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This study aims to analyze the profitability level of the canteen at Nurul Islam 2 Islamic Boarding School and its contribution to the economy of the boarding school from a sharia perspective. The background of this study is based on the important role of Islamic boarding school business units as a source of economic independence for Islamic educational institutions. The research method used is a descriptive qualitative approach, with data collection techniques through in-depth interviews, direct observation, and documentation. The main informants of this study include the canteen manager and several students as consumers. The results of the study indicate that the canteen management has been running effectively, with a transparent financial recording system, separation of personal and operational cash, and a fair and affordable pricing strategy. The canteen's profitability level is relatively stable with an average daily income of between two and three million rupiah, and increases significantly during certain activities such as Sambangan. Business profits not only have a financial impact, but also contribute to financing the boarding school's activities and improving the welfare of students. From a sharia perspective, the economic practices of this canteen have implemented the principles of honesty (shiddiq), justice ('adl), trustworthiness, and blessings (barakah), so that it can be said that the Islamic boarding school canteen is a model of micro-economy based on sustainable Islamic values ​​and oriented towards the common good.

Cooperatives, as the backbone of the people's economy, play a strategic role in improving the welfare of their members, particularly through the management of business profits. This role becomes even more complex when cooperatives receive government assistance sourced from state finances, as its management concerns not only the internal interests of the cooperative, but also the public interest. In practice, the extensive authority of cooperative administrators is often not balanced with strict restrictions and effective oversight mechanisms, thereby creating the potential for abuse of authority and weak accountability. The purpose of this study is to determine whether legal regulations can limit the authority of administrators so that they do not abuse government assistance and to determine whether existing regulations provide adequate oversight mechanisms. The research method used was normative juridical with a statutory approach and a conceptual approach. The results of the study show that normatively, the authority of cooperative administrators has been limited through the principle of delegation from member meetings and accountability obligations, and reinforced by the state financial legal regime through government assistance. In addition, the supervisory mechanism has been regulated in layers through internal and external supervision, although in practice it still has the potential to be formalistic. The implication of this study is the importance of strengthening the implementation of authority restrictions and effective supervisory mechanisms in order to realize accountable, transparent, and sustainable cooperative governance, while maintaining public trust in government assistance programs.

Problems in the transmission box of the Drilling Machine 438-02-814-0925 type (0.75 HP, 230/400V, 1425 rpm, produced in 1988) are the degradation of mechanical components for the pulley, V-belt, and rolling bearing. The purpose of maintenance and repair planning is to obtain maintenance costs, maintenance schedules in the period 2026, and the ratio of maintenance costs to profits. The maintenance and repair planning method includes collecting previous maintenance data; application of the inspection-replace-repair-overhaul (IRRO) method; evaluation of the working conditions of components, especially on the pulley, V-belt, spindle pulley (driven pulley), and rolling bearing; prediction of component service life; prediction of repairman costs; prediction of supporting equipment that will be used in maintenance; prediction of spare part replacement time or reinstallation of components after repair; estimation of maintenance and repair costs in 2026; and calculation of the ratio of maintenance costs to profits. The results of maintenance and repair planning obtained maintenance costs in 2026 amounting to Rp 4,627,000 with an estimated Drilling Machine rental rate of Rp 75,000/hour which has the opportunity to be rented for 400 hours/year, and a maintenance cost to profit ratio of 15.42% which implies that the Drilling Machine still has the opportunity to generate profits and is suitable for use in the coming years.

Corporate financial performance is an important factor in maintaining business sustainability amid increasingly intense competition. One of the commonly used indicators of financial performance is Return on Assets (ROA), which reflects a company’s ability to generate profits through the efficient use of its assets. Corporate profitability is influenced by various internal factors, including capital structure and liquidity. This study aims to analyze the effect of Debt to Equity Ratio (DER) and Current Ratio (CR) on Return on Assets (ROA). This research employs a quantitative approach using secondary data obtained from corporate financial statements. The research sample consists of 36 observations selected through purposive sampling. Data analysis techniques include descriptive statistical analysis and multiple linear regression analysis using SPSS software. The results show that, partially, the Debt to Equity Ratio does not have a significant effect on Return on Assets, while the Current Ratio has a positive and significant effect on Return on Assets. Simultaneously, Debt to Equity Ratio and Current Ratio have a significant effect on Return on Assets, with Current Ratio being the most dominant variable. The findings indicate that effective liquidity management plays a crucial role in improving corporate profitability. The implications of this study are expected to provide useful insights for corporate management in making financial decisions, particularly related to liquidity management and capital structure.

