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This study aims to analyze the financial performance of CV Yanidilla Adilindo by using financial ratios, including liquidity, solvency, profitability, and activity ratios. The data used in this research consists of the company's financial statements for the last two years, including the income statement, balance sheet, and cash flow statement. Through the analysis of financial ratios, this study seeks to assess the effectiveness and efficiency of the company’s financial resource management and provide an overview of its strengths and weaknesses in financial aspects. The findings indicate that the company experienced fluctuations in financial performance, with some ratios showing improvement, while others exhibited a decline that requires further attention. Based on these findings, it is recommended that the company improve liquidity management and optimize its financing structure to support future financial stability.

This study aims to analyze the financial performance of PT Perkebunan Nusantara I Regional 5 Surabaya for the 2019-202 period. The method used in this research is quantitative descriptive method. To determine the financial performance of PT Perkebunan Nusantara I Regional 5 using financial ratio analysis techniques. The ratio analysis used in this study are liquidity ratios (current ratio, cash ratio and quick ratio), solvency ratios (DER ratio, DAR ratio and LTDtER ratio), activity ratios (total asset turnover, receivable period turnover and inventory turnover) and profitability ratios (GPM, NPM, ROE, ROI and ROA). Quantitative data in this study are in the form of financial statements of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period. Based on the liquidity ratio, PT Perkebunan Nusantara I Regional 5 in 2019-2023 experienced a significant increase from 2020-2023 and its liquidity was better in 2023. The financial performance of the solvency ratio of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period shows a healthy and stable condition. The financial performance of the activity ratio of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period shows efficiency in managing receivables and inventories, but the use and utilization of assets to generate income needs to be improved. The financial performance of the profitability ratio at PT Perkebunan Nusantara I Regional 5 is classified as unfavorable which can increase the Company's losses. In general, the Company's performance for the 2019-2023 period is less healthy.

This research aims to empirically prove the influence of activity ratios, profitability, liquidity and solvency on company value. Partially and simultaneously. The population in this study is industrial sector companies listed on the Indonesia Stock Exchange in 2020-2023. The sampling method uses a purposive sampling method. The sample in this research was 40 companies over 4 years totaling 160 data, after outlier data the total sample in this research amounted to 140 data. The data analysis technique is descriptive statistics, classic assumption tests, including: (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test), multiple linear regression analysis, hypothesis testing (t test, f & R2 test) using SPSS version 26 software. The results of this research partially show that the activity ratio has no effect on company value. Meanwhile, profitability and solvency ratios influence company value. Simultaneously the activity ratio, profitability, liquidity and solvency influence the company value of industrial sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period.

This research was conducted to test and analyze the influence of leverage, liquidity and profitability on tax avoidance, as well as the role of company size as a moderating variable. The research objects used in this research are industrial sector companies listed on the IDX in 2023, namely 63 companies. The sampling technique used in this research was purposive sampling, then data was obtained from 57 companies that passed the predetermined criteria.  The results show that leverage has a negative effect and profitability has a positive effect on tax avoidance, while liquidity has no effect. Company size weakens the influence of leverage on tax avoidance, but does not moderate the influence of liquidity and profitability.

The purpose of this study was to determine whether profitability, liquidity, and Leverage affect management performance. The population in this study was taken from consumer non-cyclicals issuers listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling method and amounted to 90 samples. This study uses secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co. Then using the Statistical Package for Sciene (SPSS) version 25 as a tool for analyzing. The hypothesis in this study was tested using descriptive statistical analysis, classical assumption test, multiple linear analysis test, and hypothesis testing. The conclusion of this study states that (1) profitability has no effect on management performance (2) liquidity has a positive effect on management performance (3) Leverage has a positive effect on management performance.

