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The purpose of this Community Service activity is to assist teachers in developing reading teaching materials based on Micro Reading Skills, which serve as the foundation for improving reading skills and addressing challenges related to reading English texts. This initiative was carried out using a mentoring approach, which included presentations, hands-on practices, and demonstrations to engage teachers effectively. The methodology employed to assess the progress involved qualitative data analysis, which was based on direct observation of changes in teachers' abilities to apply the micro reading skills taught during the mentoring sessions. The activity focused on key components of micro reading skills, such as vocabulary acquisition, sentence comprehension, cohesive devices, theme-rheme relationships, and thematic progression patterns, which are essential to overcoming reading challenges. Teachers were equipped with strategies to decode complex texts and improve reading comprehension through the identification of these components. One of the significant outcomes of this program was the noticeable increase in teachers' understanding of how to implement these micro reading skills to address the difficulties students face while reading English texts. The participants' enthusiasm and active involvement during the mentoring sessions were inspiring, and the teachers expressed a strong desire to deepen their knowledge and continue developing specialized teaching materials focused on reading skills. This community service activity has not only provided immediate knowledge to the teachers but also sparked a lasting interest in refining their instructional approaches. Furthermore, the enhanced capabilities of the teachers will contribute to better student outcomes in reading comprehension, making this community service initiative an invaluable investment in both the professional development of teachers and the academic success of students.

The contractual relationship between government entities (PA/KPA/PPK) and construction service providers in procurement activities is complex, as it intersects with both public and private law. Government procurement contracts for construction projects are often structured through a tender process, where service providers must compete to win the contract. Once the provider is selected, a legal agreement is formed, which regulates the roles, responsibilities, and obligations of the parties involved. This agreement is typically outlined in a contract document that serves as a formal, legally binding commitment. In civil law, such contracts are typically governed by private law principles, which include contracts, obligations, and liabilities. However, the nature of government procurement contracts adds a unique element of public law, particularly administrative and criminal law. The government’s involvement in these contracts introduces a dual legal framework that governs the relationship between the parties. On one hand, the contract is influenced by the state’s regulatory powers and administrative authority, ensuring compliance with legal standards and public interests. On the other hand, it is also subject to private law principles, as the government enters into agreements with construction providers just like any other business transaction. This mixed legal framework (or "mixed law") creates a distinctive legal relationship, where elements of public law, such as administrative regulations and oversight, coexist with private law principles, such as those governing contract enforcement and dispute resolution. The contract, which is a Keputusan Tindakan Administrasi Negara (KTUN), remains a civil law act, despite its public law foundation. This hybrid nature of government contracts ensures that both public and private law aspects are considered in the process, which can sometimes lead to legal complexities and challenges in the implementation and enforcement of these contracts.

This study aims to determine the role of brand awareness, brand image, and brand trust in building brand loyalty among users of Samsung smartphones. The data source used in this study is primary data collected through questionnaires. The research population consists of consumers who use Samsung smartphones in West Nias Regency. A survey method was employed, with a sample size of 100 respondents who are Samsung users. The sampling technique applied was non-probability sampling, specifically using purposive sampling, and the sample size was determined using the Lameshow formula, with 100 respondents selected. The data analysis was conducted using SPSS version 22 software. The results of this study indicate that brand awareness, brand image, and brand trust all have a positive and significant impact on brand loyalty. Among these factors, brand trust emerged as the most influential element in fostering brand loyalty. This highlights the importance of trust in maintaining long-term customer relationships and ensuring that consumers remain committed to the Samsung brand. Brand trust can be built through consistent product quality, transparent communication, and delivering on promises made to customers. Additionally, brand awareness and brand image are also critical in influencing consumer perception and encouraging repurchase behavior. High brand awareness ensures that consumers recognize the brand, while a strong brand image fosters positive associations with the brand. Companies should focus on enhancing these three aspects in order to build stronger customer loyalty. The results of this study can serve as valuable insights for businesses, particularly in the smartphone industry, to improve their customer retention strategies by strengthening brand loyalty through effective brand management practices.  

