Financial performance analysis plays a crucial role in assessing the overall health and effectiveness of a company. This research focuses on analyzing the financial performance of a retail distribution network company in Indonesia, utilizing quantitative descriptive methods. It employs financial ratio and common size analyses on primary data from financial statements to comprehend the company's financial position, profitability, liquidity, and solvency. Through a quantitative descriptive observational design, secondary data from literature and documents are collected. The analysis includes assessing liquidity via current and cash ratios, profitability through metrics like ROA, ROI, and ROE, as well as evaluating solvency using relevant ratios. The findings provide insights into the company's performance, revealing potential short-term issues due to decreasing current and cash ratios and fluctuations in profitability. These insights assist stakeholders in making informed decisions and formulating strategies, underscoring the significance of financial analysis in evaluating a company's health.

This study aims to determine the effect of SIMDA, HR quality and SAP implementation on the quality of government financial reports at the Regional Financial and Asset Management Agency of Merangin Regency. This study uses a quantitative approach with primary data in the form of observations, interviews and questionnaires. Sampling in this study used a purposive sampling technique with a sample of 40 people. In this study using multiple linear regression analysis and testing the hypothesis on the T test and F test and analysis of the coefficient of determination. The results of this study indicate that the implementation of regional management information systems and the quality of human resources have no significant effect on the quality of government financial reports, while the research results for the variable of application of government accounting standards show that they have a significant effect on the quality of financial reports. For simultaneous test results (F test), namely the implementation of regional management information systems, the quality of human resources and the application of government accounting standards have a joint effect on the quality of government financial reports. The results of the coefficient of determination (R2) show that the independent variables namely SIMDA implementation, HR quality and SAP implementation can explain the variable quality of government financial reports by 61%, the remaining 31% is influenced by other variables not examined in this study.

Tujuan penelitian ini untukmengetahui adakah pengaruh reward, punishment dan motivasikerja terhadap kinerjakaryawan PT. Astra Honda Motor diKotaBengkulu. Metode digunakan menyebarkan kuisioner. Penelitian ini ialah penelitian pendekatankuantitatif.  Populasi penelitian karyawan PT. Astra HondaMotor diKotaBengkulu, 65 sampel dipilih mewakili PT. Astra HondaMotor diKotaBengkulu. Alat analisis digunakan penelitian ini gunakan SPSS 23. Metode analisis data digunakan regresi linear berganda. Hasil penelitian menunjukkan (1) Reward berpengaruh signifikan terhadap KinerjaKaryawan PT. Astra Honda Motor, (2) Punishment berpengaruh signifikan terhadap Kinerja Karyawan PT. Astra Honda Motor, (3) Motivasi berpengaruh signifikan terhadap KinerjaKaryawan PT. Astra Honda Motor, (4) Reward, Punishment dan motivasi berpengaruh secara simultan terhadap Kinerja Karyawan PT. Astra Honda Motor.

Competition in the business world is getting tougher these days, requiring business people to make and implement the right business strategy, in order to maintain the viability of their business, especially in the difficult conditions when the Covid-19 pandemic hit. Increasing economic development in regions in Indonesia and increasing mobility of business people and the general public are tightening business competition in the transportation services business. The research objective is to determine the effect of liquidity and profitability on firm value with capital structure as an intervening variable in transportation companies listed on the Indonesian Stock Exchange. The type of research in this research is quantitative, with a descriptive and verification approach. The information in this study is secondary data, namely in the form of annual financial reports of companies that go public, which are listed on the Indonesia Stock Exchange from 2018 – 2021. The results of the analysis show that there is an effect of Liquidity, Profitability, on capital structure, Current Ratio has no effect on Debt to Equity Ratio; there is an effect of Profitability on Firm Value, there is an influence of liquidity on firm value through capital structure as an intervening variable; the effect of profitability on firm value through capital structure as an intervening variable; there is an effect of liquidity and profitability on company value through capital structure as an intervening variable in transportation companies on the Indonesia Stock Exchange before and during Covid-19.

Ins a businelss, thelrel is a neleld folr prolfelssiolnal elthics belcausel it grelatly affelcts elmplolyelel pelrfolrmancel, elspelcially in thel Custolmelr Selrvicel divisioln. Elmplolyelel pelrfolrmancel is solmelthing that nelelds tol bel colnsidelreld by an olrganizatioln in achielving golals, thelsel golals can bel achielveld by applying prolfelssiolnal elthics whilel wolrking. This relselarch is a qualitativel relselarch delscriptioln Thel relselarch melthold is nolt in thel folrm olf telsting a hypolthelsis, but relvelaling a phelnolmelnoln theln asselsseld and colnclusiolns drawn as an answelr. In qualitativel relselarch meltholds, it is mandatolry tol usel natural relselarch meltholds belcausel thel relselarch is carrield olut with natural colnditiolns. Thel solurcel olf data folr relselarch is using primary data by colnducting intelrvielws. Thel relsults olf this study sholw that thel elthical rellatiolnship olf Custolmellrvicel tol elmplolyelel pelrfolrmancel whilel selrving custolmelrs must usel elthics.

