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Analytics

Rinaldi Bursan

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

This study aims to analyze the impact of digital technology adoption on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, by considering the mediating roles of innovation capability, financial access, and business trust. MSMEs play a strategic role in the national economy, yet they continue to face various challenges in enhancing competitiveness and business performance. Digital technology adoption has emerged as a key strategy to drive operational transformation, expand market reach, and improve efficiency. This research adopts a quantitative approach using the Structural Equation Modeling (SEM) method to examine the relationships among variables. The findings indicate that digital technology adoption significantly affects MSME performance, both directly and through the enhancement of innovation capability and financial access. Furthermore, business trust also plays an important role as a psychological factor that reinforces commitment and business sustainability. These findings highlight the importance of policy support, digital infrastructure, financial literacy, and innovation capacity in strengthening the competitiveness of MSMEs in the digital economy era. This study provides both theoretical and practical contributions to the development of a digital-based MSME empowerment model in Indonesia.

Sifa Malinda; Nurul Hidayatul Jannah; Lailatul Badriyah; Muhammad Riski; Mada Aditia Wardhana

Jurnal Manajemen Bisnis Era Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In today’s rapidly changing global context, employee motivation has emerged as a strategic issue in human resource management, particularly in sustaining organizational productivity and competitiveness. Developments such as digitalization, economic uncertainty, and workplace transformation have prompted companies to focus more deeply on effective motivational approaches. Recognizing the role of motivation in influencing employee retention, productivity, and operational efficiency, this study conducts a Systematic Literature Review (SLR) to map key concepts and empirical trends regarding the relationship between employee motivation and organizational performance. Grounded in theoretical frameworks such as Maslow’s Hierarchy of Needs, Herzberg’s Two-Factor Theory, and Self-Determination Theory, the study examines major drivers including leadership, compensation, and work-life balance. Findings reveal paradoxes in motivational strategy effectiveness across sectors and highlight research gaps, particularly in cross-industry approaches and integrative synthesis. This study provides valuable contributions for academics and practitioners in designing evidence-based, context-relevant motivation strategies aligned with the dynamics of modern organizations.

Ihsan Trianto; Sugianto Sugianto

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of working capital management, leverage, and institutional ownership on the profitability of consumer goods companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, while also examining company size as a moderating variable. The consumer goods sector, which has a large market potential in Indonesia, makes it essential to understand how these financial aspects affect company performance. Working capital management plays a crucial role in maintaining liquidity and operational efficiency, leverage determines the extent to which companies rely on debt financing, and institutional ownership reflects external monitoring that can drive managerial discipline. Company size is considered a moderating factor that could strengthen or weaken these relationships, especially in influencing profitability levels. Using a quantitative approach, the research findings reveal that each of the main variables—working capital management, leverage, and institutional ownership—partially and significantly affects profitability. More specifically, company size is found to moderate the effect of leverage on profitability, indicating that larger firms may be better positioned to optimize debt usage compared to smaller firms. This study not only provides empirical evidence regarding financial determinants of profitability but also enriches the discussion on how moderating factors such as firm size can influence the dynamics of corporate financial performance. The findings are expected to provide valuable insights for stakeholders, including managers seeking to optimize financial policies, investors evaluating company performance, and academics or researchers interested in exploring further implications for corporate governance and financial strategy in emerging markets like Indonesia. In conclusion, the study highlights the importance of managing financial variables strategically to sustain profitability in the highly competitive consumer goods industry.

Danang Danang; Riza Phahlevi Marwanto; Helmi Wibowo; Muhammad Akbar Hariyono; Yuanita Sinatrya

International Journal of Industrial Innovation and Mechanical Engineering 2025 Asosiasi Riset Ilmu Teknik Indonesia

