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Crystal guava has a promising market potential due to its relatively high demand, especially in various supermarkets—both in small towns and major cities across Indonesia—and its selling price is relatively stable. Crystal guava has several advantages compared to other guava varieties, including a fresher and sweeter taste, a crunchy texture, thick flesh, and being almost seedless. It is relatively easy to cultivate, has a high harvesting frequency, and tends to bear fruit throughout the year regardless of the season. Therefore, farmers in Karanggondo Village, Tegalsari District, Banyuwangi Regency, have begun cultivating it as a monoculture crop since 2012. Considering this situation, it is deemed interesting to conduct research on the financial feasibility of a Crystal guava plantation investment project under a monoculture system per hectare in Banyuwangi Regency. The research results show that the investment project is financially “feasible.” However, if production volume and product price decrease by up to 48.96%, and variable operating costs increase by up to 79.02%, while other factors remain constant, the Crystal guava monoculture plantation investment project per hectare in Banyuwangi Regency becomes financially “unfeasible.” Among these factors, the decline in production volume and selling price are found to be relatively “more sensitive” in influencing the project’s financial feasibility.

This study analyzes the effect of operating costs, production costs, and sales volume on net profit in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. Using a quantitative method with panel data regression analysis, this study took a sample of 11 companies and secondary data from financial reports. The results of the hypothesis test show that operating costs, production costs, and sales volume partially have a positive and significant effect on net profit. These findings are consistent with existing literature and indicate that efficient cost management and increased sales volume are crucial factors in maximizing profitability in the pharmaceutical sector. Furthermore, this research is also relevant to Agency Theory, which suggests that management, as agents, must manage costs and sales transparently to align their interests with those of shareholders, ultimately leading to the sustainable increase of company value. This study contributes to understanding key factors driving financial performance in the industry.

Net profit is an important indicator in assessing a company's financial performance because it reflects the effectiveness of management in generating profits. Several factors that influence net profit include sales, cost of goods sold, operating expenses, and other income. This study aims to analyze the influence of these factors on net profit at PT. Pesona Minuman Indonesia during the 2021–2023 period. The independent variables include sales, cost of goods sold, operating expenses, and other income, while net profit serves as the dependent variable. A quantitative approach using multiple linear regression was applied to 36 quarterly data from the company. The results show that sales, cost of goods sold, and operating expenses have a positive and significant influence on net profit, while other income has a negative and significant influence. Simultaneously, all four variables have a significant influence on the company's net profit. This finding emphasizes the importance of good management of sales and operating costs as key factors in achieving optimal profitability. Therefore, the company needs to focus on increasing sales and controlling operating costs to maximize its net profit.

This study aims to analyze the application of information technology in improving the efficiency of supply chain management at JS Store Florist in Samarinda City. This study is motivated by the rapid development of information technology and its role in supporting supply chain management, especially for small-scale businesses. This study uses a qualitative descriptive method with data collection techniques through interviews, observation, document study, and literature study. Data analysis was conducted using the SWOT analysis method. The results showed that the use of information technology can improve supply chain management efficiency, as seen from the savings in operating costs of IDR 1,300,000 per month, or equivalent to 17.21%. This proves that the application of information technology at JS Store Florist is capable of improving the efficiency of supply chain management. The use of marketplaces, digital recording, and online ordering strategies has been proven to accelerate production and distribution, as well as providing recommendations for the development of a more integrated digital ordering system to strengthen competitiveness and business sustainability in the face of increasingly fierce competition in the florist business.

This study aims to analyze the effect of changes in interest rates, exchange rates, economic growth, and world oil prices on stock returns in the transportation and logistics sector in Indonesia during the period 2006–2024. This sector was chosen because it is highly vulnerable to fluctuations in macroeconomic factors that have a direct impact on companies' operating costs and financial performance. The method used is multiple linear regression with an annual panel data approach, using a sample of transportation and logistics companies listed on the Indonesia Stock Exchange. The independent variables include changes in interest rates, exchange rates, economic growth, and oil prices, while the dependent variable is stock returns. The results show that, partially, only changes in interest rates have a significant negative effect on stock returns. Conversely, exchange rates, economic growth, and oil prices have no statistically significant effect. Simultaneously, these four variables also show no significant effect on stock returns. This study makes a new contribution through the use of a long observation period and a focus on the transportation and logistics sector, thereby providing a deeper understanding of this sector's sensitivity to macroeconomic conditions.

