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Higher education is a government entity that has the status of a Public Service Agency. To realize the achievement of improving the quality of education, higher education requires good management. One way is through the implementation of regulations in PSAP No. 13. This study discusses the compatibility between the regulations in PSAP No. 13 with the reality that occurred at Syarif Hidayatullah State Islamic University Jakarta. The result is that Syarif Hidayatullah State Islamic University Jakarta has implemented most of the regulations contained in PSAP No. 13.

To achieve regional independence, local governments must be able to manage their resources efficiently and effectively. This can be realized by government financial performance.  This study aims to examine the effect of economic growth, local revenue, and capital expenditure on government financial performance. The samples of this study were 19 regencies / cities of West Sumatra Province in 2018-2021 using the total sampling technique. The analysis method used is the panel data regression method. Based on the results of this study, it shows that economic growth has no effect on government financial performance, local revenue has a positive and significant effect on government financial performance, and capital expenditure has a negative and significant effect on government financial performance.

In business, companies compete with each other in their own way to get big profits. Companies in the tourism, restaurant and recreation sector are companies that have an impact on the company's financial performance and profitability. The variables used in this study are profitability ratios in the form of Return on Assets (ROA) and Return on Equity (ROE) as well as financial performance. This research uses quantitative methods. The sample used is 10 tourism, hotel and restaurant sector companies. The results of this study show that the ROA and ROE variables have a partial and significant effect on financial performance variables. The R-Square result is 0.3048 so that it can be interpreted that 30.48% of the ROA and ROE variables can explain the Financial Performance variable and the remaining 69.52% can be explained by other variables outside the research.

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

This study aims to find out the financial performance of partners in PT. Cipta Aneka Selera (Case Study of Yasaka Fried Chicken Pandan, Central Tapanuli Regency). The population and sample of this study are the financial statements of Partners of PT.Aneka Selera (Case Study of Yasaka Freid Chicken Pandan). The research method used is a quantitative method with a descriptive approach, the test used is the Data Analysis Test. The results of the research show that the results of the analysis of financial performance on Partners of PT. Cipta Aneka Selera (a case study of Yasaka Fried Chicken Pandan) where it was found that Return On Assets (ROA) tended to decrease, this was due to decreased sales, Pandan, causing a decrease in profits which resulted in a decrease in ROA value from 2017 of 3.64% to 1, 47% in 2018 so it has not met the Ministry of BUMN assessment standards B-PER10/MBU/2014. While Return On Equity (ROE) in 2019 to 2021 has decreased. And the value of ROE in 2017 to 2018 has not met the ministry's assessment standards. The current ratio for financial performance can be said to be good.

Banks are a source of information about a bank's financial position, performance and changes in a bank's financial position which are very useful for assessing a bank's financial performance. This research aims to analyze the financial performance of PT. Bank Mandiri Tbk. In this research, the method used is a quantitative method in the form of PT financial report data. Bank Mandiri Tbk which was published on the Indonesia Stock Exchange from 2019 to 2022. This study uses an analysis of the Return Of Assets (ROA) ratio, Capital Adequacy Ratio (CAR) and Non Performing Loans (NPL). it can be concluded that the financial performance of PT Bank Mandiri Tbk can be stated to be in good condition and can restore financial performance and is already prepared to face the issue of economic recession after the Covid-19 pandemic.

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

This research was conducted to find out whether the new Sengki village government was economical, and to develop community economic empowerment infrastructure. This research method uses a qualitative method which originates from the Sengkatan Baru village office, sub-district. Mersam District. Batanghari. The results of the research conducted by the researchers concluded: 1. The planning stage of Village Fund Allocation in the village of Rambahan is in accordance with what was planned by the village government and in accordance with the needs of the community to improve the standard of living of the community. However, the lack of participation of the Sengkuti Baru village community in the deliberations on the Determination of the Use of the Village Fund Budget resulted in several parties having different opinions. 2. The implementation of the Village Fund Allocation (ADD) for the empowerment of rural communities is appropriate from an Islamic economic viewpoint, because it has applied the ta'awun principle and the shura principle quite well according to the Islamic perspective. 3. The use of the village fund budget in Seangkati Baru Village, Mersam District, can be seen from the success of the financial performance of village funds in Rambahan Village for 2019-2021 in the like category, based on the category and proportion of each statistical statement, the average is in the good category and the percentage above 60% until it reaches below 80% success.

