Financing Planning in New Normal Era for Increasing Profit

This article aims to see literature studies related to financial planning with profitability, and given a perception from researchers, The method used in this scientific article is qualitative with literature studies derived from existing scientific articles related to the variables in this study,   This scientific article provides reinforcement from the findings of literature studies from the literature of scientific articles and justification of two variables that exist absolutely, especially proprietary articles (Blazek et al., 2023) by saying that there is a correlation between financial planning variables and Profitability, but different objects, where this scientific article discusses the new era post covid 19. Researchers who will conduct research with variables in this scientific article can develop scientific articles with accompanying variables that can make differentiators and new findings both quantitative models, theories or research objects.

This article aims to see literature studies related to financial planning with profitability, and given a perception from researchers, The method used in this scientific article is qualitative with literature studies derived from existing scientific articles related to the variables in this study, This scientific article provides reinforcement from the findings of literature studies from the literature of scientific articles and justification of two variables that exist absolutely, especially proprietary articles (Blazek et al., 2023) by saying that there is a correlation between financial planning variables and Profitability, but different objects, where this scientific article discusses the new era post covid 19. Researchers who will conduct research with variables in this scientific article can develop scientific articles with accompanying variables that can make differentiators and new findings both quantitative models, theories or research objects.

INTRODUCTION
Indonesian Journal of Business Analytics (IJBA) June, Vol. 3, No. 3, 2023: 875-884 877 changes, according to (Visser et al., 2022) states the general theory of profitability, better indicators and higher satisfaction of company employees results in higher returns on initial investments of real estate, capital, or other business components in the form of profits. The descriptions above are qualitative phenomena and the results of scientific articles that are used as a reference, so the purpose of this scientific article is to see literature studies related to financial planning with profitability, and given a perception from researchers.

THEORETICAL REVIEW Financial Planning
According to (Lind et al., 2020)while according to (Setiawati et al., 2018) at the individual level, unhealthy financial management can be a sign of lack of financial literacy.

Profitability
According to (Horngren et al., 2002) profitability is the ability of a company to generate profits that exceed the costs and risks inherent in its operations. Factors that affect profitability are selling price, production costs, operational efficiency and risk management, furthermore according to (Hanafi & Halim, 2012) profitability is a metric that measures a company's ability to generate profits at a certain level of revenue, assets, and equity.

METHODOLOGY
The method used in this scientific article is qualitative with literature studies derived from existing scientific articles related to the variables in this study, the following will be displayed metric table of scientific articles as below;