This research aims to compare modern international trade theories from conventional and Islamic economic perspectives. The technique used is a literature review through the analysis of sources from journals, books, and related research. The findings of this research indicate that international trade theory in the conventional perspective prioritizes efficiency, specialization, and increased profits through free market mechanisms, such as the theory of absolute advantage, comparative advantage, the H-O factor proportion, and the theory of large-scale economies. However, this approach often overlooks moral aspects, distributional justice, and the risk of exploitation. On the other hand, the Islamic perspective views trade as a muamalah activity based on justice, trustworthiness (amanah), the prohibition of riba (interest), gharar (uncertainty), and maisir (gambling), as well as the objectives of maqasid sharia (the objectives of Sharia). Both views recognize the importance of trade for economic growth but differ in their basic values and ethics. In today's era of globalization and digitalization, the importance of integrating Islamic values into international trade is increasingly understood. This aims to build a more just, sustainable, and inclusive trading system. This research emphasizes the need to apply Sharia principles in contemporary trade practices, including the application of Islamic financial instruments, the development of halal e-commerce platforms, and ethical oversight within global supply chains. In this way, it is hoped that international trade can provide broader benefits to all of humanity, in accordance with the principles of justice and welfare in Islam. The interconnectedness of both approaches in the digital context demonstrates the need to unite Islamic moral values with changes in today's global trade.

Unexpected downtime of a 2 kg/hour coffee grinder is crucial in cafe operations, thus less guaranteeing the availability of the grinder. The purpose of component replacement and repair planning is to obtain a prediction of the maintenance and repair schedule and costs in the 2026 period. The component replacement planning method includes collecting previous maintenance and repair data, applying the inspection-replace-repair-overhaul (IRRO) method, assessing component conditions, predicting component life, predicting technician costs, predicting supporting work equipment and supporting materials to be used in maintenance, predicting the time to replace spare parts or reinstall components after repair, estimating maintenance and repair costs for the 2026 period, and calculating the ratio of maintenance costs to profits. The results of component replacement and repair planning obtained maintenance costs for the 2026 period are IDR 2,350,000, - with an estimated coffee grinder rental rate of IDR 25,000/hour which has the potential to be rented for 1440 hours/year, and the ratio of maintenance costs to profits is 6.5% which implies that the coffee grinder with a capacity of 2 kg / hour is still suitable for use for the next few years and still has the opportunity to make a profit.

This research explores how monopoly markets operate in the context of a sharia-based microeconomy, with a primary focus on how prices are regulated based on the principle of adl or justice. Unlike traditional monopolies, which often create inefficiencies in resource allocation and exploit consumers, Islamic teachings require fair prices, in accordance with the Quran's prohibition of gharar (uncertainty) and zulm (oppression). Referring to the theories of Ibn Taymiyyah and modern thinkers such as Chapra, we examine how monopoly companies can achieve maslahah or mutual benefit through profit restrictions, combining prices with zakat, and supervision by a sharia council. Through a simple mathematical model, we prove that monopolies regulated by justice produce better Pareto outcomes than equilibria that only maximize profits, by reducing social losses while still encouraging innovation. Empirical data from Islamic markets in Indonesia, such as halal commodities, support these findings, where regulations can stabilize prices at 15-20% lower. The conclusion of this study highlights the importance of Sharia principles in managing sustainable markets in developing countries, with policy recommendations to reform antitrust rules to align with the maqasid al-Shariah.

This study aims to determine the cost of production for Sa'dan woven fabric using two cost calculation methods, namely full costing and variable costing. These methods are applied to analyze the cost differences involved in the production process. Data were collected through observation and direct interviews with the weavers. Based on the research findings, the cost of production per sheet of woven fabric using the full costing method is Rp 316,800, which includes the costs of raw materials, labor, and production overheads. In contrast, the calculation using the variable costing method results in a lower production cost, amounting to Rp 314,690. Additionally, the uncertainty in the production quantity also affects the cost incurred. The higher the production quantity, the greater the cost incurred, which impacts the setting of selling prices and the desired profit by the weaver. Therefore, it is important for the weavers to consider efficiency in production planning in order to optimize costs and maximize profits. By understanding the differences between these two methods, the weavers are expected to make more accurate pricing decisions based on the current production conditions, ensuring better business sustainability.  

