinggi yang dapat digunakan untuk memperkirakan periode kejadian kekeringan yang terjadi secara berulang. Selanjutnya hasil estimasi tersebut dapat digunakan untuk memperoleh nilai Return Period yang merupakan rata-rata waktu kekeringan yang terjadi dengan menentukan keparahan kekeringan maksimum. Untuk mengantisipasi kekeringan yang terjadi secara berulang, tujuan dari penelitian ini adalah melakukan identifikasi karakteristik kekeringan dari Return Period berdasarkan profil geografis Nusa Tenggara. Data yang digunakan adalah data observasi curah hujan bulanan selama periode tahun 1985 sampai 2014 yang menggambarkan kejadian kekeringan yang telah terjadi untuk masa sekarang dan data skenario curah hujan bulanan selama periode tahun 2016 sampai 2100 berdasarkan Representative Concentration Pathways yang menggambarkan iklim di masa akan datang. Hasil analisis data menunjukkan bahwa Return Period secara geografis memberikan gambaran untuk berbagai wilayah. Pada wilayah karakteristik iklim lebih basah terlihat adanya pengurangan curah hujan, sedangkan wilayah karakteristik iklim lebih kering tidak mengalami pengurangan curah hujan yang signifikan. Secara umum dapat diketahui bahwa beberapa tahun ke depan prediksi kekeringan Pulau Nusa Tenggara menunjukkan tingkat keparahan kekeringan yang tidak terlalu parah dengan periode berulang yang lebih sering terjadi.

Novia Ramah Safitri; Renelyn I. Reyes; Evi Dwi Kurniawan

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2023 Institut Teknologi dan Bisnis (ITB) Semarang

This research aims to describe the form of peering into the business world with young professionals in the novel The Professional. Before discussing in more depth, we must know the meaning of business? What are the goals and what theories are included in the business world? Business is an activity in which a person or group of people makes, sells, or exchanges goods or services with the aim of making a profit. The goals of business are to increase economic growth in society in general, create jobs, maintain the existence of the company in the long term, meet life's needs with products and services, and provide prosperity for owners of production factors and society. Theories that are often used in the business world are, business decision on investment theory, return on investment and return on assets, cash flow quadrant, law of diminishing returns on practice, negotiation rules, and balanced scorecard on efficiency. Well, these theories are theories tucked away in professional novels which are explained or described in fictional language that is easy for readers to understand.

Yuliani Yuliani

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2023 Lembaga Pengembangan Kinerja Dosen

The uniqueness of the Sasak community in preparing for the departure of prospective pilgrims to carry out the Hajj can attract the attention of researchers. So this research attempts to look at the traditions that the community carries out when carrying out the Hajj as well as the implications of the Hajj for the Sasak community. This study uses qualitative research using descriptive qualitative analysis by first collecting data through observations regarding what is happening in society, then conducting interviews. Documentation and individual experience to add data about Hajj. The results of this research show that the traditions before going on the pilgrimage for the Sasak people are still preserved today, because this tradition has existed since ancient times, from the time of our ancestors until now, it has been preserved from generation to generation. like tradition. Begawe, the opening of the pilgrimage, selararan and yasinan. The existence of this tradition has implications for the Sasak community, namely that the community has a stronger sense of solidarity, the community can build its social welfare. And for Hajj pilgrims it will be easy for them to return home.

Siti Nurhafizah; Zuhrinal M. Nawawi; Kusmilawaty Kusmilawaty

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2023 Institut Teknologi dan Bisnis (ITB) Semarang

In analyzing the company's financial performance can be done using the Du Pont System method. Du Pont System is a chart designed to show the return on assets obtained from multiplying the profit margin by the total turnover of total assets. The purpose of this study was to determine the factors that caused the decline in financial performance using the Du Pont System method at PT Midi Utama Indonesia Tbk (Alfamidi). This research was conducted with qualitative descriptive analysis method. The object of this research is the audited financial statements of PT Midi Utama Indonesia Tbk (Alfamidi) for the period 2018 to 2022. Data collection was carried out using the documentation method. The data analysis technique used in this research is descriptive qualitative. The results of the analysis can be concluded that from the level of Net Profit Margin for five years, namely from 2018 to 2019 and from 2021 to 2022, it can be said that it has increased even though in 2020 there was a decrease and the company's performance is quite good because in these five periods the company has never experienced losses, from the level of Asset Turn Over for five years, namely from 2018 to 2019 and from 2021 to 2022

Nurul Fauzi; Ika Damayanti Sipayung; Sri Rezeki

The Journal General Health and Pharmaceutical Sciences Research 2023 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

The Lactational Amenorrhoea Method (MAL) is a type of contraception that can be relied on for six months after giving birth, the mother's fertility period has not yet returned, breastfeeding exclusively is sufficient and does not use bottles to give milk to the baby. The aim is to determine the effect of health education about the lactation amenorrhea method on the knowledge and attitudes of primiparous mothers at Teungku Peukan General Hospital in 2023.The type of research used is quantitative research. Quantitative research is a type of research that produces discoveries that can be achieved (obtained) using statistical procedures or other methods of quantification (measurement) of a set of objects which usually aim to see a picture of phenomena that occur in a certain population. The aim of the researchers was to determine the effect of health education on the knowledge and attitudes of primiparous mothers towards the lactation amenorrhea method.The chi-square value was found to be 0.03 <0.05, which means that there is an influence on the mother's knowledge of the lactation amenorrhea method at Teungku Peukan Regional Hospital in 2023.    

