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Zinta Putri; Martha Widian Sari; Ai Elis Karlinda

Jurnal Kewirausahaan Cerdas dan Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of transformational leadership and compensation on job satisfaction with employee performance as an intervening variable at PT Cipta Kridatama Site KIM Jambi. This research employed a quantitative approach using a survey method. The population of this study consisted of all employee of PT Cipta Kridatama Site KIM Jambi totaling 862 employees. The sample was determined using the slovin formula with a 10 percent error tolerance, resulting in 90 respondents. The sampling technique used was proportionate stratified random sampling. Data were collected through structural questionnaires and analyzed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) With The Assistance Of Smartpls 3 Software.  The result of  the study indicate that transformational leadership and compensation have a positive and significant effect on employee performance. Transformational leadership and compensation also have a positive and significant effect on job satisfaction. Furthermore, employee performance has a positive adn significant effect an job satisfaction.  The mediation test result show that employee performance is able to mediate the effect of transformational leadership and compensation on job satisfaction.These findings suggest that improving job satisfaction cannot be achieved solely through leadership and compensation policies, but also requires efforts to enhance employee performance. Therefore, organizations are encouraged to implement effective transformational leadership practices and fair compensation systems to improve employee performance and job satisfaction, particularly in high demand industries such as mining services.

Aulianisa Andina Hidayat; Trustorini Handayani; Trenggono Tri Widodo

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The café industry has become increasingly competitive, including in the Arcamanik District of Bandung City. This study seeks to investigate the extent to which marketing intelligence capabilities influence the competitiveness of café MSMEs in the region. A descriptive and verificative research approach was employed, utilizing linear regression analysis with the assistance of SPSS version 20 software. The study population consisted of 43 café MSME entrepreneurs, selected through a saturated sampling technique, thereby including all members of the population. Data were collected through field studies—comprising questionnaires, interviews, and direct observations—as well as literature reviews to strengthenthe theoretical framework. The results demonstrate that marketing intelligence capabilities have a significant effect on competitiveness. This finding highlights the critical role of marketing intelligence in enabling café MSMEs to sustain their operations and enhance their competitive advantage. Strengthening marketing intelligence can serve as an effective strategic approach for café MSMEs to ensure business sustainability and improve competitiveness. The study suggests that future research may incorporate moderating variables such as digitalization or service quality to further explore the dynamics between marketing intelligence and competitiveness.

Andi Isra’ Amalia; Sri Astuty; Abdul Rajab; Muhammad Syafri; Irwandi Irwandi

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study investigates the factors influencing export performance in five ASEAN countries Indonesia, Malaysia, the Philippines, Singapore, and Thailand during the 2014-2023 period. The topic is highly relevant given the vital role of exports in sustaining monetary stability and promoting long-term economic growth. The novelty of this research lies in its integrated approach, which simultaneously examines key export-related macroeconomic variables, namely foreign direct investment and inflation, while incorporating foreign exchange reserves as a moderating variable an approach that remains limited in existing ASEAN-focused studies. This analysis uses secondary data obtained from the World Bank and processed using panel data regression methods, including the Common Effect Model, Fixed Effect Model, and Random Effect Model, strengthened by a Moderated Regression Analysis (MRA) approach. The results show that foreign direct investment and inflation significantly influence foreign exchange reserves. Furthermore, foreign exchange reserves have been shown to play a strategic role in strengthening the economic resilience of ASEAN countries and can be used as a reference in formulating monetary and international trade policies.

Aulianisa Andina Hidayat; Trustorini Handayani; Trenggono Tri Widodo

2026 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

The café industry has become increasingly competitive, including in the Arcamanik District of Bandung City. This study seeks to investigate the extent to which marketing intelligence capabilities influence the competitiveness of café MSMEs in the region. A descriptive and verificative research approach was employed, utilizing linear regression analysis with the assistance of SPSS version 20 software. The study population consisted of 43 café MSME entrepreneurs, selected through a saturated sampling technique, thereby including all members of the population. Data were collected through field studies—comprising questionnaires, interviews, and direct observations—as well as literature reviews to strengthenthe theoretical framework. The results demonstrate that marketing intelligence capabilities have a significant effect on competitiveness. This finding highlights the critical role of marketing intelligence in enabling café MSMEs to sustain their operations and enhance their competitive advantage. Strengthening marketing intelligence can serve as an effective strategic approach for café MSMEs to ensure business sustainability and improve competitiveness. The study suggests that future research may incorporate moderating variables such as digitalization or service quality to further explore the dynamics between marketing intelligence and competitiveness.