Background: Traditional naval maintenance strategies rely on centralized supply chains and pre-manufactured spare parts, leading to long repair downtimes and logistical inefficiencies, particularly for vessels operating in remote maritime regions. Additive manufacturing (3D printing) offers a disruptive alternative by enabling on-demand production of spare parts, reducing dependence on external suppliers, and enhancing fleet self-sufficiency. However, material durability, operational feasibility, and cost-effectiveness remain underexplored for naval applications. Original Value: This research advances the study of AM in naval engineering, assessing its practical viability beyond theoretical potential. Unlike previous studies focusing on commercial maritime applications, this study evaluates 3D printing’s impact on naval fleet readiness, supply chain resilience, and sustainability. Objectives: The study investigates how 3D printing can optimize naval maintenance efficiency, specifically analyzing its feasibility, material performance, cost implications, and logistical advantages. Methodology: A qualitative-empirical approach was used, combining material performance testing, expert interviews, and operational case studies to evaluate mechanical durability, economic feasibility, and AM integration challenges. Results: Findings indicate that AM reduces repair downtime by 40%, lowers part procurement costs by 30–50%, and enhances supply chain resilience. However, material limitations and infrastructure readiness remain key adoption challenges. Conclusions: Hybrid AM adoption—where 3D printing supplements rather than replaces traditional manufacturing—offers the most practical near-term approach for naval fleets. Strategic investment in material research, onboard AM training, and fabrication infrastructure will enhance fleet efficiency, reduce environmental impact, and future-proof maritime maintenance strategies.

PT Pos Logistik Indonesia (POSLOG) is a company that provides integrated logistics services across various sectors. One of the main commodities delivered regularly each year is rice from Bulog, which has a significant distribution volume. At present, PT Pos Logistik Indonesia – Branch Bandung still relies on third-party (vendor) transportation services, which leads to suboptimal company revenue and creates dependency on external parties. This study aims to conduct a comparative analysis of operational cost efficiency between the use of company-owned vehicles and rented vehicles. The analytical methods applied include Vehicle Operating Costs (VOC), Net Present Value (NPV), Internal Rate of Return (IRR), and Payback Period (PP). The analysis results show that the cost of using vendor services amounts to IDR 710 per kilogram, while the cost of using company-owned vehicles is only IDR 284 per kilogram. Furthermore, the NPV value reached IDR 2,732,364,981, the IRR was 129.94%, and the Payback Period was 1 year and 9 months. Based on these findings, investing in company-owned vehicles is proven to be more efficient, economical, and feasible to improve profitability and ensure business sustainability.

Purchasing plays a role in ensuring the availability of food ingredients with good quality and efficient costs, managing risks, supporting product innovation, and increasing efficiency in the food procurement process, with such an important role the hotel industry continues to strive to improve purchasing capabilities and competencies in order to be better in the food procurement process. Purchasing together with its duties and sections must understand and know and organize food procurement activities with clearly coordinated concepts and planning patterns and satisfactory and responsive services in any situation faced by both fellow employees and hotel guests. This type of research is descriptive qualitative with a Phenomenological approach. In this study, an interview method was used with 4 informants who were purchasing officers and receiving at Padma Resort Legian. This study aims to determine the role of purchasing in supporting the need for food procurement for kitchen operations at Padma Resort Legian. From the interview results, it can be concluded that the procurement of food ingredients for kitchen operations at Padma Resort Legian, which includes processing purchase requests, selecting suppliers, giving instructions to suppliers and receiving food ingredients, has been carried out correctly and in accordance with the Standard Operating Procedures (SOP) at Padma Resort Legian. Supplier selection has also been carried out in accordance with the Standard Operating Procedures (SOP) at Padma Resort Legian, but purchasing must be more careful in selecting and determining suppliers to avoid inconsistent delivery of food ingredients in terms of time, quantity, and quality of the food ingredients.

This community service program aims to enhance the visibility and competitiveness of Micro, Small, and Medium Enterprises (MSMEs) in Nusawungu Village through the creation of business location pins on Google Maps. The background of this initiative lies in the main challenges faced by local entrepreneurs, namely limited access to marketing channels and low digital exposure. Many businesses have been operating for years but remain difficult to find due to the absence of a clear digital identity, particularly on online maps. Therefore, this program focuses on utilizing Google Maps as an effective, low-cost, and accessible promotional medium. The program adopts the Participatory Action Research (PAR) method, emphasizing the active involvement of MSME actors in each implementation stage. The process began with mapping and collecting data on existing businesses, followed by classifying them into categories such as culinary, crafts, services, and trade. The next steps included filling in complete addresses, determining accurate coordinates, and uploading business and product photos. Verification of Google Maps profiles was then carried out to ensure that the businesses became officially accessible to the public. Furthermore, participants received guidance on adding supporting information, including operating hours, contact numbers, and social media links. The results demonstrated that all registered MSMEs successfully created active Google Maps profiles with complete information. The outcomes include increased consumer accessibility in locating businesses, recognizing available products or services, and directly contacting owners. This implementation has proven to make a significant contribution to market reach expansion and the strengthening of digital marketing strategies without requiring additional financial costs. These findings align with previous studies affirming the effectiveness of Google Maps as a promotional tool and a means of empowering MSMEs in rural areas. Moreover, this initiative opens opportunities for further development through integration with other digital platforms.

