The objective of this research was to determine and analyze how the effect of Current Ratio, Debt Equity Ratio and Debt To Asset Ratio on Return On Assets of Cooperatives in Palembang City. The research sample comprised of 30 cooperatives financial reports with a total of 6 observations for 5 years and selected by purposive sampling. The data analysis technique used was linear regression analysis techniques. In this research, the liquidity variable was measured using the Current ratio, debt was measured using Debt to Equity Ratio, debt ratio was measured using Debt to total asset ratio and Profitability was measured using Return On Assets (ROA). The hypothesis testing used was multiple analysis techniques with the SPSS version 23 application. The results showed that CR partially had a positive and significant effect on ROA. While partially DER had a negative and significant effect on ROA. Partially DAR had a negative and significant effect on ROA Simultaneously, the effect of CR, DER, and DAR had a positive and significant effect on ROA with a coefficient of determination (R2) of 67.2% while the remaining 32.8% was affected by other variables.

The research purpose was specifically to analyze and assess the effect of recruitment, training, and placement of experts on the capacity building of  regional representatives council partially and simultaneously. The research method used an associative survey approach, the collection of field data used questionnaires and interviews,analyzing data used quantitative techniques (tools, spss 23). The research population was 114 DPRD secretariat employees with 60 employees as the sample. The t-test results implied that partially recruitment affected on capacity building with t count 2.511 > t table 2.003, while partially training had a positive  and not significant effect with t count 0.200 < t table 2.003, and partially placement had a negative and not significant effect on capacity building. The results of the F test revealed that simultaneously recruitment, training,and  placement had a positive and significant effect on capacity building with F count 2.809 > F table 2.76.

This research aims to determine the influence of credit distribution determinations of Spread of Interest Rate (SIR), Loan to Deposit Ratio (LDR) and Non Perfoming Loan (NPL) against the profitability of commercial banks. The focus of research is on the banking industry listed on the Indonesia Stock Exchange (IDX). The population used in this research is a public bank listed on the Indonesia Stock Exchange in 2010-2018. This study uses multiple regression analysis methods with data processing techniques using 8 eviews. The test results proved that: 1) The increase in SIR has no effect on the profitability of the national commercial Bank located in IDX period 2010-2018. ; 2) The increase of LDR negatively affects the profitability of the national commercial Bank located in IDX period 2010-2018; 3) The NPL increase affects the increase in profitability of the national commercial Bank located in the IDX period 2010-2018.

The company's policy on financial decisions taken by the company will determine the company's performance reflecting in the results of performance ratios will ultimately increase or decrease the firm value. The manufacturing sector in financial decisions is taken by manager focused on improving the company's internal performance and measured through profitability risk ratios through the Return on Assets (ROA) ratio, liquidity risk ratio through Current Ratio (CR), and leverage ratios through the Debt Equity Ratio (DER) so that achievement of the three ratios is expected to increase investor trust to increase the company value. This research was aimed to determine the ROA, CR and DER of Firm Value (FV). The population of this research was the automotive manufacturing company listed on the IDX. The method of determining the sample used purposive sampling based on the criteria determined with 12 automotive manufacturing companies as the sample. The secondary data research data was obtained from IDX (www. Idx.co.id). The hypothesis testing used was multiple analysis techniques with the SPSS version 23 application. The data testing used was t test, that ROA had a negative effect on FV with t count -4.333 <t table 2.0141, CR had a negative effect on FV with -5.632 <2.0141 and DER had an effect on FV with 9,289> 2.0141 and ROA, CR, and DER had an effect on FV with F count 51,872> F table 4.0670. The results proved that partially ROA had a negative effect on FV, CR hada negative effect on FV, DER had a positive effect on FV. While simultaneously ROA, CR and DER had an effect on FV.

Tujuan penelitian – Penelitian ini bertujuan untuk menganalisis pengaruh variabel - variabel independen Capital AdequacyRatio (CAR), Dana Pihak Ketiga (DPK), Non-Performing Loan (NPL) Net Interest Margin (NIM) dan Tingkat Suku Bunga bank terhadap Penyaluran Kreditdan Implikasinya Terhadap Profitabilitas dari 28 Bank yang terdaftar DI BEI Periode 2010-2014.Desain/Metodologi/Pendekatan– Metode analisis yang digunakan data Panel Regresi dengan tiga model yaitu Common Efek Model, Fixed Efek Model dan Random efek Model, termasuk test statistik yaitu uji Chow, ujiLagrange Multiplier dan uji Hausman.Temuan– Hasil penelitian menunjukkan seluruh variabel independen CAR, DPK, NPL, NIM, dan TSBBsecara bersama-sama mempengaruhi penyaluran kredit bank (PKB) secara signifikan. Demikian juga terhadap Kinerja Profitabilitas yang diproaksikan dengan ROA variabel-variabel tersebut termasukPKBberpengaruh secara bersama-sama dan signifikan.Keterbatasan penelitian– Penelitian ini hanya mengunakan indikator internal keuangan bank sebagai variabel independen. Penelitian ini belum memasukan faktor makro ekonomi dalam variabel independen.Selanjutnya topik penyaluran kredit bank dapat dikembangkan dengan mengunakan indikator internal bank dan makro ekonomi bagaimana implikasinya terhadap return saham bank-bank yang terdaftar di Bursa Efek Indonesia sebagai varibael dependen.Originality/value–