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This study aims to analyze the best-selling ice cream sales data in 2022 from the Mixue Karangjati franchise in Semarang Regency, as well as calculate the contribution margin ratio (RCM) and break-even point (BEP) in units and monetary value for each item. Sales data and related costs are processed to gain insights into the company's financial performance. The analysis results indicate that the RCM for the year 2022 is 7.4%, while the BEP in units and monetary value has been calculated for each item. Additionally, planning recommendations for the future are provided, including product diversification, cost monitoring, technology utilization, and service quality improvement. This study provides crucial insights for management in financial planning and strategic decision-making to achieve the company's business goals.

Financial planning is a crucial stage in business management that enables efficient fund allocation to achieve company goals. The significance of financial planning in preparing for the future of a business cannot be underestimated, as business success heavily relies on sound financial strategies. In this context, the analysis of differential costs becomes a crucial tool in business decision-making, especially when choosing between purchasing new items or reproducing old ones. This research utilizes a descriptive qualitative approach to describe and understand the cost comparison phenomenon between the purchase of new items and the reproduction of old items at Kost Putri Candra Dewi. Through cost analysis, it was found that purchasing new items has a higher price margin compared to reproducing old items, even though maintenance costs for old items tend to be higher. In conclusion, while purchasing new items may require a larger initial investment, in the long run, it can generate higher and more financially and operationally profitable margins.

Market competition makes companies must be able to innovate in order to compete with other companies. Brand Ambassadors who have a positive image and good product quality can attract consumers and increase the purchase decision of a product to be marketed. This research was conducted with the aim of finding out the influence of Brand Ambassador and product quality on purchasing decisions. The method used in this study is a quantitative research method using research aids in the form of a questionnaire containing 7 questions about NCT Dream as a lemonilo Brand Ambassador, 8 questions about the quality of lemonilo products, and 7 questions about consumer purchase decisions disseminated through the researcher's social media. Based on the results of a questionnaire of 110 respondents, it can be concluded that the use of Brand Ambassadors who have a positive image and good product quality greatly affects the level of consumer purchase decisions. This research is expected to be an analysis material for the Company in placing a good strategy in market competition

Multicentral Aryaguna merupakan anak perusahaan Grup Indomobil yang bergerak di bidang industri real estate salah satu perusahaan yang didirikan di bidang properti. Dengan mempertahankan operasional PT. Multicentral Aryaguna pelatihan dan pengembangan karir, seringkali dianggap objektif karena cenderung dipandang formal belaka, sedangkan proses pelatihan dan pengembangan karir masih kontrovensional karena faktor subjektif dipengaruhi oleh persepsi. Tujuan penelitian ini untuk mengetahui pelatihan dan pengembangan karir mempengaruhi kinerja karyawan. Dalam penelitian ini menggunakan analisis kuantitatif statistik, analisis regresi linear berganda dan analisis koefisien determinasi dengan bantuan software SPSS 25. Sampel yang digunakan penelitian ini yaitu sampel jenuh sejumlah 45 karyawan. Hasil dari penelitian ini didapatkan menggunakan uji t bahwa pelatihan secara parsial berpengaruh positif dan siginifikan terhadap kinerja karyawan dengan taraf signifikan sebesar 0,000 < 0,05 dan hasil uji t sebesar 5,326 > 2.014. Pengembangan karir secara parsial berpengaruh positif dan signifikan terhadap kinerja karyawan dengan taraf signifikan sebesar 0,028 < 0,05 dan hasil uji t sebesar 2,283 > 2.014. Pelatihan dan pengembangan karir secara simultan berpengaruh positif dan signifikan dengan taraf signifikan sebesar 0,000 < 0,05 dan hasil uji F sebesar 28,356 > 3.21 terhadap kinerja karyawan.

This study examines the advertising ethics and social impact of Lifebuoy soap advertisement with the theme "5 Tahun Bisa untuk NTT" (5 Years for NTT), aired in Bitobe Village, East Nusa Tenggara in 2023. Bitobe Village was chosen due to its representation of the typical socio-economic conditions in East Nusa Tenggara, often facing challenges related to sanitation and health. The research aims to analyze how the advertisement message is understood and received by the local community, as well as the implications of this message on hygiene-related behaviors and attitudes. The methods employed include content analysis of the advertisement and a social impact study through interviews and direct observations with the residents of Bitobe Village. The findings are expected to provide deeper insights into advertising ethics practices in a local context and their contribution to social change in marginalized communities.

