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Inflation is closely related to unemployment and the economic performance of a country. The relationship between the inflation rate and unemployment affects decisions to be taken in financial policy. The purpose of this article is to analyze government policies in Batam City regarding the threat of unemployment in inflation in 2018-2020. The method we use is library research. From the results of our analysis, we find that the highest unemployment rate is in 2020 at 11.79% . And the movement of inflation has increased and decreased. We also analyze the policies that can be taken by the Batam city government in overcoming this problem.  

PT Ungaran Sari Garment is one of the Largest Export Oriented Apparel Company in Indonesia, operating world-class factories in various locations in Java supported by 11,000 skilled and professional workers. Ungaran Sari Garments' production capacity can handle 1.7 million dozen garments per year and still with great potential for expansion. In 2022 to 2024 experienced an increase and decrease in Actual Performance Production. Production Performance data at PT Ungaran Sari Garment for the last 3 years has experienced, indicates that there is a decrease in employee performance at PT Ungaran Sari Garment.

This study aims to find out how the financial condition happened in the case of the IPDN project at the company Pt. Hutama Karya. In this case, the project case is reviewed by analyzing the financial problems that occur in it. The research method used is quantitative by taking a comparative calculation approach between 2021 and 2022, which type of research uses a secondary data approach obtained from annual financial reports for a period of 1 year, namely 2021-2022, books, journals, and other sources. other. The results of the research can be concluded that the company PT. Hutama Karya experienced a decrease in profitability in 2022 where the performance of financial companies in the 2022 period decreased, from the results of the gross profit margin analysis it can be seen that the proportion of company revenue decreased by a difference of 1% and from the results of the profitability analysis using the ratio of return on assets decreased reached 0.08% above the profit from managing the company's resources and assets.

This study aims to investigate the impact of Earnings Per Share (EPS), Market to Book Value of Assets (MBVA), Market to Book Value of Equity (MBVE), Capital Expenditure to Book Value Asset Ratio (CEP/BVA), and Capital Expenditure to Market Value of Assets Ratio (CEP/MVA) on the financial performance and stock prices of Property and Real Estate Companies listed on the IDX (Indonesia Stock Exchange). The data utilized for this study are annual reports obtained from each company, accessible on the website www.idx.go.id. The research employs the associative method with statistical analysis and panel data testing. The sampling method employed is purposive sampling, encompassing a total sample of 10 Property Companies listed on the IDX, and the data spans from 2016 to 2022. The study's findings reveal that Earnings Per Share (EPS), Market to Book Value of Assets (MBVA), Market to Book Value of Equity (MBVE), Capital Expenditure to Book Value Asset Ratio (CEP/BVA), and Capital Expenditure to Market Value of Assets Ratio (CEP/MVA) exert a positive and significant influence on the financial performance and stock prices of Property and Real Estate Companies listed on the IDX.

This study aims to determine and analyze how the health comparison of PT. Bank Mandiri (Persero) Tbk and PT Bank Bumi Arta Tbk based on earnings and capital for the 2016-2020 period. The collection technique in this research is using the documentation on financial statements and literature studies of the theories used. Sampling in the form of financial statements, income statements and balance sheets obtained from the Indonesia Stock Exchange (IDX) which is accessed on the website www.idx.The data analysis technique used is quantitative descriptive analysis. Banking soundness level based on Earnings and capital consisting of ROA, ROE, NIM BOPO, and CAR. From the results of this study indicate that the health level of PT. Bank Mandiri (Persero) Tbk is better than PT Bank Bumi Arta Tbk. This is due to differences in the level of supervision of the bank's health performance which give rise to different health management for each bank.

This study aims to determine the effect of financial and digital literatures and financial management on the performance of UMKM. This research used quantitative research using associative approach. Data collection was carried out by distributing questionnaires to 30 respondents of UMKN business actors in Cilacap District. The data analysis method used is quantitative analysis using Path Coefficients Test, Modes of Goodness Test, and Hypothesis Testing. Path coefficient value of the influence of financial management on the performance of UMKM. The results of the linear test and the output of column coefficients and T-tables are known that financial management has a significant effect on performance as seen from the p value 0.005 <0.05. Good and correct financial management will provide benefits and advantages for  UMKM  actors.  Several  related  institutions  can  provide  financial  and  digital  literatures training assistance. Training not only provides theoretical knowledge but also provides activities such as workshops and mentoring continuously.

