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This study aims to examine the impact of the implementation of Financial Accounting Standard Statement (PSAK) No. 71 on earnings management in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2023 period. The study uses a quantitative approach, with secondary data collected from the financial statements of 43 banking companies listed on the IDX. A sample of 39 banks and 78 data observations collected over two years was used for the analysis. The data collection method involved gathering written sources from the financial reports of the selected banks. The analysis was conducted using multiple linear regression, with the results revealing that PSAK No. 71 negatively impacts earnings management in these banks. Specifically, the implementation of PSAK No. 71 affects the way banks recognize and measure financial instruments, leading to a reduction in the manipulation of earnings. This suggests that the standard plays a significant role in improving transparency and reliability in financial reporting within the banking sector. The findings highlight the effectiveness of PSAK No. 71 in curbing earnings management practices, contributing to more accurate financial statements. The study's results underscore the importance of implementing accounting standards that promote fair and transparent financial reporting, benefiting stakeholders and ensuring financial stability in the banking sector

This research aims to determine the effect of the Current Ratio, Debt to Equity Ratio, Net Profit Margin, and Total Asset Turnover on Return On Assets (ROA) in manufacturing companies within the Industrial Machinery and Heavy Equipment sub-sector listed on the Indonesia Stock Exchange for the period 2018 – 2024. The study utilized secondary data in the form of annual financial statements from 9 companies in the machinery and heavy equipment sub-sector. These companies were selected using the purposive sampling technique based on specific criteria. The research applied a multiple linear regression model, with data processed using IBM SPSS version 25. The findings show that, partially, the Current Ratio has a positive and significant effect on Return On Assets, indicating that better liquidity management improves asset returns. The Debt to Equity Ratio, however, showed no significant impact on Return On Assets, suggesting that financial leverage does not strongly influence the return generated from assets in these companies. The Net Profit Margin was found to have a positive and significant effect on Return On Assets, meaning that higher profitability directly enhances asset performance. Similarly, Total Asset Turnover has a positive and significant impact on Return On Assets, indicating that efficient asset utilization leads to higher returns. The study highlights key financial indicators for improving asset returns in manufacturing companies within the sub-sector.

Unstable financial conditions in insurance companies can serve as an early indicator of potential bankruptcy, which may have wide-ranging impacts on policyholders, shareholders, and the overall stability of the financial sector. Therefore, early detection of bankruptcy risk is critically important. This study aims to evaluate the effectiveness of the Springate model in identifying potential bankruptcy among insurance companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The Springate model was chosen due to its simplicity and its ability to provide quantitative insights into a company's financial condition. Data were collected from the annual financial statements of 16 companies selected through purposive sampling based on the completeness and consistency of their financial reporting. The model applies the S-Score calculation as the basis for classifying companies into financial distress or non-financial distress categories. The analysis revealed that six companies consistently exhibited signs of financial difficulty, with three of them identified as being in a state of financial distress for three consecutive years. Meanwhile, the other ten companies demonstrated stable and healthy financial conditions throughout the observation period. These findings indicate that the Springate model is reasonably practical as an early detection tool for bankruptcy risk, particularly in the insurance sector, which is influenced by various internal factors such as risk management, as well as external factors like economic fluctuations and government regulations. Therefore, this model can be utilized as a decision-support tool for both management and investors in making strategic financial decisions.

This Community Partnership Program (PKM) was implemented to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Balang Baru Subdistrict, Tamalate District, Makassar City, particularly in financial management. The main problems faced by local MSME actors include low financial literacy and the absence of systematic and sustainable financial recording practices, which hinder optimal business performance evaluation. Through this program, a team from Universitas Negeri Makassar designed and carried out training and mentoring activities focused on the use of digital financial recording systems that are user-friendly for MSME actors. The activities included the preparation of training materials on basic financial management, hands-on practice in preparing simple financial statements, the use of digital bookkeeping applications, and an evaluation of their implementation. The training was conducted intensively over three days using interactive and practical methods. The results showed a significant improvement in participants’ understanding and skills in managing business finances, recording transactions in an organized manner, and preparing financial reports that could be used for basic business analysis. Moreover, the program encouraged MSME actors to become more independent in making data-driven business decisions. This initiative is expected to have a long-term impact in promoting professionalism among MSMEs and serve as a replicable model for community empowerment through improved financial literacy.