The problem with a passenger car with a capacity of 15 people lies in its unscheduled maintenance and having broken down on the road. The purpose of component replacement planning is to obtain component replacement costs, maintenance and repair schedules for the 2026 period, and the maintenance cost-to-profit ratio. The planning method includes collecting previous maintenance data, applying the inspection-replace-repair-overhaul (IRRO) method, evaluating component conditions, estimating component lifespan, estimating labor costs, estimating supporting equipment to be used in maintenance, estimating the time to replace spare parts or reinstall repaired components, estimating maintenance and repair costs for the 2026 period, and calculating the maintenance cost-to-profit ratio. The results of component replacement planning obtained costs for the 2026 period are IDR 11,780,000 with an estimated passenger car rental rate of IDR 800,000/24 ​​hours (day) which has the potential to be rented for 4,320 hours/year, and the ratio of maintenance costs to profits is 10.33% which implies that passenger cars with a capacity of 15 people are still prospective to generate profits and are suitable for use for the next few years.  

Micro, Small, and Medium Enterprises (MSMEs) play an essential role in driving national economic growth; however, many business actors still face challenges in financial management and the effective utilization of digital technologies. This condition is also experienced by the culinary MSME Warung Makan Lesehan Mas Roni, which previously did not have a structured bookkeeping system and had not maximized the use of digital platforms for marketing activities. This study aims to analyze the implementation of simple bookkeeping and digital marketing strategies in improving sales performance at the MSME. A descriptive qualitative method was employed by conducting observations, interviews, and collecting business documentation to obtain a comprehensive understanding of financial activities and digital marketing practices. The findings reveal that applying simple bookkeeping helps business owners record income, expenses, and profits more systematically, thereby supporting informed business decisions. Additionally, the adoption of digital marketing through social media platforms expands promotional reach, increases consumer engagement, and contributes to higher customer acquisition and improved operational effectiveness. The implications of this study highlight that the integration of proper bookkeeping and digital marketing utilization is a crucial strategy for MSMEs to enhance competitiveness and business sustainability in the Industry 4.0 era. Strengthening financial and digital literacy becomes an urgent need to help business owners adapt to modern business developments and maximize existing market opportunities.

This study aims to analyze the preparation and role of a comprehensive budget in supporting the financial feasibility and business sustainability of the character coffee. The method used is budgetary analysis, which includes sales budgets, production budgets, raw material budgets, labor budgets, factory overhead costs, cash budgets, budgeted income statements, and Break Even Point (BEP) analysis. The results show that systematic budget planning helps business owners plan, control, and evaluate operational activities effectively. Sales projections indicate considerable market potential, with target consumers consisting of students, office workers, and the general public, enabling the business to generate sufficient revenue to cover operational costs and earn profits. Cash flow projections are also positive, reflecting the company’s ability to maintain liquidity. BEP analysis shows that the break-even point can be achieved at a realistic sales volume, indicating a relatively low risk of loss. Nevertheless, the business faces risks such as intense competition, fluctuations in raw material prices, and changes in consumer preferences. Therefore, regular budget evaluations, continuous product and service innovation, and disciplined financial management are essential. Overall, the findings indicate that character coffee is financially feasible and has promising prospects for sustainable growth if managed professionally.

The problem with a 4-stroke gasoline engine-driven electric generator is a decrease in tool performance due to wear on important components for the stator, cooling fan, air filter, oil filter, and gasket. The purpose of component replacement planning is to obtain replacement costs, maintenance schedules in 2027, and the ratio of maintenance costs to profits. The component replacement planning method includes collecting maintenance data from previous years, applying the inspection-replace-repair-overhaul (IRRO) method, assessing component conditions, predicting component lifespan, predicting labor costs, predicting supporting equipment to be used in maintenance, predicting spare part replacement times, predicting maintenance costs in 2027, and calculating the ratio of maintenance costs to profits. The results of the replacement planning obtained maintenance costs in 2027 amounting to IDR 570,007,- with an estimated electric generator rental rate of IDR 30,000,-/hour which has the potential to be rented for 128 hours/year, a profit of IDR 3,840,000,- was obtained, and the ratio of maintenance costs to profits was 14.84% which implies that a 2.5 kW electric generator that uses gasoline-pertalite fuel of around 1.5 liters/hour at maximum power is still suitable for use in the next few years and has the potential to generate profits.

