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The purpose of this study is to evaluate and compare the financial performance of district local governments in East Kotawaringin before and after the Covid-19 pandemic. The study's population consists of financial data from the regional administration of East Kotawaringin Regency, which is located in the province of Central Kalimantan. This study is a descriptive quantitative investigation. Using SPSS software, the study team performed a Paired T-test analysis to acquire results for homogeneity, normality, and one-way Anova tests. The documentation approach is employed in the sample procedure. Method This study use quantitative descriptive analysis for its analysis. The secondary data used in this study came from books, supporting journals, the internet, and the APBD posture in East Kowaringin Regency between 2018 and 2021.    

This research aims to analyze the financial performance of the Mitra Perdana Sidoarjo Cooperative when viewed from a profitability perspective using the Net Profit Margin Ratio, Benefit to Asset Ratio, Benefit to Capital Ratio for 2020 - 2022. The type of research is Descriptive Qualitative. The research data was obtained from the Mitra Perdana Sidoarjo Cooperative Financial Report for 2020 – 2022. Data analysis is by calculating the profitability ratio using the formula Net Profit Margin Ratio, Benefit to Asset Ratio, and Benefit to Capital Ratio. Financial performance measurement based on KUKM Ministerial Regulation Number 06/Per/M.KUKM/V/2006 The results of the research show that: 1) The financial performance of the Mitra Perdana Sidoarjo Cooperative when viewed from the profitability side using the Net Profit Margin Ratio in 2020, 2021 and 2022 is in an unhealthy condition, 2) The financial performance of the Mitra Perdana Sidoarjo Cooperative when viewed from the profitability side using the Benefit Over Assets Ratio, in 2020, 2021 and 2022 it is in a healthy condition, 3) The financial performance of the Mitra Perdana Sidoarjo Cooperative when viewed from the profitability side using the Benefits Over Capital Ratio, in 2020, 2021 and 2022 is in a healthy condition. The results of this research show that the Net Profit Margin Ratio in 2020 - 2022 has an unhealthy performance, so that the management of the Mitra Perdana Sidoarjo Cooperative in 2020 - 2022 has an unhealthy performance, so that the management of the Mitra Perdana Sidoarjo Cooperative is required to be able to further increase its net profit margin. produced.

The research objective is to analyse financial performance as influenced by environmental performance with environmental innovation as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This research belongs to the quantitative category, utilising secondary data. Data sourced from annual reports and financial reports published by companies on the Indonesia Stock Exchange. This data collection uses purposive sampling technique with company selection criteria as many as 25 companies that are adjusted to the research objectives. The method used in this research is SmartPLS. The results showed that environmental performance can negatively and significantly affect environmental performance, as well as environmental innovation variables able to moderate the relationship between environmental performance and financial performance.

The improvement of performance for Micro and Small Enterprises (MSEs) is a must to achieve business performance growth. To achieve business performance successfully, the MSEs partly need to investigate factors that influence it. This study aims to examine whether or not financial access, digitalization adoption, product innovation, and market orientation influence MSEs' business performance. The source of data was obtained by distributing questionnaires to 135 women who engaged in MSEs in Belitung Regency as one of the main locations of women MSEs in Indonesia. These data were then analyzed statistically by applying the Partial Least Square-Structural Equation Modeling (PLS-SEM. The main findings of this research are: (i) the path coefficient of the variables financial access, product innovation, and market orientation has a positive and significant effect, (ii) the path coefficient of digitalization adoption has a positive but not significant effect on MSE business performance. The results of this research provide input for women's MSEs in Belitung Regency to be able to improve their market orientation to overcome marketing obstacles that may be experienced and to improve the business performance of women's MSEs in Belitung Regency.