Indonesia's 2.5 million hectares of coral reefs include 569 species, or about 67% of the world's 845 coral species. One of the companies engaged in the export business of ornamental corals is PT Agung Aquatic Marine located in Bali province. This study aims to determine the costs, revenues and marketing margins of ornamental coral export business at PT Agung Aquatic Marine, Denpasar Bali. This research uses descriptive quantitative. Data analysis used is income analysis, marketing margin and marketing efficiency. The results showed that the costs incurred amounted to Rp2,472,069,157 so that the revenue earned was Rp822,355,543, There are two types of marketing margins used in the sale of ornamental coral euphyllia type, the first from fishermen to exporters and then to consumers which totaled Rp2,078,202, while the second from suppliers and then to exporters after that to consumers amounting to Rp2,017,637. The efficiency level of Marketing channel I is 13.1% and marketing channel II is 5.7%. So it can be seen that obtaining high margins and profits is Marketing channel I. While the one with the most efficient marketing is Marketing channel I. While the one with the most efficient marketing is Marketing Channel II.

The Bureau of Apparatus Human Resources and Organization is one of the echelon II work units at the Secretariat General of the Ministry of Maritime Affairs and Fisheries of the Republic of Indonesia which has the task of coordinating, fostering and managing the human resources of the apparatus within the Ministry of Maritime Affairs and Fisheries. The Bureau of Human Resources Apparatus and Organization in managing human resources needs to pay anttention to the competence and work discipline of each employee in order to produce quality employees and superior performance. This study aims to determine the effect of competence and work discipline on employee performance of the Bureau of Human Resources Apparatus and Organization of the Ministry of Maritime Affairs and Fisheries of the Republic of Indonesia. The research method used is quantitative method with data collection using saturated samples or non probability sampling. A total of 64 respondents were sampled and the data obtained was processed using SPSS 25 software with multiple linear regression analysis techniques which included instrument testing, partial and simultaneous hypothesis testing. The results showed that there was a positive and significant influence, partially and simultaneously competence and work discipline on the performance of employees of the Bureau of Human Resources Apparatus and Organization of the Ministry of Maritime Affairs and Fisheries of the Republic of Indonesia.

This journal focuses on the Effect of Service Quality and Price Perception on Customer Purchase Interest. The purpose of this study was to determine whether there is an effect of service quality and price perception on customer buying interest. This study uses a quantitative approach method based on statistical data. And the data was collected through a questionnaire distributed to 100 respondents who had made purchases at Yoehan Busana Citayam. The data collection method uses observation and questionnaires with data processing using SPSS version 25, with the data analysis technique used is multiple linear regression analysis, partial significance test (t test), simultaneous significance test (F test), and determination coefficient test (R2 test). The results showed that service quality (X1) and price perceptions (X2) partially (t test) had a positive and significant effect on customer buying interest (Y). then simultaneously service quality and price perceptions affect customer buying interest with a value of Fcount (54.165) > Ftabel (3.09). The results of the coefficient of determination (R2) show that service quality and price perceptions can be explained by the customer purchase interest variable by 52.8%. The remaining 48.2% is explained by other variables not examined.

Mining companies are one of the companies that have great prospects in the future. Mining companies are one of the corporate sectors that are targeted for investment, this causes investors to often calculate share returns for their investments in companies in this sector. Stock returns in companies tend to fluctuate or experience erratic increases and decreases in stock returns. The increase or decrease in stock returns is caused by internal and external factors, internal factors can be seen through financial reports and external factors can be seen from macroeconomic and other factors. This research is secondary data, namely it comes from financial reports of mining companies registered in JII70 for the 2018-2022 period. This research is included in the type of quantitative research, using Eviews as a statistical medium and the statistical methods used in this research are multiple linear regression analysis, panel data testing, classical assumption testing, and hypothesis testing. while the results of this research show that partially both Net Profit Margin and Price To Book Value have a positive and significant effect on Stock Returns as well as simultaneously Net Profit Margin and Price To Book Value together or simultaneously have a positive and significant effect on Stock Returns while inflation weaken the relationship Net Profit Margin and Price To Book Value on Share Returns in mining companies registered on JII70.