This study aims to investigate the extent to which communication and occupational health and safety (OHS) influence employee performance at PT Sinergi Aitikom, South Jakarta, both partially and simultaneously. The research problem is based on the importance of effective communication and the implementation of OHS in creating a safe, productive work environment, and supporting the achievement of optimal performance. The research approach uses a quantitative method with an associative design, which allows for analysis of relationships between variables. The independent variables include communication (X1) and occupational health and safety (OHS) (X2), while the dependent variable is employee performance (Y). The study population is all 81 employees of PT Sinergi Aitikom, and because the number is relatively small, a saturated sampling technique is used so that the entire population becomes the research sample. Data analysis was conducted through validity and reliability tests, classical assumption tests, regression analysis, correlation coefficients, coefficients of determination (R²), and hypothesis testing using t-tests and F-tests. The results showed that the OHS variable significantly influences employee performance, as indicated by a calculated t-value of 10.698, which is greater than the t-table (1.990), with a significance value of 0.000 (<0.05). Furthermore, the F-test results reinforced this finding, with a calculated F-value of 304.857, which is greater than the F-table (3.11), and a significance value of 0.000 (<0.05). This proves that communication and OHS simultaneously have a strong influence on employee performance. The coefficient of determination (R²) of 0.887 indicates that 88.7% of the variation in employee performance can be explained by communication and OHS, while the remaining 11.3% is influenced by other factors outside this study. Thus, effective communication and sound OHS implementation have proven to be key factors in improving employee performance in the company.

This research aims to formulate an inclusive Christian Religious Education (CRE) strategy by making love the core pedagogical principle in responding to the challenges of diversity in the modern era. The problem addressed is the prevalent tendency toward exclusive and normative CRE approaches, which are often less relevant in diverse societies. The methodology employed is qualitative descriptive through a literature review of theological and pedagogical works. The novelty of this study lies in integrating love as an educational approach that is not only a taught value but also a teaching method and a transformative goal. The findings indicate that love can foster dialogical and empathetic relationships in the learning process, strengthen Christian identity without being exclusive, and empower teachers to act as facilitators of reconciliation. Thus, this approach enables CRE to be relevant and contextual, shaping students with Christian character who are ready to be agents of peace in a pluralistic society.

The purpose of this study is to investigate in depth the mediating role of Organizational Citizenship Behavior (OCB) in the relationship between organizational commitment and work motivation on teacher performance at Saraswati Elementary School, Denpasar. This research is motivated by the crucial role of teachers as the spearhead of educational success, making understanding the factors influencing teacher performance highly relevant. The study population comprised 175 teachers, with a sample size of 85 respondents determined using the Hair formula. Data collection involved a combination of structured questionnaires, in-depth interviews, and supporting document analysis to strengthen the findings. Path analysis was used to examine direct and indirect relationships between variables. The results indicate that organizational commitment has a positive and significant effect on OCB, indicating that the higher a teacher's commitment to the school, the greater their tendency to exhibit extra-role behavior. Similar findings were also evident for work motivation, where high motivation significantly increased OCB. Furthermore, organizational commitment was shown to have a direct, positive, and significant relationship with teacher performance, and work motivation also plays a significant role in improving performance. OCB itself also has a significant influence on strengthening teacher performance.  This study specifically confirms that OCB acts as a mediator in the relationship between organizational commitment and work motivation on teacher performance. Thus, the results of this study underscore the crucial role of OCB as a bridge connecting internal factors such as commitment and motivation with optimal work results. The practical implication of this research is the need for schools to strengthen organizational commitment and motivate teachers to develop citizenship behaviors that ultimately drive sustainable performance improvement.

In the midst of increasing organizational competition, issues of low organizational commitment remain prevalent, including at the Office of Public Works, Spatial Planning, Housing, and Settlement Areas of Bali Province, as indicated by a high absenteeism rate and ineffective work behaviors. These problems are suspected to be influenced by inadequate training methods, low self-efficacy among employees, and a lack of job satisfaction. The present study explores the extent to which employee training and perceived self-efficacy contribute to fostering organizational commitment, with job satisfaction positioned as an intervening construct. Conducted within the context of the Public Works, Spatial Planning, Housing, and Settlement Agency of Bali Province, the research engaged a workforce population of 610 individuals. Through the application of the Slovin formula, a representative sample of 86 respondents was identified. Data were gathered through a combination of structured questionnaires, in-depth interviews, and document review. Analytical processing was undertaken using path analysis to model the causal relationships among variables. The empirical evidence revealed that both training initiatives and self-efficacy perceptions have a favorable and statistically significant relationship with employees’ commitment to the organization. These two factors were also found to positively affect job satisfaction. Furthermore, job satisfaction emerged as a critical determinant that reinforces organizational commitment. The analysis further supports the mediating role of job satisfaction, demonstrating that the influence of training and self-efficacy on organizational commitment is also conveyed indirectly through improved job satisfaction levels. The findings of this study highlight the importance of investing in employee development through effective training programs and boosting self-efficacy to enhance job satisfaction.

