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Pharmaceutical companies employ various strategies designed to achieve their objectives, which may include maximizing profit or other financial gain. This study aims to analyze the comparison of the financial performance of PT Kalbe Farma Tbk with PT Kimia Farma Tbk, focusing on the profitability and solvency ratios. This research employs a quantitative approach, drawing upon data sources extracted from publicly available financial reports for the 2021-2022 period. The data were collected using a method that involved calculation, analysis, and interpretation in a descriptive format. The results of this study indicate that the ratio analysis conducted on PT Kimia Farma Tbk and PT Kalbe Farma Tbk in 2021-2022 reveals that PT Kimia Farma Tbk exhibits superior liquidity compared to PT Kalbe Farma Tbk. This is evidenced by the current ratio and quick ratio of PT Kimia Farma Tbk, which are significantly higher than those of PT Kalbe Farma Tbk. The risk value of PT Kimia Farma's debt is less than that of PT Kalbe Farma Tbk. The capacity and efficacy of PT Kalbe Farma Tbk in generating net income is superior to that of PT Kimia Farma Tbk. Although it appears that PT Kalbe Farma Tbk has both ratio advantages (liquidity and solvency ratios), when compared to PT Kimia Farma Tbk, it is evident that PT Kalbe Farma Tbk has a more favorable position. Perusahaan Farmasi akan melakukan berbagai strategi yang tepat untuk dapat mencapai tujuan, yakni mendapatkan keuntungan atau laba dengan maksimal. Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan PT Kalbe Farma Tbk dengan PT Kimia Farma Tbk dilihat dari rasio profitabilitas dan solvabilitas. Penelitian ini merupakan penelitian kuantitatif dengan sumber data yang diperoleh dari laporan keuangan perusahaan tahun 2021-2022. Pengumpulan data menggunakan cara dihitung, dianalisis, diinterprestasi dalam bentuk deskriptif. Hasil penelitian ini menunjukkan bahwa analisis rasio yang dilakukan pada PT Kimia Farma Tbk dan PT Kalbe Farma Tbk pada tahun 2021-2022 menunjukkan bahwa nilai Likuiditas PT Kimia Farma Tbk jauh lebih baik dari PT Kalbe Farma Tbk yang terlihat dari rasio lancar dan rasio cepat PT Kimia Farma Tbk yang jauh diatas 100% dibandingkan PT Kalbe Farma Tbk. Nilai Risiko utang PT Kimia Farma lebih kecil dari PT Kalbe Farma Tbk dilihat. Kemampuan dan efesiensi dalam menghasilkan laba bersih PT Kalbe Farma Tbk lebih baik daripada PT Kimia Farma Tbk. Meskipun tampak bahwa PT Kalbe Farma Tbk memiliki kedua keunggulan rasio (rasio liquiditas dan solvabilitas), dibandingkan dengan PT Kimia Farma Tbk.

PT Garuda Indonesia (Persero) Tbk as one of the state-owned companies that has been listed on the Indonesia Stock Exchange (IDX) is required to maintain its financial performance, companies engaged in transportation, especially air transportation, are also required to maintain the quality of their services to the public because the national aviation industry has the potential to continue to develop, this is because Indonesia is the largest archipelagic country in the world. The financial position of PT Garuda Indonesia (Persero) Tbk has been significantly affected by the Covid-19 pandemic, where there has been a significant decrease in demand for air transportation services as a direct impact of flight restriction policies to suppress the spread of the Covid-19 virus, so that it has a significant impact on the condition of the Financial Statements for the period of December 31, 2020. The research approach used is comparative research. The data used in this study is secondary data in the form of company financial statements for the period from quarter 1-2018 to quarter 1-2022. This study was processed by paired sample t-test using SPSS version 25. The results of the research can be interpreted that there is no significant difference in liquidity, solvency and profitability ratios before and during the Covid-19 pandemic at PT Garuda Indonesia Tbk. [ABSTRACT FROM AUTHOR]