This study aims to analyze the effect of Total Asset Turnover (TATO) and Debt to Equity Ratio (DER) on stock prices at PT Unilever Indonesia Tbk for the period 2014 to 2023. This research uses a quantitative approach with an associative type of research. The data used is secondary data obtained from the company's annual financial statements and the official website of the Indonesia Stock Exchange. The data analysis method used is multiple linear regression, preceded by classical assumption tests to validate the model. The results show that partially, DER has a significant effect on stock prices, while TATO does not have a significant effect. However, simultaneously, both TATO and DER have a significant influence on stock prices. This indicates that the company’s capital structure plays an important role in influencing stock value in the capital market. Therefore, it is recommended that company management be more prudent in managing debt and improving asset utilization efficiency to attract investors and maintain the company’s stock price stability in the market.

This study aims to analyze the influence of liquidity, leverage, profitability, and company size on the share prices of companies that are members of the Investor33 index on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This study uses a quantitative approach with purposive sampling techniques, so that 17 companies out of a total of 46 companies that meet the criteria are obtained. The data used is secondary data in the form of annual financial statements obtained from the IDX's official website. The analysis method used was multiple linear regression with the help of the Statistical Program for Social Science (SPSS) software version 25. The results of the analysis show that the leverage and profitability variables have a significant effect on the stock price, which indicates that the company's capital structure and ability to generate profits are important factors in the investor's assessment. In contrast, the liquidity variables and company size do not show a significant influence on the stock price, which means that the company's ability to meet short-term obligations and operational scale are not the main determinants in the formation of the stock price on the index. These findings provide implications for investors and company management to pay more attention to profitability and leverage aspects in financial strategies and investment decision-making. This research can also be a reference for further studies related to the analysis of financial ratios and capital market dynamics in Indonesia.

The rapid development of the pharmaceutical industry in Indonesia presents both an opportunity and a challenge in increasing company value amidst the dynamics of an increasingly digital and competitive capital market. This phenomenon demonstrates that strong operational performance does not always translate into high market value, making it crucial to identify internal factors that influence company value, particularly in the pharmaceutical subsector, which plays a strategic role in Indonesia.This research aims to analyze the effect of Working Capital Turnover, Cash Turnover, Liquidity, and Profit Growth on Company Value in pharmaceutical companies listed on the Indonesia Stock Exchange for the 2021-2024 period. The research method used was quantitative with an explanatory approach. The sampling technique used total sampling, with a sample size of 10 companies. Secondary data, in the form of financial statements, were analyzed using multiple linear regression analysis.The results indicate that only Cash Turnover significantly impacts company value, with a negative effect, while Working Capital Turnover, Liquidity, and Profit Growth do not. These findings suggest that efficient working capital management and consistent profit growth play a crucial role in increasing the value of pharmaceutical companies. This research is expected to be a reference for management in strategic decision making and for academics for further research.  

This study aims to analyze the implementation of Interpretation of Financial Accounting Standards (ISAK) 335 in the financial reporting of LP Ma’arif SMKS NU Pace Nganjuk as a non-profit entity. As an educational institution under a foundation, SMKS NU Pace is required to prepare financial statements that are transparent and accountable in accordance with applicable standards for non-profit entities. The research uses a descriptive qualitative approach with a case study method. Data were collected through interviews, observation, and documentation of existing financial reports. The findings indicate that the school has prepared reports such as BOS and BPOPP fund reports, as well as annual reports submitted to the foundation. However, the implementation of ISAK 335 remains basic and lacks detailed presentation. Key elements such as the classification of restricted and unrestricted net assets and disclosures in the Notes to Financial Statements (CALK) have not been fully understood or applied. The main obstacle is the limited technical understanding of ISAK 335 and the absence of specific accounting training for financial managers. It can be concluded that the implementation of ISAK 335 at LP Ma’arif SMKS NU Pace is still in its early stages and not yet optimal. Improving human resource capacity and establishing more standardized recording systems are essential.