This study aims to identify internal and external factors influencing the development of the Arunika Wedding Organizer business in Padang City and formulate appropriate strategies through a SWOT analysis approach. The research method was conducted qualitatively, with data collection techniques through in-depth interviews with five informants, consisting of business owners, employees, and vendors who collaborate with Arunika. The data obtained was then analyzed to map the strengths, weaknesses, opportunities, and threats faced by the company. The results show that the main strengths of Arunika Wedding Organizer lie in responsive service to client needs, solid team coordination, and good working relationships with supporting vendors. These factors are important capital in maintaining consumer trust. However, the study also found weaknesses such as a limited number of part-time teams that can hinder operational flexibility, and suboptimal digital promotions that limit market reach. From the external side, opportunities that can be utilized include the increasing trend of more personal and simple intimate weddings, and the high demand for one-stop services, where all wedding needs can be accommodated by a single service provider. Meanwhile, the threats faced stem from intense price competition with similar service providers and relatively rapid changes in wedding trends, requiring the company to be constantly adaptive. Based on the SWOT matrix analysis, Arunika Wedding Organizer falls into quadrant IV (hold and maintain). Therefore, the recommended strategy is to maintain existing strengths while addressing existing weaknesses, particularly in human resources and digital promotion.

This community service activity aims to empower students and elementary school children through a collaborative performing arts program themed "Earth, Our Home. " The activity is organized by the Study Program of Madrasah Ibtidaiyah Teacher Education (PGMI) at UIN Sulthan Thaha Saifuddin Jambi and the Mamba’ul Ulum Islamic Institute Jambi. The methods of activity include participatory planning, direct assistance in the arts, and cultural performances such as traditional dance, educational drama, musical poetry presentations, and an environmentally friendly fashion show. The results of the activity demonstrate a significant improvement in the students' leadership, collaboration, and communication skills. Meanwhile, elementary school students demonstrate an increased sense of self-confidence and appreciation for local culture as well as environmental issues. This activity successfully strengthened the relationships between institutions and reinforced character education through a culturally relevant approach.

Human resources (HR) are a crucial component of any organization, playing a vital role in determining its development and success. One key aspect of HR management is employee performance, which reflects the quality and quantity of employee output in meeting company targets. This study focuses on PT REX Denpasar, a logistics company that experienced fluctuations in monthly revenue throughout 2023. This phenomenon indicates performance issues related to work quantity, delivery accuracy, and time efficiency. Several operational issues identified included variability in staff productivity, delays in delivery schedules, and inaccuracies in shipping data processing. To explore solutions to these challenges, the study examined the role of managerial leadership and financial incentives in improving employee performance, with job satisfaction as a mediating variable. This study covered all 40 employees of PT REX Denpasar, using a comprehensive enumeration sampling method. Data were collected through structured questionnaires, in-depth interviews, and a review of organizational records. Analysis was conducted using a structural path modeling approach to examine the relationships between variables. The results showed that managerial leadership had a significant effect on job satisfaction, as did the financial incentives provided by the company. Furthermore, leadership quality and compensation systems have been shown to have a positive correlation with improved employee performance. Furthermore, job satisfaction was found to act as a substantial mediator, strengthening the influence of leadership and compensation on performance. Thus, improving leadership quality and improving compensation mechanisms not only have a direct impact but also an indirect impact through increased job satisfaction.