Background: Structural Health Monitoring plays a critical role in ensuring the safety, reliability, and sustainability of high performance composite structures used in aerospace, civil infrastructure, and mechanical systems. Conventional externally mounted sensors often face challenges related to environmental interference, maintenance complexity, and long term stability. Objective: This study aims to develop and validate an integrated smart composite monitoring system with embedded sensing capabilities that enhances damage detection accuracy and operational durability under varying mechanical stress conditions. Method: Smart composite specimens were fabricated by embedding fiber optic and piezoelectric sensors within fiber reinforced polymer laminates, followed by tensile, fatigue, and vibration testing. Signal processing techniques including time frequency analysis were applied to extract damage sensitive features, which were then classified using machine learning algorithms to distinguish healthy and damaged structural states. Results: The experimental findings demonstrate high damage detection capability, stable sensor performance under cyclic loading, improved reliability compared to conventional monitoring approaches, and consistent monitoring accuracy throughout the fatigue life of the specimens. The integration of embedded sensing and data driven analytics significantly enhances structural response interpretation and supports predictive maintenance strategies.

Dwi Feriyanto; Agus Wantoro; Deny Prasetyo; Very Dwi Setiawan; Faizal Riza

International Journal of Industrial Innovation and Mechanical Engineering 2025 Asosiasi Riset Ilmu Teknik Indonesia

Background: The global energy transition requires low-carbon solutions that can be integrated into existing thermal systems without drastic infrastructure changes. Hydrogen blending in conventional combustion systems has emerged as a promising pathway to reduce carbon emissions while maintaining operational flexibility. Objective: This study aims to experimentally evaluate the effect of hydrogen blending ratios (0–100% by volume) on thermal efficiency, CO₂ emissions, and NOx emissions, and to determine the optimal blending range based on technical and economic feasibility. Methods: An experimental thermal system prototype was developed and tested under controlled conditions with three repetitions per operating point. Performance parameters included combustion temperature, fuel consumption rate, and thermal efficiency, while emissions of CO₂ and NOx were measured using a calibrated gas analyzer. Data were analyzed using descriptive statistics, one-way ANOVA at a 0.05 significance level, confidence interval estimation, and linear regression to examine the relationship between hydrogen fraction and emission reduction. Results: The findings indicate that increasing hydrogen fraction significantly improves thermal efficiency, reaching 87.5% at 100% hydrogen, while CO₂ emissions decrease linearly to zero. However, NOx emissions increase with higher hydrogen content due to elevated combustion temperatures. Statistical analysis confirms that hydrogen ratio has a significant effect on efficiency and emissions, with a strong linear correlation between hydrogen fraction and CO₂ reduction. A blending range of 40–60% hydrogen provides the most balanced performance in terms of efficiency improvement, emission reduction, and cost feasibility.

Azzam al Alim; Azzam al Alim; Gesita Fadya Yuyen; Irene Grace Evangelina; Kelvin Lie

JUISI : Jurnal Ilmiah Sistem Informasi 2025 LPPM Universitas Sains dan Teknologi Komputer

The rapid advancement of wireless communication technology has significantly influenced industrial automation, particularly in collaborative robotics (cobots). With the expected commercial deployment of 6G by 2030, this technology offers ultra-high-speed data transmission, low latency, and deep integration of Artificial Intelligence (AI). This study investigates the impact of 6G on enhancing the performance and efficiency of cobots in industrial settings, addressing challenges related to real-time coordination, network latency, and economic implications. The results indicate that cobots powered by 6G achieve a 25-30% increase in throughput, a latency reduction to 0.5 - 0.8 ms, and a 15-20% improvement in energy efficiency compared to 5G-based cobots. These enhancements facilitate more precise and adaptive human-robot interactions, improving operational flexibility and productivity across various sectors. However, challenges such as infrastructure readiness, cybersecurity risks, and high implementation costs remain key concerns. This study provides a comprehensive analysis of the synergy between 6G and collaborative robotics, offering valuable insights for industries preparing for next-generation automation.

Ni Putu Linda Novita Dewi; I Ketut Suryanawa

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid development of information technology has encouraged Village Credit Institutions (LPDs) to adopt Accounting Information Systems (AIS) as an effort to enhance operational efficiency and effectiveness. However, the implementation of AIS in several LPDs in Abiansemal District still faces various challenges, such as data input errors and lack of system integration. This study aims to analyze the influence of system development formalization, organizational size, user involvement, training and education, as well as personal technical skills on the performance of accounting information systems. The research method used is quantitative with a survey approach. The sample consists of 96 respondents, comprising leaders and managers of 32 active LPDs in Abiansemal District, Badung Regency. The data analysis techniques include validity and reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination test, F-test, and t-test using SPSS software. The results show that all five independent variables—system development formalization, organizational size, user involvement, training and education, and personal technical skills—have a simultaneous and partial positive and significant influence on the performance of accounting information systems. The coefficient of determination indicates that 55.8% of the variation in AIS performance can be explained by these five variables.