The decline in the performance of the die casting machine in 1998 after a long period of producing copper terminals showed dimensional defects and instability in product quality, especially in nozzle clogging, reduced copper flow, crust buildup on the gooseneck, plunger movement obstruction, and hydraulic pressure leaks. The purpose of planning the replacement and repair of die-casting machine components is to obtain replacement and repair costs, replacement and repair schedules for the period 2026, and the ratio of maintenance costs to profits. The replacement and repair planning method includes collecting previous maintenance data, applying the inspection-replace-repair-overhaul (IRRO) method, evaluating component conditions, predicting component service life, predicting labor costs, predicting supporting equipment to be used in maintenance, predicting the time to replace spare parts or reinstall repaired components, estimating replacement and repair costs for the period 2026, and calculating the ratio of replacement and repair costs to profits. The planning results obtained replacement and repair costs for the 2026 period are 75.770.000,- IDR with an estimated die casting machine rental rate of  1,500,000 IDR/hour which has the potential to be rented for 1,200 hours/year, and the ratio of maintenance costs to profits is 10,02 % which implies that the die casting machine with a capacity of 40 units/hour is still suitable for use and has the prospect of generating profits for the next few years.

The problems encountered are damage to the rubber wheel mount and universal/cross joints on the 90 m/hour capacity wood profile making machine, which can affect the uniformity and speed of wood profile making. Maintenance and repair planning aims to be able to create a maintenance and repair schedule for the 90 m/hour capacity wood profile making machine for the period 2026, estimate maintenance costs and the ratio of maintenance and repair costs to machine profits. The maintenance planning method includes collecting maintenance data from previous maintenance periods, reviewing the specifications of the wood profile making machine, estimating the age and price of components that are estimated to be damaged, estimating the cost and duration of dismantling and installing components that have been repaired in accordance with the provisions of the requirements for usable components or replacement spare parts, scheduling maintenance and repairs, estimating maintenance and repair costs for the period 2026, and determining the ratio of maintenance costs to profits. The planning results in the form of a maintenance-repair schedule for the period 2026; maintenance and repair costs in 2026, the ratio of maintenance costs to profits, and their implications indicate that the machine is still prospective and usable.

This study seeks to evaluate the extent to which profitability, leverage, independent commissioners, and political links influence tax avoidance in Indonesian mining companies for the 2021–2024 timeframe. The mining sector was chosen because it contributes significantly to national income but is typically associated with the practice of tax avoidance. The novelty of this study lies in the addition of the political connections variable, which has rarely been studied in the context of Indonesian mining. The research data were obtained from annual reports and financial statements of companies obtained through purposive sampling, resulting in 77 observations. Multiple linear regression analysis under a quantitative method was applied, and the evidence suggests that profitability contributes positively to tax avoidance, as higher profits are associated with a stronger tendency for companies to minimize tax payments. Conversely, political connections have a negative effect, indicating that political and military experience shapes loyalty to the interests of the state, thereby encouraging tax compliance. Meanwhile, leverage and independent commissioners do not exert any influence on tax avoidance. The outcomes of this research may serve as a reference for regulators, scholars, and investors to better comprehend the determinants of tax avoidance and to contribute to enhancing governance structures and refining tax policy.

The problem faced is the decline in the performance of a 650 liter/minute centrifugal pump due to wear on components, especially the impeller, rolling bearings, and mechanical seals in supplying process water and clean water in industrial production systems. The planning objective is to obtain a maintenance schedule for a 650 liter/minute centrifugal pump for the operational period of 2026 and the ratio between maintenance costs and profits generated by the machine. The maintenance planning method includes collecting maintenance data from previous maintenance periods, reviewing centrifugal pump specifications, applying the inspection, replace, repair, and overhaul (IRRO) approach, estimating the age and price of components that are expected to be damaged, estimating the cost and duration of dismantling and installing components that have been repaired in accordance with the provisions of the requirements for usable components or replacement parts, scheduling maintenance and repairs, estimating maintenance and repair costs for the 2026 period, and determining the ratio of maintenance costs to profits. The planning results are in the form of a maintenance schedule for the 2026 period worth IDR 4,290,000,-, a maintenance cost to profit ratio of 7.44% and the implications indicate that the machine is still suitable for use and prospective for operations in the next few years.  