Dyah Ayu Pramesti; Fiqri Najmuddien; Nurfadilah Nurfadilah; Maria Yovita R.Pandin

International Journal of Management Research and Economics 2023 Institut Teknologi dan Bisnis (ITB) Semarang

This article explains the various important aspects of navigating stock investing to achieve financial success. In this article, we will discuss tips and strategies that can help investors make smart decisions in choosing LQ45 stocks. LQ45 is a stock price index of the 45 largest and most liquid companies on the Indonesia Stock Exchange (IDX). We present a practical guide to understanding the characteristics of LQ45 stocks, Readers will gain valuable insights to understand the intricacies of stock investing and achieve their financial goals. Emphasis is placed on investment strategies that have the potential to provide profitable returns. By understanding these tips and strategies, investors will have a solid guide on LQ45 stocks to achieve their financial goals through stock investing.

Nur Faridah; Muhiddinur Kamal; Salmi Wati; Deswalantri Deswalantri

Jurnal Rumpun Ilmu Bahasa dan Pendidikan 2023 Asosiasi Periset Bahasa Sastra Indonesia

The background for writing this thesis is that the implementation of the Tahfidz Qur'an in the Madrasah Diniyah Takmiliyah Wustha Program at SMP Negeri 4 Tualang is held on Monday-Thursday, the implementation time is 15.00-16.30. In this Tahfidz Qur'an activity, the Wahdah method is used. The Wahdah method is a way to memorize the Al-Qur'an one by one for the verses you want to memorize by reading them 10 to 20 times to form a pattern in the image. This research aims to see how the wahdah method is implemented in tahfidz Qur'an in the Madrasah Diniyah Takmiliyah Wustha Program. The approach used in this research is a qualitative approach, meaning that the researcher looks at the implementation of the wahdah method used by Tahfidz teachers. This research uses qualitative descriptive research. The key informant in this research was the Tahfidz teacher at SMP Negeri 4 Tualang, while the supporting informants were class VIII students at SMP Negeri 4 Tualang. Observation, Interview and Documentation data collection techniques. Data validation technique: triangulation technique. data analysis techniques: data presentation, data selection, and conclusion drawing. Based on the findings of research conducted by the author, the results show that: in the 2023/2024 academic year, teachers changed the system with the first 3 months focusing on Tahfidz Qur'an only to achieve the target of Siak, namely a minimum of students memorizing 1 juz. After the initial 3 months ended, students returned to studying as before, namely studying the subjects of Fiqh, Aqidah Akhlak, Al-Qur'an Hadith, Tarekh and Arabic. The steps for implementing the Wahdah Method at SMP Negeri 4 Tualang are, memorizing verse by verse and confirming the reading. In carrying out tahfidz Qur'an activities using the wahdah method, it has several benefits, namely making it easier for students to memorize, their memorization memory is stronger, some students get the letters correct. At the beginning of the first month it went well using this method. Then students feel bored in using this method. Because there are some students whose memorization is quite far, because using this method students feel they cannot increase their memorization deposit, because this method memorizes surahs together. The solution is to exchange or combine the wahdah method with another method. Or change the method in tahfidz Qur'an.

Fitri Umuni’matin Nada; Rendra Erdkhadifa

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This research aims to determine the effect of Return on Assets, Return on Equity, Net Profit Margin, Debt to Equity on profit growth in manufacturing companies listed on the BEI in 2017-2021. This research method uses an associative quantitative approach. The sampling technique used was purposive sampling, resulting in 14 manufacturing companies listed on the IDX from 2017 to 2021 as the research sample. The data that has been collected is then tested using Eviews, using several tests which include, panel regression sample selection test, descriptive statistical test, partial test, multicollinearity test, panel regression goodness test, simultaneous test, classic assumption test which includes normality test & heteroscedasticity test. The results of this test determine that the variables Return on Assets, Return on Equity, Net Profit Margin, Debt to Equity have a positive & significant impact on profit growth in manufacturing agencies recorded on the IDX in 2017-2021

Iska Ayu Sundari; Nera Marinda Machdar

Riset Ilmu Manajemen Bisnis dan Akuntansi 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The business world is getting tougher due to the large number of new companies. Company management must compete and overcome difficulties. Shareholders need to evaluate the company's prospects in the future. The stock return received by shareholders is one of the important factors that help investors assess the company's prospects. The purpose of this study is to analyze and review the effect of dividend policy, sustainability reporting, funding cash flow on stock returns moderated by firm value. This research method uses descriptive qualitative. By describing the data obtained from literature review, a phenomenon can be studied. These data can provide new insights into the phenomenon and identify problems that remain unanswered. The results of this study indicate that the variables of dividend policy, sustainability reporting, and funding cash flow affect stock returns. And company value can moderate dividend policy, sustainability reporting, and funding cash flow on stock returns.