Health problems caused by the COVID-19 pandemic have had a major impact on economic contraction in Indonesia. The policies set by the government to prevent the transmission of the COVID-19 virus have an impact on the financial performance of companies in Indonesia. One of the influential sectors includes the hotel, restaurant and tourism sectors which rely on the number of visitors for company operations. The aim of this research is to analyze the comparison of potential financial distress before and after COVID-19 in hotel, restaurant and tourism sector companies listed on the Indonesian Sharia Stock Index using bankruptcy analysis methods, namely the Grover, Springate and Zmijweski methods.This research uses a comparative quantitative approach, which analyzes the comparison between potential financial distress before and after COVID-19. The sample was selected using a purposive sampling method to obtain a sample of 12 companies from a total population of 35 companies in the hotel, restaurant and tourism sector. Data collection uses the documentation method with secondary data in the form of company financial reports for 2017-2022.The results of research based on analytical methods, namely the Grover, Springate and Zmijweski methods, show that there are differences in the potential for financial distress before and after COVID-19. The difference in potential financial distress is higher after COVID-19. Based on the Grover method, the average G-Score produced is -0.136<-0.02. Based on the Springate method, the resulting average S-Score is -0.017<0.862. Based on the Zmijweski method, the resulting average X-Score is -1.345 <0. So from the resulting average it can be concluded that companies in the hotel, restaurant and tourism sectors experienced differences in the potential for financial distress before and after COVID-19 because all three were below the significance value of each method.

This research investigates the impact of corporate governance practices on the financial performance of banks. By analyzing data from various banking institutions, the study reveals that effective governance mechanisms, such as board diversity and regulatory compliance, positively influence profitability and risk management. The results provide insights into how banks can enhance their performance through improved governance structures.

This research explores the urgency of developing effective compensation strategies as a key factor in increasing employee motivation and performance at PT Hutahaean. Fair and adequate compensation is considered an incentive for employees to make maximum contributions and remain loyal to the company, especially in an increasingly competitive labor market. This research aims to formulate a compensation program design that provides significant incentives and analyze its impact on employee satisfaction levels. A qualitative literature study method was used to detail important findings, including the dominance of financial compensation variables on performance. The findings emphasize the crucial role of a fair and transparent compensation system, and recommendations include regular system updates, increased attention to non-financial compensation, and implementation of compensation fairness. Thus, this research provides concrete and relevant views for PT Hutahaean in improving its compensation strategy.  

This study explores the role of educational policy implementation in reducing urban-rural learning disparities through scholarship programs. Educational disparities between urban and rural areas have persisted across many nations, affecting student outcomes due to differences in access to resources, infrastructure, and qualified teachers. Scholarship programs have emerged as an effective policy tool to address these gaps, providing financial support and enabling rural students to pursue higher education opportunities. This research examines the impact of scholarship policies on bridging the urban-rural education divide, focusing on the performance outcomes of scholarship recipients compared to non-recipients. The study also discusses the socio-economic barriers and challenges faced by rural students and evaluates how scholarships, along with additional support mechanisms such as mentorship and academic workshops, contribute to improving academic performance. The findings suggest that while scholarships have a significant positive effect on academic outcomes, a more comprehensive approach, including better infrastructure, teacher quality, and socio-emotional support, is necessary to fully address educational inequities. This research provides insights into how well-designed scholarship programs, embedded within broader educational reforms, can effectively reduce disparities in educational access and outcomes between urban and rural students.

GoPay as one of the digital payment applications in Indonesia faces challenges in understanding user perceptions in the midst of fierce competition. This study aims to develop a user review sentiment analysis model by comparing two approaches to text representation, namely TF-IDF and BERT, as well as two machine learning algorithms, namely Random Forest and Logistic Regression. Review data is obtained from the Google Play Store and processed through pre-processing, feature extraction, and sentiment modeling. The results showed that the combination of BERT + Logistic Regression provided the best performance with an F1 Score of 0.86, showing the superiority of BERT in understanding the semantic context compared to TF-IDF. An important feature analysis identifies financial-related words such as "duitnyaapakah" and "kompensasi" as key issues. This research makes a practical contribution by helping app developers improve the user experience through prioritizing relevant features and solutions to key problems complained of.

Financial ratio analysis is the basis for assessing the performance of the cooperative in managing its financial resources in a given period. Analysis of financial performance KSPPS Al-Hikmah done with regards to the decline in the financial performance of the last few years, whereas KSPPS Al-Hikmah had won the award as the best cooperative of its performance as the city of Bogor.  The method used is quantitative method with a descriptive format. The results of these calculation of ratio are then compared with the standard of regulation of Cooperatives and SMEs RI No.06/Per/M.KUKM/V/2006 on Guidelines for Assessment of Cooperative Achievement. The purpose of this study is to determine the financial performance of the KSPPS Al-Hikmah years 2012-2015 in terms of the level of profitability, liquidity and solvency. The results showed that the financial performance KSPPS Al-Hikmah years 2012-2015 seen from the aspect of profitability, liquidity and solvency are generally still below the standard regulation of Cooperatives and SMEs RI No.06/Per/M.KUKM/V/2006. Although in terms of profitability is generally performed quite well, which is between the standard value. KSPPS Al-Hikmah should make corrections to assets in order to make greater contributions in generating SHU, and is expected to increase the capital by attracting more customers cooperatives.    