Wolfgang Alexander Defara; M. Imam Firdaus; Trisnowati Rahayu; Sutoyo Sutoyo

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

This study aims to analyze the impact of overtime work on physical and mental fatigue of the crew of the MV ship. Manalagi Tisya, by identifying the causal factors and consequences that may arise due to additional working hours. In this study, the researcher will apply a qualitative research method with a descriptive approach. This research was conducted by the author on the MV ship. Manalagi Tisya owned by PT Pelayaran Manalagi which is a subsidiary of PT Salam Pacific Indonesia Lines, with the ship call sign "YBTL2" and a total load capacity of 52201 MT. Data collection techniques in this study used observation, interviews and documentation. Data analysis techniques used data reduction, data presentation, drawing conclusions. Testing the validity of this research data used source triangulation, technical triangulation, and time triangulation. Based on the results of the study, it explains that the Overtime Pattern: The crew of the MV ship. Manalagi Tisya experienced an average of 4.5 hours of overtime per day, with the Engine Department experiencing the highest overtime (an average of 5.2 hours). Overtime most often occurs during loading and unloading at the port (35%) and when facing bad weather (27%), Physical Impact: Continuous overtime causes significant physical impacts in the form of sleep disturbances (80%), back and waist pain (70%), and muscle pain (60%), Mental Impact: As many as 85% of crew experience moderate to severe mental fatigue due to overtime, with the main symptoms being difficulty concentrating (75%), irritability (65%), and decreased decision-making ability (60%). Safety: There is a strong positive correlation (r = 0.82) between the duration of overtime and the frequency of safety incidents. The risk of incidents increases by 28% for every additional 2 hours of overtime, Work Performance: Overtime has an impact on decreased work performance, especially in problem-solving skills (45%), compliance with procedures (41%), and effective communication (37%), Overtime Management: The most effective overtime management strategies are task rotation and fatigue management training, but their implementation is still not optimal. Limited number of personnel and operational demands are the main obstacles in minimizing overtime, Regulatory Compliance: Average working hours of MV ship crew. Keywords: Overtime Work, Physical Fatigue, Mental Crew.

Muhammad Raffi Putra Ramadhan; Putri Nofa Rizqi Awaliyah

Jurnal Pariwisata Indonesia 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to explore the role of casual workers in the operations of four-star hotels, including their tasks, responsibilities, and the challenges they face. The background of this research is based on the lack of recognition for the contributions of casual workers in the hospitality industry, which can affect their motivation and performance. The method used is a qualitative approach through in-depth interviews with 20 purposively selected respondents from several four-star hotels in Bandung. The findings indicate that although casual workers play a significant role, they often feel undervalued by management, with only 25% feeling recognized for their contributions. Additionally, 70% of respondents expressed a desire for more training to enhance their skills. The implications of this research highlight the need for hotel management to pay more attention to casual workers, both in terms of recognition and competence development, to improve service quality and guest satisfaction. This study is expected to provide insights for human resource management in the hospitality sector.  

Cania Atika Tabina; Desty Endrawati Subroto; Alfitho Dea Nova; Ilham Mubarok; Zia’ul Fatwa Andini Yusuf

