This study investigates the effect of Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO) on Return on Assets (ROA) in banking companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Using purposive sampling, 20 companies were selected over 5 years (100 observations). Multiple linear regression analysis shows that CR has a significant positive effect on ROA, DER has no significant effect, while TATO has a significant negative effect on ROA.

This study aims to examine the factors influencing students' financial management behavior, focusing on the roles of financial attitude, financial knowledge, and internal locus of control, while also considering financial technology as a moderating variable. Data were collected from 196 students at Dian Nuswantoro University and Semarang State University using a Likert-scale questionnaire. The findings indicate that financial attitude and financial knowledge significantly influence financial management behavior. Furthermore, financial knowledge significantly affects internal locus of control, which in turn influences financial management behavior. However, financial technology does not moderate the relationship between internal locus of control and financial management behavior. These results highlight the importance of comprehensive financial literacy and the prudent use of financial technology to support effective financial management among university students.

Company performance can be seen from financial ratios and market ratios. High financial ratios and market ratios will attract investor interest, thereby increasing company value. This research has two objectives, namely looking at the influence of financial ratios on company value and analyzing the influence of market ratios on company value in the food and beverage sector. The research sample consisted of 120 annual financial data from 30 food and beverage sector companies listed on IDX consecutively from 2019-2022. The analysis method uses multiple regression tests and classical assumptions with SPSS as an analysis tool. Financial ratios are measured from three ratios, namely the solvency ratio, profitability ratio and liquidity ratio. The market ratio is measured from earnings per share or EPS. The research results show that only financial ratios as measured by profitability ratios can influence company value positively and significantly, while other financial ratios have no effect on company value. The market ratio relationship shows significant and negative influence on company value.