As companies in general, commercial banks in the operational as well have a goal to be able to get the maximum profit. Therefore, banks must maintain its financial ratios adjusted for the decision of Bank Indonesia as well as maintain its performance in order to remain trusted by customers in the economic activities. This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), Net Interest Margin (NIM) an Operating Expenses to Operating Income Ratio (OEOI) to the Return on Assets (ROA) of bank in Indonesia listed in Indonesia Stock Exchange in the period 2007 -2011. 25 banks are investigated and 17 of them are chosen as samples. The analysis technique of this study used in this study is multiple linear regressions to obtain a comprehensive picture of the relationship between variables that one with the other variables. In addition, the hypothesis test used was the t-test statistic for testing the partial regression coefficient and test F-statistic for testing significance together with the significance level of 5 %. The results of this study indicate that NPL and OEOI significantly and negatively related to ROA banking sector, CAR, LDR, and the NIM has non-significant impact on ROA in banking sector. The results of this study is expected that the variable CAR, LDR, NPL, NIM, and OEOI can used as guidelines for the management of banks in managing a bank in order to become a healthy bank.

BPR merupakan lembaga keuangan yang menyalurkan dana kepada debitur terutama kepada Usaha Menengah, Kecil dan Mikro (UMKM) untuk meningkakan pendapatan dan meningkatkan perekonomian ssktor riil. Penelitian ini dilakukan terhadap Bank perkreditan Rakyat (BPR) yang ada dikota Bandung dalam peneltian ini diperoleh sampel sejumlah 9 BPR, dengan menganalisis Non Performing Loan (NPL) dan Loan to Deposit Ratio (LDR) terhadap kinerja Bank Perkreditan Rakyat (BPR) yang diukur dengan menggunkan Return on Assets (ROA). Data yang diperoleh dari Otoritas Jaya Keuangan (OJK) dan Peraturan yang diterbitkan oleh Bank Indonesia (BI) dioleh dengan menggunakan SPSS yaitu laporan keuangan BPR dari tahun 2014 sampai dengan 2019 diperoleh bahwa NPL berpengaruh terhadap ROA sedangakn LDR tidak berpengaruh terhadap ROA tetapi secara bersamaan NPL dan LDR berpengaruh terhadap ROA. Dari hasil uji Hipetesisi diperoleh besarnya pengaruh adalah sebesar 56,56 % dan sisanya sebesar 43,44% adalah faktor lain yang tidak diteliti. Dari hasil penelitian ini diharapkan OJK lebih ketat dalam mengawasi operasional BPR terutama di kota Bandung dan bagi manajemen BPR diharapkan dapat meingkatkan ROA dengan menyalurkan kredit kepada debitur dengan tepat sasaran agar tidak meningkatkan NPL.     Keyword: NPL, LDR, ROA, BPR, OJK, BI.

Penelitian ditujukan untuk membandingkan model prediksi kebangkrutan Z”-Score Altman Modifikasi, X-Score Zmijewski, G-Score Grover,dan S-Score Springate didasarkan pada fenomena yang menunjukan terjadinya kebangkrutan di sektor otomotif. Jenis penelitian menggunakan explanatori untuk menggambarkan model prediksi kebangkrutan yang paling akurat antara model – model prediksi kebangrutan. Populasi penelitian adalah seluruh perusahaan manufaktur sektor industri pelengkap otomotif sebanyak 13 perusahaan yang terdaftar di BEI periode 2016-2017 dengan tidak menggunakan sample. Diolah dengan menggunakan program Microsoft Excel untuk mendapatkan data perhitungan dari masing - masing model kemudian di analisis, hasil pengujian menunjukan bahwa model S-Score Springate menghasilkan jumlah perusahaan yang paling banyak dalam kategori bangkrut, selanjutnya Z”-Score Altman Modifikasi, G-Score Grover, dan paling sedikit adalah X-Score Zmijewski. Hipotesis penelitian menunjukan bahwa terdapat perbedaan ketepatan prediksi kebangkrutan antara model Z”-Score Altman Modifikasi dengan Model S-Score Springate, terdapat perbedaan ketepatan prediksi kebangkrutan antara model Z”-Score Altman Modifikasi dengan X-Score Zmijewski, terdapat perbedaan ketepatan prediksi kebangkrutan antara model Z”-Score Altman Modifikasi dengan Model G-Score Grover, terdapat perbedaan ketepatan prediksi kebangkrutan antara model S-Score Springate dengan X-Score Zmijewski, terdapat perbedaan ketepatan prediksi kebangkrutan antara model S-Score Springate dengan Model G-Score Grover, terdapat perbedaan ketepatan prediksi kebangkrutan antara model X-Score Zmijewski dengan Model G-Score Grover. Kata kunci: Kebangkrutan, Model Z”-Score Altman Modifikasi, Model X-Score Zmijewski, Model G-Score Grover, Dan Model S-Score Springate

The development of information technology (IT) and the adoption of blockchain have affected the world of finance today. Research on these two matters is still lacking, especially from a financial perspective. This study aims to review the latest research regarding changes in corporate governance with the adoption of IT governance and blockchain. A computerized multi-database literature search was conducted in January–March 2022, using the ScienceDirect and Emerald search engines. The terms “corporate governance”, “IT governance”, and “blockchain” were entered in the descriptor fields, with “language” limited to English and “source” limited to peer-reviewed journal articles. The implementation of good corporate governance will reduce the company's risk and protect investors. Technological advances can be used to develop better IT governance by making information transparent and adopting technological advances to support the implementation of good corporate governance. Under a blockchain framework, corporate governance might evolve in a variety of ways. There are several advantages to issuing and trading corporate securities on blockchains, but there are also certain drawbacks connected to increased ownership transparency. Businesses would seek out board members and outside advisors with various skill sets, and crucial issues like managerial incentives would probably change to account for the shifting character of corporate securities.

This study aims to determine the effect of financial ratios on the value of pharmaceutical companies listed on the Indonesia Stock Exchange (BEI) during the period 2013-2016, either partially or simultaneously. The financial ratios studied are: current ratio (CR), debt to equity ratio (DER), return on assets (ROA), total assets turn over (TATO) and price earnings ratio (PER). The population in this study is a pharmaceutical company listed on the Indonesia Stock Exchange (BEI) in 2013 to 2016. Research samples of 10 pharmaceutical companies obtained by purposive sampling technique. Data collection techniques used is documentation. Data analysis was done by panel data analysis technique. The results showed that partially ROA, TATO and PER variables significantly influence the firm value, while CR and DER have no significant effect. Simultaneously variable CR, DER, ROA, TATO and PER have an effect on to company value. CR, DER, ROA, TATO and PER variables can explain the value of companies in pharmaceutical companies listed in Indonesia Stock Exchange (BEI) in the year 2013-2016 for 82,65%. Keywords: Fundamental factors, financial ratios, current ratio (CR), debt to equity ratio (DER), return on assets (ROA), total asset turnover (TATO,) price earnings ratio (PER), and company value.