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This study aims to determine the performance of KCU Pintu Air by using the balanced scorecard method. This research method is a quantitative descriptive method. The data in this study were obtained from documentation in the form of financial reports and distributing questionnaires. The population in this study was KCU Pintu Air with a sample of a financial perspective in the form of financial reports, a customer perspective with a sample of 44 members, an internal business process perspective and a growth and learning perspective with a sample of 27 employees. The findings of this study show that the performance of KCU Pintu Air when measured using the balanced scorecard method results in a rating scale of 0.2 which lies between 0-0.6 which indicates that the cooperative's performance is quite good. The results of perspective calculations in the balanced scorecard are financial perspective calculations with unfavorable results, this is because most of the PEARLS ratio calculation results are in the bad category. The customer perspective shows good results, which are obtained from indicators of member retention and member acquisition which experience fluctuations and indicators of member satisfaction as much as 79% of members are satisfied with cooperative services. The internal business process perspective shows very good results, which are obtained from the results of the questionnaire with an operational efficiency indicator of 80% and an indicator of competitive position of 83%, which means that the respondents stated that they were very satisfied. The growth and learning perspective shows good results obtained from the results of employee satisfaction indicators as much as 91% of employees who express attitudes towards very high satisfaction, employee retention indicators that show good results and employee productivity indicators that experience fluctuations during the study period.

This research is motivated by a decrease in the Liquidity Ratio in cash and cash equivalents due to an increase in investment acquisition and purchase of fixed assets which will cause depreciation expenses in the coming years to be greater which will directly reduce the company's profit. The Solvency Ratio has increased due to an increase in debt which will directly increase interest expenses, so it must be covered from operating profit. The Profitability Ratio has decreased in current year profit because the increasing amount of expenses will reduce net profit. The Activity Ratio has decreased inventory turnover due to decreased sales which has resulted in an increase in the amount of inventory. The purpose of this study is to determine the effect of Liquidity, Solvency, Profitability and Activity on Financial Performance at PT. Adi Sarana Armada Tbk. which is listed on the Indonesia Stock Exchange (IDX). The method used in this study is a quantitative descriptive method, the data in this study uses secondary data. Based on the results of the study, it shows that Liquidity ratio using Current Ratio has a partial positive effect on Financial Performance with Good criteria, this shows the company's ability to pay short-term obligations. Solvency ratio using Debt To Equity Ratio does not have a partial effect on Financial Performance with Poor criteria, this shows the company's inability to meet long-term obligations because risk assessment is ineffective, resulting in a greater risk of loss. Profitability ratio using Return On Asset does not have a partial effect on Financial Performance with Poor criteria, this shows that it is inefficient in using its assets to generate profits and ineffectiveness in accounts receivable turnover so that the small capital invested. Activity ratio using Total Asset Turn Over has a partial positive effect on Financial Performance with Very Good criteria, this shows the company's ability to utilize its assets to generate income.

In light of the increasing degree of competition in the international business environment resulting from the technological changes that have occurred recently, which has made companies rely on elements through which they can increase the companies’ capabilities to compete and achieve what they aim for, and for this reason the human element (human capital) was the factor. It is decisive in increasing productivity and companies’ abilities to compete in light of the changing and evolving business environment, as the research showed that there is a major role for human capital in increasing the financial performance of the research sample (Al-Janoob Islamic Bank) and achieving high profit levels as a result of that company’s acquisition of competent and skilled human capital. The research compared two different periods in terms of the company’s management at the levels of executive management and the board of directors, and after the bank applied governance and separated ownership of the institution from management, and competent banking and professional cadres took over the management of that company, which was characterized by efficiency and effectiveness, as the research showed the existence of a close and strong relationship between human capital. Efficiency and financial performance represented by the profitability index, where the level of profits achieved before the change of management was low, while it took an upward trend gradually after the change of management and the application of governance. This confirms the relationship between two variables in achieving what the institution aims to achieve in its current and future strategies.

