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This study aims to determine the effect of Current Ratio (CR) and Total Assets Turnover (TATO)  affect  the  Return  On  Assets  (ROA)  of  food  and  baverage  Manufacturing Companies  Listed  on  the  Indonesia  Stock  Exchange  (IDX)  in  2016-2020.  The independent variables used are Current Ratio (CR) and Total Assets Turnover (TATO). While the dependent variable used is Return On Assets (ROA). This type of research uses quantitative research methodology. The  population  in  this  study  is  food  and  baverage  manufacturing  industry companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period, namely 72 companies. For sampling using purposive sampling techniques, 23 food and baverage manufacturing companies were obtained that met the criteria. The amount of data processed by 23 companies times 5 (five) years, so there are 115 data. Data analysis techniques in this study using Multiple Linear Regression analysis. The results of this study show that 1). The Current Ratio partially have a positive and significant impact on Return On Assets.  2). Total Assets Turnover (TATO) partially have a positive and significant impact on Return On Assets. 

Money Laundering is an attempt to hide or disguise the origin of money or assets resulting from a criminal act through various financial transactions so that the money or assets appear as if they came from legal activities. The criminal act of money laundering is increasingly complex, and uses increasingly varied methods, one of the crimes originating from money laundering is fraud. The problems studied are how the law protects victims of fraud, what is the mechanism for confiscating and returning assets resulting from criminal acts originating from the assets of fraud victims, as well as an analysis of the basic considerations of judges in the Supreme Court decision no. 3096 K/Pid.Sus/2018. The defendant, who was proven to have not only committed the crime of "Fraud", was also proven to have committed the crime of "Money Laundering", therefore, based on the provisions of Article 39 of the Criminal Code in conjunction with Article 46 of the Criminal Procedure Code, the evidence was confiscated for the state. 

This study aims to determine the effect of earnings per share and return on assets on stock prices (studies at PT. Hanjaya Mandala Sampoerna Tbk). The research problem in this study is whether Earning Per Share (EPS) and Return On Assets (ROA) partially and simultaneously affect the stock price at PT. Hanjaya Mandala Sampoerna Tbk. The research method uses the Multiple Linear Regression analysis technique with SPSS version 26. Based on the results of the analysis, it can be concluded that partially the Earning Per Share (EPS) variable has a positive and significant effect on stock prices, the Return On Assets (ROA) variable has no effect on prices share. Simultaneously the EPS and ROA variables affect stock prices. The coefficient of determination (R2) in this study is 0.810, meaning that EPS and ROA affect stock prices by 81% and the remaining 19% is influenced by other variables not included in this study.

Du Pont System adalah analisis rasio yang digunakan untuk dapat mengetahui posisi laba dan penggunaan aset perusahaan dengan menggabungkan beberapa data dari neraca dan perhitungan laba rugi ke dalam dua ringkasan alat ukur kemampuan untuk menghasilkan profitabilitas yang terdiri dari ROI dan ROE. Penulisan ini bertujuan untuk mengetahui kinerja keuangan pada PT. Adhi Karya (Persero) Tbk. Dengan menggunakan metode Du Pont System dalam mengelola keuangannya pada periode 2017-2021. Data yang digunakan pada penelitian ini adalah data sekunder yang diperoleh dari website resmi www.adhi.co.id dan www.idx.co.id. Hasil penelitian ini menunjukkan bahwa kinerja keuangan PT. Adhi Karya (Persero) Tbk periode 2017-2021 tergolong kurang baik. Hal ini dikarenakan, dari lima variabel yang dianalisis dalam metode Du Pont System berupa Net Profit Margin (NPM), Total Assets Turnover (TATO), Return On Assets (ROA), Equity Multiplier (EM), Return On Equity (ROE) berada di bawah standar industri dan hanya EM nya saja yang meningkat, Meningkatnya nilai EM menandakan bahwa perusahaan banyak menggunakan dana eksternal atau utang untuk membiayai aktivitas perusahaan, yang disebabkan dengan adanya ketidakstabilan kinerja pada setiap tahunnya. Peningkatan ini terjadi karena adanya peningkatan total aktiva yang lebih besar dibandingkan dengan peningkatan total ekuitas. Sehingga perusahaan dapat mengelola hutang untuk memperbaiki keuntungan. Hal ini menunjukan bahwa perusahaan menggunakan sebagian besar hutang untuk menghasilkan keuntungan.