The purpose of this research is to find out how PT. X applies performance management and performance as a measuring tool. The data collection method in this research is library research. In its implementation, Library Research is carried out by reading, studying and taking notes on various literature or reading materials that are appropriate to the subject matter, then filtered and outlined in a theoretical framework of thought." (Kartini Kartono: 1998). The conclusion that can be drawn is Company PT X in the 2018-2022 period there were increases and decreases, this condition was related to Covid 19 where external factors such as the occurrence of Covid 19. The highest profitability occurred in 2018. By looking at these data, the performance of the PT company can be assessed. X is good. Because PT X controlling the cost of goods or production costs, and PT X from the profitability ratio description has been able to produce efficiently. [ABSTRACT FROM AUTHOR]

This study aims to determine the effect of Profitability Ratio, Liquidity Ratio, Company Size on Islamic Social Reporting (ISR) disclosure at Islamic Banks registered in JII for the 2018-2022 period. The data used in this study is secondary data with documentation data collection techniques and literature studies sourced from financial statements. Sample selection using purposive sampling method. The data analysis used was panel data regression with eviews 10. The results of this study show that the variables of Profitability Ratio proportioned by ROA and Company Size portioned by Total Assets have no effect on the disclosure of Islamic Social Reporting (ISR). Meanwhile, the variable Liquidity Ratio portioned by FDR has a negative and significant effect on the disclosure of Islamic Social Reporting (ISR). Then the results of this study show that ROA, FDR, and Company Size together or simultaneously have a positive and significant effect on the disclosure of Islamic Social Reporting (ISR).

The purpose of this study was to determine the differences in financial performance between PT Sampoerna TBK and PT Gudang Garam TBK. This study compares the financial performance of PT Sampoerna TBK and PT Gudang Garam TBK using quantitative methods with comparative studies. Samples were taken purposively from the annual financial statements of the two companies in the 2020-2022 period. The variables used include current ratio, quick ratio, debt-to-asset ratio, profit margin, and return on assets. Although both companies show good financial performance, financial management should maintain and improve profitability, liquidity, and solvency. The performance evaluation of PT HM SAMPOERNA TBK indicates a decrease in liquidity and an increase in financial risk. On the other hand, PT Gudang Garam (GRM TBK) experienced fluctuations in liquidity, debt to assets ratio, profit margin, and return on assets from 2020 to 2022. Further analysis is required to understand these changes and identify corrective measures. [ABSTRACT FROM AUTHOR]

Copyright of Jurnal Visionida is the property of Universitas Djuanda and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Share: Journal of Islamic Economics & Finance / Jurnal Ekonomi dan Keuangan Islam is the property of Share Jurnal Ekonomi dan Keuangan Islam and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study examines the effect of earnings management and financial ratios on bond ratings. The variables used are 1) The effect of earnings management on bond ratings, 2) The effect of liquidity ratio on bond rating, 3) The effect of activity ratio on bond rating, 4) The effect of solvency ratio on bond rating, 5) The effect of profitability ratio on bond rating. The samples used in the study based on criteria are food and beverage companies that have consecutive bond ratings from 2015 to 2020. From the results of purposive sampling logistic regression, which includes descriptive statistical tests, research model tests, and logistic regression tests. The results of hypothesis testing show that earnings management, liquidity ratio, and profitability ratio have no significant effect on bond ratings, while activity ratio and solvency ratio have a significant effect on bond ratings. Keywords: Earnings Management; Financial Ratio; Activity Ratio; Bond Rating; Liquidity Ratio, Profitability Ratio; Solvency Ratio

