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This study aimed to analyze the enhancement of the competitiveness of the MSME Magewair Production through the optimization of financial statement preparation. As one of the key pillars of Indonesia’s economy, MSMEs often face challenges in financial management, particulary in preparing financial statements in accordance with accounting standards. The research employed a qualitative method with a case study approach, where data were collected through in-dept interviews with the management of Magewair Production and the analysis of existing financial statement documents. The results indicate that although Magewair Production has routinely carried out financial recording, the reports produced remain simple and have not complied with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The main constraints include a lack of accounting knowledge, limited technology, and insufficient training. Optimizing financial statement preparation can improve operational efficiency, access to funding, business growth, and the reputation and trust of stakeholders. This study recommends SAK EMKM training, the utilization of simple accounting technology, and guidance from government or academics to assist MSMEs such as Magewair Production in preparing better financial statements, thereby enhancing their competitiveness in the market.

Air gaps between the probe and the skin surface can produce shadowing artifacts in the presented image. With the help of gel pad Artefact Shadowing can be minimized. However, in ultrasound examination Shoulder ultrasound examination performed with the patient sitting, it is possible that the gel pad is not stay consistently on the examined area. This is due to the pull of the earth's gravity, so the gel pad sheet model is still less supportive for this examination. support for this examination. The aim of this study was to develop a product design in the form of a Gel-based auxiliary applicator to optimize the examination of the Shoulder ultrasound examination, which has been tested for function based on the aspects of comfort and quality of quality of the resulting image. The Research and Development study was conducted with a multidimentional approach, resulting in a product that was tested for comfort by sonographers and tested for comfort by sonographers and image quality by radiologists. interpretation of radiologists. Data processing was done by conducting comparison of ultrasound examination of Supraspinatus Tendon in patients with body weight below 18.5 based on BMI calculation by using standard gel and by using the product, 30 samples each. The product design consists of gel pad and silicon rubber RTV-48. With the composition of the gel pad is gel wax and paraffin (5% of gel wax). Where silicon is designed with a thickness of 2 mm resembling the thickness of human skin. Product test results obtained that the comfort aspect is more optimal with the product than without using the product.

The results of this study indicate that DT Peduli Jambi has not yet fully optimized the management of productive zakat, despite having a structured management system in place. Based on data analysis, several key factors were identified as obstacles to optimization. First, there is a lack of public trust in the institution, as reflected in the absence of significant growth in zakat collection over the past three years. This condition highlights the need for more effective communication and transparency strategies. Second, administrative challenges remain, such as a record-keeping system that is not yet fully integrated digitally and limited human resources with expertise in managing productive zakat. Third, resistance to change among beneficiaries persists, with approximately 30% refusing to adopt modern business management methods offered by the program. Fourth, there is a high dependency on assistance, with 40% of beneficiaries still heavily reliant on institutional mentoring. Fifth, participation in training programs remains low, with an average attendance rate of only 65%. Nevertheless, overall the program is categorized as “fairly successful” with an achievement score of 70 out of 100. This indicates that productive zakat holds great potential to promote economic empowerment of the community but has not yet been maximized due to structural and cultural barriers. Therefore, improvements are needed in transparency, capacity building of human resources, as well as persuasive and participatory approaches for beneficiaries, so that the goal of economic empowerment through productive zakat can be more effectively realized.

Sweet corn (Zea mays L. saccharata) is a high-value horticultural crop whose productivity is closely linked to effective nutrient management, particularly the balanced application of macronutrients—nitrogen (N), phosphorus (P), and potassium (K). This study evaluates the agronomic and economic impacts of applying NPK compound fertilizer at varying doses (0.5×, 0.75×, 1.0×, 1.25×, and 1.5× the recommended rate) on sweet corn growth and yield performance. Field experiments demonstrated that NPK application significantly enhanced vegetative growth parameters, including plant height, leaf number, and stem diameter, with improvements ranging from 15.8% to 37.3% over the unfertilized control. Yield components such as ear length, husked ear weight, and dehusked ear weight also showed marked increases, resulting in higher total yields per plot and per hectare. Among the treatments, the 1.25× dose achieved the highest relative agronomic effectiveness (RAE) at 147%, indicating superior nutrient utilization and biomass conversion. However, the 1.0× dose yielded the most favorable economic outcome, generating a net profit of Rp. 10,780,200 and an R/C ratio of 1.47, suggesting optimal cost-efficiency. These findings underscore the dual benefits of NPK compound fertilizer in sweet corn cultivation, highlighting that precise dosage not only maximizes agronomic performance but also enhances economic viability. The study recommends adopting the 1.0× dose for balanced productivity and profitability, while the 1.25× dose may be considered in contexts prioritizing yield maximization.