This study explores the impact of product and service innovation, operational efficiency, customer satisfaction, human resource management, and digital marketing strategies on the profitability of companies. Utilizing a quantitative research methodology, data was collected through surveys and company financial reports and analyzed using statistical techniques, including linear regression analysis. The findings reveal that product and service innovation significantly enhances profitability, emphasizing the importance of continuous innovation. Operational efficiency, measured through lower operational costs, directly correlates with increased profit margins. Furthermore, a strong positive relationship exists between customer satisfaction and profitability, highlighting the importance of customer-centric strategies. Human resource management practices that promote employee satisfaction and productivity are also found to significantly impact profitability. Lastly, the adoption of digital marketing strategies is shown to boost sales volume and market reach, contributing positively to financial performance. These results suggest that companies should adopt a holistic approach to strategy development, integrating innovation, operational efficiency, customer satisfaction, human resource management, and digital marketing to enhance profitability. The study underscores the need for companies to continuously evolve and adapt to market changes to sustain competitive advantage and long-term success.

Determining the relationship between environmental adaptability and milk production across various parities using HTC and THI values was the aim of this study. Purposive sampling was employed to choose thirty dairy cows of parity 1 and 2, for the study. For this investigation, a case study was employed. The temperatures and humidity of the barn environment were used to measure the THI value, which was determined by the HTC value, the milk production of mothers with varying parities, and the rectal temperature and respiratory frequency. Research results demonstrated a negative connection between the two independent variables—the THI and HTC values—and milk production at parities 1 and 2. This suggests that either environmental stressors or higher HTC or THI values resulted in lower milk production. At parity 1, there was a poor correlation, and at parity 2, a moderate correlation between the HTC value and milk production. The correlation coefficients for parity 1 and parity 2 were, respectively, r = 0.410, R2 = 0.168, and r = 0.370, R2 = 0.137. There was just a slight association observed between the THI value and milk production at parities 1 and 2. The correlation coefficient for parity 1 was (r = 0.220; R2 = 0.049), but the correlation coefficient for parity 2 was (r = 0.227; R2 = 0.51). According to the study's findings, milk production in parities 1 and 2 is only marginally correlated with HTC and THI values.

This article entitled “Social Justice According to Jhon Rawls and the Pastoral Counselor’s Responsibility for the Marginalized” aims to describe the role of pastoral counseling in its responsibility to the marginalized using Jhon Rawls’ theory of social justice. This research uses literature research using descriptive analysis method. The data in this article is collected from various sources such as books and journals. And the result of this research is the importance of the church in caring for the marginalized and also the application of pastoral counseling within the church in order to assist the marginalized and apply the theory of social justice.

This research examines the role of social media platforms in fostering civic engagement and political participation in Latin America. Through qualitative interviews and sentiment analysis, the study reveals how digital spaces amplify marginalized voices and mobilize communities for social change. However, it also highlights risks such as misinformation and polarization. Recommendations include leveraging social media for transparent communication and digital literacy programs.

To determine the partial and simultaneous effects of NPM, DER, and EPS on the stock prices of manufacturing firms in the food and beverage industry. For this quantitative research, secondary data sources were the Food and Beverage Department Manufacturing Companies' Financial Statements published in the IDX. Purposive sampling is the technique used for sampling. The t-test, F-test, and multiple linear analysis tests were used in this study's testing. The results of the partial study (t-test) showed that the stock prices of food and beverage manufacturing companies listed on the Bursa Efek Indonesia (BEI) were positively and significantly impacted by NPM, DER, and EPS. It concurrently demonstrated that the stock prices of the Food and Beverage Manufacturing Companies listed on the IDX were positively and significantly impacted by NPM, DER, and EPS, either separately or in combination.

This study aims to Determination of factor prices is an essential element in the economic system that includes aspects of production and distribution. In the perspective of Islamic economics, factor pricing not only relies on economic efficiency, but must also pay attention to the principle of distributive justice in line with Islamic values.  The research method uses a qualitative approach with a literature review or library reaseach. The data used in this study are sourced from various literature books and scientific articles. The results of the study discuss the concept of factor pricing based on the theory of marginal products, labor markets, time allocation, equilibrium, and return on investment without usury. The analysis focused on the link between economic efficiency and fair distribution in accordance with maqashid sharia. The results show that optimal factor pricing within a sharia framework can support market equilibrium, increase labor productivity, and promote income distribution across different sectors of the economy. In addition, sharia-based policy interventions are needed to overcome market distortions and ensure the realization of holistic economic justice.

