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to determine the partial and simultaneous effects of NPM, DER, and EPS on the stock prices of manufacturing firms in the food and beverage industry. For this quantitative research, secondary data sources were the Food and Beverage Department Manufacturing Companies' Financial Statements published in the IDX. Purposive sampling is the technique used for sampling. The t-test, F-test, and multiple linear analysis tests were used in this study's testing. The results of the partial study (t-test) showed that the stock prices of food and beverage manufacturing companies listed on the Indonesia Stock Exchange were positively and significantly impacted by NPM, DER, and EPS. It concurrently demonstrated that the stock prices of the Food and Beverage Manufacturing Companies listed on the IDX were positively and significantly impacted by NPM, DER, and EPS, either separately or in combination..

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

We used a few financial ratios in this study: the price-earning ratio (PER), net profit margin (NPM), debt-to-equity ratio (DER), current ratio (CR), and economic ratio (ER). Our goal is to gather actual data regarding changes in the financial performance of nickel companies listed on the BEI before and after the implementation of Permen No. 11 in 2019 regarding the export restrictions of nickel ore. This is a quantitative study that uses SPSS and the Paired T-test method. The financial accounts of nickel companies serve as a secondary data source for our investigation.

We used a few financial ratios in this study: the price-earning ratio (PER), net profit margin (NPM), debt-to-equity ratio (DER), current ratio (CR), and economic ratio (ER). Our goal is to gather actual data regarding changes in the financial performance of nickel companies listed on the BEI before and after the implementation of Permen No. 11 in 2019 regarding the export restrictions of nickel ore. This is a quantitative study that uses SPSS and the Paired T-test method. The financial accounts of nickel companies serve as a secondary data source for our investigation.

Agroindustry plays a crucial role in the economy, particularly in supporting food security and creating business opportunities in rural areas. However, to remain competitive in an increasingly challenging market, a comprehensive evaluation of financial performance is essential. This study aims to analyze the financial performance of the Tahu Bulat Agroindustry in Buniasih Hamlet, Muktisari Village, Cipaku Subdistrict, Ciamis Regency, using the Du Pont System approach over the 2022–2024 period. The analysis focuses on five key indicators: Assets Turnover, Net Profit Margin, Return on Investment (ROI), Equity Multiplier, and Return on Equity (ROE). The results reveal an average Assets Turnover of 1.42 times, indicating effective asset utilization in generating sales. The average Net Profit Margin of 17.80% reflects the company’s ability to generate net profit from sales. The average ROI of 25.55% indicates efficient asset utilization. The Equity Multiplier has an average of 4.77 times, demonstrating the contribution of the capital structure to asset management. Meanwhile, the average ROE of 125.54% highlights high returns on equity, despite significant declines in the final year. The study concludes that the financial performance of the agroindustry is generally good, but declining indicators in the last year require strategies to improve efficiency and asset management. It is recommended that the company reevaluate its capital structure and enhance operational efficiency to ensure business sustainability.

The financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020-20203 period was greatly influenced by fluctuations in global commodity prices and macroeconomic conditions that had an impact on the company's competitiveness and profitability. Therefore, it is important to assess how companies in this sector are managing their financial performance amid various challenges and opportunities. This study analyzes financial performance using several main financial ratios, including liquidity ratios (Current Ratio and Quick Ratio), solvency ratios (Debt to Equity Ratio and Debt to Asset Ratio), profitability ratios (Return on Assets, Return on Equity, and Net Profit Margin), and activity ratios (Total Asset Turnover and Inventory Turnover). The method used to conduct the analysis is the quantitative descriptive analysis method, using data that has been taken based on the annual financial statements of companies listed on the IDX during the period. Sample selection using the purposive sampling method, resulted in 3 companies being analyzed. The results of the analysis of 81 data observed using the Multiple Linear Regression method showed that environmental performance and environmentally friendly products had a positive impact on the company's financial performance, while environmental poroscope and environmental activities did not show a significant influence on the company's financial performance.

Study was to emit various strategies to develop buffalo cattle in a semi-intensive rearing system at BPTU HPT Siborongborong. Primary data, collected through observation, focus group discussion (FGD), and secondary data, collected through relevant reports and literature. Development potential, challenges and opportunities were identified using desirability evaluation, descriptive analysis and SWOT. The results show that the semi-intensive system implemented has improved animal productivity, with adult buffaloes averaging 500 kilograms in weight and 0.7 kilograms in daily growth. The system also offers significant economic benefits, with an average net profit of IDR 800,000 for each head each month. However, a lack of protected human resources and seasonal forage shortages remain constraints. Feed diversification, farmer training and analysing the use of advanced technology are the plans made based on SWOT. The Siborongborong semi-intensive system has a great opportunity to become an example of effective and sustainable buffalo management in Indonesia.