The profitability ratio is used as a benchmark in determining stock returns, because the profitability ratio is a ratio that measures how efficiently a company uses its assets and manages its operations. The higher the profit generated, the higher the stock return that investors will get. Included in this ratio are ROE (Return on Equity) and NPM (Net Profit Margin). The design of this research is a Literature Review or literature review. ROE is often referred to as profitability of own capital. This amount is obtained by dividing net profit after tax by total capital. A high ROE number shows the industry's ability to generate profits for shareholders. On the other hand, a high level of profitability will cause less external funds to be used. Companies with high profitability will have large internal funds. An increase in ROE increases the company's sales value, which has an impact on share prices. These two factors have a positive influence on stock returns, which means companies with high ROE and net profit margin tend to have higher stock returns. Therefore, investors can consider ROE and net profit margin as indicators of company performance that can influence stock returns when choosing investments.

The financial performance of government-owned conventional banks listed on the Indonesia Stock Exchange (BEI) has several levels of risk that can be used to assess. These risk levels include net interest margin (NIM), Loan to Deposit Ratio (LDR), Return On Assets (ROA), Non-Performing Loans (NPL), and Capital Adequacy Ratio (CAR). The aim of the research is to find out the level of risk faced by government-owned conventional banks in 2015-2022 using the risk levels of ROA, LDR, NPL, CAR and NIM. Quantitative descriptive research methodology was used in this research. By using financial reports for the 2015–2022 period, this research seeks to determine the degree of risk level of State-Owned Enterprise (BUMN) banks by using the NPL, ROA, NIM, CAR, LDR risk levels of state-owned banks. This research uses a case study methodology with secondary data collection. Time series and quantitative data analysis were included in this research. Purposive sampling is the method used in this research to determine the sample. The population and sample are all publicly traded banking companies which are State-Owned Enterprises registered on the IDX for the 2015-2022 period.

This research aims to determine the effect of Return on Assets, Return on Equity, Net Profit Margin, Debt to Equity on profit growth in manufacturing companies listed on the BEI in 2017-2021. This research method uses an associative quantitative approach. The sampling technique used was purposive sampling, resulting in 14 manufacturing companies listed on the IDX from 2017 to 2021 as the research sample. The data that has been collected is then tested using Eviews, using several tests which include, panel regression sample selection test, descriptive statistical test, partial test, multicollinearity test, panel regression goodness test, simultaneous test, classic assumption test which includes normality test & heteroscedasticity test. The results of this test determine that the variables Return on Assets, Return on Equity, Net Profit Margin, Debt to Equity have a positive & significant impact on profit growth in manufacturing agencies recorded on the IDX in 2017-2021

The research aimed to return on asset, current ratio, company size and assets structure on capital structure at property and real estate companies in indonesia stock exchange year of 2020-2022. The selected sample were 64 companies through purposive sampling. Souurces of data used secondary data with data collection through documentation. The data analysis technique used multiple linear regression. The results showed that the return on asset has a positive and signification effect on capital structure. Current ratio has a negative and signification effect on capital structure. Company size does not have a signification effect on capital structure. Asset structure has a positive and signification effect on capital structure.

This study aims to analyze the financial performance of PT Telekomunikasi Indonesia Tbk during the 2020-2022 period in terms of liquidity, solvency, activity and profitability ratios. The type of research used is descriptive quantitative research. The type of data used is quantitative data and the data source used is secondary data. The data analysis technique used in this study uses financial ratios. The results of the study show that the financial ratios of PT Telekomunikasi Indonesia Tbk during the period studied show unfavorable performance. The liquidity ratio shows that the company has not maximized its short-term obligations. The solvency ratio shows that the company has the ability to fulfill its long-term obligations. The activity ratio indicates that the company has not been able to utilize and manage its assets to increase sales. Profitability ratios based on ROA and ROE analysis in unfavorable conditions indicate that the company has not maximized in generating satisfactory profits and has not been efficient in the use of capital and returns on net income on capital invested by the company owner. But the NPM analysis shows that the company is able to generate good profits.

In addition to being a means of enhancing and developing self-quality, community development aims to increase the independence of both individuals and groups. It is strongly anticipated that community organizations will exist and oversee the accomplishment of institutional goals; nevertheless, their human resources must possess the flexibility to quickly seize any presented chances. In order to achieve strategic and sustainable goals where the principle of benefit will return to the community/ummah, waqf serves as a middleman for those who have more money to donate to community projects. This is in addition to the fact that waqf charity is itself a religious command.So the purpose of this service is to provide training and assistance on how to manage waqf money and waqf assets properly and productively according to the muwakif's objectives. This waqf collection and management assistance is carried out using the counselling method through several stages, including, 1) Activity programme planning; 2) Implementation of the activity plan 3) Implementation of activity evaluation and reporting. The goal of this help is to manage waqf funds efficiently and effectively while also accelerating the rise of waqf earnings. Senior students, Pesantren administration, and Baitul Wakaf Hidayatullah Gresik management participated in this exercise..