PT Perusahaan Listrik Negara (Persero) (PLN) is one of Indonesia's largest state-owned enterprises (SOEs) responsible for providing electrical energy to the public and industries. This study aims to analyze the financial performance of PT PLN (Persero) during the 2021-2023 period through financial ratios, including solvency, liquidity, and profitability ratios. The data used is sourced from the annual reports of PT PLN (Persero) and analyzed using a quantitative descriptive approach. The results show a positive trend in the company's financial performance. The solvency ratio, as indicated by the debt to equity ratio, decreased from 42.71% in 2021 to 39.01% in 2023, reflecting the company's efforts to reduce debt levels. Liquidity ratios, including the current ratio and cash ratio, demonstrated significant improvements, indicating the company's enhanced ability to meet its short-term obligations. Profitability ratios such as return on equity (ROE) and return on assets (ROA) also increased, reflecting the efficiency of asset management and effective investment strategies. This study concludes that PT PLN (Persero) showed improved financial performance during the study period. For better financial sustainability, it is recommended that the company prioritize the use of retained earnings and equity capital to reduce reliance on debt and optimize asset management to support financial growth.

This study aims to analyze the financial performance of PT Mitra Keluarga Karyasehat Tbk before and during the COVID-19 pandemic, where healthcare facilities were among the most crucial and highly needed aspects for recovery from the contagious COVID-19 outbreak. The method used in this research is a quantitative approach. The type of data utilized is secondary data obtained from the Indonesia Stock Exchange or the official website of PT Mitra Keluarga Karyasehat Tbk. The data consists of financial reports from the 2018-2019 period, representing conditions before the COVID-19 pandemic, and the 2020-2021 period, representing conditions during the pandemic. The research variables include liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The results of this study indicate that during the pandemic, the financial performance of PT Mitra Keluarga Karyasehat Tbk experienced fluctuations. Before the pandemic, financial performance showed an upward trend, but it declined in the early year of the pandemic, 2020. However, in 2021, financial performance increased again.

By examining “The Impact of Financial Performance on Stock Returns” in cunsomer goods sector manufacturing companies listed on the IDX in 2020”, this research aims to assess the resilience of the company's financial ratios. The historical secondary data applied in this research was obtained from the financial statements of these companies by applying a purposive sampling strategy, which resulted in 30 samples from a total population of 54 companies. The technique applied is multiple linear regression, through the SPSS 20 program. The conclusion of the study describes that “partially, the liquidity ratio has a significant negative effect on stock returns, the solvency ratio has no significant effect, and the profitability ratio has a significant positive effect”.

This study aims to determine the effect of liquidity ratios as proxied by the Current Ratio and Quick Ratio, solvency ratios as proxied by the Debt to Asset Ratio and Debt to Equity Ratio, and profitability ratios as proxied by Return On Assets and Return On Equity. Based on the type and nature of the data used in this study, it is quantitative. The data analysis technique in this study begins with descriptive statistical analysis. The analysis is then continued with a panel data regression analysis, taking into account the coefficient of determination (R² test), model feasibility (F test), and the significance of the independent variables on the dependent variable (t-test). Data analysis in this study was conducted using the Econometric Views (EViews) program. The results of the study indicate that: 1) the Current Ratio has a negative and insignificant effect on stock prices, while the Quick Ratio has a positive and significant effect on stock prices; 2) DAR has a negative and significant effect on stock prices, while DER has a positive and insignificant effect on stock prices; and 3) ROA has a positive and significant effect on stock prices, while ROE has a negative and insignificant effect on stock prices.