Andi Isra’ Amalia; Sri Astuty; Abdul Rajab; Muhammad Syafri; Irwandi Irwandi

2026 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This study investigates the factors influencing export performance in five ASEAN countries Indonesia, Malaysia, the Philippines, Singapore, and Thailand during the 2014-2023 period. The topic is highly relevant given the vital role of exports in sustaining monetary stability and promoting long-term economic growth. The novelty of this research lies in its integrated approach, which simultaneously examines key export-related macroeconomic variables, namely foreign direct investment and inflation, while incorporating foreign exchange reserves as a moderating variable an approach that remains limited in existing ASEAN-focused studies. This analysis uses secondary data obtained from the World Bank and processed using panel data regression methods, including the Common Effect Model, Fixed Effect Model, and Random Effect Model, strengthened by a Moderated Regression Analysis (MRA) approach. The results show that foreign direct investment and inflation significantly influence foreign exchange reserves. Furthermore, foreign exchange reserves have been shown to play a strategic role in strengthening the economic resilience of ASEAN countries and can be used as a reference in formulating monetary and international trade policies.

Alvina Ghalda; Tri Sulistyani

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The assessment of a company's value is crucial for investors to identify its prospects and performance. Financial ratios such as the Current Ratio (CR) and Return on Assets (ROA) are used to analyze factors affecting the company's value. This study aims to analyze the impact of CR and ROA on company value in manufacturing companies within the Miscellaneous Industries sub-sector for the period 2015–2024. The study uses a quantitative approach with data from annual financial reports of companies listed on the Indonesia Stock Exchange. Data analysis is conducted using panel data regression with the Random Effect Model (REM) as the best model. The dependent variable is company value, measured by Price to Book Value (PBV), while the independent variables consist of CR and ROA. The results show that CR does not have a significant effect on company value, while ROA significantly affects company value. Simultaneously, CR and ROA are proven to significantly affect company value, indicating that the combination of liquidity and profitability plays an important role in explaining PBV variations. This finding suggests that investors pay more attention to profitability than liquidity in the Miscellaneous Industries sector.

Dita Sari Edy Saputri; Furi Indriyani

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

Employee performance is an important factor in supporting the success of public services, especially in government agencies that deal directly with the public. Efforts to improve employee performance need to be supported by the implementation of good work discipline and the implementation of job training that is appropriate to employee needs. This study aims to analyze the effect of work discipline and job training on employee performance at the Regional Tax Collection Service Unit (UPPPD) of West Jakarta. This study uses a quantitative method, data collection techniques are carried out by distributing questionnaires to employees with a population of 78 respondents. Sampling uses a total sampling technique. Data analysis was carried out using SPSS version 26 through multiple linear regression tests, t-tests, F-tests, and coefficient of determination (R²) tests. The results of the study indicate that work discipline has a positive and significant effect on employee performance with a significance value of 0.000 <0.05 and a calculated t-value of 11.577. Job training also has a positive and significant effect on employee performance with a significance value of 0.000 <0.05 and a calculated t-value of 11.368. Simultaneously, work discipline and job training significantly influence employee performance, with a calculated F-value of 132.931 and a significance level of 0.000 < 0.05. The coefficient of determination indicates that these two variables explain 78.0% of the variation in employee performance (R² = 0.780), while the remaining 22.0% is influenced by other variables outside this study.