Research aims: The primary aim of this study is to examine the effect of the COVID-19 pandemic during and after this pandemic on manufacturing sectors in Bangladesh. In the context mentioned above, some issues are then taken as the specific objectives. Design/Methodology/Approach: The study was conducted on the manufacturing sectors listed under Dhaka Stock Exchange (DSE). The study's target population was 42 manufacturing companies out of 153 listed on Dhaka Stock Exchange (DSE). Four research variables were used to evaluate sample companies' financial performance and financial position. Documentary analysis, descriptive analysis, data normality test, and Wilcoxon Signed–Rank Test were employed to evaluate the hypotheses. The years of annual reports, 2018-2019 to 2020-2021, were utilized for the documentary analysis of sample companies' financial performance and financial position. Research findings: The study's conclusions demonstrated that this pandemic significantly impacted Bangladeshi companies' financial performance (essentially ROA and ROE) at a 5% significance level compared to before the pandemic. In addition, the recovery growth rate of financial performance of sample companies increased optimistically, and the growth of liquidity position of manufacturing companies was also seen in an advantageous position after the COVID-19 pandemic compared to during the COVID-19 pandemic based on Wilcoxon statistical test tool. Theoretical contribution/Originality: The findings of this study can be used as a source of relevant data by investors or future investors for their investment decisions shortly. The findings of this study will also assist the government in determining or preparing the appropriate tax incentive scheme for the impacted industries and whether the correct sector would profit from the tax incentive scheme. Practitioner/Policy implication: Considering that the COVID-19 pandemic has significantly impacted the import process of raw materials for production from China in specific and from other countries generally, the study advised the government of Bangladesh to boost its logistic and financial support for the local facility of raw materials. Research limitation/Implication: More extensive research is projected to be conducted on the recovery growth rate of financial performance in Bangladesh's sub-sector manufacturing industries.

The research objective is to describe and explain the concept of activity ratio analysis and company financial profitability. Qualitative research methods with a library study approach. Data collection techniques with documentation studies. Data processing techniques with reduction and presentation of data. The results showed: (1) activity ratio analysis, namely: (a) Inventory turnover, which shows the company's financial ability for one round to finance inventory. (b) Fixed Assets Turn Over, to find out how much funds are used to finance inventories in a certain period (3). Total assets turnover, to determine the strength of capital in assets during a certain period. (2) analysis of profitability ratios, namely: (a) net profit margin, to determine the amount of profit earned by the company. (b) return on investment, namely the ability to gain profits through the utilization of its assets. (c) return on equity to find out the amount of funds returned in obtaining profits.

Copyright of Economic Sciences is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study aims at verifying the existence of a mutual effect between industrial concentration and profitability in the Jordanian manufacturing sector and at finding out the direction and size of this effect, if there is any. Due to the lack of data pertinent to the overall manufacturing sector, the data of the industrial companies listed on the Amman Stock Exchange was relied upon. To achieve the objective of the study, the analysis was carried out through the use of a combination of cross-sectional data and time series (Panel Data Analysis) for the period (2010-2017) at the level of 7 subsectors. The results showed a positive and significant impact of industrial concentration represented by the Herfendail Index on profitability represented by the two indicators of gross profit margin and net profit before interest and tax to sales. However, there was no significant effect of concentration on profitability represented by the Net Profit Margin Index. The results also confirmed the existence of a significant and positive influence of profitability represented by the two indicators aforementioned (i.e. gross profit margin, net profit before interest and tax to sales) on industrial concentration. On other hand, there was no significant effect of profitability represented by the net profit margin index on industrial concentration. [ABSTRACT FROM AUTHOR]

This study aims to determine the financial performance of consumer goods companies listed on Indonesia Stock Exchange for the period 2015-2019 in terms of liquidity ratios, solveny ratios, proftability ratios and activity ratios. The method used in this research is descriptive quantitative. The data collection method is done by means of documentation, the data analysis method used in horizontal and vertical analysis method. The population of this research is 27 consumer goods companies listed on the Indonesia Stock Exchange for the period 2015-2019. Determination of the sample in this study using purposive sampling and a sample size of 135 samples. The results of this study concluded that all data samples of companies that have a current ratio above the industry ratio are 17 companies with stock codes, while 10 companies with values below the industry's average current ratio. There are 16 companies that score above the average debt to equity ratio. The remaining 11 companies have a value below the average debt to equity ratio. There are 16 companies that have a value above the average total asset turnover. Meanwhile, 11 companies had a value above the average total asset turnover. Companies that have a return on asset ratio above the industry average are only 3 companies with the stock code MERK, MLBI and UNVR. Meanwhile, 24 companies had return on assets below the industry ratio average. The results of this study can be taken into consideration for the public as information and consideration if they want to invest and for companies to increase the volume of income on a large scale which will have an impact on increasing Ratio profits. [ABSTRACT FROM AUTHOR]