The purpose of this study is to analyze the influence of the work environment, work pressure, and social support on the performance of employees at the palm oil processing factory of PT. Tani Prima Makmur. This research was conducted at the office of the palm oil processing factory located in Lerehoma, Anggaberi District, Konawe Regency. A questionnaire was used as the primary tool for data collection, with a Likert scale employed to measure the responses to various statements related to the work environment, work pressure, social support, and employee performance. Multiple linear regression analysis was applied to examine the relationships between the independent variables (work environment, work pressure, and social support) and the dependent variable (employee performance). The results of the t-test revealed that the significance value of the work pressure variable (X2) is 0.000, which is smaller than the 5% threshold (0.000 < 0.05), indicating that work pressure significantly affects employee performance. Similarly, the significance value for the social support variable (X3) is 0.000, which is also smaller than 0.05, suggesting that social support has a significant impact on employee performance. In contrast, the significance value for the work environment variable (X1) is 0.615, which is greater than 0.05 (0.615 > 0.05), indicating that the work environment does not significantly affect employee performance in this case. These findings suggest that while work pressure and social support are crucial factors influencing employee performance, the work environment may not play as significant a role in improving performance at PT. Tani Prima Makmur. The study highlights the importance of providing adequate support and managing work pressure to enhance employee productivity in the palm oil processing industry. Further research may explore other potential factors that could contribute to improving employee performance in similar contexts.

This study explores the relationships between digital marketing content, value co-creation, and product branding on perceived product exclusivity within the Indonesian batik industry. As traditional industries face increasing pressure to modernize while preserving cultural heritage, understanding these marketing dynamics is crucial for achieving a sustainable competitive advantage. The study employed a quantitative methodology with saturated sampling, analyzing data from 92 batik enterprises using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS 4.0. The measurement model demonstrated strong reliability and validity, with all constructs meeting the established criteria for internal consistency and discriminant validity. Structural model results revealed that all three marketing variables significantly influence perceived product exclusivity. Among these variables, product branding showed the strongest effect (β = 0.358, p < 0.001), followed by digital marketing content (β = 0.312, p < 0.001) and value co-creation (β = 0.276, p < 0.001). This indicates that the branding strategies implemented by batik enterprises play a pivotal role in shaping consumers' perceptions of exclusivity. The integrated model explained 61.5% of the variance in perceived product exclusivity (R² = 0.615), with strong predictive relevance (Q² = 0.438). These findings underscore the importance of developing a strategic brand that not only reflects the unique qualities of batik but also resonates with contemporary consumer expectations. Additionally, the study highlights the role of digital marketing content in strengthening these perceptions and the significance of facilitating customer co-creation to enhance engagement and exclusivity. In conclusion, batik enterprises are encouraged to prioritize brand development while implementing comprehensive digital marketing strategies and fostering customer involvement in co-creation activities. This approach will enhance the exclusivity of their products and improve their market positioning within the contemporary cultural products landscape.

This study aims to analyze the effect of relationship marketing on customer loyalty with customer satisfaction as a mediating variable at Sky Beauty Care Surabaya. Relationship marketing, which encompasses aspects of trust, commitment, communication, and complaint handling, has been identified as an important strategy in building long-term relationships with customers. In this study, a quantitative approach was used with a survey method, where data was collected through questionnaires distributed to customers who have used Sky Beauty Care services. The analysis results show that relationship marketing has a significant effect on customer satisfaction. The trust built between customers and the company, the company's commitment to providing the best service, clear and open communication, and prompt and effective complaint handling all contribute to increased customer satisfaction. This high customer satisfaction, in turn, has a positive effect on customer loyalty. Customers who are satisfied with the service they receive are more likely to use the service again and recommend it to others, ultimately strengthening the customer's relationship with the company. These findings provide an important contribution to Sky Beauty Care in formulating more effective marketing strategies. Better implementation of relationship marketing can increase customer satisfaction and loyalty, which ultimately has a positive impact on business sustainability and growth. Therefore, companies need to continuously strengthen customer relationships by improving service quality, communicating effectively, and responding to customer complaints. Therefore, relationship marketing can be key to successfully retaining customers and increasing their loyalty. Furthermore, this study also shows that customer satisfaction is not only a direct result of relationship marketing but also a key driver in fostering sustainable customer loyalty.

This study aims to analyze the factors that influence students' learning motivation in the Lathe Engineering subject in class XI of the Department of Machining Engineering at SMK Negeri 1 Padang. Several variables studied include learning interest, ideals, friendship environment, and family environment, each of which acts as an independent variable, while learning motivation functions as a dependent variable. The method used in this study is quantitative with a correlational approach, where the research sample consisted of 51 students selected using a saturated sampling technique, namely sampling that covers the entire population in the class. The instrument used in this study was a questionnaire with a Likert scale that has been tested for validity and reliability to ensure that the measuring instrument used is able to extract accurate and consistent data. The data obtained were then analyzed using multiple linear regression techniques with the help of SPSS version 26 to determine the effect of each variable on student learning motivation. The results of the study indicate that partially, learning interest and friendship environment have a significant influence on student learning motivation. Students who have a high interest in the Lathe Engineering subject tend to have better learning motivation, and positive relationships with their friends also increase their enthusiasm for learning. In contrast, the variables of ideals and family environment did not show a significant influence on students' learning motivation in the context of this study. Although ideals and family support are often considered important factors in education, the results of this study indicate that external factors such as friendships are more dominant in influencing students' learning motivation. Simultaneously, all four variables significantly influenced students' learning motivation, with the friendship environment being the most dominant factor.

