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The purpose of this study was to determine the effect of Accountability, Transparency, and PSAK No. 45 on the Financial Performance of Private Schools in their financial reporting. The objects of this research are the principles of accountability, the principles of transparency, PSAK NO 45, and the financial performance of private schools at SMA/SMK/MA level in Karanganyar Regency. Primary data is data used with quantitative and qualitative data types collected through interviews, questionnaires, observation, and documentation. The results of this study explain that partially the variables of Accountability, Transparency, PSAK No. 45 have an influence on the Financial Performance of Schools in Private Schools at the SMA/SMK/MA level in Karanganyar Regency. Simultaneously the variables Accountability, Transparency, PSAK No. 45 have an influence on the Financial Performance of Schools in Private Schools at the SMA/SMK/MA level in Karanganyar Regency.

Investing activity is the acquisition and disposal of long-term assets and other investments that are not included in cash equivalents. 4. Financing activities are activities that result in changes in the amount and composition of Bank capital and loans. This study aims to present: (1) analysis of investment activities in PT. HERO SUPERMARKET TBK, (2) analysis of funding activities at PT. Hero Supermarket Tbk. The design of this research is quantitative research and data research. The data studied are the national financial reports from the Indonesian stock exchange PT. Hero Supermarket Tbk, the results of the study show that (1) investment activity at PT. Hero Supermarket Tbk, showing good performance so that investment continues to increase every year, (2) financing activities run smoothly and stably despite being disrupted by the Covid-19 outbreak in Indonesia.

The purpose of this study was to find out how the relationship between the ratio of earnings per share and dividends per share on the company's stock price. The subjects used in this study are mining sector companies listed on the Indonesian stock exchange in 2018-2022. The sampling technique in this study used a purposive sampling technique, using certain criteria and obtained a sample of 5 companies. The data processing technique used in this study uses multiple regression analysis assisted by Microsoft Excel 2013 and the Eviws 12 application. The implications of this study indicate that the ratio of earnings per share has an effect but not significant on stock prices, while dividends per share have an effect and are significant on prices. shares and simultaneously these two variables have no effect on stock prices. The suggestion in this study is that it is necessary to increase the company's financial performance in order to increase the company's profits so that the company's price can also increase.

The importance of banking in driving development and the country’s economy, coupled with the rapid competition in the banking sector, requires banks to impove and increase their performance. Bank Indonesia has issued regulation regarding banking health, one of wich is by evaluating financial reports using the RGEC method. This type research is quantitatice research, the data source comes from secondary data. The financial report data that has been obtained is then tested using the RGEC method to determine the healthy level of the bank, in this case PT Bank Negara Indonesia Tbk 2020-2022. The results of research on bank health level seen from the Risk Profile component with the Non Performing Loan ratio for 2020 – 2021 are categorized as QUITE HEALTHY, in 2022 they are categorized as HEALTHY. The Loan to Deposite Ratio is for 2020 are categorized QUITE HEALTY, in 2021-2022 they are categorized as HEALTHY. Judging from the Good Corporate Governance component, it is categorized as HEALTHY. From the Earnings component with a Return On Asset ratio for 2020 QUITE HEALTHY, 2021 HEALTHY and 2022 VERY HEALTHY, for Net Interest Margin in 2020 – 2022 is in the HEALTY category, while the Capital component with the Capital Adequacy Ratio is in the VERY HEALTHY category.

This study aims to investigate the influence of reward & punishment strategies, internal public relations, and digital marketing on company profitability. Employing a qualitative research design, the study utilizes purposive sampling to select participants from various industries, aiming for diverse perspectives. Data analysis involves thematic coding to identify patterns and themes emerging from interviews and textual analysis of relevant documents. Preliminary findings suggest that effective implementation of reward & punishment strategies, coupled with robust internal public relations and adept digital marketing, significantly impacts company profitability. The study underscores the importance of cohesive internal communication and strategic digital marketing efforts in enhancing organizational performance and financial outcomes.

This study aims to analyze: (1) to evaluate the financial performance of PT Telkom Indonesia Tbk from 2017 to 2021 using various financial ratios. The financial ratios to be used include liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The design of this study uses a quantitative descriptive approach, which means that the data obtained will be analyzed statistically to provide an overview of the company's financial condition. The survey research method was used to collect financial data from PT Telkom Indonesia Tbk.                 The results of the study show: that the financial performance of PT Telkom Indonesia Tbk for the 2017-2021 period based on ratio analysis (1) the calculation of the liquidity ratio (current ratio and quick ratio) is said to be not good. (2) solvency ratios, such as (debt to asset ratio) are said to be not good, while (debt to equity ratio) can be said to be good. (3) Activity ratios, such as inventory turnover, are good. (4) profitability ratios, such as (return on equity and return on investment) can be said to be not good.