Lusy Supriatinah; Tri Lestari Hadiati; Sumarmo Sumarmo

International Journal of Health and Social Behavior 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

This study aims to analyze the relationship between public policy paradoxes, healthcare service quality, access to and continuity of postnatal care, and maternal mortality in Pekalongan Regency. A mixed-methods approach with a sequential explanatory design was employed, involving 30 respondents for quantitative analysis using Spearman correlation tests and 5 key informants for in-depth interviews. The results indicate that policy paradoxes are strongly correlated with service quality and with access and continuity of care. Service quality also shows a robust correlation with access and continuity. All variables are significantly associated with maternal mortality, with access and continuity of care demonstrating the strongest correlation. Qualitative findings reveal implementation gaps in Ministry of Health Regulation No. 21 of 2021, where postnatal visits are often conducted only 2–3 times instead of the mandated four visits, with 10 out of 13 maternal deaths occurring during the postnatal period. The persistence of maternal mortality is attributed to inconsistent implementation of standard operating procedures, high workload, and socio-cultural factors. The study highlights the need to strengthen supervision, enhance human resource capacity, and promote cross-sectoral collaboration to optimize postnatal care services.

Ayu Hartini, Aulia; Liana, Duta; Johanes Johanes

Journal of Health Sciences, Public Health and Pharmacy 2026 International Forum of Researchers and Lecturers

Patient-Centered Care (PCC) is a healthcare approach that places the patient at the center of every interaction and clinical decision-making. However, a preliminary study at Tarumajaya Hospital showed that 58% of healthcare workers had not yet optimally implemented the PCC approach. This study aimed to analyze the influence of self-efficacy and social support on the implementation of Patient-Centered Care, with safety culture as a mediating variable, at Tarumajaya Hospital. The research method used was quantitative analytic with a cross-sectional design. The study sample used a saturated sampling technique of 132 healthcare workers, consisting of doctors, nurses, and medical support staff. Data analysis used Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results showed that self-efficacy and social support had a positive and significant effect on safety culture and PCC implementation. Safety culture also had a positive and significant effect on PCC implementation. Furthermore, safety culture was shown to mediate the influence of self-efficacy and social support on PCC implementation. The coefficient of determination value indicates that the model has strong ability to explain variations in PCC.

Isnan Sarwo Prasetyo

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

This study focuses on an in-depth analysis of how digital marketing strategies influence the decisions of residents of Mencirim Village, East Binjai District in purchasing health products. The scope of digital marketing studied includes social media platforms, the effectiveness of online advertising, the depth of marketing content, and the role of electronic reviews or electronic word of mouth (e-WOM). Using a quantitative approach with a survey method, this study involved 100 respondents selected through a purposive sampling technique. The main criteria for respondents were residents aged at least 17 years who had actively transacted health products digitally in the last three months. Data were collected through a 5-point Likert scale questionnaire and processed using multiple linear regression analysis with the help of IBM SPSS Statistics 26. The research findings revealed that partially, social media (β = 0.312), online advertising (β = 0.287), marketing content (β = 0.241), and e-WOM (β = 0.198) had a positive and significant influence on consumer purchasing decisions (p < 0.05). Collectively, the integration of these four variables explains 68.4% (R² = 0.684) of the dynamics of local purchasing decisions.

Dhestri Setia Sari; Mohammad Arifin Noor; Dwi Retno Sulistyaningsih

Jurnal Siti Rufaidah 2026 PPNI UNIMMAN

Early Warning Score (EWS) is early detection instrument for predicting severity or worsening of a patient's condition. Therefore, nurses' compliance with the assessment is crucial. The goal is to reduce the incidence of code blues in general care units. Code blue is a procedure code used for conditions where a victim is found to be at risk of cardiac arrest or respiratory arrest. Methods: This study is a quantitative analytical survey, a form of research that examines the effects and risk factors. The study design was cross-sectional, examining the dynamics of correlation between dependent and independent variables. The number of respondents in this study was 150, drawn from a total sampling of the nurse population in general care units. The data obtained were subjected to statistical analysis using a non-parametric Chi-Square test. Results: Respondents, based on their level of compliance with the EWSS monitoring form, were mostly in the compliant category (94%), and most had an impact on the absence of code blues (94%) in the emergency risk group. Conclusion: There is a significant relationship between nurses' compliance in monitoring the completion of the EWSS and the occurrence of code blue in inpatient rooms (P-Value <0.05).