The purpose of this study is to examine specifically related to the governance and accountability of cooperatives that have been carried out in Indonesia. This study used a qualitative design, with a population of 125 journals and through purposive sampling, a sample of 35 journals was obtained. The results of the journal review can be concluded: (1). The trend of research on governance and accountability of cooperatives in Indonesia is mostly done with a qualitative design, obtained the concept: to improve governance can be done through socialization and training on SPI to managers; comply with ethical principles and rules; the accountability aspect must be audited by KAP; the role of government; principles of transparency, accountability, responsibility, independence and fairness. Measurement of the dimensions of democracy, the quality of human resources, transparency, accountability, responsibility, independence and fairness. Good financial planning, transparency and accountability in financial management, increasing management commitment, knowledge, understanding of the duties and authorities of management regarding business risks and communication. Factors of members, administrators and supervisors as well as honesty and understanding; Sharia good corporate governance requires supervision from the Supervisory Board. Understanding of the important role of cooperatives for improving the community's economy, consistency in preparing financial reports. (2). Based on the quantitative design, it is concluded: cooperative governance and accountability have a positive and significant effect and accountability as a mediating variable on cooperative performance, there is no difference between financial accountability performance before and during the pandemic, cooperative reform has a positive and significant effect on cooperative governance and cooperative governance has no effect on the effectiveness of lending.  

This research was conducted to analyze are differences in conventional banks quarter II before and during the pandemi COVID-19 based on the total asset turnover ratio, NPM ratio, LDR ratio, and ROE ratio. This research uses descriptive quantitative methods by a comparative approach, because the data used was numbers and analyzed using statistic. This research is of a comparing two or more of the properties and objects that are scruntinized in a particular framework of thought. This research uses the quarterly II 2019-2021 finance report data. The research population was taken from a registered private bank in OJK (Otoritas Jasa Keuangan). Statistical methods used are descriptive and paired t-test. This research shows that (1) total asset turnover have no difference fiinancial performance before and during pandemi COVID-19. (2) NPM have difference financial performance before and during pandemi COVID-19. (3) LDR have no difference financial performance before and during pandemi COVID-19. (4) ROE have difference financial performance before and during pandemi COVID-19

The use of sophisticated technology is very much needed by the company as a support for the success and success of a plan that the company wants. The financial report is an information medium that records, summarizes a company's activities and is used to report the company's state and position to interested parties, especially creditors, investors and the company's management itself. Financial ratio analysis helps determine whether the company's financial performance is good or not. Financial ratio analysis can be classified into various types, some of which are liquidity, solvency, activity, and profitability ratios. The financial management system at the food market eat and eat Paragon Mall still uses a simple and less effective system (Microsoft Excel) because it still uses excel formulas and logic if using the formula incorrectly will result in errors in recording financial statements. The method used really takes a long time so that it is often not timely and the way to analyze it is only with profit and loss and the profits are written in the table. The financial ratio method is the main tool for conducting financial analysis and has several uses. Financial ratios show a systematic relationship in the form of comparisons between estimates (posts) of financial statements. With the existence of a financial reporting system to analyze the health of the company, it can help determine the profit for each period, so that the structure of the company's financial health can provide clearer information.   Keywords: Financial Statements, Financial Ratios, Performance  

The main thing of the operational activities of a business company is to make a profit. In fact, maximizing profit is the main goal of all business decisions and activities. The company will go bankrupt if it does not make a profit. This study discusses the Factors Affecting Income Smoothing in Manufacturing Companies Listed on the Stock Exchange 2016-2020. Therefore, the purpose of this study is to test and analyze the effect of firm size, financial leverage, profitability, cash holding, and auditor reputation on income smoothing in manufacturing companies listed on the IDX. The method used in this research is a quantitative method with a descriptive approach. The results of this study can be said that company size, profitability, and cash storage have no significant effect on earnings performance. Meanwhile, financial leverage and auditor reputation have a negative and significant effect on earnings management in manufacturing companies.