The process of managing, creating, or organizing something in the best way to achieve the best or ideal results is called optimization. Optimization aims to maximize or minimize certain values ​​to produce effective, successful results consistent with desired goals. You can communicate and interact with people you've never met in person using social media sites like Facebook. Online friendships can even be formed. Social media platforms like Facebook. Social media should be used with caution because almost everyone uses it. Facebook can be used for entertainment, education, promotion, and information sharing, all of which can be beneficial if done correctly. Everyone who uses Facebook should be aware of communication ethics, maintain their privacy, and refrain from sharing offensive content to maintain the security and usability of the platform. The implementation involves socialization methods and question-and-answer sessions with mothers at a social gathering. April 15, 2025. This activity took place at a resident's home. In addition to providing optimization training, the activity also aimed to improve communication between the village head and residents through the active involvement of participants. The goal was also to create a positive discussion atmosphere to improve community well-being and foster a stronger sense of togetherness and trust for future village growth. This will allow for identification of existing communication barriers and collaborative work to find solutions.

As an archipelagic country, Indonesia has significant potential for the utilization of renewable energy, particularly wind energy in maritime areas with low wind speeds (3–6 m/s). This study aims to design and test a vertical Savonius wind turbine system equipped with a Perturb and Observe (P&O) Maximum Power Point Tracking (MPPT) algorithm as a power source for shipboard water heating systems. The research method applied is Research and Development (R&D), integrating several components such as a DC generator, full-wave bridge rectifier, INA219 current sensor, anemometer cup sensor, ESP32 microcontroller, and a monitoring interface utilizing Google Spreadsheet and a 20x4 LCD. The system was tested under two operating conditions: without MPPT and with MPPT. The experimental results show that the application of the MPPT algorithm successfully increased power output by up to 272.64% while maintaining voltage stability despite varying wind speeds. Nevertheless, the average output power of 2.605 W remained insufficient to meet water heating requirements within a short time. For example, charging a 12V 50Ah battery would require approximately 9.6 consecutive days of operation, highlighting the system’s limitations in high-demand scenarios. Despite these constraints, the findings demonstrate that the vertical Savonius wind turbine integrated with MPPT has strong potential as a clean and environmentally friendly alternative energy solution for maritime applications, particularly for small-scale onboard electrical loads. This study contributes to renewable energy utilization in the shipping sector and provides a foundation for further technological development and optimization.

Pengelolaan persediaan pada bisnis penjualan suku cadang motor sering menghadapi tantangan ketidakseimbangan stok akibat kurangnya pemahaman terhadap pola pembelian konsumen. CV FOLC MORA, sebagai salah satu pengecer sparepart di Palembang, mengalami ketidakefisienan dalam pengendalian stok yang dapat mengakibatkan biaya penyimpanan berlebih atau hilangnya peluang penjualan ketika barang populer tidak tersedia. Kebaruan dari penelitian ini terletak pada konteks penerapan algoritma Apriori yang difokuskan pada skala usaha mikro, kecil, dan menengah (UMKM) penjualan suku cadang motor, yang relatif jarang dieksplorasi pada penelitian terdahulu yang umumnya menitikberatkan pada e-commerce berskala besar. Selain itu, penelitian ini tidak hanya menghasilkan analisis pola pembelian, tetapi juga mengintegrasikan hasil tersebut ke dalam dashboard interaktif berbasis Streamlit yang memudahkan pelaku UMKM dalam melakukan pemantauan stok dan perencanaan pembelian. Kombinasi konteks UMKM dan pemanfaatan dashboard analitik inilah yang menjadi nilai kebaruan sekaligus kontribusi praktis penelitian ini. Penelitian ini bertujuan untuk menganalisis pola pembelian menggunakan algoritma Apriori guna mendukung pengambilan keputusan dalam optimalisasi stok dan peningkatan penjualan. Metode yang digunakan adalah CRISP-DM (Cross-Industry Standard Process for Data Mining) yang terdiri dari enam tahapan: pemahaman bisnis, pemahaman data, persiapan data, pemodelan, evaluasi, dan implementasi. Data transaksi penjualan yang dianalisis berasal dari periode Januari hingga April 2025, dengan total 1.550 transaksi dan 6.478 data item. Pengolahan data dilakukan menggunakan Python dengan bantuan pustaka Pandas dan MLxtend, sedangkan hasil analisis disajikan melalui dashboard interaktif berbasis Streamlit. Algoritma Apriori menghasilkan keterkaitan kuat antar produk, seperti “Ban Luar Swallow 80/90-17” dan “Velg TK Excel Rim” dengan nilai support 1%, confidence 76%, dan lift 2,15. Temuan ini menjadi dasar penyusunan strategi bundling produk dan keputusan restok barang. Dashboard yang dikembangkan memudahkan pemilik usaha untuk mengunggah data transaksi, mengatur parameter analisis, serta melihat frequent itemset dan rekomendasi kombinasi produk. Pendekatan ini meningkatkan efisiensi pengelolaan stok, mendukung strategi pemasaran berbasis data, serta berkontribusi pada peningkatan kepuasan pelanggan dan kinerja penjualan.