This study aims to evaluate the financial performance of PT Kalbe Farma Tbk between 2021 and 2023 through the analysis of financial ratios, including liquidity, solvency, activity, and profitability ratios. The method used is a descriptive quantitative approach, utilizing secondary data from the company’s financial statements to conduct time series analysis. The study calculates and analyzes financial ratios to assess the company’s performance over the specified period. The results show significant changes in PT Kalbe Farma’s financial condition, with a notable increase in total assets and equity, although net profit experienced a significant decline in 2023. The liquidity ratios indicate that the company maintains strong financial stability and can meet its short-term obligations, while the solvency ratios reflect a prudent approach in debt management and a reduction in reliance on external financing sources. These findings highlight the importance of effective financial management in maintaining corporate stability amidst the challenges faced in the pharmaceutical sector

The purpose of this study was to determine whether there is an effect of Earning Per Share (EPS), Return on Equity (ROE) and Net Profit Margin (NPM) on Stock Returns in the transportation sub-sector listed on the Indonesia Stock Exchange for the 2018-2021 period.The research method used is quantitative method, and uses a research population of 9 transportation companies. The sample technique used is purposive sampling method, the data in this study are financial statements in the form of ratios that represent each research variable and are processed using the SPSS Version 26 instrument measuring tool, the results of the t test (partial) Earning Per Share (EPS) hypothesis test research obtained that the tcount value < t table (0.559 < 2.036), with a sig value of (0.580 > 0.05) then H0 is accepted and HI is rejected. The t test (persial) Return On Equity (ROE) obtained that the value of tcount < ttable (-0.377 > 0.05), with a sig value of (0.580 > 0.05), then H0 is accepted and HI is rejected (-2.036) with a sig value of (0.709> 0.05), then H0 is accepted and HI is rejected. The t test (persial) Net Profit Margin (NPM) obtained tcount < ttable (0.952 < 2.036) with a sig value of (0.348 > 0.05), then H0 is accepted and HI is rejected, Based on these results it can be concluded that Earning Per Share (EPS), Return On Equity (ROE) and Net Profit Margin (NPM) have no significant negative effect on Stock Returns.

This research compares the financial performance of insurance companies in Indonesia using the Du Pont method, identifies the determinants of differences in profitability and efficiency, and provides strategic recommendations. The methodology involves analyzing the 2023 audited financial statements of PT Asuransi Dayin Mitra Tbk and PT Asuransi Bintang Tbk as samples, applying the Du Pont method, financial ratios, and qualitative analysis. The results reveal a significant difference in profitability, with PT Asuransi Dayin Mitra Tbk excelling in net profit margin, asset turnover, and a conservative capital structure, while PT Asuransi Bintang Tbk outperforms in underwriting risk management, claims handling, and aggressive marketing strategies. Strategic recommendations include maintaining strengths, exploring revenue growth, enhancing cost efficiency, and adjusting capital structure. This research contributes to understanding the dynamics of financial performance in the Indonesian insurance industry. 

This study aims to identify whether there is an impact of operational costs on the net profit of Kopikir Coffee shops. This research is included in the category of quantitative research. The research was carried out at the Kopikir Coffee shop on Sudimoro Street, Lowokwaru District, Malang, East Java. The population of this study is all monthly financial statements of Kopikir Coffee. The number of research samples is 48 data, with data criteria that present complete monthly financial statements for the 2019-2023 period. The data used in this study comes from secondary sources in the form of monthly financial statements owned by Kopikir Coffee. The data collection mechanism applied in this analysis involves literature study, observation, and documentation. The data analysis method applied in this study is a simple linear regression model. Based on the results of the hypothesis test, operational costs have an influence and a negative relationship on net profit. The operational costs carried out in Kopikir Coffee store activities are high so that the achievement of profits will decrease. So the result of this research is that operational costs have an effect and are significant on the net profit of the Kopikir Coffee shop.  Keywords: Operational Costs, Net Profit

This research purposed to analyze the financial performance of PT. Indo-Rama Synthetics Tbk. The research was conducted using a quantitative approach with financial reports as a data source to examine financial performance based on profitability ratios, liquidity ratios, activity ratios and solvency ratios. The research examines financial performance starting from 2020 to 2022 with financial reports obtained from the official website of the Indonesia Stock Exchange (BEI). Based on the results of the analysis, it was found that in the profitability assessment only the return on assets ratio had reached the efficient criteria, while the net profit margin and return on equity ratios were considered inefficient. In assessing liquidity, the current ratio and quick ratio are not yet liquid. Activity assessment through inventory ratios, fixed asset turnover and total asset turnover is considered to have not met the efficient level each year. Meanwhile, in the solvency assessment, it was found that the overall ratios used, namely the debt to asset ratio and the debt to equity ratio, met good criteria.