Increasing public awareness of increasing local wisdom products is in line with activities to preserve nature, this has made the trend of an environmentally friendly lifestyle very popular and increasingly spreading to various business sectors. One of the products of local wisdom, namely batik, in the development of a relatively new manufacturing technique, ecoprint batik is contemporary batik. One of the batik ecoprint SMEs in Boyolali is Srikandi SMEs precisely in Dohohudan Ngemplak Boyolali. This  SMEs can be categorized as a start-up business managed by housewives in Donohudan Village. The local village government strongly supports SMEs activities in the hope of improving the standard of living of the community during the Covid 19 Pandemic like this. Community roles and contributions are needed in economic empowerment. The result of the activity is the implementation of community activities in developing skills in managing Srikandi's SMEs management activities in growing their performance productivity through SMEs management training (entrepreneurship, simple financial management, marketing strategy and e-commerce). This activity is expected to increase the competitiveness of SMEs Srikandi (batik ecoprint) with similar SMEs. The activity was carried out for one week, the training participants gave positive and enthusiastic responses to developing these batik products Keywords: MSME, Ecoprint, management  

Financial performance is a unit of analysis carried out with the aim of finding out the extent to which the company has implemented the rules in implementing finances properly and correctly. The aim of this research is to determine the financial performance of PT Semen Indonesia (Persero) Tbk based on the results of profitability ratio calculations. The research method is research using quantitative descriptive methods. The data used in this research is secondary data in the form of the financial reports of PT Semen Indonesia (Persero) Tbk. The data analysis technique in this research uses measuring tools in the form of Net Profit Margin (NPM), Return On Assets (ROA), and Return On Equity (ROE) ratios. The results of the research show that the average value of the profitability ratio of PT Semen Indonesia (Persero) Tbk is in very poor criteria, so that the financial performance of PT Semen Indonesia (Persero) Tbk is considered to be still very poor because the three ratios show very poor values and do not meet industry standards.

This study aims to investigate the intricate relationships among Return on Assets (ROA), Financial Distress, Return to Equity Ratio, and Firm Value within a specific context. Employing a case study approach, the research endeavors to discern the nuanced interplay between these financial metrics. The sampling technique involves purposive sampling to select firms representative of the studied population. Data analysis utilizes qualitative techniques, including thematic analysis and pattern recognition. The findings revealing how ROA, Financial Distress, and Return to Equity Ratio influence Firm Value within the examined context. These insights provide valuable implications for financial management strategies and decision-making processes, particularly in navigating complex financial landscapes.  

Effective and efficient financial management is essential for the success of UMKM. However, UMKM are often hampered in optimizing their performance and competitiveness due to lack of knowledge and skills in financial management. Therefore, this community service aims to train UMKM in financial management to improve their financial literacy and their ability to utilize skills in business management. This activity uses a participatory approach by involving UMKM in the Bugangan Village area and the method includes theoretical explanations and direct practical assistance. The training materials include basic concepts of financial management and simple financial report analysis. The results showed that participants had a better understanding and skills to manage business finances more effectively. In addition, participants also reported increased time efficiency and accuracy of financial records after the training was implemented. Thus, this program is expected to help UMKM become more adaptive to the demands of the digital era and contribute to sustainable local economic growth.

According to the 2019 Indonesian trade statistics report, CPO, a product produced on plantations, was Indonesia's top export. In comparison to other sectors, the price movement of the plantation sector index exhibited increased volatility in the years between 2018 and 2020. The aim of this study is to investigate macroeconomic and microeconomic factors as they are revealed by changes in inflation, interest rates, and financial performance. Profitability ratios, activity ratios, leverage ratios, and liquidity ratios are the ratios that demonstrate financial performance and are evaluated using ROE, TATO, DER, and CR. To prevent errors in the traditional assumption test, multiple linear regression with the Weighted Least Square transformation is the analysis method employed. The findings revealed that ROE and TATO had a favorable impact, but inflation and interest rates had a negative impact.

This study aims to determine the financial performance of the Gunung Mas district government. The performance indicators used in this study are fiscal decentralization, dependency ratios and regional financial independence ratios. The data used in this research is secondary data obtained from the Regional Revenue and Expenditure Budget of the Gunung Mas district government for 2019-2022. The analytical tool used in this study is descriptive analysis using the ratio of fiscal decentralization, the ratio of regional financial dependency and the ratio of regional financial independence. The results of the analysis show that the degree of fiscal decentralization of Gunung Mas district is in the low category, the dependency ratio is in the very high category and the independence ratio is very low