The aim of this research is to analyze the comparison of financial performance and stock returns before and after mergers and acquisitions which are moderated by good corporate governance. This research applies comparative quantitative methods, using secondary data. A population of 21 companies that have carried out merger and acquisition activities were registered with the KPPU in 2021 and listed on the IDX during the 2019-2023 period. A sample of 11 companies was obtained with a 4 year observation span using the purposive sampling method. The data analysis used was IBM SPSS version 27 software with hypothesis testing, namely paired sample t-test, t test, R2 test, and MRA test. The research results show that the ROA, CR, DER, TATO, EPS and Stock Return variables do not show differences before and after carrying out mergers and acquisitions. The proportion of independent board of commissioners cannot moderate the influence of ROA, CR and EPS on merger and acquisition performance. The proportion of independent board of commissioners can moderate the influence of DER, TATO, and Share Return on merger and acquisition performance.

Using a literature research methodology, this paper investigates how business combination accounting was implemented both before and after PSAK 22, which is now known as PSAK 103 on Business Combinations. This research analyzes profit margin, return on equity (ROE), and return on assets (ROA) to assess the impact of PSAK 22 on the business's financial performance. Prior to PSAK 22, businesses often employed the "purchase method" or "pooling of interest." Results from prior research indicate that ROA, ROE, and profit margins are significantly impacted by business combinations. Although financial performance is frequently improved by mergers and acquisitions, the outcomes differ among industries. This article requires a broader range of information in order to function as a reference for future study on business combinations with PSAK 22/103 case studies and more diverse variables.

Financial performance reflects the quality of the company may be at risk. The pandemic has resulted in various sectors, including a decline in profits. The acquisition business development strategy is used to survive in a condition. Acquisition is the process of taking over ownership resulting in the transfer of control. The research objective analyzes the differences in banking financial performance before and after being acquired by the acquiring company. Financial performance is observed from liquidity with current ratio, solvency measured debt to total asset ratio, profitability measured return on assets, activity measured total asset turnover, and market measured earnings per share. Data after being collected is processed descriptive statistics and normality tests so as to find normally distributed data will be tested through paired sample t-test while data that is not normally distributed is tested by the Wilcoxon signed rank method. The average descriptive statistical results after experiencing an increase in performance. The results of hypothesis testing show that there is a difference in significant improvement in liquidity and activity ratios, there is a significant decrease in solvency, while based on profitability and market there is no significant improvement. Overall the results show that the acquired banks have not fully achieved synergy, the company must review economic conditions when planning development strategies in order to achieve synergy.

This study aims to analyze the effect of Corporate Social Responsibility (CSR) disclosure, Environmental Costs, and Company Size on the Financial Performance of mining sub-sector manufacturing companies listed on the Indonesia Stock Exchange. In this study using the type of quantitative data with the acquisition of secondary data derived from financial statements. Sampling using Purposive Sampling technique with 32 samples in this study. The method used in this study adopts the Partial Least Squares Structural Equation Modeling (PLS-SEM) method to analyze the relationship between CSR disclosure, Environmental Costs and Company Size. The results of this study indicate that Corporate Social Responsibility (CSR) has a positive but insignificant effect on financial performance. While Environmental Costs and Company Size have a negative and significant effect on Financial Performance.

This research aims to analyze differences in company financial performance before and after making acquisitions in companies listed on the Indonesia Stock Exchange (BEI) which are proxied by the financial ratios Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), and Earning Per Share (EPS). This research was conducted using quantitative methods by taking data from all companies that reported their acquisition activities to the Business Competition Supervisory Commission (KPPU) in 2014 and were listed on the Indonesia Stock Exchange (BEI). The sampling technique in this research used a purposive sampling method and 10 companies were selected as samples. The period used in this research is 2 years before and 2 years after the acquisition. This research uses three data analyzes, namely descriptive statistical tests, normality tests using the One Sample Kolmogorov-Smirnov method, and hypothesis testing with non-parametric tests using the Wilcoxon Signed Rank Test. The results of the partial test using the Wilcoxon Signed Rank Test showed that there were differences in the ROA and EPS ratios in several comparison periods. Meanwhile, the CR and DER ratios did not show any differences in all comparison periods.