This study aims to examine: 1) the effect of tax avoidance on earnings quality; 2) the influence of corporate governance on earnings quality; and 3) Effect of leverage on earnings quality; The research method used in this study is descriptive and verification. The population target in this study is banking companies listed on the Indonesia Stock Exchange (IDX) with observations in 2012-2017. Data to be used in research is secondary data in the form of data from annual reports and company financial statements. Validity and reliability testing is done before testing the hypothesis. This study uses the SPSS Version 25 analysis technique. The conclusion of tis research shows that tax avoidance, institutional ownership, independent commissioners, independent auditor, and leverage affect the quality of earnings by 31.1%. Almost 69.9% is explained by other variables outside the model.

This study aims to observe and determine the relationship of Islamic banking learning to saving interest in FKIP students at Muslim Nusantara University (UMN) Al Washliyah in Islamic banks. This research is a descriptive-quantitative study with 56 samples of UMN Al Washliyah Medan students. Based on the results of the study there is a significant relationship between product learning, Islamic bank services to interest in saving students in Islamic banks. The output of SPSS data shows that product variables, service variables and saving interest variables can be concluded that the value of F Change is 0.000 <0.05, so there is a significant correlation with the degree of moderate correlation relationship where the correlation coefficient is 0.524 located between 0.41 to 0, 60 on the Pearson correlation value.

Since 2001, China's first open-end fund - Huaan Innovation has been listed since its listing, China's securities market has made a pivotal role in the development of the investment market, the securities investment fund has played a pivotal role, gradually gain market recognition, while the open-end fund with its unique The advantage has attracted a large number of investors, and the scale has gradually expanded, which has also had an increasingly large impact on the A-share market. However, the evaluation mechanism of open-end fund performance is relatively backward, which brings great inconvenience to the investment work of stakeholders. Therefore, how to effectively evaluate fund performance has become a hot issue in the fund industry. Years of market operation have made people gradually realize that the important role of liquidity risk in open-end funds has also attracted more and more attention from the fund industry. This paper analyzes the impact of turnover rate and information ratio on China's fund performance (measured by Sharpe ratio, Treynor index, Jensen index) through empirical research, and attempts to help fund industry choose the right way to improve fund performance through research results. This paper selects the panel data of 476 funds from 2009 to 2015, and analyzes the relationship between liquidity risk and fund performance by using the fixed effect model of heteroscedasticity control. There is a positive correlation between turnover rate and information ratio and fund performance. Finally, this paper combines the reality of China and the empirical results from the perspective of investors, fund management companies and regulatory agencies.

Financial analysis is the process of reviewing the financial position of the company. Ratio analysis is extensively used by companies as a tool to predict the profitability and survival in the competitive environment. This study aims at analysing the financial soundness of Eicher Motors using ratios. The primary objective of this study is to evaluate the performance of Eicher motors over the last decade. The reference period used for the study is 11 years starting from 2008 to 2018. Ratios calculated for this purpose are Return on capital employed, net worth, Debt to Equity, Gross profit Margin, asset turnover, Interest Coverage Ratio, Earnings Per share. EBIDTA/Turnover. Secondary data was collected from Annual reports of Eicher Motors to derive relevant information. OPM has indirect relation with company’s financials. The results reveal that the company has performed reasonably well in the last decade. The company has earned high returns as return on capital employed was highest in the year 2016 to 78.64 per cent from 15.9 per cent in 2008. Increasing EPS shows that the company is earning huge profits and thereby benefitting their equity shareholders. Declining debt to equity has a positive impact on the firm’s performance as it depicts that company is using less debt to meet its financial obligations. It also reveals that they will be able to pay off all their debts in the future.

The goal of this research is to analyze the factors that affect the rate of loan repayment by SMEs with a case study on SMEs businesses PNPM-MP PPMK built in Palembang, Indonesia. This study used logistic regression analysis techniques using six independent variables are gender, Business Turnover Value, Ceiling Loans, Period Repayments, Loans Frequency, and Installment Credit System. The dependent variable is the rate of repayment that is categorized Current and Delinquent. The results showed that the factors that influence and significantly related to the rate of repayment PPMK loan repayments are a business turnover value, Ceiling credits value, payback periods and installment system.

This study aims to analyze the performance of PT Garuda Indonesia (Persero), Tbk Period of 2011-2017 due to the phenomenon of its stock price decreasing relative to the IPO price. Analysis of this study using the variables Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turn Over (TATO), Return On Equity (ROE), Price Earning Ratio (PER), Market Value Added (MVA), and Company Size (Size). Based on the analysis, only the DER and MVA variables have a significant, the other variables have not significant. Where DER has negative effect and MVA has a positive effect on stock prices. R2 value of 0.7436 means 74.36% of the stock price is influenced by CR, DER, TATO, ROE, PER, MVA, and Size, while 25.64% is influenced by other factors. The results of the DER analysis is states that the greater the debt, the higher the risk that the company will bear. The results of MVA analysis is states that investors will be attracted to companies that have good MVA values. To increase stock prices, it is recommended that the GIAA need to reduce debt levels and increase MVA.

This study aims to analyze the effect of JKN mobile services on brand image and satisfaction of JKN participants, brand image on satisfaction of JKN participants, and analyze the effect of JKN mobile services through brand image as an intervening variable towards satisfaction of JKN participants. The population in this study were all participants in the Jambi City Branch Health Social Security Organizing Agency which were as many as 563,806 people. The sample size refers to Slovin theory with an e value = 10%, so that a sample of 100 participants was obtained. The collection method uses a survey, followed by a statistical method to test the hypothesis that is by path analysis. The results of this study indicate that JKN mobile services have a positive and significant influence on brand image and satisfaction of JKN participants, as well as brand image has a positive and significant influence on satisfaction of JKN participants. Besides that JKN mobile services through brand image also have an influence on the satisfaction of JKN participants.