In company activities, data input is very important for a company. The data input activity itself is one of the factors that really supports the recording of company income and expenses. Invoice is a collection letter issued by the seller to the buyer or in this case the customer according to the agreement stated in the purchase order. Companies issuing invoices aim to show all types of goods, types of goods. The pieces method is a system that is used for analysis of work systems in a company or organization. The PIECES framework analysis method itself is an information system analysis method commonly used to analyze an information system in a computer-based company, where there are several criteria in the test, including Performance, Information, Economy, Control, Efficiency and Service. Information system for making e-invoices that is carried out with the aim of knowing the process of making e-invoices in CV. XYZ. The results of the study obtained a comparison of manual systems with information systems showing that web-based information systems are more profitable in managing company administration. The following are the results of system testing using a black box on the implementation of a web-based e-invoice creation information system on CV. XYZ. With the design of this E-Invoice information system, the admin can make it easier to make transactions for making notes/bills because it is computerized. The E-Invoice information system can make it easier for cashiers to find bills that have been paid and have not been paid. The E-Invoice information system makes it easy for cashiers to calculate the amount of invoices, which have been paid or which have not been paid because the E-Invoice information system has been computerized. The E-Invoice information system makes it easy for admins to make financial reports.

Pemerintah memperbaiki kondisi hidup masyarakat baik dari bidang sosial, ekonomi, maupun pelayanan dengan taraf peningkatan hidup melalui pembangunan nasional. Kebijakan pemerintah dalam pembangunan nasional yang telah terprogram diantaranya peningkatan sarana air bersih, menyediakan air bersih bersih dan terjamin secara merata kepada semua lapisan masyarakat. Pemerintah mendirikan Perusahaan Air Minum melalui  Undang-Undang No. 5 tahun 1962 tanggal 14 Pebruari 1962 tentang Perusahaan Daerah, merupakan badan usaha yang harus menjalankan dua fungsi sekaligus, yaitu sebagai social oriented dan profit oriented. PDAM harus menjalankan kegiatan perusahaan dengan baik terutama peningkatan kinerja perusahaan. Sony Yuwono (2003:23) penilaian kinerja merupakan tindakan yang dilakukan dari berbagai aktifitas dalam rantai nilai yang ada dalam perusahaan

Pemerintah memperbaiki kondisi hidup masyarakat baik dari bidang sosial, ekonomi, maupun pelayanan dengan taraf peningkatan hidup melalui pembangunan nasional. Kebijakan pemerintah dalam pembangunan nasional yang telah terprogram diantaranya peningkatan sarana air bersih, menyediakan air bersih bersih dan terjamin secara merata kepada semua lapisan masyarakat. Pemerintah mendirikan Perusahaan Air Minum melalui  Undang-Undang No. 5 tahun 1962 tanggal 14 Pebruari 1962 tentang Perusahaan Daerah, merupakan badan usaha yang harus menjalankan dua fungsi sekaligus, yaitu sebagai social oriented dan profit oriented. PDAM harus menjalankan kegiatan perusahaan dengan baik terutama peningkatan kinerja perusahaan. Sony Yuwono (2003:23) penilaian kinerja merupakan tindakan yang dilakukan dari berbagai aktifitas dalam rantai nilai yang ada dalam perusahaan

The purpose of this research is to examine the output of management accounting where managers of each division will make decisions in the future to evaluate the company's financial performance in PT. RRK . Research data is primary data obtained from interviews with the finance & accounting division and direct observation at the company. The research method uses a qualitative descriptive method. Based on the results of the analysis obtained, namely the management of PT. RRK  through the finance & accounting manager has implemented management accounting in its business activities by making decisions based on financial reporting both from raw material shopping activities, sales recap to accounts payable. However, in terms of evaluation, PT. RRK  cannot be said to be maximized because the scope is only as far as the financial perspective which should also be able to cover other perspectives if the evaluation system uses BSC (Balanced Score Card).  

The Balanced Scorecard is part of the strategy-based success measurement concept. The balanced scorecard is a management tool used in measuring company performance with four perspectives, namely a financial perspective, a customer perspective, an internal business process perspective, and a growth and learning perspective. The article aims to see how PT Unilever Indonesia Tbk's performance is measured using the balanced scorecard method. This article is qualitative in nature and the data used is secondary data in the form of PT Unilever Indonesia's financial statements for the period 2018 - 2021. The results of this article can be concluded that the company's performance in the period 2018 - 2021 when compared to 2019 and 2020 got quite good results compared to with 2021 which got less good results. So it can be said that performance measurement can use the balanced scorecard as a tool to measure company performance as a whole.

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