Purwaningsih , Sri; Yusuf, Mochamad; Putranto, Johanes Nugroho Eko; Sudanawidjaja, Melisa Nathania

International Journal of Health and Social Behavior 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Hypertension is a major modifiable risk factor contributing to the development of Acute Coronary Syndrome (ACS), which includes STEMI, NSTEMI, and unstable angina. The increasing prevalence of hypertension worldwide raises concern regarding its impact on cardiovascular outcomes. This study aimed to describe the profile of ACS patients with hypertension receiving angiotensin-converting enzyme inhibitors (ACEIs) or angiotensin receptor blockers (ARBs) therapy in the Intensive Coronary Care Unit (ICCU) of RSUD Dr. Soetomo Surabaya. Using a descriptive cross-sectional method, data from 91 patients treated between July 2021 and October 2024 were analyzed. Variables included demographic characteristics, clinical classification of ACS, hypertension degree, comorbidities, types and doses of ACEI/ARB administered. The results showed that most patients were male (73%) and aged over 65 years (40%). Chi-square analysis revealed no significant relationship between hypertension degree, ACS classification, or most comorbidities with drug selection or dosage (p>0.05), except for a significant association between coronary heart disease comorbidity and ARB selection. These findings suggest that in hypertensive ACS patients, the choice between ACEI and ARB therapy is predominantly based on individual comorbidity profiles rather than blood pressure severity or ACS type. The study highlights the importance of personalized treatment approaches considering patient comorbidities to optimize cardiovascular outcomes.

Prayitno Prayitno; Irawan Irawan; Marrylinteri Istoningtyas

Prosiding Seminar Nasional Ilmu Teknik 2026 Asosiasi Riset Ilmu Teknik Indonesia

Transaction logs in online retail provide opportunities for data-driven customer segmentation. This study segments customers at two scopes global (all countries) and United Kingdom (UK) using Recency, Frequency, and Monetary (RFM) features derived from the Online Retail transaction dataset. After cleaning cancellations and invalid records, RFM variables are computed per customer and normalized. K-Means clustering is applied separately for global and UK data, while the number of clusters is selected via the elbow criterion and validated using internal indices. The best configuration for both scopes yields five clusters, with moderate separation quality based on the silhouette score. Cluster profiling indicates distinct groups ranging from low-frequency low-spending customers to highly frequent high-spending customers. The comparison between global and UK segmentation shows similar structural patterns, yet different proportions across segments, supporting targeted retention and value-driven marketing actions.

Virgilio C Meliala; Waspada Meliala; Pieter N de Fretes; Jhon Ayomi

Akuntansi dan Ekonomi Pajak: Perspektif Global 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the level of income earned by palm sugar (brown sugar) producers in Nubuai Village, Urei Faisei District, Waropen Regency. The research employed a descriptive research design. The population consisted of all palm sugar farmers in Nubuai Village, Urei Faisei District, Waropen Regency. The sampling technique used was purposive sampling, with a total sample of 10 respondents. The data sources included primary and secondary data. Primary data were obtained through direct interviews conducted by the researcher using a structured questionnaire containing previously prepared questions. Secondary data were collected from relevant government institutions related to the study. Data collection techniques included observation, questionnaires, and documentation. Data analysis was carried out using multiple regression analysis, t-test, and F-test. The results showed that the income variable obtained by palm sugar producers had a positive and significant effect on the income of palm sugar farmers in Nubuai Village, Urei Faisei District, Waropen Regency, with a regression coefficient value of Rp 8,976.001 and a significance value of 0.000 < 0.05. The farmers’ revenue variable also had a positive and significant effect on farmers’ income in Nubuai Village, with a regression coefficient value of Rp 15,791.849 and a significance value of 0.038 < 0.05. Furthermore, the variables of experience and palm sugar price simultaneously influenced the income of palm sugar farmers in Nubuai Village, Urei Faisei District, Waropen Regency.