This study investigates the impact of taste and service quality on customer loyalty, with customer satisfaction serving as a mediating variable, at Dapoer MbokSum Kediri. The research adopts a quantitative approach, utilizing both primary and secondary data sources. Primary data were obtained through the distribution of structured questionnaires to customers, while secondary data were collected via interviews with the business owner and direct field observations to gain a deeper understanding of operational practices. A total of 120 respondents were selected through accidental sampling, ensuring that participants met specific criteria relevant to the study objectives. The data analysis was conducted using SmartPLS 4.0, incorporating validity and reliability testing to ensure the robustness of the measurement instruments, as well as hypothesis testing to evaluate the relationships between variables. The results of the analysis indicate that both taste and service quality exert significant and positive influences on customer satisfaction. Furthermore, service quality demonstrates a significant and direct positive effect on customer loyalty. In contrast, taste does not show a direct influence on loyalty, suggesting that its effect on loyalty is more indirect and mediated by satisfaction Additionally, the mediation analysis confirms that customer satisfaction plays a critical role in linking both taste and service quality to customer loyalty. This implies that while customers may appreciate the taste of food, it is their overall satisfaction—encompassing both taste and service experiences—that ultimately drives loyalty. The study highlights the importance for culinary businesses, particularly in the competitive food service industry, to focus not only on product quality but also on delivering excellent service to enhance satisfaction and foster long-term customer relationships. The findings provide practical insights for Dapoer MbokSum Kediri and similar establishments to strategically prioritize service quality improvements alongside maintaining food taste to maximize customer retention and loyalty.

This study aims to examine the influence of price, promotion, and product quality on the repurchase intention of Kopi Kenangan products among students of the Faculty of Social and Political Sciences, Mulawarman University. The research focuses on how effective marketing strategies can foster customer loyalty toward local coffee brands. The theoretical framework is based on the marketing mix, consumer decision-making processes, and indicators of customer loyalty. The study employs a quantitative research method, with data collected through questionnaires distributed to 100 respondents. The respondents were selected using purposive sampling, based on specific criteria determined by the researcher to ensure they could provide relevant information aligned with the research objectives. Data analysis was conducted using multiple linear regression with SPSS version 26. The findings indicate that price, promotion, and product quality each have a positive and significant effect on repurchase intention. Among these factors, product quality exerts the strongest influence, followed by promotion, and finally, price. These results suggest that enhancing product quality, implementing effective promotional strategies, and maintaining reasonable pricing can significantly increase customers’ likelihood of making repeat purchases. Based on the results, this study recommends that Kopi Kenangan continue to prioritize maintaining high and consistent product quality, as it plays a crucial role in shaping repurchase intentions. Additionally, promotional efforts should be continuously optimized to attract and retain customers in an increasingly competitive coffee market. Pricing strategies should also be monitored to remain competitive while ensuring profitability. Overall, the study concludes that product quality, supported by strategic promotions and competitive pricing, is essential for building and sustaining customer loyalty. By focusing on these factors, Kopi Kenangan can strengthen its market position and foster long-term relationships with its customers

This study aims to determine and analyze the influence of product quality, service quality, and customer trust on insurance product purchasing decisions at PT AIA Financial at BCA KCP Raden Saleh, Central Jakarta. The background of this study is based on the importance of understanding the factors that influence purchasing decisions, especially in the insurance industry, which is intangible and highly dependent on customer perception and trust. This study uses primary data collected through questionnaires distributed to 47 respondents, namely PT AIA Financial customers who have purchased insurance products at the research location. The research instrument is compiled based on variable indicators whose validity and reliability have been tested. The data analysis method used is a quantitative method with a multiple linear regression analysis approach through the assistance of SPSS software version 26. Product quality is measured through the dimensions of performance, durability, suitability, and features; service quality is assessed from the aspects of reliability, responsiveness, assurance, empathy, and physical evidence; while customer trust is seen from the reliability of the company, agent integrity, and clarity of information. The results of the study indicate that product quality, service quality, and customer trust partially and simultaneously have a positive and significant effect on insurance product purchasing decisions. This means that the higher the quality of the products and services provided, and the greater the customer trust, the higher the customer's tendency to purchase PT AIA Financial's insurance products. This finding implies that the company needs to continuously maintain and improve its product quality, provide excellent service, and build and maintain customer trust through transparent communication, clear product education, and a commitment to service promises. This way, long-term relationships with customers can be maintained and customer loyalty can be enhanced.