This study aims to analyze bad debts on the financial performance of the Kupang City Branch of the Swasti Sari Savings and Loan Cooperative. The research method used is descriptive quantitative, with data analysis techniques using bad debt analysis and financial performance analysis by measuring financial ratios such as liquidity, solvency and profitability ratios. The data used in this study is secondary data in the form of financial statements of the Swasti Sari Saving and Loan Cooperative, Kupang City Branch for a period of 5 years from 2019-2023. The results showed that bad debts at the Kupang City Branch of the Swasti Sari Savings and Loan Cooperative were caused by the inability of cooperative members to pay off their obligations so that the cooperative's receivables became difficult to collect and had an impact on the cooperative's financial performance as measured by the liquidity ratio from 2019 to 2023 which decreased because the cooperative's cash decreased and its receivables increased, the Solvency Ratio indicates an increase in risk due to increased debt without balanced asset growth. The Profitability Ratio shows a decrease in net income which affects the operational sustainability of the Kupang City Branch of the Swasti Sari Savings and Loan Cooperative. The results of this study provide recommendations for the Kupang City Branch of the Swasti Sari Saving and Loan Cooperative in overcoming the risk of bad credit, namely taking a rescheduling, reconditioning, and restructuring approach, applying prudential principles, conducting regular monitoring and monitoring of financial performance and credit risk so that cooperatives can make quick and appropriate decisions to maintain financial stability and operational sustainability.

The effect of liquidity, profitability and sales growth on dividend policy (empirical study of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period). Based on the analysis of financial statement information, investors can find out the comparison between the intrinsic value of shares compared to the market price of the shares of the company concerned and on this comparison investors will be able to make decisions to buy or sell the shares concerned. The sample of this study is 12 pharmaceutical companies listed on the Indonesia Stock Exchange in 2020-2023 by taking financial data for 4 (four) years so that it will produce 48 data. Data collection using secondary data in this study is data on profitability, liquidity and sales growth affecting dividend policy in pharmaceutical sub-sector manufacturing industry companies listed on the Indonesia Stock Exchange. Data analysis to see the influence of bound variables and independent variables using multi-variable linear regression equation analysis. Test the hypothesis using the ttest statistical test, with the help of the computer program SPSS V.24.0 For windows with a signification level of 5%. Based on the results of the study: Partially, liquidity has a significant effect on dividend policy. (2) partial profitability has a significant effect on dividend policy. (3) partial profitability has a significant effect on the dividend policy for pharmaceutical companies listed on the Indonesia Stock Exchange in 2020-2023. R square of 0.0766 means Liquidity, Profitability, and Company Growth, giving a joint influence of around 76.6% on Dividend Policy, while the remaining 24.4% is influenced by other variables.

This research aims to examine the effect of profitability, liquidity, solvency, market value and dividend policy on stock returns in companies that are consistently included in the LQ45 index for the period 2020 to 2023. The determination of the research sample of 18 companies was carried out using the purposive sampling method. Meanwhile, for hypothesis testing and research instruments using multiple linear regression analysis tools with SPSS software. The results of the study prove that proitability, liquidity, solvabiity, market value and dividen policy has no effect on stock returns  

Sido Muncul Tbk is one of the largest and most modern herbal medicine producers in Indonesia. In conducting its business activities, PT Sido Muncul Tbk certainly requires investors and creditors as sources of funding. For that reason, financial statement analysis is needed as a source of information about the company's financial condition. Based on the financial reports of PT Sido Muncul Tbk for the period from 2019 to 2023, there has been a fluctuating increase, even though Indonesia was hit by the COVID-19 pandemic in 2020 to 2021. The type of research is descriptive quantitative research with data sourced from the financial reports of PT Sido Muncul Tbk as of December 31 from 2019 to 2023. The first result, the assessment of the financial performance of PT Sido Muncul Tbk based on liquidity ratio analysis using the current ratio, shows that the current ratio values from 2019 to 2023 have experienced fluctuating conditions but remain in the very good category, above the industry's minimum standard of 200%. Second, the results of the solvency ratio analysis using the Debt to Asset ratio (DAR) indicate that the DAR values from 2019 to 2023 are in the very good category, as they are below the industry's maximum standard of 35%. Third, the analysis of profitability ratios using the Return on Equity (ROE) shows that the ROE values from 2019 to 2023 have experienced fluctuating conditions but remain below the industry standard of 40%.