The purpose of this study is to find out whether there is an influence of self-efficacy, career development and self-esteem on the performance of Yamaha Panorama in Bengkulu City. The method used in this research is distributing questionnaires. This research is a quantitative approach research. The research population was Yamaha Panorama employees in Bengkulu City, 35 samples were selected to represent Yamaha Panorama in Bengkulu City. The analytical tool used in this study uses SPSS 23. The data analysis method used is multiple linear regression. The results showed that (1) Self Efficacy has a significant effect on Yamaha Panorama Employee Performance, (2) Career Development has no significant effect on Yamaha Panorama Employee Performance, (3) Self Esteem has a significant effect on Yamaha Panorama Employee Performance, (4) Self Efficacy, Career Development and Self Esteem have a simultaneous effect on Yamaha Panorama Employee Performance.

Penelitian ini bertujuan untuk mengembangkan Sistem Pendukung Keputusan (SPK) dalam memilih perguruan tinggi terbaik di Kabupaten Kotawaringin Timur menggunakan metode Simple Additive Weighting (SAW). Pemilihan perguruan tinggi terbaik merupakan proses yang kompleks karena terdapat berbagai faktor yang perlu dipertimbangkan, seperti kualitas pendidikan, biaya kuliah, dan fasilitas yang disediakan. Untuk mengatasi kompleksitas tersebut, metode SAW digunakan untuk memberikan bobot atau nilai penting pada setiap kriteria dan membandingkan perguruan tinggi di Kabupaten Kotawaringin Timur untuk menemukan yang paling sesuai dengan kebutuhan pengguna. SPK dirancang untuk membantu calon mahasiswa dalam memilih perguruan tinggi terbaik dengan cepat dan efektif, memberikan informasi yang akurat dan terpercaya. Penelitian ini menyimpulkan bahwa metode SAW dapat menjadi solusi yang efektif untuk masalah pengambilan keputusan dan SPK yang dikembangkan dapat membantu pengguna dalam memilih perguruan tinggi terbaik di Kabupaten Kotawaringin Timur

A Cafe is a place to eat and gather with a more comfortable atmosphere, there are many cafes that exist and are developing in Seruyan district, giving rise to an increase in the economy and the government is expected to be able to help cafes in the Seruyan area, most cafes are managed by young people so that it can have a positive impact if they are in provide support from the government.
Therefore the researcher created a decision support system to help related parties to choose the best cafe. This decision support system is designed to provide an objective picture of the cafes in Seruyan.
The method used in this study is the SAW (Simple Additive Weighting) method, which is an SPK method used to select various objects that are used as the best alternative from the many existing alternatives, with the criteria used namely location, atmosphere, menu, price, service and cleanliness.
With this decision-making system, it is hoped that it can help several parties, such as the tourism office and also the UMKM and industry cooperative services to become a source of reference if you want to develop SMEs and businesses in Seruyan District

This paper aims to provide an explanation of the contribution of Islamic banking in the framework of national economic development, considering that the Islamic industry has developed rapidly in the last few decades. The method used is a systematic literature review (SLR) by documenting several articles that have similar research. The findings show that economic development aims to improve the welfare of its people. The success of a country's development can be seen from a high and sustainable level of economic growth. This growth can be seen through the increase in the production of industrial goods, the number of schools, the increase in infrastructure, and the increase in the service sector. Economic development will have an impact on changes in the economic structure towards a better stage, so that socio-economic aspects in society can be seen in the form of reduced poverty, unemployment, and increased people's purchasing power. Unstable economic growth has resulted in Indonesia still being in the middle income zone, therefore the participation of all elements of the government, society and the banking sector is no exception. Banking has an important role in advancing the national economy, besides functioning as a collector and distributor of public funds, banking also aims to support the implementation of national development in the framework of increasing equity and economic stability towards increasing the welfare of the community at large. Especially in the Islamic economy, Islamic banking seeks to accelerate economic growth by carrying out financial, commercial and investment activities in accordance with Islamic teachings. Islamic banks are not only banks that eliminate the interest system in their operations but also carry out social welfare oriented roles. The Islamic banking industry has a strategic role in the development of the people's economy, contributing to transforming the economy into productive, value-added and inclusive economic activities.

Tax avoidance is a strategy that aims to minimize corporate tax on pre-tax profit. This study aims to provide empirical evidence regarding the effect of company size, profitability, independent commissioners, and institutional ownership on tax evasion during the Covid-19 pandemic. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. By using purposive sampling technique, data were obtained from 74 companies so that 148 observations were obtained. This study shows the results that manufacturing sector companies listed on the IDX during the pandemic period, namely 2020-2021, several factors from financial performance and corporate governance influence the company's tax avoidance actions. The financial performance represented by the variable firm size and profitability shows a positive effect on tax evasion. In corporate governance, independent commissioners and institutional ownership have a negative effect on tax avoidance.