This study aims to analyze the mediating role of motivation in the relationship between digital servant leadership and collaborative coworker relationships on employee engagement among Generation Z employees at CV. Anugrah Garment Wonogiri. The focus of this study was directed at Gen Z employees working in the sewing department, with a sample of 79 respondents selected using a purposive sampling technique. This study used a quantitative approach with primary data obtained through the distribution of closed questionnaires. The variables used in this study include digital servant leadership as the first independent variable, collaborative coworker relationships as the second independent variable, motivation as the mediating variable, and employee engagement as the dependent variable. The data analysis technique was carried out using Structural Equation Modeling - Partial Least Square (SEM-PLS) through SmartPLS software version 4.0, which allows for the analysis of causal relationships between variables as well as simultaneous mediation tests. The results showed that digital servant leadership has a positive and significant correlation with employee engagement. Similarly, collaborative coworker relationships were shown to have a positive and significant correlation with employee engagement. In addition, motivation also has a positive and significant impact on employee engagement. Furthermore, digital servant leadership and collaborative coworker relationships each have a positive and significant impact on motivation. Furthermore, motivation has been shown to significantly mediate the influence of digital servant leadership on employee engagement, as well as collaborative coworker relationships and employee engagement. Therefore, it can be concluded that motivation plays a significant role as a mediator in strengthening the influence of leadership style and workplace social relationships on employee engagement, particularly among the younger generation working in the garment industry.

Customer loyalty is a crucial pillar in the banking industry, especially amidst increasingly fierce competition and rapid digital transformation. Loyalty not only reflects brand attachment but also reflects the level of customer trust and satisfaction with the services provided. This study aims to analyze the role of customer value and service quality in building customer loyalty, with customer satisfaction as an intervening variable. The study was conducted at the BRI Tabanan Branch using a quantitative approach. The research sample consisted of 383 respondents selected using the Krejcie and Morgan formula. Data were collected through questionnaires, interviews, and documentation, then analyzed using path analysis to examine the direct and indirect relationships between variables. The results show that customer value and service quality significantly influence customer satisfaction. Both variables also have a direct effect on customer loyalty, while also exerting an indirect effect through customer satisfaction as a mediating variable. In other words, increasing perceived value and service quality not only drives satisfaction but also strengthens loyalty, both directly and through the effects of satisfaction. These findings emphasize the importance of strategies to increase value and service quality as an effort to maintain loyalty amid changing customer preferences and digital disruption. For banking practitioners, the implications of this research can serve as a reference in designing more personalized, value-oriented, and technology-based service programs to increase long-term customer retention and strengthen competitiveness in an increasingly competitive market.

This study aims to evaluate the effectiveness of current asset management, specifically cash, receivables, and inventory, and its impact on a company's ability to generate profits. The study focused on companies in the automotive sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The research approach used a quantitative method with secondary data sourced from annual financial reports. The study sample included 11 companies, resulting in a total of 44 observational data sets over four years. Data analysis was performed using SPSS version 25 software to examine the relationships and influences between the study variables. The test results showed that cash management did not significantly influence profitability. This indicates that the amount of available cash does not always correlate with profit, possibly because cash funds are not optimally utilized in productive activities. Conversely, receivables management showed a negative correlation with profitability. This finding suggests that high receivables can burden cash flow and reduce a company's ability to generate profits. Meanwhile, inventory management has a positive and significant impact on profitability, indicating that good inventory control can support smooth production and sales, thereby increasing profits. Together, these three variables explained 68.4% of the variation in company profitability, while the remaining 31.6% was influenced by factors outside the model, such as operational efficiency, cost structure, and marketing strategy. These findings provide insights for automotive company management to prioritize inventory management and review cash and receivables policies to optimize financial performance.