On this occasion, I carried out quite in-depth experiments and research, the aim of which is to observe the preparation of financial reports and the preparation of Government Accounting Standards, namely an accounting method that is implemented when recording and presenting Government Financial Reports. Government Accounting Standards are published and stated in Government Regulation Number 71 of 2010. The Social Service Financial Report contains the mechanism for the Government's Social Service performance in one accounting period. This observation is useful in order to show how the presentation of the financial reports of the North Sumatra Province Social Service is truly in line with Government Regulation Number 71 of 2010. This system uses descriptive analysis which, as a fact, is put together and then classified and managed with special provisions so that it can be picked and described a decision. The results and description of this observation illustrate the presentation of financial reports at the North Sumatra Provincial Social Service in the 2022 budget year with Government Regulation No. 71 of 2010. It is recommended that in the next fiscal year the leadership of the North Sumatra Provincial Social Service illustrate that they have complied with and implemented PP No. 71 of 2010, in this way it can be seen that accountability and transparency of financial reports can be realized.

Financial report analysis is closely related to the field of accounting. Financial report analysis basically aims to evaluate a company's financial reports with the aim of gaining an understanding of the company's future financial condition and performance. Sharia Bank is a financial institution that operates based on Islamic economic principles. PT. Bank Syariah Indonesia., Tbk (BSI) is a large company operating in the sharia financial industry and has an economic system based on Islamic law. In the research, a qualitative descriptive analysis method was used by displaying the financial report records of PT. Bank Syariah Indonesia (BSI) from 2021 to 2023.    

This article discusses the application of insurance in Financing Credit for Affordable Housing Ownership (KPR FLPP) by PT. Bank Sumut Syariah Branch Office of Trade Auxiliary. The objectives of this study are to identify the role of insurance in mitigating credit risks in FLPP KPR financing and to evaluate its effectiveness in the context of Islamic banking services. The method employed involves primary data collection through interviews with bank officials and insurance policyholders, as well as secondary data analysis of historical insurance claim data and credit performance. The research findings indicate that the application of insurance in FLPP KPR financing can enhance the bank's confidence in credit risk management, provide financial protection for the bank, and ensure smooth installment payments for customers. In conclusion, insurance in FLPP KPR financing plays a strategic role in supporting the sustainability of Islamic banking business by effectively managing credit risks.

The purpose of writing this analysis is to investigate the financial performance achievements of Bank Syariah Indonesia (BSI) and Bank Muamalat in the Maqashid Syariah Index, with a focus on profitability, liquidity, asset growth, operational efficiency and sustainable service. The research method used is a literature study, which involves collecting and analyzing data from various relevant and reliable literature sources, including public financial reports, academic books, scientific journals, and other official documents. The research results show that both banks have demonstrated a strong commitment to sharia principles in their operations, with adequate performance in key aspects such as profitability, liquidity, asset growth, operational efficiency and sustainable service. Thus, this analysis provides an in-depth understanding of the contribution of BSI and Bank Muamalat to a sharia-based economy and achieving sharia goals in a broader context.    

This research aims to analyze the role of sharia banking in implementing financial inclusion in Indonesia. Financial inclusion is a process to provide formal financial access for poor and low-income people (unbankable people). This research uses a qualitative and quantitative approach (mixed research). Qualitative data analysis uses analysis techniques developed by Straruss and Corbin with three major steps, namely open coding, axial coding, and selective coding. Quantitative data analysis uses comparative analysis of financial reports in 2010-2014 and analysis of financial ratios in the form of CAR, ROA, ROE, NPF and FDR. This research proves that sharia banking has great potential in implementing financial inclusion, shown by significant growth in funding and financing in 2010-2014 and the results of financial ratio analysis also show that the performance and financial condition of sharia banking is good.