The Covid 19 pandemic has also had a negative impact on the company, such as a decrease in share prices and financial performance, ehich can affect the company's value. Not a few of the company's employees were fired because of it. But why did so many people invest during the covid 19 pandemic? In fact, there has been an increase in the number of investors on the indonesian stock exchange market. In this study, we will idntify the factors that influence the increase in the number of investors on the indonesian stock exchange market. With qualitve research methods, descriptive, exploratory. The results of this study are that there are several factors that influence people to invest during the covid 19 pandemic, many people invest in pandemic conditions by conducting fundamental and technical analysis, conducting stock portfolios, choosing bussiness sectors that are still needed in pandemic conditions, and seeking the latest information issuer.

The research aims to explore the impact of SIAs on agency supply performance related to inventory management, customer welfare, operating costs and financial statements. In today's digital age and globalization, AIS is very important, especially in that marketing agencies are responsible for product distribution and their supply performance is crucial. SIAs help agencies manage inventory, monitor suppliers, and expedite deliveries. The implementation of SIA requires HR competence, technology investment, and management support. Research into the effect of SIAs on supply performance is important to improve agency understanding and success. This research contributes to the ongoing discourse on the effectiveness of AIS, offers guidance for optimal implementation and utilization, as well as helps identify areas of improvement to improve organizational performance. This study used explanatory research method with primary and secondary data. Random sampling techniques are used with Pearson correlation and simple linear regression to examine the relationship and influence between each variable. This research shows that the relationship and influence between these variables can be easily examined. Research findings show that SIAs have a positive and significant influence on inventory management, financial statements, customer welfare, and organizational performance. In addition, there is a negative relationship between AIS and operating costs. In this study, it was revealed that AIS has a significant and positive influence on organizational performance. The findings of this study provide recommendations to companies to adopt SIA to improve the performance of their organizations.

This study seeks to determine the effect of Accounting Information System (AIS) on the financial performance of Small and Medium Enterprises (SMEs) with the aim of investigating the impact of recording systems, financial reporting systems, budget control systems, and cash management systems on financial performance. Entering and documenting daily business transactions manually has become impractical and from here organizations have realized the usefulness of adopting AIS to improve company performance. The study's findings provide valuable insights for SME owners, policymakers, and researchers interested in improving the financial performance of small businesses. adopt a descriptive research design and target 1640 SMEs This study used questionnaires as data collection instruments. Trials are conducted to ensure the validity and reliability of the tool. The Statistics Package for Social Sciences version 24 is used to analyze data using descriptive analysis and inferential statistics. The results of this study show that there is a strong significant relationship between the financial reporting system and the financial performance of SMEs. In addition, several ways are also provided to improve the effectiveness of AIS which has a significant impact on the financial performance of SMEs. From the results found, it is advisable to research further on the same research area. In addition, several recommendations are given to improve financial performance through effective AIS for SME owners and policy makers.

This study aims to analyze the Budget Realization Report (LRA) to assess the implementation of the budget at the Surabaya City Financial and Regional Management Agency for the 2017-2021 fiscal year. This research was conducted at BPKAD Surabaya City. This study used descriptive qualitative method. Data collection techniques used are interviews and documentation. The data collection technique that was carried out consisted of: 1.) Analysis of the calculation of the economic level of the Budget Realization Report at the Surabaya City BPKAD for the 2017 to 2021 fiscal year 2.) Analysis of the calculation of the efficiency level of the Budget Realization Report at the Surabaya City BPKAD for the 2017 to 2021 fiscal year 3.) Analysis of the calculation of the level of effectiveness of the Budget Realization Report at the Surabaya City BPKAD for the 2017 to 2021 fiscal years. The results showed that program realization as measured by the average economic level from 2017 to 2021 was in the economic criteria and in 2019 it experienced a less economical level, the results of performance measurement as measured by the level of efficiency at the Regional Financial and Asset Management Agency for the City of Surabaya showed that inefficient and inefficient budget and performance measurement results measured by the level of effectiveness in 2017 to 2019 show very effective

