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This study examines the dynamics of Buddhist religious counseling services in North Kalimantan Province in the post-pandemic period, particularly focusing on satisfaction levels and the distribution of counselors across districts. Using a quantitative approach with descriptive and correlational designs, the study involved a population of 9 Buddhist counselors and 3,993 congregants, with 98 selected respondents. Satisfaction levels were measured using the SERVQUAL framework, which evaluates service quality through five key dimensions. Findings show an overall satisfaction score of 3.65 (out of 5), categorized as “satisfied.” The highest rating was in the assurance dimension, reflecting public trust in counselor competence. However, empathy and responsiveness dimensions scored lower, especially in regions with few or no assigned counselors. A Pearson correlation analysis yielded a weak positive relationship (r = 0.214) between counselor-to-congregant ratios and satisfaction scores, emphasizing that equitable distribution is more crucial than sheer numbers. This research underscores the urgent need for needs-based distribution policies and hybrid service strategies that combine digital and in-person modalities. The results offer important policy implications, highlighting that spiritual service equity contributes to social cohesion and emotional well-being, especially in pluralistic and geographically dispersed regions.

This study aims to analyze and evaluate the health level of PT Bank Mega Tbk during the 2016–2023 period using the Risk-Based Bank Rating (RGEC) method. This research employs a quantitative descriptive approach with an evaluative design. The data used are secondary data obtained from audited annual financial statements published by PT Bank Mega Tbk and the Indonesia Stock Exchange. The analytical method refers to regulatory provisions by Bank Indonesia and the Financial Services Authority, covering four assessment factors: Risk Profile (measured by Non-Performing Loan and Loan to Deposit Ratio), Good Corporate Governance (based on self-assessment reports), Earnings (measured by Return on Assets, Return on Equity, BOPO, and Net Interest Margin), and Capital (measured by Capital Adequacy Ratio). Each indicator is assessed according to regulatory criteria and integrated to determine the Composite Rating (PK). The results show that PT Bank Mega Tbk consistently achieved Composite Rating 1 (PK-1), categorized as “Very Healthy,” throughout the observation period. The Risk Profile, Capital, and most Earnings indicators demonstrate strong and stable performance, while Good Corporate Governance remains consistently in the “Healthy” category. However, the Return on Equity indicator shows relatively lower performance compared to other profitability ratios, indicating the need for more optimal utilization of equity. Overall, the findings confirm the bank’s strong financial resilience while highlighting managerial implications related to capital efficiency.

Solid financial performance is a crucial foundation for companies to achieve long-term success. In the banking context, financial health assessments are essential, as they directly relate to the stability of the national financial system. Therefore, the Financial Services Authority (OJK) has established standards for evaluating bank soundness using the RGEC method, which includes four key aspects: Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital. This study aims to analyze the soundness level of PT Bank Central Asia Tbk (BCA) during the 2020–2024 period using the RGEC approach. The assessment is conducted by evaluating financial ratios such as Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), Return on Assets (ROA), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR). The analysis results show that BCA achieved a "very healthy" rating (PK-1) in all RGEC aspects. This reflects BCA's ability to effectively manage risk, implement sound corporate governance principles, and maintain strong profitability and capital. These findings strengthen BCA's position as one of the best-performing banks in Indonesia and demonstrate the company's commitment to maintaining financial stability and customer trust.

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 evaluate the soundness of PT Bank Panin Tbk during the 2014–2024 period using the RGEC method, which assesses four key dimensions: risk, governance, earnings, and capital. This research approach is quantitative and descriptive, utilizing secondary data sourced from annual reports, financial statements, and officially published corporate governance documents. Each component is analyzed using relevant indicators, such as the NPL ratio, LDR, PDN, ROA, ROE, BOPO, NIM, and CAR. The results indicate that PT Bank Panin Tbk's risk profile, as reflected in the NPL, PDN, and LDR ratios, is largely in the healthy category, demonstrating the bank's ability to effectively manage credit and liquidity risks. An evaluation of corporate governance, based on consistent self-assessment reports over ten years, also demonstrates the achievement of a healthy rating, reflecting the bank's commitment to maintaining the principles of transparency, accountability, and regulatory compliance. Regarding earnings, profit performance, as measured by ROA, ROE, BOPO, and NIM, shows stable and positive results, confirming the bank's ability to generate sustainable profits. Meanwhile, in terms of capital, the CAR ratio recorded excellent performance and was a dominant factor in maintaining capital resilience while meeting the capital adequacy standards set by regulators. These findings confirm that PT Bank Panin Tbk was in overall good health throughout the study period. The results of this study are expected to provide strategic input for bank management in maintaining positive performance and for regulators as material for evaluating banking policies.  