This study addresses common problems in start-up businesses: lack of financial management and low presentation of financial statements due to limited human resources. With a conceptual qualitative research (CQR) approach, the research integrates accounting theory and business life cycle theory to design a process for presenting relevant financial statements for business actors who run individual operations. The main findings point to two things: first, the need for resources that understand finance is an inevitability that can be met through education, training, and induction observation; Second, the synthesis of accounting theory and business life cycle maps the conceptual area for the report presentation model that is tailored to the conditions of the beginner business. The proposed model covers the scope of management ranging from recording transactions on the cash mutation book, journaling to reveal the double impact of transactions, to grouping account balances on the ledger to produce relevant information. This process differs from the conventional accounting cycle in that it starts from the cashier function combined with the accounting function, thus reducing the need for separate specialists. The combination of cashier and accountant functions in one practical and relevant accounting flow for individual businesses, allows business owners to supervise their financial performance and position through simple but informative reports.

This study focuses on examining the relationship between tax planning, deferred tax assets, and deferred tax liabilities on earnings management. The research method used is quantitative with a descriptive approach. The population of the study consists of manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange during the period 2022–2023. The sample comprises 47 company financial statements obtained through purposive sampling, with secondary data as the main source. Data analysis was conducted using multiple linear regression to determine the relationship between the variables under study: tax planning, deferred tax assets, deferred tax liabilities, and earnings management. The results indicate that tax planning and deferred tax liabilities significantly affect earnings management. This suggests that companies can use tax planning strategies to influence reported earnings and manage deferred tax liabilities to achieve desired managerial objectives, such as optimizing tax payments or adjusting earnings levels. However, deferred tax assets do not show a significant impact on earnings management, which may be due to other factors not observed in this study, such as internal company policies or different approaches to managing tax assets. Simultaneously, the findings confirm that all three variables have an impact on earnings management, contributing 10.3%. The remaining 89.7% of the impact comes from other factors not covered in the scope of this research, such as macroeconomic factors, government policies, or even the varying accounting practices of different companies. These findings provide valuable insights into how tax management influences earnings management and open opportunities for further research to better understand other variables that may affect corporate earnings management practices.

This study aims to analyze the effect of Quick Ratio (QR) and Debt to Equity Ratio (DER) on Return on Assets (ROA), both partially and simultaneously, at PT X during the period 2014–2023. The background of this study is based on the importance of liquidity and capital structure in influencing a company's ability to generate profits. QR is used as an indicator of company liquidity, while DER reflects the proportion of debt usage in the capital structure. ROA is chosen as a measure of profitability because it illustrates the company's effectiveness in utilizing total assets to generate profits. The research method used is a quantitative method. The study population consists of all annual financial reports of PT X, with samples in the form of financial position reports and income statements from 2014 to 2023. Data analysis was carried out through several stages, namely descriptive analysis, classical assumption tests, coefficient of determination tests, multiple linear regression, and hypothesis testing to examine the relationship between variables. The results of the study indicate that partially the Quick Ratio has no significant effect on Return on Assets, with a calculated t value of 1.409 smaller than the t table of 2.365 and a significance value of 0.199 which is greater than 0.05. This finding indicates that the company's liquidity level has not been able to directly increase profitability. Furthermore, the Debt to Equity Ratio is also proven to have no significant effect on Return on Assets. This is indicated by a calculated t value of -2.299 which is smaller than the t table of 2.365 and a significance value of 0.055, still above the 0.05 limit. Thus, the company's capital structure through DER does not have a significant partial contribution to ROA.