Water heating systems on ships play a crucial role in supporting crew comfort and operations. However, conventional systems generally operate continuously without automatic control, resulting in energy waste and high operational costs. This situation drives the need for innovation in more efficient and environmentally friendly water heater designs. This research aims to design and implement an automated water heater temperature control system based on an ESP32 microcontroller with on/off control and the use of paraffin wax as a latent heat storage medium. This design is expected to improve energy efficiency while reducing the operational costs of water heaters on ships. The research methodology includes system design, hardware assembly, and performance testing, both static and dynamic. Testing was conducted to evaluate temperature stability and energy efficiency in system conditions with and without the use of paraffin wax. The results showed that paraffin wax improved water temperature stability while reducing the frequency of heater activation. In a 24-hour test, the system without paraffin wax recorded a heater operating time of 15 hours, consuming 8.85 kWh of electricity and costing Rp11,965.20. In contrast, the Paraffin Wax system only requires 10 hours of heater operation, consumes 5.90 kWh, and costs Rp7,976.80. This demonstrates energy savings of 2.95 kWh and a cost efficiency of up to 58%. Therefore, the ESP32-based water heater automation system and heat storage using Paraffin Wax are proven to be more energy-efficient, cost-effective, and have the potential to be an innovative and environmentally friendly solution for ship operational needs.

This study is motivated by the downstream Teh Walini industry’s reliance on third-party logistics (3PL) services for product distribution, which restricts the company’s control over several key aspects, including logistics costs, delivery speed, routing efficiency, and product handling quality. The primary objective of this research is to analyze and compare distribution costs between outsourced logistics and self-managed delivery, and to evaluate the potential cost efficiency of an independently operated shipping system. A descriptive comparative quantitative method is employed, incorporating movement generation analysis, distribution spread mapping, and Vehicle Operating Cost (VOC) calculations to estimate the cost implications of self-shipping. Data were obtained through company documentation and analyzed using multiple linear regression involving six major distribution points. The results reveal that shipment volume significantly influences movement generation, with Waingapu, Makassar, and Padang identified as the dominant distribution destinations. The cost comparison analysis demonstrates that self-managed delivery is more cost-effective than third-party logistics services, making it a more viable long-term option. These findings suggest that transitioning to a self-delivery system could improve cost control and logistical efficiency for the company. However, this strategy should be implemented gradually, supported by regular updates on operational cost data and proactive management of external factors that could impact distribution performance. The study concludes by recommending broader coverage and the inclusion of additional relevant variables in future research to further validate and enhance decision-making related to distribution strategies. A well-informed shift toward internal logistics could ultimately contribute to greater competitiveness and sustainability in the company’s distribution operations

The production of pharmaceutical sterile products requires strict procedures to minimize the risk of microbial, particulate and pyrogen contamination that can be harmful to the user's health. The selection of the right sterilization method is the key to achieving the desired stability of the final product. Filtration sterilization is one of the oldest methods used for pharmaceutical sterile products. There are two types of feed flow in the method, namely through flow filtration and tangential flow filtration. This review article is prepared through literature search and download of national or international journals with inclusion or exclusion criteria that have been set. Literature sources are accessed online from various sites such as Google Scholar and Pubmed in the range of 2014-2024. The keywords used for journal searches are sterilization, through flow filtration, and tangential flow filtration. This review article reviews and compares the two methods to understand the differences, mechanism of action, and research objectives based on the review article on membrane filtration sterilization. This review aims to provide a better insight into the advantages and disadvantages of each membrane filtration sterilization method, as well as guidance in choosing the appropriate method based on the characteristics of the product to be sterilized. The results showed that through flow filtration is more commonly used in small volume and batch processes because of its simple design, but has limitations in reducing membrane fouling. In contrast, tangential flow filtration allows for continuous processing of larger volumes, with the advantage of minimizing particle build-up on the membrane surface, thus extending membrane life. The choice of method is also influenced by factors such as particle size, viscosity of the solution, sensitivity to heat, as well as operating costs. An in-depth understanding of the Working Principle and application of each method is essential for the pharmaceutical industry to ensure the quality, safety and efficiency of the production process. Thus, this review is expected to be a reference for researchers and practitioners in determining the optimal filtration sterilization strategy according to product needs.