The issue of plastic waste in Indonesia has reached alarming levels with annual production reaching 64 million tons, the majority of which ends up in the oceans, making Indonesia the second largest contributor to global marine plastic pollution after China. Increasing awareness and reducing daily waste generation are crucial to protecting the environment from the serious impacts of plastic's slow decomposition. This research employed accidental sampling with 20 to 30 respondents to investigate the influence of green marketing and green consumerism on purchasing decisions of environmentally friendly products. Data analysis included data exploration to identify patterns and trends, and Ordinary Least Squares (OLS) regression testing to evaluate the linear relationship between independent variables (green marketing and green consumerism) and the dependent variable (purchase decision). The results of multiple linear regression analysis indicate that the Green Consumerism variable (X2) has a positive regression coefficient of 0.260, although it is not statistically significant (p = 0.148), suggesting that consumer adoption of environmentally friendly behavior marginally contributes to purchasing decisions of environmentally friendly products. However, the low Adjusted R Square (0.031) indicates that the model only explains approximately 3.1% of the variability in purchase decisions. Therefore, companies need to consider other factors such as price and product quality, and integrate more holistic marketing strategies to enhance consumer preference for environmentally friendly products. Further research using more sensitive analytical methods could provide deeper insights to support more effective decision-making in dynamic markets.

This research aims to examine the impact of financial performance on stock return investment decisions of private investors using financial ratio analysis on LQ45 companies. The analysis focuses on the influence of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) ratios on stock return.The analysis results indicate that ROA has a positive impact on stock return, as excellent ROA performance reflects management's ability to manage assets to achieve profitability, which can attract investor interest in buying company shares and lead to increased stock return. However, ROE and NPM do not have a positive impact on stock return. Investors tend to consider other financial factors, so even with high ROE and NPM, if other financial indicators show negative performance, company shares may still be perceived poorly by investors.The implications of this research highlight the importance for companies to focus on financial performance, especially ROA, in investment decision-making. Additionally, investors are advised to consider all financial aspects holistically when evaluating the investment potential of stocks.

Customer loyalty is the mst important key in a company, because it can increase profits and determine the survival of a company. Loyalty can be formed by good quality service and customer satisfaction resulting from the services provided by the company. The purpose of this research is to determine the influence of service quality and customer satisfaction on customer loyalty at PT. Wahana Logistics Achievement Bogor Branch Ciriung Mayor Oking. This research uses quantitative methods with SPSS Version 25 software. The samples used for data collection were customer of PT.Wahana Achievement Logistics consisted of 60 respondents with sampling using random sampling. The coefficient of determination test results (R2) use an adjusted R-square value of 0,677, wich means that 67,7% of service quality (X1) and costomer satisfaction (X2) have an influence on costomer loyalty, and the remaining 32,3% is influenced by variables not researched by the author. The results of the f test simultaneously show that the variables of service quality and customer satisfaction and positive effect with a sig value of 0,000 < 0,05 and Fcount of 62,722 > 4,007 Ftable on the costomer loyalty variable. From the calculation of the results of the multiple linear regression test, it shows that costomer loyalty is influenced by the service quality variable equal to b1 = 0,620 and the costomer satisfaction variable b2 = 0,301

This research aims to examine the implementation of Good Corporate Governance (GCG) and its impact on the financial performance of Islamic banks, with a focus on PT. Bank Pembiayaan Rakyat Syariah (BPRS) Bakti Makmur Indah Sidoarjo during the period of 2021-2023. The method employed in this research is a qualitative descriptive approach, which involves data collection through literature review and documentation related to the implementation of GCG at BPRS Bakti Makmur Indah, as well as the analysis of the bank's financial reports for the specified period. The research findings indicate that BPRS Bakti Makmur Indah has implemented the principles of GCG, such as transparency, accountability, responsibility, professionalism, and fairness. However, the financial performance of the bank experienced a significant decline from 2021 to 2023. This decline is evident from the decrease in the values of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). These findings suggest that although the principles of GCG have been implemented, their effectiveness is not yet optimal, and there are still challenges to be overcome to improve the financial performance of the bank.    

The study aims to analyze the implementation of performance-based budgets available at the City of Magelang Environmental Services. Data gathering was conducted with the Technical interview to the Chief of Combat Fields. The results of this study identified the process of planning the maintenance of the livelihood of the city of Magelang, the implementation of performance-based maintenance on the city's livelihoods, the weaknesses of the execution of the performance-driven budget on the performance of the activities on the lively life of the town of Magalang, and the improvement of the application of the performing-based management of the life of a city of Magelang.