A company's financial performance is one of the main indicators in assessing the health and sustainability of a business entity's operations. Evaluation of financial performance is crucial, especially for large companies operating in strategic sectors such as telecommunications. PT. XL, as a telecommunications company listed on the Indonesia Stock Exchange, requires regular performance assessments to provide a clear picture of the effectiveness of its business strategy and its ability to generate profits. This study aims to analyze PT. XL's financial performance using a profitability ratio approach. The research method used is descriptive quantitative, utilizing secondary data sourced from the company's financial statements, including the balance sheet, income statement, and other financial statements for the 2021–2023 period. The profitability ratios analyzed include Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), and Earnings Per Share (EPS). These five ratios were chosen because they are able to describe the company's ability to generate profits, both in terms of sales, total assets, and shareholder equity. The analysis results indicate that PT. XL's financial performance during the study period is still less than optimal. This is reflected in the profitability ratio, which is below the average standard for the Indonesian telecommunications industry. This condition indicates that the company has not been able to optimally manage its resources to generate competitive profits. This finding has important implications, namely the need to evaluate financial management strategies, operational cost efficiency, and improve service quality to increase company profitability in the future. Therefore, this study confirms that profitability ratio analysis is a crucial instrument for assessing a company's financial condition and serves as a basis for formulating performance improvement strategies.  

This study aims to analyze the effect of leverage measured by Debt to Asset Ratio (DAR) and activity ratio measured by Total Asset Turnover (TATO) on profitability measured by Return On Assets (ROA) at PT ABC Indonesia Tbk for the 2015–2024 period. The analysis is carried out both partially and simultaneously to provide an overview of the factors that affect the company's profitability. The type of research used is descriptive quantitative with secondary data obtained from the company's annual financial statements, in the form of balance sheet and income statements. Data analysis methods include t-test, f-test, and determination coefficient (R²). The results of the study show that partially, the Debt to Asset Ratio (DAR) does not have a significant effect on the Return On Assets (ROA). This indicates that the company's leverage level, in the form of a comparison of total debt to total assets, did not directly contribute to the level of profitability during the study period. Similarly, Total Asset Turnover (TATO) is also partially unaffected by ROA. These findings suggest that the effectiveness of a company in utilizing total assets to generate sales has not fully affected profitability. However, the results of the simultaneous test (F test) showed that DAR and TATO together had a significant effect on ROA. A determination coefficient value (R²) of 0.6037 or 60.37% indicates that the variation in the company's profitability can be explained by these two independent variables. Meanwhile, the remaining 39.63% was influenced by other factors outside the research model, such as operational efficiency, cost structure, marketing strategy, and external conditions of the retail industry. Thus, this study confirms the importance of comprehensively considering leverage and asset activity in managing a company's profitability, although the partial influence of each variable has not shown strong significance.

This study aims to analyze the effect of profitability, firm growth, capital structure, and firm size on firm value in the infrastructure sector listed on the Indonesia Stock Exchange during the period 2020–2024. The data used in this study are secondary data obtained from company financial statements. The sampling technique employed was purposive sampling. The results show that profitability and firm size have a negative and significant effect on firm value. These findings indicate that increases in profitability and company scale do not automatically enhance market perceptions of firm value, possibly due to a misalignment between internal performance and investor expectations. Meanwhile, firm growth and capital structure do not have a significant effect on firm value. This suggests that the market does not yet regard growth or debt ratios as determining factors in evaluating companies in this sector. Furthermore, the results of this study highlight the importance of corporate management in managing internal factors that can influence market perceptions. Although profitability and company size negatively impact company value, this opens up opportunities for companies to focus more on communication strategies and information transparency with investors to mitigate investor expectations. Companies also need to revise their growth and capital structure policies to better align with market needs and the dynamics of the developing infrastructure sector. Furthermore, this study provides an important contribution to policymakers and financial practitioners in understanding the unique characteristics of the infrastructure sector in Indonesia. The insignificant influence of growth and capital structure suggests that external factors such as market conditions and regulations may be more dominant in determining company value in this sector. Therefore, further research could broaden its scope by incorporating macroeconomic variables or environmental and social aspects, which are currently of concern to investors in making investment decisions.

