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This study aims to analyze the financial performance of PT Gudang Garam Tbk during the period from 2019 to 2022, with a focus on the company's financial statements. The evaluation is conducted by understanding the assets and liabilities of the company, especially current assets, non-current assets, and net exposure. The significant increase in cash and cash equivalents reflects efficient liquidity management, while fluctuations in trade receivables and inventory highlight operational challenges. Sustained investments in fixed assets signify a commitment to long-term growth, although fluctuations in trade payables and short-term liabilities demand caution. The consistently positive net exposure provides insight into potential growth and financial stability. However, the decrease in net exposure in 2021 indicates the impact of changing dynamics in the cigarette industry. In conclusion, a comprehensive understanding of financial statements is crucial for identifying opportunities and risks, providing a foundation for informed strategic decision-making. Additionally, this research emphasizes the importance of a deep understanding of factors influencing financial performance. Focus on liquidity, fixed asset investment, and net exposure management provides a complete picture of the company's dynamics. In facing the changing dynamics of the cigarette industry, the company needs to maintain a balance between long-term growth and financial risk management. The results of this research can serve as a valuable guide for the company's strategic decision-making in the future.

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

Industry concentration is centered on the number and size distribution of companies. In this case it can be said that the fewer the number of companies in the market, the level of industry concentration tends to be linked to the ability of sellers (producers) in the market. This can be a form of suppressing competition and coordinating price policies which tend to be high.

The study investigates the effects of digital transformation on business electronics on the efficiency of sharia bank operations in Indonesia. Shariah banks in Indonesia are seeking to improve their operational efficiency through investments in digital transformation in the light of rapid technological change. Surveys, interviews, and data analysis from the leading sharia bank in Indonesia are used to conduct research. Studies show that implementing digital transformation into the sharia bank's business electronics system has helped improve operational efficiency, including reducing operating costs, providing better service to customers, and improving accessibility. The study provides important insights for the Indonesian Sharia banking industry on how digital transformation can improve their operational efficiency and provide the basis for further development in this field. presence of additional services

The focus of this research is on the significance of prudent financial management in the context of Islamic consumption. Young families face complex financial challenges, and understanding the principles of Islam in financial management can provide a solid foundation for both financial and spiritual well-being. The objective of the study is to identify the impact of financial management on young families within the framework of Islamic consumption. The problem formulation involves a general overview of the financial challenges faced by young families and the importance of implementing Islamic principles. The research aims to analyze financial challenges, explore Islamic principles, and develop effective strategies in the financial management of young families. This article is a literature review utilizing qualitative methods. Document data is collected from relevant journals and books and analyzed using content analysis methods. The research findings indicate that financial management within the framework of Islamic consumption has a positive impact. Young families actively applying Islamic principles experience improved financial well-being, spiritual balance, and a positive contribution to society through business practices and investments aligned with Sharia principles

The aim of this research was to determine the financial performance of Bank BRI Manarang Unit, Pinrang Branch. The research method used is quantitative research. By using Profitability Ratios and Liquidity Ratios to measure Financial Performance for three years. The research results show that financial performance in terms of profitability/profit aspects is in good condition, where profits generated from assets and investments in the last three years show good condition. Meanwhile, the ability to fulfill short-term obligations/liquidity shows good ability.

The presentation of Consolidated Financial Statements is regulated by the guidelines contained in the Statement of Financial Accounting Standards (PSAK) 65. Apart from these regulations, there are two additional PSAKs which regulate relevant aspects related to the presentation of Consolidated Financial Statements, namely PSAK 22 concerning Accounting for Business Combinations and PSAK 15 concerning Accounting for Investments in Associated Companies. This study aims to analyze the presentation of the Statement of Financial Accounting Standards (PSAK) 65 and its relevance to PSAK 22 and PSAK 15 in the context of preparing the Consolidated Financial Statements of PT Mulia Industrindo Tbk. The research method used is literature review with reference to on exploring published literature sources, especially articles has been published in a scientific journal. The research results show that PT Mulia Industrindo Tbk. hasimplementing PSAK 65 and being relevant to PSAK 22 and PSAK 15 in its consolidated financial statements is proven apply the ownership consolidation method in using its financial statements, which indirectly reflect activities business combination.