Distribution is an important aspect that affects the operational efficiency of a company, especially in terms of goods delivery. This study aims to develop an optimization model for LPG gas distribution routes using Excel Solver based on geographic coordinate conversion. In this study, the method used includes converting geographic coordinates from decimal to Degree-Minute-Second (DMS) format, followed by conversion to kilometers to form a more accurate distance matrix. The optimization model was built using the Capacitated Vehicle Routing Problem (CVRP) approach, which takes into account vehicle capacity constraints (a maximum of 560 cylinders per truck) and the limited number of available fleets, which is only one truck. The results show that coordinate conversion produces high accuracy in calculating distances between distribution locations. By using Excel Solver, the optimization solution successfully minimizes the total distance traveled compared to the conventional route, where distribution is carried out more evenly to 57 scattered LPG base locations. The addition of Solver Parameters Evolutionary and All Different constraints proved effective in avoiding duplication of visits and producing optimal distribution routes. This solution not only improves distribution time and cost efficiency, but also improves service to customers by reducing delivery delays. The success of this optimization model is expected to be implemented by other distribution companies to improve their operational performance. This study also highlights the importance of selecting the right software to aid the distribution optimization process. Excel Solver, despite its simplicity, proved highly effective in solving complex distribution routing problems, especially when combined with coordinate conversion techniques that yield more accurate distances. Furthermore, the application of the CVRP method enabled more efficient decision-making in determining distribution routes, taking into account vehicle capacity and fleet limitations.

Fermentation of seluang fish (Rasbora spp.) pekasam is a traditional method for extending shelf life and enhancing flavor, typically produced through spontaneous fermentation dominated by lactic acid bacteria (LAB). However, uncontrolled production processes lead to significant variability in product quality. This research aims to optimize the fermentation process of seluang fish pekasam through a series of controlled microbiology-based experimental practicums. The experiments were designed to investigate the impact of two main parameters: (1) the use of a LAB starter culture isolated from high-quality pekasam, and (2) the control of incubation temperature (e.g., at 25°C and 30°C). During the fermentation period, samples were periodically analyzed to measure changes in physicochemical parameters, including pH, moisture content, and salt concentration. Microbiological analysis was performed to count the populations of LAB and other spoilage microbes. The results showed that the use of a LAB starter culture significantly accelerated the pH drop within the first 24 hours, reaching a critical pH below 4.5, which effectively inhibited the growth of pathogenic microbes. Furthermore, the optimal raw material ratio and controlled incubation temperature resulted in pekasam with a firmer texture and a more balanced sour-savory taste, differing significantly from spontaneously fermented products. Organoleptic tests confirmed panelists' preference for the product made with the optimal treatment. The conclusion of this study is that optimization through microbiology-based experimental practicums is key to the standardization and improvement of the quality and food safety of pekasam products.

PaDi UMKM is a limited liability company (PT) and is classified as a closed PT. PT PaDi UMKM was established in 2020. The purpose of this study is to determine the optimization of digital public relations in improving image. The theories used in this study are digital public relations theory and image theory. This research approach uses a descriptive qualitative method, with primary data collection techniques in the form of interviews with three informants and an expert, and secondary data in the form of documentation, both data and images. The results of the study indicate that the optimization of digital public relations by PaDi UMKM plays an important role in improving brand image. Referring to Clea Bourne's theory, PaDi UMKM utilizes digital tools such as blogs, articles, and social media for one-way and two-way communication. This strategy is supported by media monitoring that includes content planning, trend utilization, and sentiment analysis to understand public opinion. The success of building a positive image is supported by attractive visual content, inspirational storytelling, and active interaction with the audience, as well as collaboration with the Ministry of State-Owned Enterprises that strengthens credibility. Challenges in the form of user complaints about the application system are handled through fast responses and responsive customer service. With a solution-oriented approach, appropriate education, and the use of digital platforms, optimizing digital public relations not only increases positive public perception but also strengthens customer loyalty, making PaDi UMKM a reliable B2B marketplace.

