This research was conducted to know and analysis the effect of Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT) and Firm Size (FS) on Return on Equity (ROE) in mining companies listed on the Indonesia Stock Exchange in 2013 -2018. The study was conducted using multiple linear regression methods. The results of research say that simultaneously Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT) and Firm Size (FS) have a significant effect on Return on Equity (ROE. The test results show that Partially Debt to Equity Ratio (DER) and Firm Size (FS) have a positive and significant effect on Return on Equity (ROE). While Total Asset Turnover (TAT) has a positive and significant effect on Return on Equity (ROE). On the other hypothesis testing, Current Ratio (CR) has no significant effect on Return on Equity (ROE).

This descriptive research aims to describe cost profit, volume analysis and show its use in determining the minimum production quantities that must be produced and sold in various conditions where changes in selling prices, changes in variable costs, changes in fixed costs or changes in the composition of the sales mix. Do these changes have an impact on cost profit volume analysis or BEP?This study also aims to apply the use of Cost profit volume analysis in sales or production planning, planning for normal selling prices, planning for production methods and determining the plant's closing point (shut down point)The results showed that: 1. BEP can change because of a. there is a change in the selling price while the costs are fixed, there will be a change in the Break Even Point , if there is an increase in the selling price it will decrease the BEP point. And vice versa if there is a determination of the selling price it will raise the BEP point. b) changes in variable costs with fixed selling price conditions, there will be a change in Braek Even Point points in proportion to these changes, i.e. if an increase in variable costs will increase the BEP point. And vice versa if there is a variable cost determination will reduce the point BEP.c) changes in fixed costs with the variable costs and fixed prices, there will be a change in the Braek Even Point point proportionally to these changes, if an increase in fixed costs will increase the point BEP And vice versa if there is a fixed cost determination will reduce the BEP point. 2. BEP can be used for sales or production planning in order to obtain the desired profit. 3. BEP can be used for planning the normal selling price, ie the selling price of a product that can help the company achieve the desired profit target.4 BEP can be used in the selection of production methods (labor intensive or capital intensive) .5 BEP can be used to close the company or not.

PT. ACE Hardware Indonesia, Tbk is a retail company engaged in home appliances and lifestyle products. The company needs to conduct its financial analysis to ascertain whether the company is able to meet its short-term obligations and detect the company's ability to make a profit. The analytical techniques used in this study are descriptive analysis with liquidity and profitability methods. The results showed that: Liquidity in terms of Current Ratio and Cash Ratio in 2016 was better than in 2015, while in 2017 it decreased compared to 2016. Meanwhile, liquidity in terms of Cash Ratio is getting better than in 2015 and 2016. However, in 2018 liquidity from the Current Ratio aspect decreased. Liquidity in terms of Cash Ratio in 2018 decreased compared to 2017, but the company remains liquid. These findings indicate PT.  ACE  Hardware Indonesia, Tbk is liquid.  Profitability in terms of Gross Profit Margin PT.  ACE  Hardware Indonesia,Tbk in 2017 was better than 2016 and 2015 but decreased in 2018. Furthermore, profitability in terms of Net Profit Margin in 2016 was better than in 2015 and 2017 and in 2018 there was an increase in Net Profit Margin exceeding NPM in the previous year. These findings indicate PT.  ACE  Hardware Indonesia, able to make a profit during 2015-2018. Keywords: Liquidity,Current Ratio,  Cash Ratio,Profitability,  GPM,NPM

This study was conducted to find out whether the transportation costsof cement at PT. Bosowa in 2020 to distribute cement from Palaran andBalikpapan storage warehouses to markets that require it, namely Handil,Samboja, Samarinda and Spaku, can be saved or streamlined by usingtransportation methods. It also proves whether the temporary load allocationusing the North West Corner Method has provided the optimum solution orwhether it must be accompanied by optimal testing.The theoretical basis used in this study is management accountingtheory which emphasizes cost efficiency and transportation theory whichpresents transportation methods.The analytical tool used in this study is the North West Corner Method(NWCM) to allocate temporary loads while the optimal allocation uses theStepping Stone Method.The findings of this study indicate that the use of the North WestCorner Method of temporary load allocation does not necessarily result inoptimal load allocation and determination of transportation costs, thereforeit is necessary to test the temporary load allocation using the stepping stonemethod or the modified distribution method. Transportation Method isproven to be able to streamline cement transportation costs at PT. BosowaSamarinda branch in 2020.

Finance is a basic need for every company. No company started without finance and its sustainability  also determined by financial factors. The importance of these financial factors  for the sake of survival, a company needs to maintain healthy finances or prevent financial distress. This can be done if the company knows and understands financial distress and predict factors or factors that affect financial distress. This study is a library research that examines several empirical studies on financial distress and financial statements that are used to predict financial distress. The results of the study indicate that financial distress  is a condition that indicates a company is at two extreme points starting from the company experiencing an inability to meet short-term financial obligations where the company is illiquid to the point of being insolvable and if not addressed immediately can experience bankruptcy. The results also show that to predict financial distress, logit regression analysis techniques, Altman Z-Score, Springate and Zmijewsky models and the Grover method can be used. Furthermore, this study shows that financial ratios can be used to predict financial distress either as a factor that has a significant positive effect or a significant negative effect, a significant positive effect or an insignificant negative effect. This is highly dependent on the posts forming the financial ratios used to predict the financial distress of a company as well as general factors, external factors and other internal factors. Keyword : Financial Distress, Financial Statements, Liquidity,  Solvency, Profitability, Activity Ratio