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This study aims to analyze the comparison of equity-based financing decisions and sukuk from the perspective of Sharia principles in companies in Indonesia. The development of the Islamic capital market in Indonesia shows a significant increase in the use of financing instruments that comply with Islamic principles, thereby encouraging companies to consider funding alternatives that are not only financially efficient but also Sharia-compliant. In the framework of Sharia financial management, capital structure decisions must consider the prohibition of usury, the principle of risk sharing, fairness in risk distribution, and contract certainty. This research uses a qualitative approach with a literature study method thru the analysis of various scientific journals, regulations, and academic sources related to capital structure theory, the concept of Sharia equity, and the characteristics of corporate sukuk in Indonesia. The study results indicate that equity-based financing provides flexibility in capital structure and reflects a risk-sharing mechanism, but it has the potential to cause ownership dilution. Meanwhile, sukuk offers asset-based financing with a clear contractual structure and does not dilute company ownership, although it requires an underlying asset and a more complex issuance process. Comparatively, both instruments have Sharia legitimacy as long as they meet the screening requirements and contract structures applicable in Indonesia. This research emphasizes that corporate financing decisions in Indonesia need to consider the balance between financial efficiency and compliance with Sharia principles.

This study analyzes the factors that influence the cost of equity capital in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the period 2020–2023. The study focuses on information asymmetry, earnings management, voluntary disclosure, and business diversification as determinants of the cost of equity capital. This study is relevant to the dynamics of the financial market after the decline in Bank Indonesia's benchmark interest rate in the 2024–2025 period, which has the potential to change investor preferences and increase attention to the quality and transparency of company information. The study uses a quantitative approach with secondary data obtained from companies' financial statements and annual reports. The sample was determined using purposive sampling and resulted in 177 observations from 46 companies over four years of observation. The cost of equity capital was measured using the Ohlson model, while hypothesis testing was conducted using multiple linear regression analysis. The results show that earnings management and voluntary disclosure have a significant effect on the cost of equity capital. Conversely, information asymmetry and business diversification were not found to have a significant effect. These findings confirm that the quality of financial reporting and the level of information disclosure play an important role in shaping investors' risk perceptions and return expectations.

In the intense competition in the entertainment industry, brand image and brand awareness are key elements that can influence brand equity. This research aims to identify and analyze the influence of brand image and brand awareness on the brand equity of Cinema XXI in Jakarta. The quantitative method was used by taking a sample of 100 respondents who were regular visitors to Cinema XXI. Data was collected through questionnaires and analyzed using SMART-PLS and SPSS. The research results show that brand image has a significant influence on brand equity, confirming that a strong positive image can increase brand value. Brand awareness also has a positive impact on brand equity, indicating that a high level of recognition strengthens the brand's position in the market. These findings provide important insights for Cinema XXI managers to develop effective strategies in strengthening their image and increasing brand awareness, which will ultimately strengthen their brand equity in the competitive entertainment industry.  

This study aims to determine the influence of brand awareness, brand association, and brand loyalty associated with brand equity on consumer purchase decisions in using GO-JEK services in Depok City. These three variables were analyzed both partially and simultaneously to identify the degree of their influence on consumers' decisions in choosing online transportation services. The research method used is a quantitative approach with the distribution of questionnaires as a data collection instrument, while the analysis is carried out using inferential statistical techniques. The results show that partially the variables of brand association and brand loyalty have a significant and dominant influence on purchasing decisions. This indicates that consumers' perception of the image and emotional connection with the GO-JEK brand plays an important role in the decision to choose the service. In addition, the results of the simultaneous test showed that brand awareness, brand association, and brand loyalty together had a positive and significant influence on purchasing decisions. These findings confirm that strong brand equity is an important factor in increasing consumer interest and preference for GO-JEK services. Therefore, companies need to maintain and strengthen branding strategies to increase competitiveness and maintain customer loyalty.