Agriculture sector is still the main economy sector in South Sumatra. Rubber and palm oil are the main commodities of the plantation sector in South Sumatra. This study aims to analyze the performance of the rubber and oil palm processing industry in South Sumatra. The data used are primary data obtained from the distribution of questionnaires in the rubber and oil palm processing industry in South Sumatra. The research sample is the rubber and oil palm processing industry in several areas that produce these superior commodities. The analysis uses three indicators to measure industry performance, namely the productivity ratio, profitability ratio, and efficiency ratio. The results show that judging from the productivity ratio, the palm oil processing industry is higher than the rubber processing industry. Industry performance as measured by the profitability ratio shows that the performance of the palm oil processing industry has a higher profitability ratio than the rubber industry. Performance as measured by the efficient ratio shows that the rubber and palm oil processing industries are equally efficient in producing. The findings of this study can be concluded that the performance of the palm oil and rubber processing industry in South Sumatra is quite efficient because of the difference between the cost per unit and the selling price per unit of two commodities.

Copyright of Omer Halisdemir Universitesi Iktisadi ve Idari Bilimler Fakültesi Dergisi is the property of Omer Halisdemir University, Faculty of Economics & Admistrative Sciene and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper analyzes the impact of knowledge management on the organizational performance of companies measured through previously defined economic indicators. Knowledge management in the company is observed through the factors that make up a knowledge management system, namely: business processes, people (employees), and information technology, while the same has been done for economic indicators through indicators of liquidity, indebtedness, activity, economic efficiency, and profitability. Knowledge management as a variable is described by ordinal data, while the business indicator variable is described by quantitative, real data. Research shows that most large companies have built-in elements of knowledge management, some medium-sized companies are involved in this process, and most small companies have not developed management strategies in which knowledge management exists as an important factor. The research also proves that there is a positive correlation between knowledge management and economic indicators, i.e., in other words, the research shows that knowledge management has a positive impact on reducing indebtedness and increasing liquidity, activity, economic efficiency, and profitability. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Social Research is the property of International Journal Labs and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The Covid-19 pandemic in Indonesia is still ongoing to this day causing the performance and health level of banking profitability to decline and the financial condition of the country disrupted. Banking profitability can be seen in the value of Return On Asset (ROA) to see the effectiveness of banking in making profits by utilizing total assets. The study aims to analyze the effect of financial ratios consisting of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Operating Expenditures to Operating Income (BOPO), and Net Interest Margin (NIM) on Return On Asset (ROA) on banking going public listed on the Indonesia Stock Exchange (IDX) during 2020 during the Covid-19 pandemic. The population in this study was 40 banks with 160 data. Data analysis methods use descriptive statistical tests, classical assumption tests, multiple linear regression tests, t-tests, f-tests, and determination coefficient tests. The results of the study proved that partially the variables CAR, LDR, and BOPO had a negative and significant effect on ROA. NIM has a positive and significant influence on ROA. While NPL has no influence and is not significant to ROA in banks registered with IDX in 2020. Simultaneously car, NPL, LDR, BOPO, and NIM variables have a significant effect on ROA. The implications of the results of the study prove that in the time of the Covid-19 pandemic, the condition of banks registered with the IDX is still healthy and meeting the minimum CAR ratio below 8%, meaning that banks still earn profits from the results of credit capital management to customers. The level of insecurity of the number of bad loans is still low and can still overcome. The value of the operating expense ratio of banking operating.

Literature article Reviewing Determinants of Liquidity Ratios and Company Profitability Ratios related to the influence of Pre-IPO Conditions and Post-IPO Conditions is a scientific article to formulate research hypotheses on the influence of variables in subsequent research, within the scope of Financial Management. Writing this Literature Review article uses the library research method, sourced from Google Scholar, Mendeley and other academic online media. The results of this Literature Review article are: 1) The Effect of Company Conditions Before IPO on its Liquidity Ratio; 2) The Influence of the Company's Condition After the IPO on its Liquidity Ratio; 3) Influence of Company Conditions Before IPO on Profitability Ratios; 4) The Influence of Company Conditions After IPO on Profitability Ratios; and 5) Analysis of the Effect of Liquidity Ratios on Company Profitability Ratios. Apart from these 2 exogenous variables that affect the endogenous variable Liquidity Ratio and Profitability Ratio, things that can also be other factors are Sales Growth, Earning per Share (EPS) variables, and Ownership Structure. [ABSTRACT FROM AUTHOR]