This research was conducted with the aim of optimizing the assignment of working hours in the Procurement Division of PT. Pelindo Multi Terminal through the application of the Hungarian method. The fundamental problem faced is the imbalance between the number of permanent workers and the high workload that must be completed, thus creating a risk of inefficiency in the operational process. To address this problem, a quantitative approach was used with linear programming modeling techniques designed to produce a more systematic and measurable assignment allocation. Through the analysis conducted, an optimal solution was obtained regarding the distribution of working hours, where the total working time can be reduced to 10,120 minutes per month, lower than the previously set maximum limit of 10,560 minutes per month. These results indicate that the application of the Hungarian method is not only able to reduce excessive workloads on some employees, but also ensures a more proportional distribution of assignments among all available workers. In addition, this method can increase operational effectiveness because each worker receives a load according to their capacity, so that the risk of fatigue or decreased performance can be minimized. The findings of this study confirm that the Hungarian method is an alternative work scheduling strategy that is efficient to be applied in industrial environments with high task complexity. Proper implementation can also support the achievement of overall company productivity, improve the quality of human resource management, and strengthen the company's competitiveness in facing future operational challenges.

Micro, Small, and Medium Enterprises (MSMEs) are strategic sectors in the Indonesian economy, but often face challenges in efficient and data-driven production management. This article highlights the urgency of the Real Work Lecture (KKN) program as a form of student service in assisting MSMEs, especially in optimizing the production of snacks typical of Tebing Syahbandar. This research aims to optimize the production output of the Untir-untir Titik Factory with an Integer Linear Programming (ILP) approach using the Branch and Bound algorithm. Primary data is obtained through interviews and production documentation, including product type, raw material needs, operational costs, selling prices, and profit margins. The initial analysis was carried out using the simplex method using POM QM software to obtain a linear solution, which was then refined with the Branch and Bound algorithm so that the results were in the form of integers. The results of the study showed that the optimal solution was achieved by producing 25 bales of kolong-kounder and not producing other types of snacks, resulting in a profit of Rp1,650,000 per day. These findings show that the ILP approach with Branch and Bound is able to significantly increase the efficiency and profitability of MSMEs. In addition, this method can be used as a basis for quantitative-based production decision-making. This research also emphasizes the strategic role of KKN in technology transfer and real solution-based assistance for MSME actors in the region, thereby supporting the sustainable strengthening of the local economy.

The agricultural sector plays a crucial role in the Indonesian economy, contributing significantly to Gross Domestic Product (GDP), employment, and national food security. Conventional financing is often poorly suited to the unique characteristics of the agricultural sector, prompting the exploration of more adaptive alternatives. Islamic banking, with its principles of fairness and risk-sharing, offers innovative financing solutions. One such contract with significant potential but underutilized is the Salam contract, a purchase-and-sell contract where payment is made upfront and goods are delivered at a later date. This study aims to analyze the characteristics of the Salam contract in depth, identify challenges and opportunities in its implementation in the Islamic agricultural sector, and formulate strategies for optimizing its application. Using a qualitative descriptive research method based on literature review and comparative analysis, this article finds that the Salam contract offers an effective financing solution for farmers' working capital needs, price risk mitigation for farmers, and supply security for buyers. Key challenges include the risk of crop failure, quality risk, moral hazard risk, and limited supporting infrastructure and market understanding. Optimizing the Salam contract can be achieved through the development of innovative contract models, strengthening risk management through takaful instrumentation, utilizing digital technology, improving Islamic financial literacy, and collaboration between stakeholders. The implications of this research are expected to provide practical guidance for Islamic financial institutions, farmers, and policymakers to create a more inclusive and sustainable Islamic agricultural financing ecosystem. With the right approach, the Salam contract has the potential to become a key instrument in Islamic agricultural financing. Its widespread implementation can drive the transformation of the agricultural sector toward a more productive and equitable direction. Sustainable efforts are needed to ensure its effective implementation in the field.