Research Objective: This study aims to determine the effect of  environmental costs and environmental performance on return on assets in energy companies listed in the Sharia Securities List. Research Design/Methodology/Approach: The research method used quantitative descriptive analysis with secondary data, analysis tools are regression panel data. Research Results:  The results show that simultaneously show that the variables of environmental costs and environmental performance together have a positive and significant effect on return on assets in energy companies listed in the Sharia Securities List. while partially showing that environmental cost variables have a negative and significant effect on return on assets in energy companies listed in the Sharia Securities List,  while environmental performance variables have a negative and insignificant effect on return on assets in energy companies listed in the Sharia Securities List. Implications of Research Results: The implication of research results is that companies should do the need to increase environmental costs and environmental performance in an effort to increase sustainable company profitability.

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 research aims to examine the Factors That Influence The Development Of Market Share At Bank Bukopin Syariah For The 2018-2022 Period. The method in this research is quantitative. The data used in this research is time series data for the period 2018 to 2022. The results of this research show that there is a positive and significant influence of Return on Assets (ROA) on Market Share at Bank Bukopin Syariah. There is a positive and significant influence of the Capital Adequancy Ratio (CAR) on the Market Share at Bank Bukopin Syariah. There is a positive and significant influence of Financing To Ratio (FDR) on Market Share at Bank Bukopin Syariah. There is a positive and significant influence simultaneously between Return On Assets (ROA), Capital Adequancy Ratio (CAR) and Financing To Ratio (FDR), on the Market Share at Bank Bukopin Syariah. Based on the research results, it is best to use a sample of companies operating in industries other than manufacturing and increase the research period so that the sample size is larger so that the research results can be compared and not only limited to the manufacturing industry.

This research aims to determine the influence of the variables Capital Adequacy Ratio (X1), Loan Deposit Ratio (X2) and Non-Performing Loans (X3) on Return On Assets (Y) in Commercial Banks Listed on the BEI for the 2019 - 2021 Period. is quantitative research used to test the relationship of a variable to other variables. The sample selection used the purposive sampling method, the number of samples in the research obtained was 16 financial reports for a period of 3 years, namely 2019-2021, so that a sample of 48 was found. The analysis techniques used were Panel Data Analysis Test, Classical Assumption Test, Hypothesis Test, Coefficient of Determination. The results of the research obtained the panel data regression equation Y= 0.399 + 0.0005CAR + 1.588LDR + 0.833NPL and the t test results of the CAR and NPL variables had a partially significant effect on ROA with a result of <0.05. The LDR variable does not have a partially significant effect on ROA with a result of sig 0.624 > 0.05. The F test results obtained Fcount results with a significance value of 0.000 < 0.05. From the results of the analysis it can be concluded that CAR, LDR and NPL have a simultaneous and significant effect on ROA with a sig value <0.05.

This study aims to analyze the influence of Return on Assets (ROA), Debt to Equity Ratio (DER), company size, and Current Ratio (CR) on the Dividend Payout Ratio (DPR) of public companies in Indonesia. DPR is one of the main indicators in dividend policy, reflecting how much net profit a company distributes to shareholders. This policy not only reflects a company's financial condition but also influences investor perceptions and investment decisions in the capital market. Factors such as profitability, capital structure, company size, and liquidity are considered important in determining the amount of dividends paid. More specifically, ROA is used to measure a company's ability to generate profits from its total assets. The higher the ROA, the greater the company's ability to pay dividends. DER indicates the proportion of a company's funding derived from debt to equity; the higher the DER, the greater the financial risk, which in turn can reduce the ability to pay dividends. Company size reflects the scale of operations and financial strength. Larger companies generally have better access to funding and therefore tend to be more stable in distributing dividends. Meanwhile, CR is used to assess a company's ability to meet its short-term obligations. Excessive liquidity can reduce flexibility in distributing profits as dividends. The research method used is a quantitative approach with multiple linear regression. The research data was obtained from the annual financial reports of public companies listed on the Indonesia Stock Exchange (IDX). The sample was determined using a purposive sampling technique, resulting in 60 observations. The results show that ROA, DER, company size, and CR simultaneously have a significant effect on DPR, with an R² value of 49%. Partially, ROA has a dominant positive effect, while DER and CR show negative effects.

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh profitabilita, ukuran perusahaan, kualitas audit dan komite audit terhadap penghindaran pajak. Penelitan ini dilakukan pada perusahaan sektor pertambangan yang terdaftar di Daftar Efek Syariah pada periode 2017-2021. Metode penentuan sampel menggunakan purposive sampling yang terdiri dari 67 perusahaan. Penelitian ini menggunakan metode kuantitatif dengan metode analisis data yaitu menggunakan regresi data panel yang diolah dengan aplikasi E-Views 12. Hasil penelitian ini adalah ; (1) Secara simultan, profitabilitas, ukuran perusahaan, dan kualitas audit berpengaruh signifikan terhadap tax avoidance. Profitabilitas yang digambarkan dengan return on assets berpengaruh secara parsial terhadap penghindaran pajak, sedangkan ukuran perusahaan, kualitas audit dan komite audit tidak berpengaruh secara parsial terhadap penghindaran pajak pada perusahaan sektor pertambangan di Daftar Efek Syariah (DES) tahun 2017-2021. (2) Variabel profitabilitas (ROA) berpengaruh searah negatif atau bergerak berlawanan arah terhadap tax avoidance.  (3) Variabel ukuran perusahaan, kualitas audit dan komite audit tidak memiliki pengaruh apapun terhadap penghindaran pajak pada perusahaan sektor pertambangan di Daftar efek Syariah tahun 2017-2021.