PSAK 101 merupakaan standar akuntansi yang digunakan sebagai pedoman akuntan untuk mempermudah entitas syariah dalam penyusunan dan penyajian pelaporan keuangan yang mudah dipahami dan juga dapat membandingkan antara laporan keuangan entitas syariah periode sebelumnya. Berdasarkan PSAK 101 laporan keuangan yang lengkap terdiri dari : laporan posisi keuangan, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas, laporan rekonsiliasi pendapatan dan bagi hasil, laporan sumber dan penyaluran dana zakat, laporan sumber dan penggunaan dana kebajikan, catatan atas laporan keuangan. Penelitian ini dilakukan pada Bank Pembiayaan Rakyat Syariah (BPRS) yang diawasi oleh OJK Kantor Regional 3 Jawa Tengah. Adapun tujuan dari penelitian ini adalah untuk mengetahui apakah penyajian laporan posisi keuangan dan laporan laba rugi BPRS di Provinsi Jawa Tengah telah sesuai dengan PSAK No. 101?. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode deskriptif. Teknik studi literatur adalah suatu metode pengumpulan data melalui pemeriksaan atau peninjauan terhadap dokumen-dokumen yang terdiri langsung dari buku-buku, surat-surat, catatan harian, laporan-laporan, dan kajian terhadap dokumen-dokumen yang berkaitan dengan penelitian. Hasil  dari penelitian yang penulis lakukan adalah BPRS di Provinsi Jawa Tengah sudah menerapkan PSAK secara penuh dalam pembuatan laporan keuangan, hanya saja masih terdapat perbedaan istilah dalam komponen-komponen laporan keuangannya.

Asus is one of the laptop brands from Taiwan that is widely recognized among students due to its products offering good quality, reliable performance, and competitive pricing, making it popular among students. This study aims to examine the influence of Product Quality, which includes performance, durability, and the features offered. In addition, price plays an important role in the purchase decision, although in some cases it may be influenced by the consumer’s perception of the product's value. Brand Equity includes factors such as brand awareness, brand image, and consumer loyalty, and is also considered a highly influential element in the Purchase Decision of Asus Laptops among students of the FISIP Faculty at Universitas Mulawarman. This study employs a quantitative approach with a survey method. The sampling technique used is probability sampling with a simple random sampling method, involving 98 respondents. Data is collected through questionnaires distributed to FISIP students at Universitas Mulawarman who are users or buyers of Asus laptops. Data analysis is performed using multiple linear regression to determine the relationship and influence between independent variables (product quality, price, and brand equity) and the dependent variable (purchase decision). The results indicate that product quality, price, and brand equity both partially and simultaneously have a positive and significant effect on the purchase decision, meaning that the greater the likelihood of students purchasing an Asus laptop. These findings show that these three variables are key factors influencing consumer behavior in making a purchase decision for Asus laptops. This study provides valuable insight into the factors influencing technology product purchase decisions among students.

This study aims to examine the effect of attitude and brand innovation on brand equity among Bank Mandiri Customers in West Jakarta. In the face of increasing competition in the banking industry, effective brand management is crucial for maintaining market position and enhancing customer loyalty. This research uses a quantitative approach by analyzing data from 100 respondents who are involved in transactions at Bank Mandiri. The data is analyzed using Structural Equation Modeling (SEM) to explore the relationships between variables. The findings show that both brand attitude and brand innovation have a significant positive effect on brand equity. Specifically, a positive brand innovation enhances perceptions of quality and the brand’s competitiveness in the market. This study provides practical implications for Bank Mandiri’s management in formulating more effective marketing strategies by considering these two factors. The research also emphasizes the importance of innovation that aligns with customer expectations in strengthening brand equity in the competitive banking market.