Firm value is a crucial indicator that provides information to investors for making investment decisions. Today, investors also consider a company’s commitment to environmental issues, especially in the energy sector, which significantly contributes to carbon emissions. This study aims to empirically examine the effect of carbon emission disclosure and green investment on firm value. The theoretical framework employed includes signaling theory and legitimacy theory. Firm value is measured using the Tobin’s Q ratio. Carbon emission disclosure is measured through content analysis based on the GRI 305 standards, while green investment is measured using the PROPER rating issued by the Ministry of Environment and Forestry. This study also includes three control variables: firm size, leverage, and profitability. The analytical method used is multiple linear regression, with secondary quantitative data collected from companies’ annual reports and sustainability reports. The sample consists of 69 companies with a total of 271 observations. The findings reveal that carbon emission disclosure has a positive effect on firm value, while green investment does not have a significant effect on firm value. This research is expected to contribute to the development of signaling and legitimacy theories and serve as a practical reference for investors in considering environmental aspects when making investment decisions.

This study investigates the effect of environmental costs on the level of environmental information transparency in manufacturing companies in the basic materials subsector, while providing empirical evidence regarding the relationship. Environmental costs are calculated through the ratio of corporate social responsibility (CSR) burden to the organization's net profit. Meanwhile, the company's environmental performance is evaluated using the PROPER rating on an ordinal scale. The level of environmental coverage is measured comprehensively through the Clarkson index which covers various dimensions of existing reporting. A quantitative approach with multiple linear regression analysis is applied to test the relationship between variables. In selecting the sample, a purposive sampling technique was used by considering the completeness of the data and certain sector criteria, resulting in 35 companies as the final sample that met the analysis requirements. The results of the study revealed that an increase in environmental costs is directly proportional to a significant increase in environmental coverage. This indicates that company investment in environmental programs encourages more transparent reporting practices. In addition, environmental performance as reflected in the PROPER rating is also proven to have a positive and significant effect on the extent of environmental coverage.

The aim of this study is to find out the influence of Current Ratio, Leverage, Return on Total Assets, and Company on Bonds Rating in non-financial service industry sector listed on the Indonesia Stock Exchange. This research is uses secondary data from the Indonesia Stock Exchange listed company and list of companies that had been rated by PT Pefindo in 2014-2018. While the sampling method selection uses purposive sampling and the results are 15 non-financial service companies. The regression model is using an ordered logistic regression by IBM SPSS 23 version software. The research result shows that Current Ratio, Return on Total Assets, and Company Size partially have a significant influence on Bonds Rating. While Leverage has no significant influence on Bonds Rating.

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 discusses the problem of optimizing the selection of security team commanders at PT. Pelindo Daya Sejahtera (PDS) to increase operational effectiveness. The aim of the research is to develop a Decision Support System (DSS) using the Additive Ratio Assessment (ARAS) method to select the best candidate to become the best security team commander. The data used includes alternative data as well as criteria such as work experience, leadership skills and technical security knowledge. The ARAS method allows the assessment of candidates based on scores that reflect their performance against established criteria. The result is a rating, which helps management select the most suitable commander based on the rating.

The development of the banking industry in Indonesia is highly regarded, making the presence of banking institutions essential. It is known that the banking industry plays a strategic role in supporting the implementation of national development to enhance equitable development. To become a sufficiently good bank, measuring performance as an indicator of success is an absolute requirement. This research aims to determine whether the Risk Based Bank Rating approach can measure Financial Performance and the Risk Based Bank Rating moderated by Capital Structure can measure Financial Performance. Case study of state-owned banks listed on the Indonesia Stock Exchange in 2019-2022. This research uses secondary data and research methods used is quantitative. The results show that Non-Performing Loans have a negative impact on financial performance, the Loan to Deposit Ratio (LDR) has a significant impact on Return On Assets (ROA), the Net Interest Margin (NIM) has a positive and significant impact on financial performance measured by Return On Assets (ROA). Operating Expenses to Operating Income (BOPO) has a negative and significant impact on financial performance measured by Return On Assets (ROA). The Capital Adequacy Ratio (CAR) has a significant impact on financial performance. Capital Structure has a significant impact on Non-Performing Loans (NPL) compared to financial performance. Capital Structure significantly affects the Net Interest Margin (NIM) concerning financial performance. The capital structure between operating expenses and operating income can influence a company's performance.    

This research aims to determine the effectiveness of assessing banking soundness levels using the PT RGEC method. Bank Rakyat Indonesia Tbk in 2018-2020. In this research, researchers used several research variables which include Risk Profile (NPL and LDR), Good Corporate Governance (GCG), Earnings (ROA, ROE, NIM, BOPO) and Capital (CAR). Based on research on the effectiveness of assessing the level of banking health at PT. Bank Rakyat Indonesia Tbk, using the RGEC method, shows that the bank's health status is in accordance with the standards set by Bank Indonesia regulations. For the 2018 period it can be concluded that PT. Bank Rakyat Indonesia Tbk received a composite rating of 1, namely "Very Healthy" with a composite score of 90%, for the 2019 period it can be concluded that PT. Bank Rakyat Indonesia Tbk received a composite rating of 1, namely "Very Healthy" with a composite score of 92.5%, for the 2020 period it can be concluded that PT. Bank Rakyat Indonesia Tbk received a composite rating of 1, namely "Very Healthy" with a composite score of 90%. As well as the bank's health level in terms of Risk Profile, Good Corporate Governance, earnings and Capital indicators at PT. Bank Rakyat Indonesia Tbk for 2018-2020 is "Very Healthy". It is hoped that future researchers will be more careful in carrying out calculations, can use better methods than this research and can add ratios so that the results of the research are more robust.

