Corporate value is very important for a company to achieve its main objectives. Companies always want to increase their values to look expensive sothat investors are willing to invest funds in them. Increased corporate value is influenced by many factors both from fundamental factors and technical factors.Fundamental factors come from within a company such as growth opportunity, profitability, capital structure, ownership structure, and firm size. While technicalfactors come from outside the company such as volume and frequency of stock trading in the stock market. The higher the resulting factor the higher the value of the company produced.Based on the results of research and discussion it can be seen that in the results of Bootstrap Test Coefficient of Company Value Construct Line, Growth Opportunity variables measured using IOE, INVOS, PER, MBTA, and MBTE show that MBTA and MBTE have a positive and real effect on Growth Opportunity. Profitability variables measured by using ROA and ROE indicate that Profitability is influenced significantly by ROA and ROE Variable GrowthOpportunity have a positive and significant impact on company value. All exogenous variables (Capital Structure, Ownership Structure, Company Size,Trade Volume, Frequency of Trade) have no effect on Corporate Value. Corporate Value Variability can be explained by the Capital Structure, Size Ownership Structure, Trading Volume and Trading Frequency of 99.2% and the rest of 0.8% explained by other variables.

Banking companies, including Islamic banking, need to avoid problems that can cause financial failure, which can make the bank unable to carry out its business operations and may end up in bankruptcy, so that the level of soundness of the bank based on risk must always be monitored. Therefore, banks must maintain their financial ratios in accordance with Bank Indonesia decisions and maintain their performance. So analyzing the effect of the Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and the Ratio of Operating Costs to Operating Income (BOPO) on Return On Assets (ROA) in Islamic Banks is considered very important.   This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and Operational Costs on Operating Income (BOPO) on Return On Assets (ROA) at Islamic Commercial Banks in Indonesia. This research includes quantitative research and the type of data used is secondary data. The data used in this study is the ratio of CAR, FDR, BOPO, and ROA for the period 2014–2019 which was obtained from the annual Financial Statements on the official website of each bank.   The population in this study were 14 Islamic Commercial Banks in Indonesia. After passing the purposive sampling stage, there were 6 samples of Sharia Commercial Banks that were suitable for use, namely BCA Syariah, BNI Syariah, Bank Mega Syariah, Bank Muamalat Indonesia, Bank Panin Dubai Syariah and BRI Syariah. The analytical method used in this research is Multiple Linear Regression Analysis.   The results of the partial study with the t-test showed that the CAR and FDR variables had a positive and significant effect on the ROA of Islamic commercial banks. While the BOPO variable has a negative and significant effect on the ROA of Islamic commercial banks. And the results of the f test show that the CAR, FDR, and BOPO variables together have a significant influence on the ROA of Islamic commercial banks. The predictive ability of these three variables on ROA is 82.7%, the remaining 17.3% is explained by other variables outside of this research.   Keywords: Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Operating Expenses per Operating Income (BOPO), Return On Assets (ROA)

Harga Jual adalah penetapan harga yang tidak sekedar haya pemikiran saja, tetapi harus mengguanakan perhitungan yang teliti dan cermat dan harus diselesaikan dengan sasaran yang dituju oleh UMKM. Sehingga Tinjauan atas penerapan harga jual perlu diimplementasikan agar menghasilkan harga jual yang maksimal. Tujuan dari penelitian ini adalah Untuk mengetahhui cara penerapan harga jual produk dengan menggunakan metode Cost Plus Pricing pada UMKM Desira. Tempat penelitian yang dilakukan penulis adalah Jl.wates No.19, RT.02/RW.12, Gunung Batu, Kecamatan Bogor Barat, Kota Bogor, Jawa Barat yang merupakan UMKM yang bergerak di bidang makanan ringan. Hasil dalam penelitian ini menujukan bahwa dalam pemasaran produk perlu diperhatikan oleh pelaku usaha dan dapat dibantu dengan adanya implementasi pada harga jual produk dengan baik dan pengendalian akutansi keuangan yang optimal. Sehingga apabila berjalan dengan baik maka akan mengahsilakan pemasaran yang lebih baik, cepat dan menguntungkan baik pemilik usaha dan pelanggan merasa puas  pada UMKM Desira.

Perusahaan senantiasa akan berusaha untuk mengembangkan usahanya salah satunya dengan cara meningkatkan volume usaha. Hal ini bertujuan agar perusahaan mencapai laba optimal. Dalam proses pengembangan usaha, perusahaan membutuhkan modal usaha yang digunakan untuk menunjang kelancaran operasional perusahaan . Besarnya kebutuhan modal Usaha bagi perusahaan akan berbeda-beda, tergantung dari jenis usaha yang digarap, mulai dari usaha kecil, menengah, dan usaha besar. Masing-masing memerlukan modal dalam batas tertentu. Pada awalnya suatu perusahaan membiayai modal kerjanya berasal dari pemilik perusahaan. Namun seiring dengan perkembangan yang telah dicapai perusahaan, maka kebutuhan modal usaha pun akan meningkat dari waktu ke waktu. Modal usaha perusahaan dapat meningkat apabila terjadi peningkatan jumlah penjualan perusahaan. Peningkatan penjualan menyebabkan peningkatan jumlah persediaan barang dagangan. Modal Usaha dibutuhkan dalam rangka membiayai peningkatan jumlah persediaan bagi perusahaan. Penambahan modal usaha dapat dilakukan dengan berbagai cara, salah satunya adalah dengan mengakses permodalan lewat perbankan dengan pengajuan pinjaman.   Kata kunci: Modal Usaha, Pengembangan Usaha, perbankan.

This study aims to analyze the effect of inflation and BI 7-Day (Reverse) Repo Rate on Retrun On Assets(ROA). The data obtained were then entered into the Statistical Package Social Sciences (SPSS) program to carry out advanced statistical analysis. Data obtained from the financial statements of 10 banks listed on the Indonesia Stock Exchange (IDX) during the period 2015 to 2019. The analysis techniques used are classical assumption tests, hypothesis testing, and others. The results obtained from the simultaneous hypothesis test (f test) show that inflation and the BI 7-Day (Reverse) Repo Rate simultaneously have an effect on Retrun On Assets(ROA). The results of the partial test (t test) show that inflation data has a significant negative effect on Retrun On Assets(ROA) and BI 7-Day (Reverse) Repo Rate data has a significant positive effect on Retrun On Assets(ROA). The result of the coefficient of determination with adjusted R2 shows that the predictive ability of this research data is 98.8%, meaning that the independent variables, namely Inflation and BI 7-Day (Reverse) Repo Rate affect the dependent variable, namely Retrun On Assets(ROA). amounting to 98.8 %   Keywords : Inflation BI 7-Day (Reverse) Repo Rate, Retrun On Assets(ROA)