Micro, Small and Medium Enterprises (MSMEs) have an important role as a driving force for the Indonesian economy. Kampung Kue Menur UMKM is no exception, which has business potential to develop. However, there are several obstacles faced by MSMEs that can interfere with their development. According to the results of a survey conducted by interviewing MSMEs, it can be seen that there are obstacles to their financial management. The difficulties of MSMEs in preparing simple bookkeeping and determining product selling prices are the main problems faced by MSMEs. Therefore, there is a need for socialization and simple financial bookkeeping training for MSMEs. So that with this dedication, it can be aimed at helping the SMEs of Kampung Kue Menur improve their ability to manage their business finances by carrying out simple financial bookkeeping. The results of the dedication carried out are that MSMEs realize and implement financial bookkeeping in their businesses that have a very important positive impact on businesses such as measuring their business performance, being able to separate personal and business finances, and managing business finances easily.

This take a look at studies discuss the effect of workload,burnout and resilience on worker overall performance at PT. financial institution Rakyat Indonesia, East Flores Waiwerang Unit. The studies targets to be done are realize and analyze workload, burnout, and resilience partially or concurrently on worker overall performance  at PT. finacial institution  Rakyat Indonesia, East Flores Waiwerang Unit. This studies makes use of  sampling statistics  as many as 50 human beings at PT. financial institution Rakyat Indonesia Unit Wawierang East Flores through dispensing questionnaires the use of  quantitative statistics sort. Inside the studies consequences, the T test indicates  that the variables Workload and Resilience have a nice or enormous effect on Worker Performance. The Burnout variable has a negativeor no enermous impact on worker performance. And the outcomes of the F test display that the variables Workload, Burnout and Resilience concurrently have an effect  on worker overall Performance at PT. financial institution Rakyat Indonesia, East Flores Waiwerang Unit.

This research is a type of quantitative research with the aim of to test the impact of Covid-19 on the company's financial performance pharmacy listed on the Indonesia Stock Exchange. This sample was taken from pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) that can accessed through the website (www.idx.co.id). The population in this study were all pharmaceutical companies listed on the Indonesia Stock Exchange as many as 12 companies. The sample used in this study were 11 companies in the 2018-2021 period.The research method uses quantitative methods, the data used in this study is secondary data in the form of financial statements of pharmaceutical companies listed on the Indonesian stock exchange. Analysis of the data using a paired sample mean difference test Paired Sample Test using the SPSS application, and financial performance measurement using profitability ratios. Profitability ratios consist of Net Profit Margin, Rate of Return on Assets, and Return on Equity. The results showed that there was no significant difference to the financial performance of the profitability ratios of pharmaceutical companies listed on the IDX both before the Covid-19 pandemic and during the Covid-19 pandemic.

Financial reporting is one of the activities carried out by companies that have gone public, financial reporting can assist users in making decisions or policies to develop activities. Segment and interim financial statements are one of the reports that need to be disclosed in the company's financial statements. The purpose of segment and interim financial reports is to provide information about the different types of business activities and the economic environment in which the company operates. Fulfillment of this objective will help users of financial statements to better understand the company's performance and assess future cash flow prospects, as well as be able to make more informed judgments about the company as a whole. The purpose of this study is to analyze the determination of reporting segments using the ten percent test on revenue and profit and loss in the financial statements of PT.Indofood Sukses Makmur Tbk for 2018-2022 in accordance with PSAK number 5. The research method used is a qualitative research method, the sample used is a purposive sampling technique, which is a sampling technique with certain considerations. The sample taken comes from the Financial Statements of PT.Indofood Sukses Makmur Tbk segment which consists of 4 segments namely Branded Consumer Products, Bogasari, Agribusiness and Distribution. The research results show that the distribution segment does not need to be reported because it does not pass the 10% test on income for 5 years (2018-2022), the agribusiness segment and the distribution segment do not pass the 10% test on profit and loss in 2018 and 2019 but in 2020, 2021 ,2022 the agribusiness segment passed the 10% test on profit and loss, and the 10% test on distribution segment assets did not pass the test for 5 years (2018–2022). And the bogasari segment only in 2020 did not pass the 10% test on assets.

Effective data governance is critical for companies to ensure that the use of data in their operations has a positive impact on overall performance and enables the fulfillment of legal obligations regarding the use and management of data and regulatory requirements. Data services are a core business function of the agency, therefore it is very important for companies to give high priority to providing reliable data quality. By avoiding duplication, ensuring correctness, validity and ongoing accessibility, data governance is critical to obtaining high-quality data. Currently, financial institutions have not formally adopted an effective data governance policy. Therefore, a study was conducted to examine the relationship between data governance and data management and how this affects Bank Mandiri's performance. The research method used is qualitative and is based on an in-depth examination of the relevant literature, including books and journals. In addition to determining the influence of data governance on management practices and the overall performance of a bank, this study aims to gain insights into the relationships and dependencies between data governance and data management. The findings of this study indicate that despite having similar objectives, data management and data governance show interdependence and reciprocity in various aspects.

