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.

The purpose of this study was to describe the effect of product excellence and service excellence on consumer purchasing decisions at CV Pucuk Daun Lestari. The population in this study were all consumers of CV Pucuk Daun Lestari totaling 1,320 consumers. The number of samples for research uses a margin of error of 2.5% of the total sample, namely 92 consumers. The sampling technique used is incidental sampling method. The data collected was carried out using questionnaires and interviews which were then analyzed using validity tests, reliability tests, and linear regression analysis. The results showed that there was a positive and significant influence between the variables of product excellence and service excellence and service excellence on consumer purchasing decisions at CV Pucuk Daun Lestari, either jointly or partially.

Permasalahan  penelitian  ini  tentang  bagaimana  pertanggungjawaban  pidana    notaris  dalampemalsuan akta keterangan waris dan apa yang menjadi dasar pertimbangan hakim dalam menjatuhkan sanksi pidana terhadap notaris pemalsuan akta keterangan waris berdasar Putusan No. 259/ Pid.B/ 2015/PN.Cjr. Jenis/tipe penelitian ini penelitian hukum normatif dengan pendekatan   kasus  dengan  spesifikasi penelitian   deskriptif analitis.  Jenis  data  yang  digunakan adalah data sekunder dengan metode pengumpulan data studi pustaka dan studi dokumentasi yang kemudian dianalisis secara kualitatif. Hasil penelitian berdasar Putusan No. 259/ Pid.B/ 2015/ PN.Cjr,perbuatan   Terdakwa  Notaris  AW  dalam  pemalsuan  akta  keterangan  waris  memenuhi unsur-unsur kesalahan yang meliputi (a)dalam membuat akta keterangan waris, Terdakwa Notaris AW merupakan seseorang yang mampu bertanggungjawab; (b) adanya hubungan batin Notaris AW dengan perbuatannya,  yang  berupa kesengajaan  dalam membuat   salinan akta keterangan waris yang berbeda isinya dengan minuta akta; dan (c) tidak adanya alasan yang menghapus kesalahan atau tidak ada alasan pemaaf. Dasar pertimbangan hakim dalam menjatuhkan sanksi pidana terhadap notaris dalam pemalsuan akta keterangan waris berdasar Putusan No. 259/ Pid.B/2015/ PN.Cjr didasarkan pada pertimbangan yuridis dan pertimbangan nonyuridis. Pertimbanganyuridis didasarkan pada surat dakwaan, alat bukti, surat tuntutan, pledoi dan unsur-unsur pasal yang didakwakan, sedangkan pertimbangan nonyuridis didasarkan pada hal-hal yang meringankan dan memberatkan pidana, aspek filosofis pemidanaan dan aspek sosiologis serta psikologis dampak/pengaruh sanksi pidana yang akan dijatuhkan terhadap Terdakwa Notaris AW.