The assessment rating of bank hlth is expected to evalute the prformance of the banking industry. Because bank healtiness represent good financial condition and good management. Risk-based Bank Rating (RBBR) method is used Bank Indonesia as a standard to appraise the rating of the bank health. This study to find out the sundeness level of bank in terms of the aspects of Risk profille, Good Corporate Govermance (GCG), Earnings, and Capital. This was an deskriptif analysis, with the object study is BPR Supra Artapersada Kc. Cibadak, PT. the data were collected through documentation and date analysis techniquen was an analysis of the soundness of bank using the Risk-Bases Bank Rating approach with an assesment converage including Non Ferforming loand, Loan to Deposit Rating, Good Corporate Governmence, Return on Assets, Operational costs on operating income, and Capital Adequacy Ratio factors. The resulth howed the condition of BPR Supra Artapersada Kc. Cibadak, PT. at “healthy criteria” with Non performing Loand of 1,8%, Loan to Deposit Rating of 85%, Maximum credit limit of 0,083%, Return on Assets of 0,034%, Operational costs on operating income of 0,070%, and Capital Adequacy Ratio of 41%..

This study aims to determine the comparison of the soundness level of PT.  Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk based on Bank Indonesia Regulation (PBI) No.13/1/PBI/2011 concerning Assessment of Commercial Bank Validity Level using RGEC method (Risk Profile, Good Corporate Governance, Eaming and Capital). The period used in his research was 5 years, starting from 2018 to 2022. The type of research used is descriptive research kualitative. The data obtained is in the form of secondary data in the form of annual financial statements of PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk.  This study used an assessment method based on the calculation of each variable. Risk Profile assessment uses Non Performing Loan (NPL) and Loan to Deposit Ratio (LDR) ratios. Good Corporate Governance uses the results of Self Assessment of GCG implementation that has been published by PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk. Earnings valuation uses the ratio of Return On Asset (ROA) and Operating Expense Against Operating Income (BOPO).. Capital uses the Capital Adequacy Ratio (CAR). The results of research and data analysis using RGEC (Risk Profile, Good Corporate Governance, Earning and Capital) methods can be concluded that PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk received a Composite Rating of 1 (PK-1) with the predicate "Very Healthy". This is evidenced by PT Bank Central Asia Tbk obtaining an average composite value of 97.33% and PT Bank Mandiri (Persero) Tbk of 94.00% for the past 5 years. So it is proven that PT Bank Central Asia has a higher performance than PT Bank Mandiri (Persero) Tbk.

The purpose of the study was to specify the increase in financial performance for the pandemic in pharmaceutical division. PT. Kalbe Farma Tbk registed on Indonesian Stock Exchange (IDX). The approach method used is the quantitative descriptive approach. The species of data used is secondary data facile from the Indonesia Stock Exchange, ie financial statements of PT. Kalbe Farma Tbk from 2018 to 2021. The ratio analysis used in this study includes analysis of liquidity, solvency, activity and profitability ratios. As a result, the liquidity and solvency ratios over the past four years have been in good shape for the company as it has been competent to meet all its obligations, but the profitability and activity ratios have fluctuated and are trending downward. It was shown that there was Researchers say PT. Kalbe Farma Tbk uses ratio analysis to measure financial performance, and the results generally increase percentages, but not significantly.      

Bond ratings are character symbols given by rating agencies to indicate the risk of a bond. This study aims to determine the effect of Leverage using debt to equity ratio (DER) calculations, Profitability using Return on Assets (ROA) calculations on Bond Ratings using calculations according to Bond Rating Interpretations in Financial Services Companies in the Banking Sector at PT. Pefindo for the 2017 – 2021 period used a purposive sampling technique to obtain 6 companies in a period of 5 years so that 30 samples were observed. The data analysis method used in this study is the panel data regression model. Based on the results of hypothesis testing, that Leverage has a negative effect and Profitability has no effect on Bond Ratings.

The ranking of sukuk has an important meaning for the company ,financial ratios are used to see where the company rankings are included inboth rankings are investment grade . One of the reasons that made itattractive in the research on the rating agencies sukuk is the development ofIslamic finance is rapidly increasing, so that more sukuk has been done on theratings performance also makes bath Islamic financial institutions issuingsukuk . Sampling purposive sampling method used by the Sharia Boardcriteria (BUS) and Sharia (UUS) listed in the BI and have entered theranking Valuation found 6 companies . This research was conducted in theperiod 2008-2012. The data used is the data that has been published by eachcompany . The process of data analysis multiple regression analysis . Theresults showed that the Liquidity , Productivity and Profitability affect thesukuk ratings