Gold is an investment that is in great demand by the people of Indonesia. However, in this study it was found that there were no students who had opened gold savings for investment in Bank Syariah Indonesia, but there were those who had opened other investments in stocks and Pawnshops. To find out the interest of students in opening gold savings, the obstacles and the right solutions to deal with this. In this study using a qualitative approach method which was carried out on 20 informants to find answers to existing problems. Of the 20 informants in the study, 95% of them agreed with the indicators in this study and 5% of the informants disagreed with the indicators in this study.

This research will focus on the evaluation of socio-economic development policies in Sape District, Bima Regency, with the aim of understanding the extent to which development efforts have achieved their goals. This study employs a qualitative descriptive method and a Literature Review. The research location includes the Bima Regency Development Planning Agency, the Department of Tourism, the Department of Marine and Fisheries, the Department of Environment, and the Department of Social Affairs of Bima Regency. The research findings indicate that Sape District has significant economic potential in the fisheries and agriculture sectors, but it still faces a considerable level of poverty, especially among coastal households. The economic empowerment of coastal communities needs to be enhanced through skills training programs, financial assistance for business capital, and improved access to business loans. Furthermore, a specific focus on generating employment opportunities, particularly for young people, is essential. Poor infrastructure and limited accessibility pose significant obstacles to economic development. Investments in infrastructure improvement, such as roads and ports, are required to enhance mobility and market access. Sustainable natural resource management is vital for preserving the potential of fisheries and agriculture in the area. Strict law enforcement against illegal fishing practices and educational efforts to promote sustainable fishing practices are necessary. Climate change impacts, including rising sea levels and extreme weather conditions, affect the region. Therefore, strategies for climate change adaptation and mitigation need to be developed. The evaluation of socio-economic development policies indicates that assistance programs have been implemented, but there is a need for improvement in directing policies toward poverty alleviation, economic empowerment, and sustainable natural resource management.

The impact of climate change increases public awareness and encourages various parties to realize the importance of sustainability in business and building activities. Companies with a sustainable economy are considered better in the eyes of the public and investors. The sustainability report contains information about the company's social, economic, and environmental performance. Information transparency allows investors to better assess investments that will affect stock prices. Ohlson's (1995) model is used in this study, which is based on Bowerman & Sharma's (2016) research. The three disclosures in the sustainability report together influence the company's stock price, however, if analyzed from every aspect of the disclosure, only social performance has a significant negative influence on the stock price. Thus, the first and second hypotheses in this study were accepted, and the third hypothesis was rejected. The disclosure of economic and environmental performance and sustainability reports affects the share prices of manufacturing companies listed on the IDX for the 2020-2022 period. The company is expected to improve the information disclosed and its quality in the sustainability report. This is so that investors and potential investors can make a more in-depth assessment of the performance and sustainability of a company. Investors should consider more information outside of finance to assess the sustainability of the company in the long term so that the decisions taken will be wiser.  

Micro, Small and Medium Enterprises (MSMEs) are buying and selling activities and providing services to the community with the aim of making a profit, but the empowerment of MSMEs is not due to the fact that there are still many obstacles, such as the difficulty for MSMEs to obtain financing facilities from financial institutions, so they are forced to take out loans from loan sharks whose interest rates are high and suffocating. thus causing businesses to go out of business, to overcome this problem MSMEs need Islamic financial institutions with a profit sharing scheme, namely mudharabah contracts or financing/investments which are usually mudharabah products found in Islamic Cooperatives, Indonesian Sharia Bank (BSI), Baitul Maal Wat Tamwil (BMT). The Indonesian Muslim Entrepreneurs Community (KPMI) and the Syirkah Bersama Cooperative (KSBB) are both working together to create a new innovation in the form of Mudharabah Linked Waqf which optimizes and manages cash waqf funds in an organized manner so that it is hoped that it can help MSMEs to develop further.