The Indonesian Stock Exchange in supporting and increasing the confidence of stock investors, it is deemed necessary to apply the Free Float as an adaptation to the market capacity used in calculating the LQ45 and IDX30 Indices in 2019. Free float is the total shares whose ownership is less than 5% based on data from PT Kustodion Sentral Indonesian Securities. Changes in LQ45 and IDX30 Index Methodology were announced by the IDX in the announcement letter attached to the IDX website with IDX letter number No: Pebng-00893 / BELOPP / 11-2018 dated 23 November 2018). The discussion in this research is whether share prices can be affected by , Free float ratios, and profitability ratios which include ROE, ROA and EPS in companies listed on the LQ45 index for the period 2015-2019. The population in this research is the corporations listed on the LQ45 index. The sample collection technique used purposive sampling, with a total of 19 companies. Multiple linear regression analysis is used by researchers as an analytical tool. Multiple linear regression analysis shows that the stock price (Y) is not affected by the free float ratio (X1) and ROA (X3). ROE (X3) affects the stock price (Y) negatively, while the stock price is positively affected by EPS (X4). The results in the determination coefficient table, the adjusted R² value is 0.633, so that the dependent variable, namely the stock price, is simultaneously affected by the independent variables, namely the Free Float Ratio, ROE, ROA and EPS with a value of 63.3%, while 36.7% is affected by the variables in outside of this research.

The search for alternative energy source to substitute for the expensive conventional energy feed resources in broiler chicken diet is the driving force of this study. Thus, the study assessed the performance and economics of the production of broiler chickens fed enzyme supplemented cassava fibre meal (CFM) in a 56-day feeding trial. A batch of three hundred and sixty (360) day-old Arbor acre broiler-chicks was allotted to twelve (12) diets replicated five (5) times of six (6) birds in a complete randomization. Cassava fibre was sun dried for 5 days with constant turning to prevent fermentation, reduce the moisture content and possibly reduce the cyanide content. Proximate composition, phytochemical components and cyanide contents were determined using appropriate standard methods. Cassava fibre meal was substituted for maize at 0, 20, 40, and 60% levels and Roxazyme® G2 supplementation was at 0, 100 and 200 mg/kg. Data collected on feed intake and weight gain were analysed using the General Linear Model (GLM), and differences in means where observed were separated using Duncan option of the SPSS 2006 version 15.0. The Economics of broiler chicken production was determined using economic tools such as gross margin and economic efficiency analyses. Results showed that CFM contained appreciable levels of nutrients that could promote broiler growth when substituted at optimum level as an energy source in broiler chicken diet. Substitution of CFM at 40 and 60% levels for maize led to a decrease (p<0.05) in weight gain and feed conversion of broiler chickens. Feed intake and weight gain were not influenced by dietary substitution of CFM for maize in the broiler starter and broiler finisher stages of growth. The effect of enzyme supplementation was not significant in the birds’ physiological growth at both starter and finisher stages. The effect of interaction was not significant (p>0.05) indicating that birds’ performance were not dependent on the two factors under investigation. Economics of broiler chicken production revealed that total cost was lower in birds fed CFM with or without enzyme supplementation compared with those fed the maizebased diets. Net revenue, economic efficiency and profitability ratio analysis showed better economic viability and profitability in birds fed CFM with or without enzyme supplementation compared with those fed maize-based diets. [ABSTRACT FROM AUTHOR]