This study aims to analyze the comparative financial performance of manufacturing companies in the livestock feed sub-sector in Indonesia, specifically PT Charoen Pokphand Indonesia Tbk, PT Japfa Comfeed Indonesia Tbk, and PT Malindo Feedmill Tbk, during the 2019-2023 period. The research employs a descriptive quantitative analysis method using annual financial report data published by each company. Financial ratios, such as profitability, liquidity, solvency, and operational efficiency ratios, are the primary indicators used to assess financial performance.The findings reveal significant differences in the financial performance of the three companies. PT Charoen Pokphand Indonesia Tbk demonstrates excellence in profitability ratios, with consistently high net profit margins, while PT Japfa Comfeed Indonesia Tbk excels in operational efficiency. On the other hand, PT Malindo Feedmill Tbk faces challenges in maintaining solvency ratio stability. External factors, such as fluctuations in raw material prices and domestic market dynamics, also influence each company's financial performance.This study provides valuable insights for stakeholders to understand the financial conditions of the livestock feed industry in Indonesia and serves as a reference for strategic decision-making to enhance competitiveness in the market.

The paper industry plays a crucial role in supporting the economy, particularly in Indonesia, through the printing, packaging, and export-import sectors. However, technological advancements have introduced new challenges, demanding companies to manage resources efficiently and improve financial performance. This research adopts a descriptive comparative method, analyzing the financial performance of five pulp and paper companies: PT Indah Kiat Pulp & Paper Tbk, PT Alkindo Naratama Tbk , PT Suparma Tbk, PT Fajar Surya Wisesa Tbk, and PT Toba Pulp Lestari Tbk. The study uses financial reports from 2019 to 2023 and evaluates liquidity, solvency, profitability, and activity ratios. Results indicate that INKP demonstrates the best liquidity, SPMA excels in activity efficiency, and SPMA also leads in solvency ratios. INKP records the highest profitability. Major challenges include raw material price fluctuations, market demand shifts, and sustainability requirements. The study concludes that to enhance competitiveness, companies should improve asset management and optimize financial structures. This approach aims to help firms face industry competition and seize future opportunities.

The background of this research was the importance of assesing the financial performance  of  cooeratives as an  evaluation for the company’s future development. This research aimed to determine the condition of the financial performance pf the Bahtera Sejahtera Credit Union  based on the indicators of Liquidity Ratio, Solvency Ratio, and Profitability Ratio. The populatiom and samples in this research were the data  from the financial statements of the Bahtera Sejahtera Credit Union  from 2017-2021. The research type was descriptive with a quantitative approach.  The findings showed that the financial performance of the Bahtera Sejahtera Maumere Credit Union in 2017-2021 according to the Regulation  of the Minister  of Cooperatives and  Small and Medium Enterprises of the Republic of Indonesia No.06/per/M.KUKM/V/2006 for the Liquidity Ratio (Current Ratio)  was at bad criteria  with an average yield of 121.00% based on the the standards set, namely <125%->135%. The Solvency Ratio (Total Debt To Total Assets) was in the unfavorable criteria with an average value of 76.37% based on the established standard  of 60%-80%, and (Total Debt To Equity) was in the bad criteria with results the average was 328.03% based on the established standard  of  >200%, while the profitability ratio (Return On Assets) is in the unfavorable criteria with an average value of 1.20% based on established standard  of 1%-3%, and (Return On Equity) were in the unfavorable criteria with an average value of 5.24% based on established standard of 3%-<9%.