This study aims to investigate the impact of the COVID-19 pandemic on the financial performance of commercial banks through a comparative analysis. The research model adopts a qualitative approach to delve into the nuanced factors affecting bank performance during the pandemic. Purposive sampling is employed to select participants from the commercial banking sector. Data analysis involves thematic coding and comparative analysis. Findings reveal insights into the resilience and adaptability of commercial banks amidst the pandemic, shedding light on key indicators such as capital asset ratio, return on assets, operational costs, and liquidity ratios. The study contributes to understanding how commercial banks navigate financial challenges during crises, providing valuable insights for stakeholders and policymakers.

The property sector is one of the business instruments usually chosen by investors. This research capital market focuses on the housing construction sector originating from property companies. This company is the same as others, namely buying and selling shares at competitive prices per share. This share buying and selling activity can be dominated by price seasonality criteria when the price of each share rises or falls. Of all types of shares, Property Companies both have low and high return risks. Therefore, risks in the capital market can be predicted using the criteria of Return on Assets, Return on Equity and Earning Per Share. The research was carried out quantitatively by processing secondary data in the form of company financial reports. The research object was property companies registered on the IDX which were then sampled using probability sampling so that 13 companies were found as samples with a research period of 3 years. The method used is Panel Data Regression analysis. The results obtained are partial return on assets, return on equity has a significant positive effect on share prices and earnings per share has a significant negative effect on stock prices. Meanwhile, simultaneously return on assets, return on equity and earnings per share have a positive and significant influence on share prices. The results of the R square test explain that the independent variable is able to explain 84.4% of the variables studied

The development of the business world and increasingly rapid economic developments encourage business competitors to improve company performance. The establishment of a company must have clear goals. To achieve the company's goal of making a profit, various strong supporting factors are needed, one of which is good funding management. Determining the optimal level of capital structure is a funding decision in achieving company goals. This research aims to determine the partial and simultaneous influence between Return On Assets, Return On Equity and Net Profit Margin on Profit Growth in Cigarette Companies Listed on the Indonesian Stock Exchange for the 2019-2021 Period.This research is descriptive research with a quantitative approach. The data source used is a secondary data source originating from the Indonesian Stock Exchange website. The sampling technique in this research used the purposive sampling method. The research results show that the Return On Asset variable has no influence on Profit Growth in Cigarette Companies listed on the Indonesia Stock Exchange 2019-2021, then the Return On Equity variable has no influence on Profit Growth in Cigarette Companies listed on the Indonesia Stock Exchange 2019-2021 , then the Net Profit Margin variable has no influence on Cigarette Companies listed on the Indonesia Stock Exchange 2019-2021, and Return On Assets, Return On Equity, and Net Profit Margin simultaneously have an influence on Profit Growth in Cigarette Companies listed on the Stock Exchange Indonesia 2019-2021.

A bank health assessment is needed to find out whether the condition of the bank is unhealthy, sick or healthy so that the company can take appropriate steps to handle it. The choice of CAR (Capital Adequacy Ratio) as the dependent variable is because according to Bank Indonesia, the Capital Adequacy Ratio is the most important indicator in maintaining the level of bank health. Meanwhile, the choice of ROA (Return On Assets) and ROE (Return On Equity) is because Return On Assets and Return On Equity are aspects of assessing the health of a bank as seen from its ability to generate profits. This research has an important objective to evaluate the financial performance of PT. BTPN Bank by considering ROA, ROE and CAR. With this research, PT. Bank BTPN will know whether the profits generated from Assets and Equity affect the Capital Adequacy value. The sampling technique in this research used purposive sampling, while the sample taken was PT's quarterly financial report. BTPN Bank for the 2014-2022 period consisted of 36 samples obtained through documentation and literature study. From the results of the analysis carried out, the research results show that partially Return On Assets has a positive and significant effect on the Capital Adequacy Ratio, Return On Equity has a negative and significant effect on the Capital Adequacy Ratio, and simultaneously Return On Assets and Return On Equity have a positive and significant effect but not very strong on PT's Capital Adequacy Ratio. National Pension Savings Bank in the 2014-2022 period with evidence of an R Square value of 0.304 or 30.4%.