This study compares the financial performance of three manufacturing companies in Indonesia, namely PT Intan Wijaya International Tbk, PT Duta Pertiwi Nusantara Tbk, and PT Madusari Murni Indah Tbk, during the 2019-2023 period. The analysis was conducted using liquidity, activity, solvency, profitability, and market ratios to evaluate the financial health of each company. The results show that PT Duta Pertiwi Nusantara Tbk excels in liquidity ratios (average current ratio of 3.92 and average quick ratio of 3.48) as well as operational efficiency on average age of receivables (46.06 days) and inventory turnover (17.68 times). Meanwhile, PT Madusari Murni Indah Tbk has the highest solvency ratio (average TIE of 48.2% and average Fixed Charge Coverage of 8.2), although its debt-to-asset burden is also greater (debt ratio of 33%). On the other hand, PT Intan Wijaya International Tbk performed best on profitability (average ROE of 61.4%) and effectiveness of total asset utilization (average total asset turnover of 0.91). However, all three companies face the challenge of ratio fluctuations due to the impact of the COVID-19 pandemic. This study is expected to provide important insights for stakeholders in making strategic decisions, as well as contribute to the literature of financial performance analysis of the manufacturing sector.

Financial reports are an important instrument for companies to show company performance results. The contents of financial reports have useful benefits for both internal and external parties of the company. To find out the company's financial position, it is necessary to analyze the financial reports to see whether the company is good or bad. One way to analyze financial reports is to use ratio analysis. The aim of the research is to analyze the company's financial reports which are used to determine the size of the company. The samples used in this research were 5 companies operating in the construction sector from 2020 to 2022. The research method used was quantitative descriptive based on calculations from financial report data on the Indonesia Stock Exchange. The ratios used include liquidity ratios, activity ratio, solvency ratios and profitability ratios. The results of this research are among the five companies. Which company is the best and which company should carry out an evaluation.

This research aims to determine the management of village funds in Wading Village, Sidayu District, Gresik Regency when viewed from the Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 20 of 2018. This research is qualitative research with a focus on using descriptive analysis. Data collection methods include observation, interviews and documentation with related parties regarding the implementation of village fund management which includes planning, implementation, administration, reporting and accountability. The results of the research show that the financial management planning process in Wadeng Village is in accordance with Minister of Home Affairs Regulation Number 20 of 2018. There is only one provision that is not in accordance, namely in Article 32 paragraph (3) where the RAPBDes is agreed together with the BPD, namely in October of the current year , while Wadeng Village is still experiencing delays in obtaining a collective agreement, namely in December due to several activities that hinder the plan. The implementation process, administration, reporting and accountability for financial management in Wadeng Village is in accordance with Minister of Home Affairs Regulation Number 20 of 2018.
 
Keywords: Permendagri Number 20 of 2018, Village Fund Management, Village Government.

Cupak Village, Jombang is a hilly area, surrounded by forest plantations owned by Perhutani with quite good agricultural contours. The majority of the population earn their living as farmers, especially producers of tubers and other plants. Community agricultural and agricultural products have quite promising potential with the diversification and diversity of products made from raw materials into various processed foods such as porang and pandan. Cupak is a religious tourism village supported by the Ministry of Research, Technology and Higher Education's Matching Fund funding activities in 2022 by the accounting study program at 17 August University, Surabaya. Our note is that it needs to be followed up with follow-up activities in 2023, considering that there are activities that must be carried out related to food innovation made from pandan raw materials to improve the economy of the Cupak community and even tourism potential, especially religious and cultural tourism, which is held especially in the field of Green Economy. The aim of this activity is to maximize the potential for diversification and diversity of pandanus in the village. The process includes training and assistance to the community. MBKM collaboration involves Dikti personnel, DUDI, village officials and community groups who must work together in order to resolve the above problems. Implementation of the hexagonal model of local economic development which focuses on target groups, building synergy in creating the MBKM ecosystem, MSME groups and village officials, leading to achieving sustainable development.

Koperasi Credit Union Sekawan Maju yang beralamat di Jalan Jagir Sidomukti 5/20 Surabaya dengan menerbitkan neraca dan laporan perhitungan surplus hasil usaha yang disusun berdasarkan SAK ETAP. Peneliti tertarik untuk melakukan penelitian analisis kepatuhan penerapan SAK ETAP pada penyusunan laporan keuangan Koperasi CU Sekawan Maju. Metode yang digunakan adalah metode kualitatif dengan pendekatan deskriptif. Sumber data yang digunakan adalah data primer yang bersumber dari wawacara dengan manajer koperasi dan data sekunder berupa data laporan keuangan dan data transaksi selama tahun 2021. Hasil penelitian didapatkan bahwa Koperasi CU Sekawan Maju belum sepenuhnya patuh terhadap SAK ETAP. Dari tiga belas poin analisis data, lima diantaranya tidak sesuai dengan SAK ETAP. Komponen laporan keuangan yang belum disajikan adalah laporan perubahan ekuitas, laporan arus kas, dan catatan atas laporan keuangan. Pada neraca masih menggunakan penyebutan aktiva dan hutang yang seharusnya dalam SAK ETAP disebut dengan aset dan kewajiban. Penyajian neraca juga belum diklasifikasikan mana yang termasuk aset lancar, aset tidak lancar, kewajiban jangka pendek, dan kewajiban jangka panjang. Selain itu juga terdapat salah penempatan pos pada neraca dan laporan perhitungan surplus hasil usaha yang akan mempengaruhi keandalan suatu laporan keuangan.