Jurnal Pengabdian Masyarakat Waradin 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Outdoor lighting, such as in community parks, plays a crucial role in supporting community activities at night while enhancing safety and comfort. Unfortunately, traditional electricity usage is often inefficient and has negative environmental impacts due to carbon emissions from fossil fuel-based power plants. This study aims to implement solar panel technology as an environmentally friendly lighting solution in Taman RukunWarga, located in Kelurahan Bendung, Kecamatan Kasemen, Kota Serang. The methods applied in this study include site surveys, assembly of the solar-powered lighting system, and performance analysis after installation. The lighting system consists of a 30 Wp solar panel, a battery (accumulator), a solar charge controller, a 12V 20W DC LED light, and other supporting components. The results show that this system can provide adequate and even lighting for the park area while being energy-efficient. One of the main advantages of this system is its ability to reduce operational costs by using renewable solar energy and requiring minimal maintenance. Additionally, the implementation of this solar-powered lighting system has increased public awareness of the importance of utilizing renewable energy and reducing carbon emissions in the surrounding environment. Overall, the installation of this solar-powered lighting system has proven to be a sustainable, energy-efficient, and environmentally friendly alternative for meeting lighting needs in community parks. This system not only reduces dependence on fossil fuels but also contributes to efforts to mitigate negative environmental impacts. By utilizing solar energy, this system serves as a positive example of the application of renewable energy technology in daily life, while helping to create a cleaner and healthier environment for the community.

Ni Kadek Dwi Yunita Sari; You She Melly Anne Dharasta

Ebisnis Manajemen 2025 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This study is entitled Analysis of Aviobridge Officer Performance During the Peak Season of Lebaran at I Gusti Ngurah Rai International Airport, Bali. The purpose of this study is to determine the performance of aviobridge officers and what obstacles they face during the peak season of Lebaran. This study uses a descriptive qualitative method with data collection techniques through observation, interviews, and documentation. The results of the study indicate that the performance of aviobridge officers is included in the good category based on five indicators, namely quality, quantity, punctuality, effectiveness, and independence. Obstacles faced during the peak season include increased flight volume, technical problems with the aviobridge system, weak communication signals, limited operational vehicles, and bad weather. However, officers can still carry out their duties professionally and in accordance with standard operating procedures (SOP). This study is expected to be an input for related parties in improving service and operational efficiency, especially during busy periods.

Moch Agung Kurniawan; Yoga Aldi Kurniawan; Niki Puspita Sari

Pusat Publikasi Ilmu Manajemen 2025 Fakultas Ekonomi & Bisnis, Univ

This study aims to analyze the factors that influence the work discipline of employees of the Regional People's Representative Council (DPRD) of Malang Regency during operational hours. Work discipline, which includes compliance with regulations, effective use of time, responsibility, and absence rate, is a key element in improving organizational performance and efficiency. A qualitative approach was used with data collection techniques through observation, interviews, and document studies. The results of the study showed that the majority of employees comply with the regulations, but there were several cases of non-compliance and ineffective use of time. In addition, employee responsibility is generally high, although there are still obstacles in completing tasks on time. A good absence rate is an indicator of discipline, but some employees show a high level of absenteeism. The implications of this study include strategic recommendations such as strengthening work rules, time management training, and the use of digital absence technology to improve employee discipline. These findings are expected to help improve overall organizational performance.

Hafshah Noer Salsabillah; Christian Wiradendi Wolor; Eka Dewi Utari

Pusat Publikasi Ilmu Manajemen 2025 Fakultas Ekonomi & Bisnis, Univ

This research aims to analyze the availability and quality of facilities and infrastructure at the AIDS Prevention Commission (KPA) in Depok City. KPA, as the institution responsible for HIV/AIDS prevention and control, requires adequate facility support to optimize its performance. Based on observations and preliminary interviews, it was found that KPA Depok City has basic facilities such as a secretariat office, meeting rooms, and office equipment. However, there are still several constraints, including limited space for activities, lack of supporting equipment such as projectors and sound systems, and operational work equipment that is not available at each employee's desk. This research uses a survey method by distributing questionnaires to 25 KPA Depok City staff to get an initial picture of the condition of facilities and infrastructure. The results of this research are expected to serve as a basis for optimizing the use of existing resources and identifying development needs in the future, so that KPA Depok City can increase the effectiveness of its programs in HIV/AIDS prevention efforts.