Penelitian ini bertujuan untuk mengetahui dan menganalisis penilaian rasio profitabilitas pada kinerja keuangan PT Unilever Indonesia Tbk selama periode 2021 hingga 2023. Metode penelitian yang digunakan adalah kuantitatif deskriptif dengan menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia yaitu laporan keuangan tahunan PT Unilever Indonesia Tbk. Analisis dilakukan dengan menggunakan rasio profitabilitas seperti Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), dan dan Earning per Share of Common Stock (EPS). Hasil penelitian menunjukkan bahwa GPM perusahaan konsisten di atas standar industri dan mencerminkan efisiensi produksi yang baik. Namun, NPM dan ROA menunjukkan tren penurunan dan berada di bawah standar industri, menunjukkan adanya tekanan pada laba bersih dan efisiensi penggunaa aset. ROE mengalami peningkatan signifikan yang berada di atas standar industri, menandakan efektivitas pengelolaan modal sendiri. Sementara itu, EPS mengalami penurunan sejalan dengan penurunan laba bersih. Secara keseluruhan, PT Unilever Indonesia Tbk menunjukkan kekuatan dalam efisiensi produksi dan pengelolaan ekuitas, namun menghadapi tantangan dalam mempertahankan laba bersih dan efektivitas aset. Penelitian ini merekomendasikan efisiensi biaya operasional, optimalisasi penggunaan aset, serta strategi penguatan ekuitas untuk memperbaiki kinerja keuangan di masa depan. This study aims to determine and analyze the assessment of profitability ratios on the financial performance of PT Unilever Indonesia Tbk during the period 2021 to 2023. The research method used is quantitative descriptive using secondary data obtained from the Indonesia Stock Exchange, namely the annual financial report of PT Unilever Indonesia Tbk. The analysis was carried out using profitability ratios such as Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), and Earning per Share of Common Stock (EPS). The results of the study show that the company's GPM is consistently above the industry standard and reflects good production efficiency. However, NPM and ROA show a downward trend and are below the industry standard, indicating pressure on net profit and asset use efficiency. ROE has increased significantly above the industry standard, indicating the effectiveness of equity management. Meanwhile, EPS has decreased in line with the decline in net profit. Overall, PT Unilever Indonesia Tbk shows strength in production efficiency and equity management, but faces challenges in maintaining net profit and asset effectiveness. This study recommends operational cost efficiency, optimization of asset utilization, and equity strengthening strategies to improve financial performance in the future.

The purpose of this study is to evaluate how the trend of PT Adaro Energy Tbk's financial performance in terms of solvency, profitability, and liquidity. To measure financial performance, PT Adaro Energy Tbk's financial statements from 2017 to 2019 are used as sources, and the ratios used are solvency, profitability, and liquidity ratios. The study found that over the past three years, the company's profitability ratio has shown a downward trend. This is indicated by the decrease in GPM (Gross Profit Margin), OPM (Operating Profit Margin), NPM (Net Profit Margin), ROA (Return on Assets), ROE (Return on Equity), and liquidity ratio, as indicated by the decrease in the CR (Current Ratio) proxy ratio. Only the financial solvency ratio shows the progress indicated by the declining solvency rate of the proxies.

This study aims to analyze the effect of asset management efficiency, Return on Equity (ROE), and capital structure on equity growth at PT. Ciputra Development Tbk. Equity growth is an important indicator in assessing a company's ability to increase shareholder value sustainably. This study uses a quantitative approach with a case study method at PT. Ciputra Development Tbk. The data used are secondary data in the form of the company's financial statements for the period 2012-2023. The independent variables include the efficiency of Total Asset Turnover, ROE, and Debt To Equity Ratio, while the dependent variable is equity growth. Data analysis was carried out using multiple linear regression to test the relationship between the independent variables and the dependent variables, Hypothesis Testing, t-test and F-test

Financial consolidation has become a crucial strategy for multinational companies in addressing increasingly intense global competition. It is often employed as a primary approach to expand market reach and drive corporate growth, ultimately affecting liquidity, equity-earning based measures, and profitability. This study specifically examines the impact of consolidation on a company's liquidity, equity-earning based metrics, and profitability using financial ratio analysis, including Current Ratio (CR), Earnings Per Share (EPS), and Net Profit Margin (NPM) as key indicators. Adopting a quantitative approach, the research utilizes secondary data from the financial statements of PT Indofood Sukses Makmur Tbk before and after consolidation in 2023. The methods applied include a comparison of financial statement items pre- and post-consolidation and a literature review relevant to financial performance analysis. The data analysis results reveal that post-consolidation, PT Indofood Sukses Makmur Tbk recorded an increase in liquidity ratio (current ratio) by 15.26%, reaching 1.9171, and an equity-earning based ratio (earnings per share) rise of 53.74% to 0.001309, which positively impacted the company. However, profitability ratio (net profit margin) declined by 22.81% to 0.1028, indicating challenges in cost management and operational efficiency following the consolidation.