Financial report education is an effort to improve individual financial understanding and management through a better understanding of financial reports. Financial reports are documents that reflect the financial performance of an entity and provide important information for making decisions related to finance. This study aims to analyze the importance of financial reporting education in increasing individual understanding of financial aspects, and how this understanding can be used for better financial management. In this study, the method used was primary and secondary data collection involving surveys, interviews, and literature studies. In addition, financial report education can also help individuals develop better financial management skills. Individuals can learn about budget planning, long-term financial planning, and effective savings techniques. Based on the findings of this study, greater efforts are needed to improve financial reporting education in the community.

The purpose of recording financial statements for a business is to present fairly the financial position, financial performance and cash flows of the business/business entity. The presentation of business entity financial statements must be presented fairly, in the sense that the presentation is made in an honest manner on the effects of transactions,othereventsand conditions in accordance with the definitions and criteria for recognizing assets, liabilities, capital, income and expenses. therefore the presentation of SAK ETAP plays an important role in the financial management of UMKM in the Padukuhan Sendang village so that it is more organized

The purpose of this research is to find out and explain whether there is an influence between the variables of intrinsic motivation, work discipline, work facilities, and financial compensation on the performance of employees of CV. Alrava Albasia. The population used in this research is all employees of CV. Alrava Albasia, numbering 80 people. A sample of 80 people and using saturated sampling technique. The analysis technique used is validity test, reliability test, normality test, multicollinearity test, hetoroscedasticity test, autocorrelation test, multiple linear regression analysis, t test (partial), F test (simultaneous). From the results of the study it was obtained that partially there is a significant influence between intrinsic motivation on employee performance, this can be seen from the significant value t of 0.012 <0.05 work discipline has a significant influence on employee performance with a significant value of 0.005 <0.05 work facilities has a significant influence on employee performance with a significant value of 0.010 <0.05 financial compensation has a significant influence on employee performance with a significant value of 0.000 <0.05. Intrinsic motivation, work discipline, work facilities and financial compensation simultaneously affect the performance of CV employees. Alrava Albasia with a significant F value of 0.000<0.05.    

The study aims to find out the efficiency of BUMN bank performance in Indonesia in 2017-2021 as well as the potential improvement to inefficient bank performance. Research of this type is descriptive quantitative. The secondary data used comes from the Indonesia Financial Services Authority, each bank and the Bank of Indonesia. The sample taken using purposive sampling is taken 4 banks BUMN. Data envelopment analysis (DEA) is the technique utilized for data analysis and the program utilized is MaxDEA. A bank is considered to be efficient if it achieves an efficient value of 100%, a bank that achieves a value <100% can be said to be relatively less eficient. The results of the study showed that BRI and BTN got 4 perfect efficient DMUs. Four of BNI’s DMUs were inefficient, and just one received a perfect efficient DMUs. At the same time, Mandiri Bank has three perfect efficient DMUs and two inefficient DMUs.

Financial ratio analysis is one way to assess the company's financial performance. This study aims to determine the financial performance of PT. MaraTanto Siregar. The study uses financial management theory based on measuring instruments Debt to Assets Ratio, Debt to Equity ratio, Return On Investment and Return On Equity. The approach used in this research is a descriptive research approach. The samples in this study are the balance sheet and income statement of PT. Mara Tanto Siregar for 3 years for the 2018-2020 period. The data analysis technique used in this research is descriptive data analysis technique, namely collecting data, classifying it in such a way as to obtain a clear picture of the facts that exist as a reality in the object under study. The results showed that the company's financial performance as measured by the solvency ratio (Debt to Assets Ratio) and (Debt to Equity Ratio) was good, because there was an increase in the amount of debt and was followed by an increase in total assets each year and the company was able to emphasize funding using its own capital. The results of the profitability ratio analysis show that the company's ability to generate profits in terms of Return On Investment is good, the average ROI level is 31%, due to the relatively high profit on asset turnover. Meanwhile, in terms of Return On Equity, the company is also good because the company has not been able to maximize its capital to generate optimal net profit, the average during the study period was 42%.