This study aims to determine financial performance through Liquidity Ratio Analysis, Profitability Ratios, and Solvency Ratios at PT Mandom Indonesia, Tbk Period 2011 - 2020. The method used in this study is a quantitative descriptive method that collects data through several theories obtained from books, financial reports and the internet about the problem to be studied. in this study in particular to collect financial data PT Mandom Indonesia, Tbk namely the financial statements from 2011 to 2020. The analytical method used is the analysis of liquidity ratios, profitability ratios, and solvency ratios. The results of this study indicate that the financial performance of PT. Mandom Indonesia, Tbk. Judging from the Liquidity Ratio (CR and QR) it is said to be very healthy, because it is above the industry standard average. CR produces an average of 615.69 while the industry average is 150%. QR produces an average of 370.47% while the industry average is 150%. While in terms of Profitability Ratios (ROA and ROE) in a healthy condition, because from year to year and meet the industry average. ROA yields an average of 9.45% while the industry average is 12%. ROE produces an average of 11.59% while the industry average is 12%. And in terms of the Solvency Ratio (DAR and DER) it shows an unhealthy condition, because it is below the average industry standard. DAR produces an average of 19.19% while the industry average is 200%. DER produces an average of 23.06% while the industry average is 200%. [ABSTRACT FROM AUTHOR]

Apple cultivation has been done in very large areas around the world. According to FAO, approximately 87.2 million tons of apples were produced in the world in 2019. Turkey has covered 3.6 million tons of this production and ranked third in the world. In this study, the two major apple production areas for Turkey, Isparta and Karaman annual operating results of the province apples' farms, were evaluated. Data acquired by interviewing from 132 farms selected with the stratified random sampling method constituted the study's primary material. Classical economic analysis approaches were used in determining the annual operating results of the farms. The farms' financial and economic profitability rates were 8.82% and 7.78% in Isparta province, respectively, while 7.25% and 6.15% in Karaman province. The research results showed that apple farms did not have rational capital distribution, their agricultural incomes were low, and their income varied by province.

This study aims to describe the results of the ranking and calculation of bank financial performance based on Liquidity Risk, Profitability Ratio and Capital Ratio at PT Bank Danamon Indonesia Tbk. period of 2014 - 2018. This Final Project uses descriptive writting method with a qualitative and quantitative approach and in collecting data using the published documentation method. This study uses secondary data obtained from PT Bank Danamon Indonesia Tbk. in the form of financial statements. Variables in this study are on liquidity risk using a Loan to Deposit Ratio (LDR), profitability ratio using Return On Assets (ROA) and Net Interest Margin (NIM). ), while the capital ratio uses the Capital Adequacy Ratio (CAR). The results of the study show that financial performance at PT Bank Danamon Indoneisa Tbk. period of 2014 - 2018 viewed from liquidity risk (LDR) is ranked 3 (three) or Moderate. ROA is ranked 1 (one) or very adequate in 2014, in 2015 was ranked 2 (two) or adequate, and in 2016-2018 was ranked 1 (one) or very adequate. NIMs in 2014-2018 were ranked 1 (one) or very adequate even though they experienced an increase and decrease in the value of the ratio and CAR in 2014-2018 was ranked 1 (one) or very adequate. The results of this study are expected to provide an overview to the bank stakeholders regarding the soundness of the bank.

Purpose: This study aimed to determine the effect of financial performance on the company’s corporate value. The research is conducted by using companies listed in the Jakarta Islamic Index. Methodology: The sample in this study amounted to 14 companies, with the main criteria being companies that are consistently listed in the Jakarta Islamic Index during the study period. Data is obtained directly from the Indonesia Stock Exchange (BEI) and idx.com website. Quantitative analysis techniques used in this study include partial test, F test (simultaneous test), multiple linear regression analysis, and path analysis that previously conducted the classical assumption test, including normality test, autocorrelation, multicollinearity, and heteroscedasticity. Findings: The result of this research is that there is no influence of liquidity ratio to corporate value partially, there is a significant positive influence of profitability ratio to corporate value partially, there is a significant positive influence of solvency ratio to corporate value partially, there is a significant influence of liquidity ratio, profitability, and solvency to corporate value simultaneously. The variable of financial performance that has the most influence on corporate value is the profitability ratio. Originality: It is important to examine the stocks listed on the Jakarta Islamic Index because the majority of Indonesia's population is Muslim. Recently, many people have been aware of certain restrictions in Islam regarding what types of transactions are allowed and forbidden according to Islamic law.