Penelitian ini bertujuan untuk menganalisis stabilitas keuangan pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI tahun 2021-2023. Rentang waktu penelitian adalah 3 tahun. Analisis yang digunakan adalah analisis kuantitatif dengan menggunakan rasio-rasio keuangan seperti utang terhadap ekuitas (DER), rasio utang terhadap aset (DAR), rasio lancar (current ratio), margin laba bersih (NPM), rasio perputaran asset (TATO), dan rasio pertumbuhan aset (ACHANGE) yang telah dihitung dan dianalisis dengan menggunakan analisis time series. Hasil analisis dari penelitian ini menunjukkan bahwa perusahaan PT. Charoen Pokphand Indonesia (CPIN) dan PT. Sekar Laut (SKLT) memiliki stabilitas yang paling baik, selain dapat meningkatkan kepercayaan dan hubungan jangka panjang dengan berbagai pemangku kepentingan, perusahaan tersebut juga menandakan bahwa mereka dapat menjaga kinerja keuangan mereka secara konsisten.

this study, confirmation of the company's value theory is a reflection of the company's selling price in the company from the perspective of the market or society and the company's value is the selling price of goods when the goods will be sold. Thus this study uses the ratio analysis method and statistical analysis using the Smart PLS benchmark.The results of the study found that the company's value is not only seen from the selling price but how the company returns assets that provide value to equity, the company's value will always be high.

This study aims to examine the influence of social media marketing and brand experience on purchase intention through brand equity as a mediating variable in fore coffee. This research is motivated by increasing purchase intentions due to the use of social media identified as a key factor in influencing consumer perceptions of the Fore coffee brand. Additionally, brand experience is considered a factor that plays an important role in shaping brand equity, and ultimately motivating purchase intention. This research used respondents with the criteria of having or encountered content on Fore Coffee social media and knowing about Fore Coffee drinks in the Tangerang area. The sampling technique used in this research used a purposive sampling technique of 140 respondents using the SEM analysis method. The research results in this study show that social media marketing and brand experience have a positive effect on brand equity. Social media marketing and brand experience also have a positive effect on purchase intention. Brand equity also has a positive effect on purchase intention. Then, the social media marketing variable has a direct and positive effect on purchase intention through brand equity. The brand experience variable also has a direct and positive effect on purchase intention through brand equity. The managerial implication of this research on Fore Coffee is that marketing strategies via social media need to be improved to strengthen Fore Coffee brand equity. Managing brand experience well can improve consumer perception of the brand. Furthermore, increasing brand equity can be used as a focus to stimulate consumer purchasing intentions.

Since PSAK converges with IFRS, the content of the income statement format is not only net income, but there are other comprehensive income and profit attribution. The latest statement of financial position contains additional information, namely equity attributable to the ownership of the parent entity and non-controlling interests. The purpose of this study is to provide evidence of observation and discovery of any influence behind the quality of profit. Population as many as 15 companies sub-sector plastic and packaging. The sample was 9 companies, with 27 observational data. The results of the analysis showed that comprehensive income and equity attributable to the ownership of the parent entity and to non-controlling interests significantly positively affect the quality of profits, while equity attributable to the owners of the parent entity, the size of the company and operating cash flows significantly did not affect the quality of profits. The novelty of this study is about the attribution of profit and equity, in the form of testing the effect of profit attribution and equity attribution on the quality of profit.

On a practical level, marketing performance is a key factor used to demonstrate the success of all areas of business. The Micro, Small and Medium Enterprises (MSMEs) sector is an industrial sector that can be relied on as an indicator of economic stability at both the local and national levels. The existence of the phenomenon of fluctuations in the growth and contribution of MSMEs certainly needs further investigation. This study aims to examine the effect of product innovation on marketing performance with brand equity and shared value creation as an intervening variable. The research sample was taken as many as 90 UMKM culinary typical of Banten local with non probability sampling technique, data analysis using SEM-PLS method. From the research results it is known that 1) product innovation has no impact on marketing performance; 2) product innovation has a positive and significant effect on shared value creation; 3) product innovation has a positive and significant effect on brand equity; 4) the creation of shared value has a positive but significant effect on marketing performance; 5) brand equity has a positive and significant effect on marketing performance. In addition, brand equity and shared value creation are able to mediate the relationship between product innovation and marketing performance

This study aims to test and obtain empirical evidence regarding the effect of profit persistence and interest rates on equity valuation. This study uses a sample of Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange in 2018-2022. The research method used in this study is the purposive sampling method using SPSS 21 for data analysis. This type of company is quantitative with a population of 92 companies and 23 companies that are used as research samples with 5 (five) years of observation, so that the total research sample is 115 samples. The analysis technique used is multiple regression. The results of this study show that profit persistence has no effect on equity valuation. Meanwhile, interest rates have a significant positive effect on equity valuation.