This study aims to analyze the financial performance of PT ABC Tbk during the period 2019–2023 using the Du Pont System as the primary analytical tool. The Du Pont System is widely recognized as a comprehensive method to evaluate a company’s overall performance by breaking down profitability into several key components: net profit margin, total asset turnover, return on investment (ROI), equity multiplier, and return on equity (ROE). The research employs a descriptive quantitative approach, with data sourced from secondary materials in the form of official financial statements published by the Indonesia Stock Exchange (IDX). A purposive sampling technique was applied to ensure the relevance and accuracy of the data analyzed. The findings reveal that the company’s financial performance throughout the five-year observation period has been less than optimal. Each of the main components of the Du Pont System showed average ratios that fell below the industry benchmark, indicating structural weaknesses in both profitability and efficiency. Specifically, the net profit margin and total asset turnover were constrained by high operational costs, while ROI and ROE were further pressured by volatility in foreign exchange rates. These inefficiencies highlight the vulnerability of the company’s financial structure to both internal management challenges and external macroeconomic factors. Based on the results, the study provides several strategic recommendations to improve financial performance. First, optimization of cost management is necessary to reduce operational inefficiencies that directly affect profit margins. Second, the implementation of foreign exchange risk mitigation strategies, such as hedging, is suggested to minimize the negative impacts of currency fluctuations. Finally, to strengthen revenue growth, the company is encouraged to adopt and expand digital marketing initiatives as a means of improving sales performance and market penetration. Overall, this study emphasizes the importance of integrating financial control with strategic innovation to ensure long-term sustainability and competitiveness in the pharmaceutical industry.

Tax avoidance is a form of tax planning, which refers to the implementation of tax reduction strategies by companies through legal means due to imperfections in tax legislation. This study aims to obtain empirical evidence regarding the effect of transfer pricing and thin capitalization on tax avoidance with profitability as a moderating variable. The research was conducted on all companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. The sample was determined using a purposive sampling method, resulting in 127 companies, with a total of 508 observations across four (4) periods. Data collection was carried out using a non-participant observation method by accessing financial statements from the official website of the Indonesia Stock Exchange (IDX). Data were analyzed using Moderated Regression Analysis (MRA) with the SPSS application. The results show that profitability moderates by weakening the relationship between transfer pricing and tax avoidance. However, profitability does not moderate the effect of thin capitalization on tax avoidance.

This study aims to evaluate the financial condition of four private banks, namely Bank Mega, Bank JTrust, Bank Danamon, and Bank Panin listed on the Indonesia Stock Exchange during the period 2015 to 2024. The analysis uses the Risk-Based Bank Rating (RBBR) approach with a quantitative method, where the data source is derived from published annual financial statements. The sampling technique was carried out by purposive sampling with the criteria of financial statements available for the last 10 years and the fluctuations in profits in the last three years. The bank's health assessment is carried out through four main aspects. First, the risk profile is measured using non-performing loan (NPL) ratios and liquidity levels through the Loan to Deposit Ratio (LDR). Second, Good Corporate Governance (GCG) is evaluated based on regulatory compliance and transparency reporting. Third, profitability which includes the return on asset ratio (ROA) and net interest margin (Net Interest Margin / NIM). Fourth, the capital aspect is analyzed through the Capital Adequacy Ratio (CAR). The results of the study show that in general, the four banks are in a healthy condition, especially in terms of capital and governance, which reflects the bank's ability to meet the minimum capital requirements and maintain management practices in accordance with banking industry standards. However, significant differences were found in the risk and profitability aspects. Banks that have less than optimal risk management tend to experience an increase in NPLs, while banks that are more efficient in managing operational costs are able to maintain ROA and NIM at a more stable level. In addition, external factors such as global economic conditions, monetary policy, interest rates, and interbank competition also affect financial performance.