The COVID-19 pandemic significantly affected the financial performance of PT Kereta Api Indonesia (Persero), as reflected in the shift from profit in 2020 to a substantial pre-tax loss in 2021. This change had direct implications for the company’s tax components, particularly current tax and deferred tax, in accordance with PSAK 46 on Income Taxes. This study aims to analyze the changes in current tax and deferred tax between the two reporting periods and to examine the role of deferred tax benefits in reducing the company’s net loss. The research employs a quantitative descriptive approach with a comparative analysis method using secondary data from the company’s interim consolidated financial statements. The findings indicate that in 2021 the company recognized a deferred tax benefit that converted total income tax into a net tax benefit, thereby reducing the company’s net loss by approximately 15.8 percent. These results demonstrate that deferred tax does not merely arise from temporary differences but can function as an instrument of loss mitigation during periods of financial distress. The implications of this study highlight the importance of accurate application of PSAK 46, especially in times of economic downturn, and emphasize the need for realistic assessments of future taxable profits to ensure the reliability of deferred tax asset recognition.

Competition in the business world is becoming increasingly intense, requiring complex and creative strategies. Many business actors strive to secure the best position in order to maximize profits. This study aims to describe the application of persuasive language in building business relationships, particularly in providing readers with insights into convincing and influencing strategies that encourage specific actions, such as purchasing products, using services, or supporting a brand. Persuasive techniques—such as appeals to logic, emotion, credibility, and personal interest—are employed with the expectation of achieving predetermined business objectives. This research uses a literature review method, which involves a series of activities related to collecting, reading, recording, and analyzing scholarly sources. A literature review is one form of qualitative research that does not require direct field observation. The findings indicate that persuasive language plays a significant role in strengthening business relationships, particularly through the implementation of rhetorical principles. One of these is the principle of logos, which asserts that to persuade an audience, a speaker must consistently present evidence and follow coherent logical reasoning. A deep understanding of rhetorical principles and the proper use of persuasive techniques is essential for establishing successful and sustainable collaboration. With an awareness of the importance of logical argumentation, credibility, and continuous communication, companies can reinforce their position when facing challenges and seizing opportunities in a competitive business environment.  

Micro, small, and medium enterprises (MSMEs) play a strategic role in growing the local economy and creating jobs. However, many MSMEs still face problems in financial recording and managing production costs. Rempeyek Bu Ning MSME experienced this problem because unstructured financial records made it difficult for business owners to monitor cash flow, calculate profits, and determine selling prices in line with production costs. The purpose of this community service activity is to improve the financial management capabilities of MSMEs by helping them record their finances correctly and calculate production costs. Micro, small, and medium enterprises (MSMEs) play a strategic role in growing the local economy and creating jobs. However, many MSMEs still face problems in financial recording and managing production costs. Rempeyek Bu Ning MSME experiences this problem because unstructured financial records make it difficult for business owners to monitor cash flow, calculate profits, and determine selling prices that are in line with production costs. The purpose of this community service activity is to improve the financial management capabilities of MSMEs by helping them record their finances correctly and calculate production costs.  

This study aims to analyze the effect of asset growth, capital structure, and asset structure on the profitability of PT Astra Graphia Tbk during the period 2016–2023. The research employs a quantitative approach with a causal research design using secondary data derived from the company’s quarterly financial statements. A total of 32 quarterly observations were selected through purposive sampling. Profitability is measured using Return on Equity (ROE), while data analysis is conducted using multiple linear regression. Prior to hypothesis testing, classical assumption tests including normality, multicollinearity, heteroskedasticity, and autocorrelation tests were performed to ensure the robustness of the regression model. The results indicate that asset growth, capital structure, and asset structure simultaneously have a significant effect on firm profitability. However, partially, only asset structure has a significant effect on profitability, while asset growth and capital structure show no significant influence. These findings suggest that efficient asset composition plays a more critical role in improving profitability than mere asset expansion or increased leverage. The managerial implication of this study highlights the importance of optimizing asset structure to enhance the firm’s ability to generate sustainable profits.