This study aimed to find out whether Good Corporate Governance and Risk Management affected reputation with financial performance as an intervening variable in the case study of Bank Central Asia Syariah. In addition, this study also aimed to test whether financial performance variables mediatd the relationship between each variables. The sample used in this research was Bank Central Asia Syariah's quarterly and annual reports published for 2017-2022. The method used was a quantitative approach with data analysis using smartPLS, the data used was secondary data. The research results showed that Good Corporate Governance has significant effect on reputation.Good Corporate Governance has not is proven significant to financial performance. Risk management has proven to have a significant effect on reputation. Risk management has a significant effect with a negative influence on financial performance. Financial performance has proven to have a significant effect on reputation. The path test showed that financial performance is unable to mediated Good Corporate Governanceon and risk management on reputation.   Keywords: GCG, Risk Management, Reputation, Financial Performance

In this study, researchers want to see the financial performance condition of the Hanjaya Mandala Sampoerna company when measured using liquidity, solvency, profitability and activity ratios. The Hanjaya Mandala Sampoerna Company is the largest tobacco cigarette industry in Indonesia. The data used for the ratio measurement process are taken from the company's financial reports on the Indonesia Stock Exchange Investment Gallery website using documentation and library data collection techniques (Library Research), namely collecting and combining several data that are appropriate to research. This type of research is descriptive quantitative which describes several phenomena which are then described and analyzed again. The results of research over the last five years of Hanjaya Mandala Sampoerna Tbk's financial performance on liquidity, solvency and profitability ratios are still said to be not good, but the activity ratio produces good financial performance in 2018-2022.  

Tjiwi Kimia Tbk Paper Factory, the world's leading producer of pulp, paper and paper products, has an important role in the national economy. Financial ratio analysis highlights a company's financial health, focusing on liquidity, solvency, activity, and profitability. The aim of this research is to understand and assess the company's financial health and measure overall financial performance. From this research, it can be seen that ratio analysis shows liquidity fluctuations, a significant decrease in profitability, and a lack of efficient use of assets. Although the company's solvency remains maintained, the main challenge lies in operational efficiency and profit growth in proportion to the increase in assets. In conclusion, a more effective strategy is needed in debt management, increasing operational efficiency, and optimizing asset use to improve overall company performance

In the literature study related to evaluating the efficiency and profitability of Islamic insurance through financial statement analysis, previous studies highlighted various methods and approaches used to measure the performance of Islamic insurance companies. Financial statement analysis is the main focus in identifying factors that affect the operational efficiency and profitability of Islamic insurance companies. Some studies have used traditional financial ratios such as solvency, liquidity, and profitability ratios to evaluate the performance of Islamic insurance. However, due to the unique characteristics of Islamic insurance, studies have also proposed the development of specific metrics that take into account sharia principles, such as sharia compliance ratios and fairness ratios. In addition, non-financial approaches such as technical efficiency and allocative efficiency analysis have also been used to evaluate the operational efficiency of Islamic insurance. This research shows that factors such as scale of operations, business diversification, and managerial efficiency can contribute to the efficiency performance and profitability of Islamic insurance companies. Although there have been many studies conducted in this domain, there is still a need for more in-depth follow-up research to better understand the factors that influence the efficiency and profitability of Islamic insurance. With a better understanding of the performance of Islamic insurance companies, regulators and practitioners can develop more effective strategies to improve the stability and growth of this industry.

This study explores the role of Management Audit in controlling the Efficiency and Effectiveness of the Financial Function at PT Bank Mandiri (Persero). Management audit plays an important role in evaluating the performance of management and internal control systems in an organization. By conducting periodic management audits, PT Bank Mandiri can identify potential problems, weaknesses, and opportunities for improvement in financial management so as to improve performance and reduce potential risks. The findings suggest that Management Audit is not only important to ensure compliance with internal regulations and policies but also to optimize resource utilization, identify profitable investment opportunities, and minimize financial risks. This serves as a strategic instrument in supporting the achievement of company goals and maintaining overall business continuity.This paper delves deeper into the importance of Management Audit in maintaining the financial health and business continuity of PT Bank Mandiri in the midst of the evolving dynamics of the banking industry. The analysis conducted, among others, examines management audit practices implemented by banks, challenges faced, and recommendations for improving the effectiveness of management audits to support the achievement of optimal financial and operational goals at PT Bank Mandiri.