The retail sector has a great role to the national economy, where the retail sector is able to absorb a large workforce and contribute greatly to national economic growth. This study aims to discover the factors that affect financial distress in retail subsector (retail trading) listed on Indonesia Stock Exchange. This study is a qualitative with secondary data sources obtained from the official website of each company and from the Indonesia Stock Exchange while the method for sampling determination is purposive sampling with a population of 20 companies during 2016-2020. Statistical methods used to answer the formulation of the problem using logistic regression. Financial ratios, sales growth and cash flow operating activities are used as proxy in predicting distress condition. It is proposed the formulation of the problem to discover the factors that affect financial distress. From the result of data collected and tested showed that variable liquidity ratio, profitability ratio, activity ratio had an effect, while the leverage ratio, sales growth, and operational cash flow had no effect on financial distress. [ABSTRACT FROM AUTHOR]

The purpose of this study is to provide empirical evidence regarding the effect of financial performance and environmental costs on environmental performance. In this study, the financial performance is calculated by the liquidity ratio, leverage ratio, and profitability ratio. Liquidity ratios are represented in the current ratio (CR) and the quick ratio (QR). Then, in this study, the leverage ratio is represented in debt to asset ratio (DAR) and the debt to equity ratio (DER). Profitability ratios in this study are represented in net profit margin (NET), the return of investment (ROI), and the return of equity (ROE). The environmental costs in this study were calculated using the rehabilitation provision, reclamation, and mining closure divided by earnings after tax (EAT). The environmental performance was calculated based on the results of the PROPER rating issued by the Environmental Ministry. This study uses secondary data. Itmeans that the researchers obtain data by accessing financial statements and annual reports of company objects.It collects on the Indonesia Stock Exchange (IDX) website and the official website of each company. This study uses a panel data regression technique that combines cross-section and time-series data. Therefore, the results showed that the liquidity ratio in financial performance and leverage ratio in financial performance affect environmental performance. In contrast, theprofitability ratios in financial performance and environmental costs do not affect environmental performance.

This study aims to determine and analyze the financial performance of mining companies listed on the Indonesia Stock Exchange. The objects taken in this research were 37 mining companies listed on the Indonesia Stock Exchange during 2013–2017. The results of financial ratio analysis using liquidity ratios, activity ratios, solvency ratios, profitability ratios and DuPont analysis were fluctuating, shown by the increase and decrease in most mining companies during the research period. The higher the liquidity ratio, the higher the safety level of the company and vice versa. The higher the activity ratio, the higher the efficiency of the company and vice versa. A high solvency ratio is not good for the company because the loan will be greater, so the risk will be greater as well and vice versa. The higher the profitability ratio, the better the operating conditions of the company in generating profits and vice versa. Based on DuPont analysis, great ROI and ROE is good for the company because its management in assetsthat generate operating profit will be better too.

The objective of the paper is to determine the most suitable operational redundant assets and asset structure for a manufacturing enterprise. They are determined by the financial analysis of ratios, vertical and horizontal analysis, and the calculation of Altman Z-score. The recommended sizes of activity ratios are: the turnover of total assets should be equal to the value of 1, the time of inventory turnover should be as short as possible, the turnover of inventories should be as large as possible, the time of debt collection should be the shortest possible, the due date of fulfilling obligations should be equal to 2 or higher. The ratios are compared with the sector and the position of enterprise is assessed. The limit of the research is the incapability to determine the best asset structure, but only the best possible one, on the basis of comparing with the sector that sets the bar in a specific field. Every enterprise aspiring to be competitive should meet the sector standards, at least.

