https://journal.lajagoe.com/index.php/lajonga <p><strong>The </strong>Journal of Accounting and Finance (LAJONGA) is dedicated to the <strong>promotion</strong> and dissemination of research in all leading areas of <strong>economic research</strong> by <strong>publishing</strong> the results of ongoing research in <strong>a blind and agreed-on process according to</strong> international scientific or scientific standards. Articles written by business leaders, policy <strong>analysts,</strong> and active researchers for an audience of <strong>experts, practitioners,</strong> and students in all areas <strong>of finance and accounting</strong> related to finance and education. <strong>Elective topics include research on</strong> budgeting, taxation, processes, investments, regulatory <strong>procedures,</strong> and <strong>corporate</strong> financial <strong>analysis.</strong> LAJONGA also includes theoretical and empirical <strong>analyzes</strong> related to financial reporting, <strong>stock prices,</strong> financial markets and institutions, corporate <strong>finance,</strong> and corporate governance. Articles of regional interest are welcome, especially those <strong>related</strong> to lessons that <strong>can</strong> be applied <strong>to</strong> other regions <strong>of</strong> the world.</p> Universitas Ichsan Sidenreng Rappang en-US Journal Of Accounting And Finance 3090-4625 https://journal.lajagoe.com/index.php/lajonga/article/view/145 <p><em>Covid-19 is a virus that has a high transmission rate. The emergence of Covid-19 in March 2020 caused its negative impact to be felt by many people in the world, including Indonesia. One of the impacts is the economy of PT. Indofood CBP Successfully Prosperous. This research aims to analyze the comparison of cash flows of PT. Indofood Before and During Covid-19. The research design used is comparative with quantitative secondary data. The data collection method is documentation. The documents used are official documents in the form of company financial reports. The ratio used to measure financial performance is the cash flow ratio. This research uses normality tests and hypothesis testing. If the distribution is normal then the Paired Sample T-Test is used and if the distribution is not normal then the Wilcoxon Signed Rank Test is used. The research results show that the cash flow ratio in the company PT. Indofood CBP Sukses Makmur in the period before and during Covid-19 did not experience significant changes or there were no differences before and during Covid-19, so the hypothesis is rejected. </em></p> Semma Aprilyah Mariam Makmur Ari Ayu Copyright (c) 2025 Journal Of Accounting And Finance 2025-10-26 2025-10-26 2 1 12 23 10.61912/lajonga.v2i1.145 https://journal.lajagoe.com/index.php/lajonga/article/view/144 <p><em>In the 2020-2022 period the financial performance of PT. Bank Rakyat Indonesia experienced fluctuations which gave a bad signal to stakeholders. Therefore, this research aims to analyze the financial performance ratios of PT. Bank Rakyat Indonesia from 2020-2022 using liquidity, solvency and profitability ratios. This research uses quantitative descriptive methods. The data used is secondary data in the form of PT's financial reports. Bank Rakyat Indonesia is published on the Indonesian Stock Exchange using data collection methods, namely documentation techniques. The data analysis technique used is using ratio analysis techniques in the form of liquidity consisting of the Current Ratio and Quick Ratio, solvency consisting of the Debt to Assets Ratio and Debt to Equity Ratio, and profitability consisting of Return on Assets and Return on Equity. The research results show that liquidity ratios, both CR and QR, have decreased but the percentages meet established industry standards so they are in the "good" category. The solvency ratio, namely the DAR, fluctuates with a percentage that does not meet industry standards so it is categorized as "not good", while the DER also fluctuates but the percentage meets industry standards so it is categorized as "good". As for profitability ratios, ROA and ROE experienced successive increases in each period but did not meet industry standards so they were categorized as "poor". </em></p> Laura Angelina Haeril Haeril Jumriah Basri Copyright (c) 2025 Journal Of Accounting And Finance 2025-10-26 2025-10-26 2 1 01 11 10.61912/lajonga.v2i1.144