Tujuan penelitian ini unutk menjelaskan pengaruh struktur modal, keputusan investasi, kebijakan deviden terhadap nilai perusahaan melalui profitabilitas sebagai variabel intervening. Penelitian ini menggunakan pendekatan kuantitatif untuk mengetahui hubungan antara dua variabel dengan sebab dan akibat. Untuk menganalisis data sekunder, teknik statistik digunakan. Laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2021 hingga 2023 merupakan sumber data sekunder yang digunakan dalam penelitian ini. Laporan tahunan ini memberikan informasi yang diperlukan untuk menganalisis hubungan antara struktur modal, keputusan investasi, kebijakan dividen, nilai perusahaan, profitabilitas. Penelitian ini memanfaatkan alat analisis Smart-PLS 3.0, yang dirancang untuk memprediksi hubungan antar konstruk, mengkonfirmasi teori, dan menjelaskan ada atau tidaknya hubungan antara variabel laten yang tidak dapat diukur secara langsung (Antara et al., 2013). hasil analisis menyimpulkan bahwa Keputusan Investasi berpengaruh positif dan signifikan terhadap Struktur Modal perusahaan, menegaskan pentingnya alokasi dana yang tepat dalam mempengaruhi komposisi modal. Struktur Modal juga berpengaruh positif dan signifikan terhadap Profitabilitas, menunjukkan bahwa pengelolaan utang dan ekuitas yang bijaksana dapat meningkatkan kinerja keuangan. Namun, tidak terdapat hubungan signifikan antara Keputusan Investasi atau Kebijakan Deviden dengan Profitabilitas, serta antara Struktur Modal, Keputusan Investasi, Kebijakan Deviden, atau Profitabilitas dengan Nilai Perusahaan.

This research employs a quantitative research methods to analyze the important role of Public relations (PR) in building brand equity and the existence of Wuling Air EV electric car products in Indonesia. In an era that increasingly emphasizes environmental issues, the automotive industry is turning to environmentally friendly vehicles such as electric cars. Wuling, as a newcomer in this market, faces challenges in building consumer trust and competing with established brands. Through effective PR strategies, such as media relations, digital campaigns, and active participation in social media, Wuling strives to increase brand awareness, positive image, and customer loyalty. With a focus on educating consumers about the benefits of electric vehicles, Wuling Air EV is expected to maintain and strengthen its position in the competitive automotive market.

Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia mengalami perkembangan yang signifikan. Dalam perekonomian Indonesia, UMKM menjadi kelompok usaha dengan jumlah terbesar. Bahkan saat terjadi krisis global, UMKM tetap berperan sebagai penopang perekonomian negara. Laporan keuangan merupakan salah satu aspek kritis dalam mengelola Usaha Mikro, Kecil, dan Menengah (UMKM). Laporan keuangan adalah alat yang sangat penting bagi pemilik UMKM.Penelitian ini menggunakan metode kualitatif dengan menguraikan fenomena dan fakta yang ada atau terjadi dalam obyek penelitian. Data diperoleh dari hasil observasi dan wawancara yang dilaksanakan di UMKM Bandar Pentol Informatic selama bulan April 2024. Bandar Pentol Informatic merupakan usaha yang bergerak dibidang produksi pangan khususnya memproduksi daging. Usaha ini beroperasional setiap hari. Lokasinya berada di jl. Raya kedung cowek, Kenjeran, Surabaya. Usaha Bandar Pentol Carismatic ini dibangun dalam skala kecil. Pada awal mendirikan usaha pentol ini, Bapak Rozikin hanya menjual di desa-desa dekat rumah. Seiring berjalannya waktu, permintaan konsumen semakin banyak dan beliau mulai membuka cabang pentol. Usaha Bandar Pentol Informatic ini dapat memproduksi kurang lebih 15 kg dalam sehari. Dalam siklus akuntansi, biasanya periode laporan disajikan tahunan.Laporan yang dibuat yaitu Laporan laba rugi, laporan ekuitas pemilik, dan laporan posisi keuangan.