This research aims to assess the financial performance of PT. Gudang Garam Tbk by using financial ratio analysis. The population of this study is the financial statements of PT. Gudang Garam Tbk for the years 2012 to 2021, while the sample is the balance sheet and profit and loss report for the 2012-2021 period. Data was collected using documentation techniques, and analyzed using financial ratio analysis, namely liquidity ratios (CR, QR, CAR), solvency ratio (DAR, DER), profitability ratios (NPM, ROA,ROE), and activity ratios (RTO, TATO). Findings of the study indicated that PT. Gudang Garam Tbk’s financial performance was generally poor. This is examined: 1). Each indicator’s findings are show in the liquidity ratio; the current ratio falls into the “good” category, while the quick ratio and the cash ratio fall into the “bad” category. 2). The ratio of assets to debt and the equity to debt are in the unfavorable group, according to the solvance ratio, which displays the outcomes of each indicator. 3). The profitability ratio displays the outcomes of each adverse indicator, including the net profit margin ratio, return on assets ratio, and return on equity ratio. 4). The acivity ratio show the results of each indicator, the accounts receivable turnover ratio is in the good category and the assets turnover ratio is in the bad category.  

This study aims to analyze and compare the financial performance of two manufacturing companies in the mining sub-sector in Indonesia, namely PT Adaro Energy Indonesia Tbk and PT Batulicin Nusantara Maritim Tbk during the period 2019-2023. The analysis was carried out using financial ratios including liquidity, operational efficiency, solvency, and profitability. The results of the study indicate that PT Adaro Energy Indonesia Tbk has better financial performance than PT Batulicin Nusantara Maritim Tbk. PT Adaro Energy Indonesia Tbk excels in the stability of the current ratio which is consistently above the safe limit, reflecting the company's ability to meet short-term obligations. In addition, operational efficiency is demonstrated through fast inventory turnover, effective management of receivables, and optimization of the use of fixed assets, all of which contribute to increased cash flow and revenue. These findings indicate the importance of good financial management to support the sustainability and competitiveness of companies in the mining sector.

This study aims to analyze the financial performance of four major banks in Indonesia, namely PT Bank Central Asia (BCA), PT Bank Negara Indonesia (BNI), PT Bank Mega, and PT Bank Rakyat Indonesia (BRI), during the period 2019–2023. The analysis was conducted using financial ratios that include liquidity (current ratio, quick ratio), profitability (return on assets, return on equity), solvency (debt to equity ratio, debt to total asset ratio), efficiency (net interest margin), and market ratio (price to earnings ratio, dividend yield). This study uses a descriptive qualitative method with secondary data obtained from annual financial reports. The results of the study show significant differences in financial management among the banks analyzed. Bank BNI stands out in terms of liquidity, while Bank BRI excels in profitability and asset efficiency. Bank BCA shows good financial stability, while Bank Mega dominates in market attractiveness and dividend policy. However, each bank also faces challenges, such as low asset efficiency at Bank BNI, performance fluctuations at Bank BRI, and challenges in increasing profitability at Bank BCA.

This study compares the financial performance of three manufacturing companies in Indonesia, namely PT Intan Wijaya International Tbk, PT Duta Pertiwi Nusantara Tbk, and PT Madusari Murni Indah Tbk, during the 2019-2023 period. The analysis was conducted using liquidity, activity, solvency, profitability, and market ratios to evaluate the financial health of each company. The results show that PT Duta Pertiwi Nusantara Tbk excels in liquidity ratios (average current ratio of 3.92 and average quick ratio of 3.48) as well as operational efficiency on average age of receivables (46.06 days) and inventory turnover (17.68 times). Meanwhile, PT Madusari Murni Indah Tbk has the highest solvency ratio (average TIE of 48.2% and average Fixed Charge Coverage of 8.2), although its debt-to-asset burden is also greater (debt ratio of 33%). On the other hand, PT Intan Wijaya International Tbk performed best on profitability (average ROE of 61.4%) and effectiveness of total asset utilization (average total asset turnover of 0.91). However, all three companies face the challenge of ratio fluctuations due to the impact of the COVID-19 pandemic. This study is expected to provide important insights for stakeholders in making strategic decisions, as well as contribute to the literature of financial performance analysis of the manufacturing sector.