Reservoir heterogeneity has long been recognized as a critical factor influencing the efficiency of enhanced oil recovery (EOR) methods. Among the techniques applied, cyclic waterflooding is considered one of the promising approaches due to its relatively simple operational design and potential to improve sweep efficiency. This method involves alternating water injection in specific cycles to mobilize trapped oil and redistribute reservoir pressure. However, the variation in geological properties such as porosity, permeability, and fluid saturation creates challenges in achieving uniform displacement, especially in reservoirs with high heterogeneity. Understanding the role of heterogeneity is therefore crucial for optimizing cyclic waterflooding applications. This study applies a literature review approach by synthesizing findings from previous experimental and field studies that evaluated cyclic waterflooding under different reservoir conditions. The analysis compares the performance of cyclic water injection periods across reservoirs characterized by varying levels of heterogeneity. Parameters such as injection rate, water breakthrough time, and oil recovery factor were considered in evaluating the effectiveness of this method. The results highlight that reservoirs with high heterogeneity often experience uneven fluid distribution, leading to early water breakthrough and reduced oil recovery. In contrast, reservoirs with relatively low heterogeneity tend to respond better to cyclic waterflooding, resulting in improved sweep efficiency and higher incremental recovery. Moreover, the optimization of cycle timing and water injection intervals appears to significantly mitigate the negative effects of heterogeneity. In conclusion, the study emphasizes that reservoir heterogeneity plays a decisive role in determining the success of cyclic waterflooding. Tailoring injection strategies based on geological variability is essential to maximize recovery efficiency. Future research should focus on integrating advanced reservoir characterization techniques with adaptive cyclic flooding models to further enhance oil production outcomes.

Efficient management of patient queues is essential in healthcare systems to ensure timely care, optimize resource utilization, and enhance patient satisfaction. Mathematical programming, particularly when applied in conjunction with queuing theory and optimization models, provides a rigorous framework for analyzing and improving healthcare service delivery. This approach involves modeling arrivals and service processes, applying queuing models (such as single-server, multi-server, and priority queues), and formulating optimization objectives—often to minimize total costs, patient waiting times, or resource idling. Recent research demonstrates that combining queuing theory with mixed-integer programming and simulation techniques enables healthcare managers to allocate resources dynamically, set staffing levels, and assign priorities among different patient categories. For example, the use of mixed-integer programming can determine the optimal number of servers, beds, and service rates based on patient flow and priority needs, striking a balance between reducing waiting times for critical cases and controlling operational costs. These mathematical models also account for practical constraints and stochastic variability inherent in clinical settings. Applications span emergency departments, outpatient clinics, and even pharmacy and blood service centers—showing significant improvements in system efficiency, reduced patient wait times, and enhanced overall care quality. Thus, mathematical programming is a powerful decision-support tool for queue management, offering evidence-based strategies to address congestion and resource allocation challenges in complex healthcare environments.

This study aims to optimize the cake production profit at Cake by Cece using the Branch and Bound algorithm. The data used include raw material requirements per batch, daily raw material availability, and selling prices for three types of cakes: Cookies, Brownies, and Cinnamon Roll. The optimization model is formulated as an Integer Linear Programming problem with the objective of maximizing total daily profit. The model is solved using the simplex method followed by the Branch and Bound algorithm to obtain valid integer solutions. The results indicate that the optimal production combination is 2 batches of Cookies, 2 batches of Brownies, and 3 batches of Cinnamon Roll, yielding a maximum profit of IDR 233,000 per day. This solution satisfies all raw material constraints and is feasible for daily operational implementation. This study provides quantitative recommendations to support production decision-making in culinary sector MSMEs.