This study aims to examine the impact of NPM, ROI, and ROE on stock prices. The population of this research consists of infrastructure companies listed on the Indonesia Stock Exchange (IDX) during the period of 2019-2022. This study uses secondary data obtained from the financial statements of infrastructure companies listed on the IDX between 2019 and 2022, which were accessed through the website www.idx.co.id.  The research population consists of 23 infrastructure companies listed on the IDX during the 2019-2022 period. Purposive sampling was used to select a sample of 81 observations, which were analyzed using multiple linear regression. The results show that NPM has an effect on stock prices, while ROI and ROE do not have an impact on stock prices.

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.

This aims to determine the profitability ratio to measure financial performance at PT Fast Food Indonesia. This research uses quantitative methods and focuses on finding out how Profitability ratios measure financial performance at PT Fast Food Indonesia Tbk from 2019 to 2023. Based on the results of research that has been carried out using profitability ratio calculations, namely Net Profit Margin, Return On Assets, and Return On It is known that Equity at PT Fast Food Indonesia Tbk experiences fluctuations every year except 2023. So it is concluded that the company's financial performance after being calculated using these three indicators is still below the industry average standard except in 2023 capable of being above industry standards.

Lippo Karawaci Tbk is one of the largest property companies in Indonesia that operates in a dynamic external environment, characterized by macroeconomic pressures, strict regulations, and changes in consumer behavior. This study aims to analyze the company's strategy in facing external and internal challenges, as well as developing strategies based on resource advantages and sustainability principles. The purpose of this study is to determine whether Return On Equity (ROE) and Debt To Equity Ratio (DER) have an effect on profit growth at PT. Lippo Krawaci Tbk during the period 2013-2023, both partially and simultaneously. This type of research is associative research. The instrument used in this study is a list of financial report tables of PT. Lippo Krawaci Tbk. The population used in this study is the financial statements of PT. Lippo Krawaci Tbk for 27 years (1996-2023). The sample is the financial statements for the last 11 years from 2013-2023 consisting of the balance sheet of total debt, total equity and the Profit and Loss report consisting of Net Profit. The sampling technique used is Non Probability Sampling, namely Purposive Sampling. The data analysis techniques used to process data in this study are the Classical Assumption Test, Determination Coefficient Test, Multiple Linear Regression Analysis Test, Hypothesis Test consisting of the F Test (partial) and the T Test (simultaneous).

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.

This research aims to examine the influence of BUMDes personnel performance on financial KPIs, with non-financial KPIs serving as a mediator. The sample for this research consists of BUMDes in Bengkulu Province, with a total of 60 observations. The data used is primary data collected through questionnaires. The independent variable is BUMDes personnel performance, which is measured using four indicators: work quality, quantity of work, timeliness of work, and work effectiveness. The mediating variable is the non-financial KPI, measured by three indicators: customer satisfaction metrics, the ratio of repeat customers to new customers, and market share. The dependent variable in this research is the financial KPI, which is measured using three indicators: Gross Profit Margin, Net Profit Margin, and Current Assets. The results prove that: (1) BUMDes personnel performance has a positive and significant effect on financial KPIs; (2) BUMDes personnel performance has a positive and significant effect on non-financial KPIs; (3) financial KPIs have a positive and significant effect on financial KPIs; and (4) non-financial KPIs fully mediate the influence of BUMDes personnel performance on financial KPIs. The findings of this research strengthen stewardship theory and the balanced scorecard approach. Therefore, it is hoped that the follow-up to the results of this research will provide important insights for BUMDes managers in Bengkulu Province in designing strategies to improve organizational performance.

In the background of this research problem, namely, operating costs have increased and working capital has decreased while net profit has increased, which should make high operating costs lower profits and lower working capital lower net profit. The occurrence of this phenomenon so researchers raised this issue.This study uses quantitative research methods and sampling using purposive sampling techniques with homogeneous sampling category criteria. The results of the research found from the three variables used that have an influence, namely operating profit has a significant effect on net profit with a value of 0.0000 and after being tested simultaneously operating profit also has a significant effect on net profit with a value of 0.0000 while working capital has no effect on net profit with a value of 0.1483. From the results of the study, the authors draw a conclusion that working capital does not always decrease will make net profit decrease. excess income is based on low operating profit and high working capital.

This research aims to analyze the influence of cash management and inventory management on the financial performance of Ling Food Stores in Makassar City during the 2020-2022 period. The main focus of this research is to evaluate how cash and inventory management contributes to a company's liquidity, profitability and operational efficiency, which are measured through various financial ratios such as Current Ratio, Gross Profit Margin (GPM), Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Investment (ROI), and Return on Equity (ROE). The research results show that the Current Ratio in 2020 cannot be calculated due to the absence of short-term liabilities, while in 2021 and 2022 each was recorded at 0.095% and 0.216%, reflecting low liquidity. On the other hand, the decrease in Average Inventory from IDR 754,200 in 2021 to IDR 715,000 in 2022, followed by a significant increase in net profit, shows efficiency in inventory management. The increase in GPM, OPM, NPM, ROI, and ROE ratios from 2020 to 2022 reflects significant improvements in financial performance, indicating that more effective cash and inventory management can improve a company's financial health.