This study aims to analyze the influence of auditor experience and professionalism on the ability to detect audit conditions in Public Accounting Firms (KAP) in South Jakarta. The background of this study is based on the important role of auditors in ensuring the integrity of financial statements and preventing financial practices that can harm various parties, including investors, shareholders, and regulators. In an increasingly complex business world, layout practices are increasingly difficult to detect without adequate professional skills. Therefore, factors such as auditor experience and professionalism are crucial in supporting audit quality. This study used a survey method with a questionnaire instrument distributed to auditors working at several KAPs in the study area. The collected data were analyzed using Statistical Package for the Social Sciences (SPSS) software to test the proposed hypotheses. The results showed that auditor experience significantly influenced the ability to detect audit conditions, indicating that the greater the auditor's work experience, the sharper their ability to identify indications of conditions. In addition, auditor professionalism was also proven to have a positive effect on the detection of audit conditions. Aspects such as responsibility, objectivity, competence, and commitment to professional ethics are important foundations for an effective and independent audit process. These findings indicate that integrity, responsibility, and adherence to professional standards are important factors supporting audit effectiveness. This research is expected to serve as a reference for public accounting firms (KAPs) in improving audit quality through competency development, ongoing training, and upholding auditor professional ethics in the workplace. This study also recommends the need for ongoing training to increase auditor sensitivity to increasingly complex conditions.

This study aims to analyze the extent to which Statement of Financial Accounting Standards (PSAK) 109 on Zakat Accounting has been implemented in the financial reporting of Amil Zakat Institutions. PSAK 109 is designed as a guideline to ensure that the management of zakat, infaq, and alms funds is carried out in an accountable, transparent, and Sharia-compliant manner. The research employs a qualitative descriptive approach, using in-depth interviews, observation, and documentation as data collection techniques, allowing for a comprehensive exploration of zakat accounting practices applied by the institution. The findings indicate that the Amil Zakat Institution has implemented most aspects of PSAK 109, particularly in the recognition, measurement, and presentation of zakat funds, which are clearly separated from non-zakat funds. This practice demonstrates a positive effort by the institution to maintain accountability and transparency in managing public funds. However, the study also reveals weaknesses in the disclosure aspect, especially in the Notes to Financial Statements (CALK), where the information provided remains limited and has not fully met the requirements of PSAK 109. Such limitations reduce the overall quality and transparency of financial reporting. The main challenges in implementing PSAK 109 include the limited number of human resources with sufficient technical knowledge of zakat accounting, the inadequacy of the existing accounting information system, and the lack of intensive technical training. These issues hinder the optimal application of PSAK 109 and may lead to inconsistent interpretations in practice. Therefore, strategic improvements are required through internal capacity building, the development of integrated accounting information systems, and continuous assistance from relevant authorities. These efforts are expected to enhance the quality of zakat financial reporting, making it more transparent, accountable, and Sharia-compliant, while also strengthening public trust in Amil Zakat Institutions as trustworthy managers of public funds.

This study aims to predict the potential bankruptcy of PT Argo Pantes Tbk for the period 2014–2024 using the Zmijewski X-Score model. The research adopts a quantitative method based on secondary data obtained from the company’s published annual financial statements. The Zmijewski model was selected because of its effectiveness in assessing companies with unstable financial conditions and its ability to provide a more accurate reflection of financial distress compared to other models. The analysis process involved calculating the X-Score for each year within the observation period and interpreting the results according to the criteria of the model. The findings indicate that for the entire study period, the calculated X value was consistently greater than or equal to zero. This outcome signifies that the company is in a condition classified as potentially bankrupt. Furthermore, the model demonstrated 100% accuracy in describing the company’s actual financial situation, since PT Argo Pantes Tbk consistently recorded net losses throughout the period of analysis. These losses were not incidental but reflected a long-term pattern of weak financial performance, limited profitability, and declining competitiveness in the textile industry. The results highlight that PT Argo Pantes Tbk has been operating under severe financial distress for a prolonged period, with no indication of recovery during the years observed. The persistent losses and negative financial indicators reinforce the conclusion that the company is in an unhealthy condition. The study confirms the applicability and reliability of the Zmijewski X-Score as a bankruptcy prediction tool in the Indonesian context, particularly for firms experiencing prolonged instability. Overall, the study provides valuable insights into financial distress analysis and underscores the importance of early bankruptcy prediction models in supporting stakeholders, investors, and regulators in making informed decisions.