Money is essential in modern life and is needed by everyone to fulfill their needs and desires. There are differences in money management so some people can use it well, and others need to. With proper financial management, individuals can make optimal use of their money. The Silvanoor store in Palangkaraya has good profit potential, but its financial management is still simple, so it is necessary to provide financial management assistance for shop owners and employees. The purpose of this is to improve the financial management capabilities of the Silvanoor plastic shop

Research to better understand the real estate and plantation market in Indonesia, analyze the factors that affect returns on investment, and make policy recommendations that can improve efficiency and productivity in these areas. Combined quantitative research was conducted to investigate liquidity, leverage, and company size to determine the relationship between these variables. One factor that affects a business's value is its profitability, which can be measured from the profits generated by the company every year. If the company is very productive and profits increase, it will attract investors, and the value of the company will grow. Profitability is the ability to generate profits from sales or investments, while liquidity is the ability to pay short-term obligations on time. Leverage measures how well a company uses debt to finance its operations, and company size is the company's total market value.

The purpose of this study is to review the extent to which the current ratio (CR) and debt-to-equity ratio (DER) have an influence on return on assets (ROA), as well as the effect of both simultaneously on ROA. This study applies a quantitative research design, by collecting secondary data from documentation and literature studies. The purposive sampling method was used to select the research sample. The research findings show that the multiple linear regression coefficient value is Y = 0.004 + 0.003 X1 + 0.066 X2 where the linear regression coefficient of current ratio is 0.003 and the regression coefficient of debt to equity ratio is 0.066 and each increase in financial ratios (CR and DER) by 1% will increase ROA by 0.003% and 0.066%, assuming other variables remain constant. 72.8% or 0.728 is the coefficient of determination. This implies that the independent variables can explain 72.8% of the variation in the value of the dependent variable, with other factors influencing the remaining 27.2%. The debt ratio has a substantially favourable impact on return on assets, while the current ratio partially has no impact.