This study aims to determine the effect of cash flows from operating, investing, and financing to saham Return. Data obtained from the income statement, cash flow statement, as well as saham market prices daily on Textile companies listed on the Saham Exchange 2014-2019. The analytical tool used is multiple linear regression, F test and t test. The samples are 15 companies Textile sector during the period 2014-2019. Based on the survey results revealed that a significant difference between cash flows from operating, investing, and financing on saham Returns with sig <0.05. T test results of each independent variable cash flows from operating, investing, and financing an effect on saham Returns (Returns) with sig < 0.05. The conclusion that can be drawn is that the investors who want to invest their shares in the company on the Indonesian Saham Exchange should pay attention to the ratio of a company's cash investment object, because of the results showed that the cash flow effect on saham Returns

This study aims to prove that the existence of partial and simultaneous influence of variables Accounting System (X1) and Internal Control (X2) of the variable Lending (Y) at PT Bank OCBC NISP Tbk Batam. The analysis used in this study is Regression Analysis which has the aim to determine the regression coefficients besarknya which will show the influence of the independent variables on the dependent variable. The results of the t test showed that variables Accounting System (X1) significantly affects Lending (Y) with Tcount (7,469) Ttable (1.65521)  with significant = 0.000 <0.05 and Internal Control (X2) significantly affects Lending (Y) with tcount (6,339) Ttable (1.65521) with significant = 0.000 <0.05. F Test results showed that the Accounting System (X1) and Internal Control (X2) simultaneously influence on Lending (Y) with Fcount (659.4509)> Ftable (3.06) and significant = 0.000 <0.05. Rated R Square of 0.899, showing the extent of the role or contribution of variables Accounting and Internal Control Systems is able to explain the variable Lending by 89.9%, while 10.1% are influenced by factors that are not included in this study.

The purpose of this research is to determine the effect To determine the effect of the cost of raw materials, direct labor costs and factory overhead costs on the increase in production results in small companies in the tempeh tofu industry in Batam City. The sampling method is carried out based on several reasons with the technique used namely porposive sampling to determine the sample with certain considerations. As for the research criteria as follows: (1). Small tofu industry companies registered before 2013-2017; (2). Companies listed during the period 2013 - 2017; (3). Complete financial statements as of December 31 2013-2017. The results of this study have a significant effect on raw materials, direct labor costs and factory overhead costs on production results in small companies in the tempeh tofu industry in Batam City with significant values of 0,000, 0,003 and 0,038 <0,05, respectively. While simultaneous raw materials, direct labor costs and factory overhead costs have a significant effect on production results in small companies in the tempeh tofu industry in Batam City with a significant value of 0,000 <0,05.

This research have purpose to find out the influence give by capital adequacy ratio and non performing loan to banking financial perfomance which have been listed in Indonesia Stock Exchange (IDX). The population in this research is 43 banking companies which have been listed in Indonesia Stock Exchange (IDX) and there 20 companies which have been meet the criteria samples selected. The financial statement data have been obtained from IDX Batam representative. The research result by F test show that have significant influence which mean that simultaneously capital adequacy ratio and non performing loan give significant influence to Return On Assets, therefore the regresion model of this research are feasibel to be observed. Partially, by using t test it have been obtained that capital adequacy ratio variable not have any significant influence to return on assets, meanwhile the non performing loan variable have significant influence to return on assets

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