The first Covid-19 virus in Indonesia occurred in March 2020. With the virus, it had an impact on the company's financial performance. This study aims to determine whether there are significant differences in the financial performance of transportation companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. The data used in this study is secondary data obtained from the Indonesia Stock Exchange in the form of 2019 and 2020 annual reports. 2019 financial statements for conditions before the COVID-19 pandemic and 2020 annual reports for conditions during the COVID-19 pandemic. The research variables used are Return On Equity (ROE), Quick Ratio (QR), Debt To Equity Ratio (DER), and Total Assets Turn Over (TATO). The results showed that there were significant differences in Return On Equity (ROE) and Total Assets Turn Over (TATO). Meanwhile, for Quick Ratio (QR) and Debt To Equity Ratio (DER) there is no significant difference. Keywords : Kinerja Keuangan, Return On Equity, Quick Ratio, Debt To Equity Ratio, Total Assets Turn Over

This case study discusses the effect of Environmental Disclosure (EVN), Social Disclosure (CSR), Governance Disclosure (CG) and Environmental, Social, Governance (ESG) disclosure on company performance, using control variables including asset turnover and asset growth. The variables that will be used in this study are the dependent variable (Return on Assets), independent variables (ESG disclosure, EVN disclosure, CSR disclosure, and Corporate Govenance Disclosure), and control variables (asset turnover and asset growth). The population in this sample will use manufacturing companies listed on the Indonesia Stock Exchange with a range of 2016-2020. Samples will be taken by purposive sampling method. Based on purposive sampling, it was found that there were 25 manufacturing companies listed on the IDX (2016-2020) that had complete data. The data analysis method used in this research is multiple regression analysis. In addition, this research also uses statistical techniques to test the hypothesys proposed in this study, namely panel data using SPSS. This study found that overall ESG Disclosure has a significant positive effect on company performance and CSR Disclosure has a significant negative effect on company performance.

Financial statements are very important for investors for making investment decisions. Financial ratios are very useful for predicting the stock price in an enterprise in the future. This is because financial ratios can be used as guidelines for investors regarding the past and future performance. The research data used is secondary data taken from the annual report on the Indonesia Stock Exchange (IDX) for 2018-2020. The population of this research is manufacture companies. Based on the purposive sampling method, the researches obtained 438 samples from 146 companies for 3 years, namely 2018-2020. This study uses panel data analysis techniques and SPPS. The results obtained show that the liquidity variable is a factor that influences the dependent variable in this study. Liquidity has a significant positive effect. And Leverage has a significant negative effect. Meanwhile, the factors that do not affect stock return are profitability and activity variables.

This study aims to examine the effect of the Covid 19 pandemic on the performance of LQ45 stocks in Indonesia. The Indonesian Stock Exchange's (IDX) monthly share price of LQ45 is taken into account in this study. Using a quantitative approach, this study compares pre-pandemic and post-pandemic Indonesian COVID 19 epidemic data and hypotheses based on these two sets of data. A causal link comparison study was used to assess the study's validity. According to the results of this study, it can be concluded that the performance of LQ45 shares in Indonesian companies before and after the Covid 19 epidemic was statistically significant. Based on the results of this study, which show that the t-count value is 4.347, with a sig value of 0.000, it is concluded that Ha is accepted and Ho is rejected. During the Covid 19 epidemic, performance of LQ45 share on Indonesia Stock Exchange fell, resulting in the financial losses of several companies. 

 Financial performance is a description of the temptation or success of the company's program implementation in realizing the company's vision and mission. This study aims to examine the effect of performance on the company's financial value at PT. Andhika's lamp. This study used three stages of data analysis, namely descriptive statistical analysis, classical assumption test, and multiple linear regression analysis with a significance level of 5%. The results of this study prove that the variables of liquidity and profitability have a significant effect on firm value. While the solvency variable has no significant effect on firm value.  

This study aims to determine how the influence of Good Corporate Governance with indicators of institutional ownership, independent commissioners, and audit committees on the financial performance of LQ45 companies for the 2017-2021 period. The method used in this study is a descriptive method with a quantitative approach. Sources of data used in this study are secondary data sources. Statistical analysis used in this study is multiple linear regression analysis. Based on the results of the analysis, it can be seen that institutional ownership has a significant positive effect on financial performance (ROA), while the independent board of commissioners and audit committees have a significant negative effect on financial performance (ROA). Companies must balance share ownership between management and institutions so that there is no majority or minority party, all are responsible for making policies so that both can increase the value of the company.