Naila Yustiara; Raines Respati, Azka Acuzio; Nurmiati, Evy

IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi 2026 Fakultas Teknologi Informasi, Universitas Kristen Satya Wacana

The success of information systems projects in the digital transformation era is often hindered by unhealthy team dynamics, even when technical aspects have been optimally met. This study aims to analyze the synergy between inclusive communication strategies and digital leadership styles in building team health and sustainable performance. The research method employed is a qualitative literature study, integrating variables such as digital leadership, psychological safety, and knowledge management. The results indicate that digital leadership serves as a primary catalyst in creating a psychologically safe work environment, which in turn enhances the creative self-efficacy of team members. Synergy is effectively established when leaders adopt transparent communication channels through digital collaboration tools to mitigate role conflict and technostress within hybrid work environments. Furthermore, knowledge coordination is proven to strengthen team cohesiveness through the conversion of personal knowledge into strategic organizational assets. The study concludes that the integration of empathic communication and adaptive leadership is the fundamental basis for the cognitive, psychological, and operational health of the team. This research produces a managerial synergy framework to mitigate the risk of project failure caused by human factors in the digital era.

Muhammad Falihul Husna; Betie Febriana; Wahyu Endang

Jurnal Riset Ilmu Farmasi dan Kesehatan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

First-year university students undergo a transitional phase from the school environment to the academic, social, and emotional demands of higher education. This transition often triggers stress when not supported by an adequate social environment. Peer support plays an essential role in this adaptation process by providing emotional support, information, and a sense of belonging. Positive peer relationships can help students manage academic pressure, whereas poor peer interactions may increase the risk of stress. Therefore, peer support serves as a protective factor in maintaining the psychological well-being of first-year students. This study employed a quantitative approach with a cross-sectional design. Data were collected using the Peer Support Questionnaire (PSQ) and the Student-Life Stress Inventory (SSI) from 130 first-year students of the Faculty of Pharmacy, UNISSULA. The sampling technique used was simple random sampling. Data were analyzed using the Gamma correlation test to determine the relationship between the variables. The Gamma test revealed a p-value of 0.000 (<0.05), indicating that the alternative hypothesis was accepted, meaning there is a significant relationship between peer support and stress levels among first-year students. The correlation coefficient of –0.737 indicates a strong negative relationship, suggesting that higher peer support is associated with lower stress levels. There is a significant and strong relationship between peer support and stress levels among first-year students at the Faculty of Pharmacy, UNISSULA.

Basyaasyah Auladdina Islami; Maulina Larasati Putri; Muhammad Fikri Akbar

Filosofi : Publikasi Ilmu Komunikasi, Desain, Seni Budaya 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

The fellow members of the organization must coordinate with each other and workztogether tozachieve thehgoals of the organization. Good communication from each member will definitely make the implementation of the organization run well, and vice versa. Activities that occur in the organization are supported by organizational communication, In organizational communication there are three sides of view that are of course different, namely communication from superiors to subordinates, communication between members and the last is communication that comes from members to their superiors and it can be seen from each point of view that communication has its own pattern. The delivery of messages or information from these patterns is known to affect the performance or work results of members in the organization. Therefore, the purpose of this study is specifically to find out and prove howzthe influencezof organizational comunication patterns on the performance of BEMP IKOM UNJ members for the 2024/2025 period. The research methodology is quantitative and uses a data collection method with a survey type. The results show that the independent variable in this study, namely organizational communication patterns, affects the dependent variable, namely member performance. It is known that the variable of organizational communication patterns has an effect of 31% on member performance. Then it can also be concludedzthat the influence of several variables that were not tested and then inserted into the form of this study was 69%.