This study aims to examine the implications of Minister of Finance Regulation (PMK) Number 37 of 2025 on the national fiscal balance and the resilience of micro, small, and medium enterprises (MSMEs) in the context of the rapid development of e-commerce in Indonesia. This PMK introduces a collect at the source mechanism, which is the appointment of certain marketplaces as collectors of Income Tax (PPh) Article 22 on online merchant transactions. This policy is seen as one of the strategic steps to expand the digital tax base, improve fiscal efficiency, and support the principle of compliance by design. The research uses a descriptive qualitative approach through documentation studies of official government documents, academic literature, and relevant publications. The results of the study show that the implementation of PMK 37/2025 has the potential to have a positive impact on state revenue through digital taxation optimization. In addition, this policy can strengthen the fiscal balance by minimizing the potential for tax avoidance in the growing digital economy sector. However, on the other hand, the policy also poses a number of challenges for MSMEs, especially related to administrative readiness, limited fiscal literacy, and adaptability to the tax digitalization system. For most MSMEs, additional tax liabilities can be a burden that affects cash flow, competitiveness, and business sustainability, especially for MSMEs that are still in the growth stage and have limited resources. The policy implications identified include the importance of improving fiscal education and literacy programs, the development of user-friendly digital reporting systems, and active collaboration between fiscal authorities, marketplaces, and MSME actors. Thus, the success of the implementation of PMK 37/2025 is not only determined by regulations, but also by the extent to which the policy is able to be implemented in an inclusive, adaptive, and sustainable manner in supporting national economic development.

This study aims to determine the implementation of the Smart Society 5.0-based digital literacy program in Ciamis Regency, implemented by the Communication and Informatics Office (Diskominfo). This program is part of the local government's digital transformation to create a smart, inclusive, and adaptive society to the development of information technology. This study uses a qualitative approach with descriptive methods, and data is obtained through in-depth interviews, field observations, and documentation. The analysis is conducted using Charles O. Jones's theory of public policy implementation, which includes three main components: organization, interpretation, and implementation. The results show that organizationally, Diskominfo has a supportive structure and relatively competent human resources, although there are still limitations in the mastery of digital technology among employees. From an interpretation perspective, the digital literacy strategy is implemented through public education, hoax prevention, digital content provision, and social media utilization. Meanwhile, in terms of implementation, supervision is carried out through monitoring, regular reporting, the use of digital applications, and evaluation forums. Some obstacles faced include budget limitations, the digital divide between regions, uneven technological infrastructure, and the lack of specific evaluation indicators. Nevertheless, improvement efforts continue through human resource training, optimization of digital facilities and infrastructure, and cross-sector synergy. This study concludes that the implementation of the Smart Society 5.0-based digital literacy program in Ciamis Regency has been quite successful, but still requires strengthening human resources, evaluation policies, and equitable digital access in rural areas.

Electrical systems are fundamental infrastructures that support the operational continuity of logistics companies. However, without a structured approach to safety and optimization, these systems can become a source of inefficiency and risk. This study aims to analyze and optimize the use of electrical systems within logistics environments by applying a safety-oriented framework. The research investigates how electricity is distributed, utilized, and safeguarded in logistics companies and warehouses. Using a combination of observational methods and literature-based analysis, the study identifies critical issues related to energy reliability, system efficiency, and workplace safety. The findings are expected to contribute to the development of safer, more resilient, and energy-efficient electrical infrastructures in logistics operations.   Keywords: Electrical system, logistics optimization, safety, warehouse, infrastructure.

This study aims to analyze the financial performance of PT ABC Tbk during the period 2019–2023 using the Du Pont System as the primary analytical tool. The Du Pont System is widely recognized as a comprehensive method to evaluate a company’s overall performance by breaking down profitability into several key components: net profit margin, total asset turnover, return on investment (ROI), equity multiplier, and return on equity (ROE). The research employs a descriptive quantitative approach, with data sourced from secondary materials in the form of official financial statements published by the Indonesia Stock Exchange (IDX). A purposive sampling technique was applied to ensure the relevance and accuracy of the data analyzed. The findings reveal that the company’s financial performance throughout the five-year observation period has been less than optimal. Each of the main components of the Du Pont System showed average ratios that fell below the industry benchmark, indicating structural weaknesses in both profitability and efficiency. Specifically, the net profit margin and total asset turnover were constrained by high operational costs, while ROI and ROE were further pressured by volatility in foreign exchange rates. These inefficiencies highlight the vulnerability of the company’s financial structure to both internal management challenges and external macroeconomic factors. Based on the results, the study provides several strategic recommendations to improve financial performance. First, optimization of cost management is necessary to reduce operational inefficiencies that directly affect profit margins. Second, the implementation of foreign exchange risk mitigation strategies, such as hedging, is suggested to minimize the negative impacts of currency fluctuations. Finally, to strengthen revenue growth, the company is encouraged to adopt and expand digital marketing initiatives as a means of improving sales performance and market penetration. Overall, this study emphasizes the importance of integrating financial control with strategic innovation to ensure long-term sustainability and competitiveness in the pharmaceutical industry.