Financial management is one of the main courses at the Faculty of Economics and Business. However, this course is often considered a difficult subject for some students. This study is a qualitative study with a theoretical perspective by constructing a financial management visualization scheme. The aim is to provide illustrations that provide a complete view to make it easier to understand financial management. The discussion is given in a comprehensive manner regarding the function of financial management, namely seeking funds in an efficient composition, making investments effectively, and dividing profits (dividends) strategically as shown in a brief financial report. This financial management function is carried out to achieve company goals, namely the value of the firm in the form of stock prices. The results show that it does not only provide benefits for shareholders or owners, but also long-term benefits for stakeholders or related parties in the form of corporate social responsibility.

This article describes the importance of youth education and development as an anticipatory measure to overcome the negative impact of poverty. This approach is based on the teaching and wisdom found in Proverbs 22:1-16 in the Bible. In this chapter of Proverbs, the author emphasises the importance of values such as wisdom, work ethics, and wise financial management. By practising these values, young people can build a strong foundation for their future, preventing them from being trapped in the cycle of poverty. Education is identified as one of the key aspects in preparing young people to face the challenges of poverty. A quality education provides the knowledge, skills and awareness needed to solve problems, improve well-being and achieve success in life. In addition, this article highlights the importance of helping young people develop a positive attitude towards work and enterprise. Having a strong work ethic and entrepreneurial skills can help young people overcome economic limitations and create new opportunities to improve their own lives and those of their communities. Wise financial management is also an important factor in preventing the negative impacts of poverty. Young people need to learn about budget management, smart investments, and the importance of saving. By having a good understanding of finance, they can avoid excessive debt and build a stable future. In order to realise effective education and development of young people, there needs to be cooperation between families, educational institutions and communities. Families should prioritise values that support their children's growth and success. Educational institutions should provide inclusive and relevant learning environments, while communities should provide support and opportunities for young people. By adopting this approach, we can anticipate and mitigate the negative impact of poverty on young people. Quality education, a strong work ethic and wise financial management can open the door to a better and more sustainable life for future generations.

This study aims to comprehend the methods used by Indonesia's Financial Services Authority to tackle illegal investments. This is due to the substantial quantity of illegal investments in Indonesia, which can have detrimental impacts on many parties, especially individuals who make these investments. This research employs a normative legal research methodology that takes a statutory approach. The primary and secondary legal materials used are primary legal materials in the form of laws and regulations, including those pertaining to the Supervision of the Financial Services Authority against Illegal Investments (UU No. 21 of 2011), and investment-related books and journals, including illegal and OJK investments. The study's findings demonstrate that the Financial Services Authority, as required by Law No. 21 of 2011 concerning the Financial Services Authority, has the authority to protect the public's legal rights through public education campaigns, provision of facilities for customer complaints, and handling of illegal investments through the revocation of business licenses or payment. and presented a court case. An Investment Alert Task Force, which was established by the Financial Services Authority, was tasked with monitoring investments in general and illegal investments in particular.

Indonesia, with its long-term economic development plan spanning 20 years, divided into five-year medium-term plans, recognizes the importance of both foreign and domestic investments in driving its economic growth. The country presents opportunities across various sectors, as the increasing income levels can influence Indonesian consumers' interest in imported products and services. However, investing in Indonesia comes with unique risks and challenges, considering the country's dynamic context. To ensure successful investments, it is crucial for investors to understand Indonesian culture and the preferences of local consumers. This understanding can help tailor products and services to suit the local market, thus enhancing the chances of success. Additionally, the Indonesian government has implemented strategies to diversify the economy, focusing on priority sectors that can further stimulate economic growth. Foreign and domestic investments play a vital role in contributing to Indonesia's economic growth. These investments not only infuse capital into the country but also bring in technological advancements, job opportunities, and knowledge transfer. To attract investments, the Indonesian government has been implementing policies to improve the ease of doing business and create a favorable investment climate.