Financial distress is a condition where a company experiences financial difficulties, if these conditions cannot be overcome; it is possible that the company will experience bankruptcy. This research was conducted to reexamine some of the differences in the results of previous studies and models in identifying financial distress conditions, the phenomenon of delisting companies from the Indonesia Stock Exchange (IDX) and research objects, so researchers were interested in reexamining the effect of financial ratios on financial distress. The purpose of this research is to analyze the effect of liquidity ratios, profitability, financial leverage and operating cash flows on the condition of financial distress companies that listed on the Indonesia Stock Exchange. This research was conducted at companies listed on the Indonesia Stock Exchange (IDX) which provide annual financial report data by downloading on the official website of the Indonesia Stock Exchange (IDX) through the website www.idx.co.id. The type of data used in this research is Quantitative data is data in the form of numbers obtained from the Indonesia Stock Exchange such as the 2013-2017 financial statements. This study uses secondary data sources. The variables used in this study are liquidity ratios, profitability, financial leverage, and operating cash flows as independent variables and financial distress as dependent variable. Testing the hypothesis in this study uses logistic regression. Based on the results of logistic regression analysis with a significance level of 5%, the results of this study indicate that (1) the liquidity ratio measured by the current ratio (CR) has a negative effect on the condition of corporate financial distress listed on the Indonesia Stock Exchange; (2) profitability ratios measured by Return On Assets (ROA) negatively affect the condition of financial distress companies listed on the Indonesia Stock Exchange; (3) financial leverage ratio measured by Debt to Equity Ratio (DER) has a positive effect on the condition of corporate financial distress listed on the Indonesia Stock Exchange; (4) the ratio of operating cash flow has no effect on the condition of the company's financial distress listed on the Indonesia Stock Exchange.

The article presents the results of the study of specific features of retail networks and ways of taking into account these features in the formation of a comprehensive model of management of product transportation in the network. The proposed comprehensive model takes into account such features of the retail network as multiproduct situation, indistinguishability of suppliers and consumers, availability of transit points, cost of storage at the transit point, capacity of warehouses and their load, transportation time and shelf life, priority of outlets and types of products, restrictions on capacity of transport. The proposed model allows solving multiproduct transport problems for trading networks of varying complexity, enabling decision makers to change the complexity of the model.

The dynamics of people's behavior in shopping are changing and increasingly diverse. Advances in technology encourage each business sector to innovate and adapt to changing needs. The world of buying and selling online or e-Commerce has changed the landscape of the offline retail business. Many of the retail companies turned to e-Commerce. Kawan Lama Retail Group that houses Ace Hardware, one of the large companies which are a pioneer and the most complete home and lifestyle equipment center, continues to innovate and increase the number of sales by providing the customer’s needs with official e-Commerce Ruparupa.com. This study is to determine how significant the difference in profitability is caused by the application of e-Commerce. Based on the increase in profits, this research is associated with the company's profitability ratios including NPM, ROE, and ROA. Data testing conducted in this study is a comparative hypothesis test with statistic parametric (t-Test) and statistic nonparametric (Wilcoxon Test). The results of the statistical analysis of the comparative hypothesis test, the significance value of the difference in NPM, ROE, and ROA values are greater than 0.05. These results explain that the period before and after the implementation of e-Commerce showed no significant difference in profitability.

The development of the capital market is currently followed by the development of the stock market is increasingly in demand by investors as well, seen from data on Indonesia Stock Exchange (IDX) which shows that the stocks included in the sharia has increased. An investor will do the analysis to make an investment decision. The analysis is technical and fundamental. One of the fundamental analysis is profitability ratio analysis issued by the company. Good financial performance will be the information used as a positive signal by investors, because companies that have good financial performance will provide more benefits for investors. The purpose of this research is to examine and analyze profitability variables on stock returns in Jakarta Islamic Index (JII) period 2012-2016. Population of this research is a company included in the Jakarta Islamic Index (JII). This research using sample criteria, we obtained a sample of 21 companies included in the Jakarta Islamic Index (JII) for the period of 2012-2016 and published annual financial report data on Indonesia Stock Exchange (IDX) required during the study. The variables used in this research are earning per share (EPS), return on equity (ROE), return on asset (ROA), return on sales (ROS), return on investment (ROI), size as control variable, and stock return as the dependent variable. Result of this research show that investor on Jakarta Islamic Index (JII) see simultaneously the profitability ratio as a signal for investment decision making. Variable size can be used as control variable in that used in this research. Profitability ratios that are taken by investors are return on assets (ROA), earnings per share (EPS), and return on investment (ROI). So that should be a special attention for companies incorporated in the Jakarta Islamic Index (JII) to increase investor interest to invest in the company.