This study aims to analyze how much the influence of Intrinsic Motivation, Financial Compensation and Organizational Climate on OCB and its impact on employee performance at PT. Central Mega Kencana. This study uses a survey method by distributing questionnaires to employees at PT. Central Mega Kencana as the respondent. Quantitative research methods with Structural Equation Modeling (SEM)analysis techniques with the application of AMOS version 22. The samples in this study were 145 respondents. The results showed that Intrinsic Motivation, Financial Compensation and Organizational Climate directly had a positive effect on employee performance. and OCB has a positive and significant effect on the performance of employees at PT. Central Mega Kencana.

Performance management in question is with the aim of increasing the strategic focus and effectiveness of the company in ensuring continuous improvement of individual and team performance. The most popular approach is to use the BSC (Balanced Scorecard). Cafe Red&Blue wants to grow and maintain its business. Therefore, in this study we want to design an instrument for measuring performance at Red&Blue cafes using the BSC. The initial stage in designing the instrument is to conduct internal and external analysis to determine the position of the business in the industry and the strategy that must be used. The SWOT approach is used in the analysis of the internal and external environment. From the SWOT analysis, it can be seen that the Red&Blue cafe is in quadrant I position. The strategy that must be applied is an offensive and defensive strategy as a complement. This strategy requires Red&Blue to improve its marketing strategy in order to bring even greater opportunities to the business. The next stage is through the formulation of strategic objectives, the objectives of which are designed; increase profits, increase customer loyalty, improve relationships with new customers, develop quality products with innovation, develop good and quality services, improve employee job satisfaction, increase employee skills, and knowledge employee knowledge. The eight strategic objectives are translated into 2 key financial performance indicator (KPI) perspectives, 3 internal business process KPIs, 4 customer KPI perspectives, and 5 KPI growth and learning perspectives, with targets for each KPI set based on discussions with Red&Blue cafe owners.

This research aims to examine the liquidity ratio at the Ao' Gading Civil Servant Cooperative PGRI Ranting Balusu in the North Toraja Regency. This research's data analysis technique is the analysis of the liquidity ratio, which consists of the current ratio and the cash ratio .In 2018, the current ratio was calculated to be 3.51 %; in 2019, it was calculated to be 3.41 %; and in 2020, it was calculated to be 3.31 %. In 2018, the cash ratio was calculated to be 0.71 %, while in 2019 and 2020, it was calculated to be 1.04 % and 1.20 %, respectively. According to the rules set forth by the State Minister for Cooperatives and SMEs of the Republic of Indonesia, the Ao' Gading PGRI Ranting Balusu, North Toraja Regency, current ratio calculation findings indicate that it is not good, According to the decree of the State Minister for Cooperatives and UKM of the Republic of Indonesia, Number 06/M/KUKM/2006, dated May 1, 2006, and the outcomes of the cash ratio calculation at Ao' Gading PGRI Ranting Balusu, North Toraja Regency, they are classified as not good. According to the assessment requirements of the Indonesian Ministry of Cooperatives and UKM, the liquidity of the Ao' Gading PGRI Ranting Balusu Civil Servant Cooperative  is rated as poor based on the study conducted with several liquidity ratio formulas, Number 06/M/KUKM/2006 does not mean that it is illiquid but the cooperative does not optimize its current assets because its cash is still too small compared to its receivables even though its current assets are greater than its current liabilities.

. Implementation of adjustments in the payment system from postpaid to prepaid for PT. PLN ULP Rantepao with the objective of reducing bad debts, but the accounts receivable report demonstrates an increase in bad debts over the last 3 years. The goal of this research is to examine the internal control system for bad debts in accordance with COSO. The descriptive qualitative method was used in this research. Using a random sampling technique, interviews, documentation, and observation were conducted. The sample used in this research is saturated. The significance of this research stems from the fact that bad debts have a significant impact on the company's financial health performance. (1) Changes to the prepayment system have no effect on the reduction in bad debts, according to the research results. (2) The internal control system at PT. PLN ULP Rantepao has not been properly implemented in terms of the 5 COSO components. Instances in which the risk assessment, control environment, and monitoring activities have been implemented, but only a few of each COSO component's items have been implemented. In the meantime, neither control activities nor information and communication have been properly implemented. (3) Control activity is relatively more influential in fostering the emergence of bad debts due to the low paying power and awareness of customers in meeting their obligations. This research will be more interesting if it is continued by investigating the failure factors of changing the prepaid payment system in an effort to reduce bad debts using a variety of research methods.