Ni Putu Alit Febrianti; I Ketut Suryanawa; Ni Putu Sri Harta Mimba; Ni Made Dwi Ratnadi

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Firm value represents the long-term goal of a company, reflecting the prosperity of its stakeholders. One factor indicated to influence firm value is corporate responsibility performance in managing business operational risks, particularly through the implementation and disclosure of Environmental, Social, and Governance (ESG) performance. During the COVID-19 pandemic, the Indonesian government allocated State Capital Participation (PMN) to affected state-owned enterprises (SOEs), which was expected to contribute to the revitalization of national economic recovery. This study aims to analyze the effect of ESG performance on firm value in both SOEs and non-SOEs listed on the Indonesia Stock Exchange during the 2020–2023 period. Stakeholder theory and signaling theory are used as the theoretical frameworks for analyzing and interpreting the research findings. The sample consisted of 28 observations for SOEs and 152 for non-SOEs, selected using purposive sampling. Firm value was measured using the Tobin’s Q ratio, while ESG performance was assessed based on Refinitiv scores. The data were analyzed using independent sample t-tests and multiple linear regression analysis with SPSS version 29. The results show significant mean differences in environmental and social performance between SOEs and non-SOEs, while governance performance did not differ significantly. Social and governance performance had a significant positive effect on firm value in both SOEs and non-SOEs. However, environmental performance had a significantly positive effect only in non-SOEs and a significantly negative effect in SOEs. Thus, the environmental performance strategies implemented by non-SOEs could serve as valuable lessons for SOEs.

Mohamad Afrizal Miradji; Putri Ayu Aisyah; Chika Aulia Putri; Fadensyah Muhammad Daffa Effendi

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Internal performance evaluation is an essential process within strategic management, aimed at assessing a company's internal capabilities to achieve its strategic goals. This evaluation involves a comprehensive analysis of key internal components, including human resources, finance, operations, and marketing. The primary objective is to identify internal strengths and weaknesses, along with external opportunities and threats that may influence organizational performance. This study employs a qualitative research method to explore how internal evaluations contribute to strategic decision-making. The findings suggest that regular and systematic internal performance evaluations can serve as a strong foundation for formulating effective strategies, improving operational efficiency, and enhancing competitive advantage in the market. Thus, internal performance evaluation plays a vital role in supporting the strategic development and long-term sustainability of a company.

Dian Kartika Sari; Syifaushudur Harefa; Wildansyah Lubis; Winara Winara

Jurnal Pendidikan dan Kewarganegara Indonesia 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to describe the dynamics of school leadership at a primary school affected by limited leadership experience and health-related constraints. Using a descriptive qualitative approach and in-depth interviews with several teachers, the findings reveal that the principal adopts a situational leadership style characterized by flexible and delegative practices. The principal places significant trust in senior teachers to carry out daily operational functions and decision-making processes. While this strategy fosters teacher autonomy and ensures the continuity of school activities, it also reveals weaknesses in supervision, quality control, and the symbolic presence of leadership. The lack of direct supervision results in unclear performance evaluations and weak program coordination. The study concludes that the effectiveness of situational leadership relies heavily on the strength of interpersonal relationships among staff and the existence of supportive internal systems. It is recommended that the principal strengthen the management team and establish a more structured communication system to sustain leadership quality and educational standards.

Rizky Fadhillah; Mauizhatil Hasanah

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research examines the governance of the National Amil Zakat Agency of Barito Kuala Regency as an effort to optimize transparent, professional, and sharia-compliant zakat management. Although South Kalimantan has the highest zakat potential in Kalimantan Island, its zakat realization is still far from the target, reflecting the challenges of public trust and the effectiveness of the institution's governance. This study aims to evaluate the governance of Barito Kuala National Amil Zakat Agency using three main indicators: Zakat Core Principles Index, Sharia Compliance Index of Zakat Management Organization, and Financial Ratio Analysis. Using a qualitative-descriptive approach, data was collected through observation and internal document analysis. The result shows that the implementation of Zakat Core Principle scores 0.44 (good enough category), while sharia compliance scores 0.72 (good category), and financial ratio shows high efficiency and effectiveness in collecting and distributing zakat. Important findings reveal that the suboptimal documentation of Operational Procedur Standard, absence of internal audit, and high operational burden become obstacles to ideal governance. Although the management of zakat in Barito Kuala National Amil Zakat Agency has been running according to regulations and sharia principles, improvement of institutional structure, documentation, efficiency of human resources, and transparency of financial statements are needed. This research provides a practical contribution as an internal evaluation of the institution and a scientific contribution in the development of accountable and sustainable zakat management in Indonesia.