Overconfidence and Investment Decision are very important instruments for individuals, especially investors in the capital market. Overconfidence is the first step if an individual wants to invest, because every investment instrument carries risks. If they have a confident attitude, they will dare to take risks. Investment decisions are very important in investment instruments. Individuals must be able to analyze portfolios by properly weighing risk and return. Overtrust and investment decisions must be determined by financial literacy, because if financial literacy is low, investors can become entangled in illegal investments. The purpose of this study is to empirically prove the effect of financial literacy on overconfidence and investment decisions. The sampling technique in this study used purposive sampling. Test the quality of the data used, namely test the validity and reliability test, test the model and test the hypothesis using multiple linear regression analysis. The results showed that the financial literacy variable had a positive and significant effect on overconfidence and investment decisions

The fastest growing financial sector is investment activity. The investment business is certainly included in the scope of supervision by the Financial Services Authority. But in practice, many people carry out their rotten ideas for personal gain which can harm many parties who invest in these people or individuals. The rise of fraudulent investments is certainly part of the responsibility and supervision carried out by the Financial Services Authority. This research is qualitative research using the literature study approach method, the data collection refers to previous research, books, newspapers, documents, and other reading sources. This research focuses on discussing the role of the OJK in preventing and eradicating illegal/bodong/fictitious investments. In an effort to regulate and prevent fraudulent investment practices, the actions launched by OJK are conducting socialization and counseling to the public, providing investment entity establishment licenses only to those who meet the criteria, providing consumer complaint services, forming a fraudulent investment alert task force, issuing regulations and forming capital market protection institutions. The obstacles in efforts to eradicate fraudulent investment are in the form of difficulties in establishing communication between institutions, there is a barrier between OJK and Bank Indonesia as the highest supervision of the financial and banking sectors in Indonesia, this is due to the distance and long transition from OJK to Bank Indonesia.

The purpose of this research is to examine the role of the Financial Services Authority in combating illegal investments due to the increasing number of illegal investments in Indonesia, which undoubtedly harms many parties, especially those who fall into investment scams. The method used in this research is normative. The sources and types of legal materials used are primary legal materials in the form of legislation (such as the OJK Law, Consumer Protection Law, and related regulations) and secondary legal materials in the form of books and journals related to illegal investments and the Financial Services Authority (OJK).  

. Currently, the times are increasingly advanced, starting from technology, transportation, payments, placement of funds in securities is one of them. Placement of funds in securities is a bank that only acts as a liaison between customers who need funds and customers who have funds. Placement of these funds is only in securities that are not listed on the stock exchange, such as BI certificates. The purpose of this study is to examine the determination of a fund to become securities and also how is the legal relationship between depositors of funds and banks and what are the legal consequences of placing funds in securities as security for wealth. The conclusion of this study is that the role of securities in a bank is inseparable from the role of banks which have a strategic function in implementing national development. The development of the times is also a supporting factor for using securities for payment, deposit of funds, investments, and others. This strategic role is mainly due to the main function of the bank as a vehicle that can collect and distribute public funds effectively and efficiently and anticipate economic and banking developments. To anticipate economic and banking developments as mentioned above, it is necessary to have laws and regulations regarding securities in general that are more adequate as an umbrella that underlies these developments.    

This study aims to analyze the role of securities as payroll instruments and legal components in the context of employment. This research uses qualitative methods while the type of research is descriptive. The results of this study indicate that securities as a payroll instrument are used as an effective payroll tool in the context of employment. Companies can issue securities in the form of investments to employees as a form of additional remuneration or incentives, such as company stock, bonds, or stock shares. While securities in the context of labor law that the use of securities as a remuneration instrument also has legal implications in the context of employment