R. Herlan Guntoro; Pargaulan Dwikora Simanjuntak

International Journal of Industrial Innovation and Mechanical Engineering 2026 Asosiasi Riset Ilmu Teknik Indonesia

This research investigates intelligent cooling system design for main ship engines operating in tropical waters, integrating advanced machinery engineering with human factors to address thermal management challenges affecting engine performance, reliability, and crew operational effectiveness. Tropical maritime environments impose severe cooling demands through elevated seawater temperatures (28-32°C), high ambient conditions (28-35°C), and accelerated biofouling, reducing conventional cooling system effectiveness by 15-25% while increasing maintenance burdens and operational risks. Through qualitative analysis involving marine engineers, chief engineers with tropical operational experience, cooling system manufacturers, naval architects, automation specialists, and maritime training institutions, this study examines how intelligent cooling systems incorporating variable-speed pumps, adaptive control algorithms, predictive maintenance, and crew-centered interfaces can optimize thermal management while supporting effective human-machine collaboration. Results demonstrate that intelligent systems can reduce cooling energy consumption by 20-35%, improve temperature stability by 50-65%, extend maintenance intervals by 40-80%, and enhance crew situational awareness through intuitive monitoring interfaces, while requiring comprehensive training programs developing technical understanding and operational competencies. Key implementation challenges include control system complexity, sensor reliability in harsh marine environments, integration with existing engine management platforms, crew competency development requirements, and lifecycle cost justification. Findings reveal that successful intelligent cooling system implementation requires holistic sociotechnical approach addressing machinery engineering optimization, automation technology deployment, and human capability development through coordinated design and training strategies. This research contributes to marine engineering literature by providing integrated frameworks for intelligent system design incorporating machinery performance, automation capabilities, and human factors supporting operational excellence in tropical maritime operations.

Wahyu Dwi Sulindra; Sari Wulandari; Suhaila Husna Samosir; Adrial Falahi

International Journal of Management Science and Entrepreneurship 2026 International Forum of Researchers and Lecturers

This study seeks to examine the influence of brand image, product innovation, and lifestyle on purchasing decisions for iPhone smartphones among residents of Patumbak Village, Dusun V, Deli Serdang. Specifically, it aims to analyze the individual effect of brand image on purchasing decisions, the effect of product innovation on purchasing decisions, and the effect of lifestyle on purchasing decisions, as well as their combined impact. The research employs a descriptive quantitative approach, utilizing questionnaires, interviews, and documentation as data collection techniques. The population consists of 740 residents of Patumbak Village, Dusun V, and the sample of 88 respondents was determined using non-probability sampling with the Slovin formula. The collected data were processed and analyzed through multiple linear regression analysis using SPSS version 26.0. The findings indicate that the calculated F value (205.841) exceeds the F table value (2.71), demonstrating a significant simultaneous effect of brand image, product innovation, and lifestyle on purchasing decisions. Partially, brand image (t = 2.885), product innovation (t = 2.491), and lifestyle (t = 5.570) each show t-values greater than the t table value (1.662), confirming their significant individual influence. Furthermore, the coefficient of determination (R²) of 0.570 reveals that 57% of the variation in purchasing decisions is explained collectively by the three independent variables.

Hopid Hopid; Sindi Arista Rahman; Darma Jasuli; Ribut Santosa

Botani : Publikasi Ilmu Tanaman dan Agribisnis 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Tobacco is a leading commodity that forms the foundation of the rural economy, but its cultivation faces challenges in the form of labour intensity, significant capital requirements, and farmers' lack of understanding of systematic cost structures. This study aims to analyse the production cost structure and evaluate the economic efficiency of tobacco farming managed by the Batu Daun Farmer Group in Batuan Village, Sumenep Regency. The research method used a qualitative descriptive approach with data collection through in-depth interviews with the head of the farmer group, field observations, and analysis of financial documents as secondary data. The analysis focused on identifying fixed and variable costs, as well as evaluating economic performance using the Break Even Point (BEP) and Revenue-Cost Ratio (R/C) indicators. The results showed that the total production cost was IDR 28,597,500 (fixed costs of IDR 3,450,000 and variable costs of IDR 25,147,500) for the production of 2,800 kg of tobacco with a gross income of IDR 70,000,000. The R/C ratio value of 2.44 (>1) indicates that the business is operating efficiently and profitably, while the BEP of 215.4 kg shows that actual production far exceeds the break-even point, meaning that the business is in an economically safe zone. The results of the study conclude that the tobacco farming business of the Batu Daun Farmer Group is economically viable and efficient.