This study aims to compare the financial performance of Islamic banks and conventional banks operating in Jambi Province during the 2021–2023 period. The approach used is comparative quantitative, with descriptive analysis and independent sample t-tests. Five key financial ratios were analyzed in this study: Return on Assets (ROA), Return on Equity (ROE), Operating Expenses to Operating Income (BOPO), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR). Data were obtained from the quarterly financial reports of each sample bank, thus reflecting actual financial performance on a periodic and ongoing basis. The analysis shows significant differences in three key financial ratios: ROA, ROE, and BOPO. Conventional banks demonstrate higher levels of profitability and operational efficiency than Islamic banks. High ROA and ROE values reflect the effectiveness of conventional banks in generating profits from their assets and capital. Furthermore, lower BOPO ratios in conventional banks indicate a better ability to control operating costs. In contrast, no significant differences were found in the NIM and LDR ratios, indicating equality between the two types of banks in generating interest margins and disbursing credit or financing to customers. This finding has important implications for the development of the Islamic banking sector to be more competitive, particularly in terms of efficiency and profitability. Islamic banks are expected to improve their asset and operational management strategies to increase competitiveness amidst the dual banking system in Indonesia. This research also contributes to regulators in formulating policies that support the growth of Islamic banks in the regions. For academics and practitioners, this study broadens understanding of the dynamics of local banking financial performance and serves as a reference for further research on the effectiveness of the dual banking system in the regional context.

This study aims to evaluate the financial performance of PT Akasha Wira International Tbk during the period 2022 to 2024 using profitability ratio analysis. The ratios analyzed include Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM), and Net Profit Margin (NPM). The data used is sourced from official financial statements published through the Indonesia Stock Exchange website. Based on the results of the analysis, the company's financial performance is generally relatively good and shows stability over the past three years. This is reflected in the consistency of the profitability ratio which is at a favorable level, indicating the effectiveness of the company in managing assets, its own capital, production costs, and operational activities. Further analysis shows that the Return on Assets and Return on Equity show a stable trend with a slight increase, which indicates efficiency in asset utilization and capital management. Gross Profit Margin and Operating Profit Margin also show positive trends, indicating efficiency in managing production costs and operational activities. Net Profit Margin, although slightly volatile, remains within a range that reflects good profitability. In addition, the results of this evaluation also indicate that the company has the ability to adapt to market changes and dynamic economic conditions. The ability to maintain profit margins in the midst of economic fluctuations shows the resilience of the business model and operational strategy applied. These findings provide an idea that PT Akasha Wira International Tbk has been able to maintain a healthy performance despite being in a competitive business environment. Thus, the results of this evaluation can be used as a basis for strategic considerations by management in preparing long-term financial plans and decision-making, as well as a reference for investors in assessing the company's prospects.

This study ais to formulate development strategies for Yoga Barbershop in Palaran, East Kalimantan, using SWOT analysis and the Quantitative Strategic Planning Matrix (QSPM). SWOT analysis is utilized to assess internal and external factors,combned with QSPM to determine priority strategies. The study reveals that Yoga Barbershop’s strengths nclude customer loyalty, a strategic location, modern haircut styles,and ownership of the business premises, which reduces operational costs.However, identified weaknesses consist of limited service facilities, inflexible operating hours, restricted space, noise issues, and insufficient staff. Meanwhile, opportunities for Yoga Barbershop include opening new braches and recruiting additional employees. Threats arise from similiar business competitors and changes in hairstyle trends. Based on the findings, Yoga Barbershop’s IE matrix places the business in quadrant V, with a total IFE score of 2,72 and an EFE score of 2,71, indicating a stable position that requires stability strategies. The recommended strategy is the weakness-opportunity (WO) approach. Priority strategic recommendations, in order of importance, are opening a new branch, training new staff, and increasing the flexibility of operational hours.