RESULTS
The metric table above is in accordance with the purpose of this scientific article related to the findings of variables in this scientific article, then the scientific article above is the findings of existing literature studies will be given the following description of the results; Financial Planning variables from the results of literature studies from scientific articles found as follows; Study from (Oral &;CenkAkkaya, 2015) research results The purpose of this report is to evaluate the risks posed by variations in cash flows, according to the example of the company's 2014 budget, cash flow risk in this situation is calculated. Regardless of whether the loan is extended or not, the analysis is carried out with two different scenarios to see the liquidity risk of the sample business, the next study from (Ahmed & Salleh, 2016) research results Using the hierarchy of needs and financial planning model, an overarching IFP framework is presented that can be used by underprivileged communities. It is also recognized that non-poor households play a complementary role in providing money for Waqf and Zakat, a further study from (Palaci et al., 2017) research results Both direct and indirect effects of parents' financial socialization can be seen in the SPR. In addition, the financial behavior of parents serves as a good example for those who want to improve financial literacy, decision-making ability, and knowledge of SPR, The described FPR variants include every variable, In our last section, we discussed the mechanisms by which parental financial socialization is positively correlated with financial literacy and skills that affect FPR and offers several implications and directions for future research.
The next study from (Setiawati et al., 2018) community in various groups, it is important to identify the construct of Islamic financial literacy, as well as its dimensions and indicators, the government and other stakeholders can use it as a reference source in political decision making related to the implementation of financial inclusion programs, the next study from (Kumar et al., 2019) (Kumar et al., 2019) Research results of women's poor financial management and vulnerability to retirement poverty are highlighted in the literature on financial planning for women's pensions, developed countries have conducted most of the research in this area, the most common type of research is empirical studies using regression analysis models, important elements for women's financial planning for retirement are also highlighted in this literature review, these include sociodemographic variables, psychological theory, financial knowledge, and one's level of strength and economic state, subsequent studies from (Fox & Bartholomae, 2020) the results of the study summarize and briefly explain how the COVID-19 pandemic affects household finances, pandemic stress is considered a short-term or long-term disruption to client financial planning and financial problems, client worries, and The practical changes brought about by the pandemic are outlined based on qualitative responses from financial planning practices, globally, respondents claim that financial planning practices have accelerated the use of communication technology as clients face unprecedented stress as a result of the evolving healthcare, economic, and political environment in the United States, practical suggestions are made based on observations and disclosures from the sample training planner.
A subsequent study of (Tomar et al., 2021) results in positive association research between future prospects, clarity of retirement goals, financial literacy, and social groups supporting appropriate retirement planning behaviors. Clarity of future prospects and retirement goals also mediates. Our research is aimed at financial planner professionals, advisors, and consumers, a study from (Sun, 2022) the results of research perspectives on management learning and growth are the most important factors in respondents' choice of bank wealth management. This article also contains implications for management practices, subsequent studies from (Sevriana et al., 2022) with research results complement key terms that are often used in participatory Islamic economic planning theory as a reference, the most frequently used when combined documents are combined into RIS files are financial literacy, financial literacy, financial behavior, financial decision making, inclusion finance, risk sharing, and financial discourse.
The next variable is profitability with findings from; The next study from (Katusiime, 2021) the results of the COVID-19 pandemic research only had a significant negative impact on bank profitability in the long run. In general, the explanatory variables used in this study had both short-and long-term effects on bank profitability, although the effects were not consistent across different measures of bank profitability. In the short term, bank profitability is usually negatively and significantly affected by non-performing loan ratios, liquidity ratios and market sensitivity risks, while government bond interest rates and lending rates have a significant positive effect on bank profitability. Moreover, the study concludes that short-term bank profitability is likely to remain, albeit moderately, suggesting that Uganda's banking sector may not show major deviations from the fully competitive market structure. In general, bank profitability in the long run is positively and significantly affected by the ratio of non-performing loans to real GDP, lending rates and interest rates on government bonds, while market and exchange rate sensitivity risks affect bank profitability significantly and negatively.
Surprisingly, according to the study, inflation does not have a significant impact on bank profitability in the short or long term, a subsequent study from (Shaikh et al., 2022) with the results of research that the capitalization of renewable energy companies increased by 150% while revenues decreased by 2%. However, the capitalization of fossil fuel companies has increased and the average growth rate is 35%. The situation in the fossil fuel market is that company sales are down 32% while capital is up 35%. This indicates a bubble in the non-renewable energy market. The article points out that economic growth has slowed in many countries around the world during the coronavirus pandemic, but the transition to renewable energy will help improve the quality of life of the population and ensure economic growth.
The next study of (Visser et al., 2022) research were decided as a neural network model, which first predicts utilization and then CCLU based on the utilization value obtained, when the model is completed, it will be determined whether using CCLU metrics as a management tool to make strategic decisions that set limits can result in increased profits, when the CCLU value approaches 100 (i.e., clients are completely satisfied with the new limits and use them at the same level as the previous ones), it was found that strategies with CCLU values can lead to higher profits, higher KPI scores are connected, (Paguay.et.al, 2023) The results of the financial planning study are directly correlated with the profitability of the company, according to annual calculations that predict profit growth of 13.59 percent for the 2023 period with The implementation of the plan, this study is directly related to the variables of this scientific article with the results that there is a correlation between the two variables.
Subsequent studies from (Lim & Morris, 2023) research results after the pandemic, the profitability of early adopters usually returns quickly, our Indonesian Journal of Business Analytics (IJBA) June, Vol. 3, No. 3, 2023: 875-884 881 empirical study mainly pertains to developing countries because this is where businesses are most likely to adopt incremental innovation rather than global innovation, it is best to be careful when extrapolating from our results, future studies of (Blazek et al., 2023) The results of the ROA, ROE and ROS indicator research did not experience significant changes between company size classes before, during and after the pandemic. Since these companies are heavily influenced by government regulations in V4 countries, the change is most noticeable in smaller companies in the ROS indicator. The added value of this article comes from the analysis of selected profitability indicators in most Central European countries and their importance. The description of some scientific articles the results above are related to the variables in this scientific article provides a qualitative picture.

DISCUSSION
The results of the discussion of the two variables above that the scientific articles above are true, the first is financial planning with the findings of scientific articles that are described and researchers in this scientific article justify and strengthen with opinions that are not much and can provide benefits, for the second variable of profitability, there are indeed many of these variables but related to the new era post covid 19, then there is an article that states that the variable of financial planning with profitability has a correlation from scientific articles (Blazek et al., 2023)

CONCLUSIONS AND RECOMMENDATIONS
From the results of the discussion above, it is concluded that this scientific article provides reinforcement from the findings of literature studies from the scientific article literature and justification of two variables that exist absolutely, especially proprietary articles (Blazek et al., 2023) by saying that there is a correlation between financial planning variables and profitability, but different objects, where this scientific article discusses the new era post covid 19.
Researchers who will conduct research with variables in this scientific article can develop scientific articles with accompanying variables that can make differentiators and new findings both quantitative models, theories or research objects.

FURTHER STUDY
This article is expected to add treasures to the financial and other fields.

ACKNOWLEDGMENT
Researchers are aware that there are still many shortcomings and imperfections in this scientific article, thanks to all parties who have helped until this scientific article is finished.