Virgin Junio Arizona; Dwi Astuti

Jurnal Riset dan Publikasi Ilmu Ekonomi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This qualitative literature review explores the role of digital marketing and operational strategies in enhancing the performance of Micro, Small, and Medium Enterprises (MSMEs). Drawing on recent empirical studies, the review highlights how digital marketing adoption, product innovation, and operational efficiency contribute to increased sales, customer satisfaction, and competitiveness in MSMEs. The study synthesizes findings from various journals to identify effective marketing strategies and operational practices that are critical for MSMEs’ sustainability. Implications for managers include prioritizing digital platforms and integrating operational improvements to optimize growth. The review also identifies gaps for future research on tailored marketing and operational frameworks in diverse MSME contexts.

Hairunisa Hairunisa; Alek Alaikal Hasan; Bima Kurniawan; Ana Qonita; Muhammad Nuryan Firnanda +2 more

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The role of strategic planning plays a crucial role in improving organizational performance as well as in its implementation. This researcher aims to examine the role and implementation of strategic planning in improving organizational performance in the context of education through a literature review approach to five selected articles published between 2022 and 2024. The results of this study indicate that the role and implementation of strategic planning act as the main foundation in determining the direction of the organization, ensuring alignment between vision, mission, and operational actions. Effective implementation of this strategic plan requires resource coordination, clear communication, and leadership that is able to motivate and direct time.

Ismayani Ismayani

Journal Economic Excellence Ibnu Sina 2025 STIKes Ibnu Sina Ajibarang

Penelitian ini bertujuan untuk mengetahui dan menganalisis penilaian rasio profitabilitas pada kinerja keuangan PT Unilever Indonesia Tbk selama periode 2021 hingga 2023. Metode penelitian yang digunakan adalah kuantitatif deskriptif dengan menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia yaitu laporan keuangan tahunan PT Unilever Indonesia Tbk. Analisis dilakukan dengan menggunakan rasio profitabilitas seperti Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), dan dan Earning per Share of Common Stock (EPS). Hasil penelitian menunjukkan bahwa GPM perusahaan konsisten di atas standar industri dan mencerminkan efisiensi produksi yang baik. Namun, NPM dan ROA menunjukkan tren penurunan dan berada di bawah standar industri, menunjukkan adanya tekanan pada laba bersih dan efisiensi penggunaa aset. ROE mengalami peningkatan signifikan yang berada di atas standar industri, menandakan efektivitas pengelolaan modal sendiri. Sementara itu, EPS mengalami penurunan sejalan dengan penurunan laba bersih. Secara keseluruhan, PT Unilever Indonesia Tbk menunjukkan kekuatan dalam efisiensi produksi dan pengelolaan ekuitas, namun menghadapi tantangan dalam mempertahankan laba bersih dan efektivitas aset. Penelitian ini merekomendasikan efisiensi biaya operasional, optimalisasi penggunaan aset, serta strategi penguatan ekuitas untuk memperbaiki kinerja keuangan di masa depan. This study aims to determine and analyze the assessment of profitability ratios on the financial performance of PT Unilever Indonesia Tbk during the period 2021 to 2023. The research method used is quantitative descriptive using secondary data obtained from the Indonesia Stock Exchange, namely the annual financial report of PT Unilever Indonesia Tbk. The analysis was carried out using profitability ratios such as Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), and Earning per Share of Common Stock (EPS). The results of the study show that the company's GPM is consistently above the industry standard and reflects good production efficiency. However, NPM and ROA show a downward trend and are below the industry standard, indicating pressure on net profit and asset use efficiency. ROE has increased significantly above the industry standard, indicating the effectiveness of equity management. Meanwhile, EPS has decreased in line with the decline in net profit. Overall, PT Unilever Indonesia Tbk shows strength in production efficiency and equity management, but faces challenges in maintaining net profit and asset effectiveness. This study recommends operational cost efficiency, optimization of asset utilization, and equity strengthening strategies to improve financial performance in the future.