This research was conducted at PTPN IV Regional II Adolina Palm Oil Plantation and Mill Unit with the aim of evaluating the effect of Ripple Mill machine efficiency on palm kernel impurity levels through a multiple linear regression analysis approach. Ripple Mill is a vital piece of equipment in the palm kernel cracking process, which plays a role in determining the quality of the palm kernel. This machine works by breaking the kernels to produce kernels that are separated from the shells. However, when machine efficiency decreases due to technical and operational factors, palm kernel impurity levels tend to increase, characterized by an increase in shell fragments, fibers, and other foreign materials. This condition can have an impact on decreasing product quality and increasing further processing costs. Data collection was carried out over five days of observations covering the variables of machine efficiency and kernel impurity levels obtained from production results. The study found a strong negative correlation between machine efficiency and impurity levels in palm kernels. This means that the higher the efficiency of the Ripple Mill, the lower the resulting palm kernel impurity levels. This finding also confirms that quality control in the production process is not only determined by raw material factors but also highly dependent on the performance of the processing machine. Furthermore, the research results demonstrate the importance of implementing preventive maintenance strategies, including regular inspections of the rotor bar, square bar, and drive motor, as well as regulating operating parameters such as rotational speed and machine load. Proper preventive maintenance and operational control are essential to sustain machine efficiency and product quality. Therefore, continuous improvement in technical and managerial aspects is essential to maintain palm kernel quality and support optimal palm oil mill productivity.

This study aims to determine the influence of company size, sales growth, independent operating costs on financial performance as measured byreturn on asset(ROA) in cosmetic companies listed on the Indonesia Stock Exchange (IDX) in 2019-2024. This research is a quantitative research, namely data in the form of numbers. The data source in this study is secondary data, namely data that is not obtained indirectly, data obtained from annual reports obtained from the company's website or from the official website of the Indonesia Stock Exchange. The population in this study is all cosmetic companies listed on the Indonesia Stock Exchange totaling 7 companies. The sample of this study uses saturated sampling where all members of the population are used as samples and the sample in this study is 42 samples. The analysis method in this study uses multiple linear regression analysis which is processed using the programSPSS versi 26.0 for windows. The results of this study indicate that company size significantly affects financial performance (ROA), sales growth does not affect financial performance (ROA), while operational costs significantly affect financial performance (ROA).

This study aims to examine and compare the expenditure and income patterns between traditional market traders in Sukaramai Market and MMTC with street vendors operating around the State University of Medan (UNIMED). This study is based on the main differences between the two groups, especially related to business legality, sales location, and operational costs, which have the potential to affect business effectiveness and the economic welfare of the actors. The comparative quantitative method was used to collect data through questionnaires and Simple Random Sampling sampling techniques on 45 respondents, consisting of 30 market traders and 15 street vendors. The collected data were then analyzed using statistical inference techniques to obtain accurate and reliable parameter estimates. The results of the study show that market traders have an average income of IDR 9.37 million with expenses of IDR 6.7 million per month, so that the net profit obtained reaches IDR 2.67 million. Meanwhile, street vendors have an average income of IDR 7.2 million and expenses of IDR 5.53 million, so that their net profit is around IDR 1.67 million. Although market traders' expenses are higher, they still get a greater net profit. This study confirms that business location, legality, and management system factors significantly affect the efficiency and economic success of traders. This finding is very relevant as a basis for formulating fair and sustainable policies for empowering the informal sector, especially for small and micro traders in urban areas, in order to optimally improve their economic welfare.

This study examines the effect of liquidity, leverage, cash flow, and managerial agency cost on financial distress among manufacturing companies listed on the Indonesia Stock Exchange. Using multiple linear regression analysis, the results show that liquidity and cash flow have a significant negative effect on financial distress, indicating that firms with higher current ratios and stronger operating cash flows are less likely to experience financial difficulties. In contrast, leverage and managerial agency costs have a significant positive effect, suggesting that excessive debt and inefficient managerial spending increase the likelihood of financial distress. The coefficient of determination (R²) of 0.983 indicates that these four variables explain 98.3% of the variation in financial distress. The findings emphasize the importance of maintaining financial efficiency and controlling agency costs to enhance corporate financial stability.

This study aims to analyze the employee training system at Toko Kue Hanania Food, particularly in improving product packaging skills and customer communication. Using the observation and documentation method, this research identifies that training is conducted through the On-the-Job Training method, where new employees learn directly in the workplace within one to three days. The results indicate that while this method is effective in accelerating employee adaptation, challenges such as lack of training documentation, limited trainers, and minimal evaluation and follow-up remain obstacles. Additionally, the company strives to manage training costs efficiently by utilizing internal resources and innovation in daily operations. To enhance training effectiveness, a more structured system is needed, such as the development of Standard Operating Procedures (SOPs) and providing incentives for employees who demonstrate performance improvements.