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This study aims to determine the effect of liquidity, profitability, capital structure, and company operating costs on corporate income tax. The population in this study is property and real estate sector companies listed on the Indonesia Stock Exchange in the financial statements for the 2019-2023 period. The sampling technique in this study used the purposive sampling method and obtained samples from 50 companies. The analysis techniques used are multiple linear regression analysis using SPSS software version 26.0. The results of this study show that Liquidity has a negative and significant influence on Corporate Income Tax, Profitability not significantly influential on Corporate Income Tax, Capital Structure not significantly influential on Corporate Income Tax. Company Operating Cost has a positif and significant influence on Corporate Income Tax.

Sosis Solo Gajahan is a business operating in the food industry, the problem faced by the company is whether the control of raw material inventory for Sosis Solo Gajahan is efficient and whether the application of the Material Requirement Planning (MRP) method can streamline the cost of raw material inventory for Sosis Solo Gajahan. The aim of this research is to consider the company's efficiency in raw material inventory costs and can be used to make decisions related to the efficiency of raw material inventory costs. By using the Material Requirement Planning (MRP) method which consists of the Lot For Lot (LFL), Economic Order Quantity (EOQ) and Period Order Quantity (POQ) methods. Based on the results of the total cost calculation according to company policy of IDR 5,131,580 and based on the Material Requirement Planning (MRP) method, which consists of the Lot For Lot (LFL) technique of IDR 696,000, the Economic Order Quantity (EOQ) technique of IDR 1,290,360, and the Period Order Quantity (POQ) technique of IDR 696,000, the researchers concluded that the most efficient method applied at Sosis Solo Gajahan was the Lot For Lot (LFL) and Period Order Quantity (POQ) methods. The Lot For Lot (LFL) method produces inventory costs of IDR 696,000 and the Period Order Quantity (POQ) method produces inventory costs of IDR 696,000 and it is best to calculate raw material inventory control costs using the Material Requirement Planning (MRP) method with the Lot For Lot technique ( LFL) and Period Order Quantity (POQ) techniques, because they can achieve efficient raw material purchasing costs compared to current company policies.

Daily human activities, either directly or indirectly, produce waste, both in the form of organic waste and non-organic waste. Rengat City People's Market is a place that has quite large potential in producing waste. The increasing activity of the Rengat City People's Market has resulted in an increase in the amount of waste that must be managed. The amount of waste will affect the amount of vehicle operational costs incurred, so it is necessary to calculate vehicle operational costs by considering the traffic conditions involved and also the transportation time. Vehicle operating costs (BOK) are calculated using the PCI (Pacific Consultants International) method. The distance covered by the arm roll vehicle is 32.6 km/day and the travel time is 1.1 hours at a speed of 29.64 km/hour. Based on the results and discussion of the research, it can be concluded that the cost of transporting Rengat City public market waste using arm roll vehicles is IDR. 21,042.20/m3, in a day the total cost of transporting waste is 168,337.57/day.  

Exploring the concept of the Windows serverless operating system as a solution in the development and deployment of modern applications. Through a quantitative approach, this study evaluates how serverless technology can improve efficiency, reduce costs, and speed up the application development process. Using case studies and data analysis, this study provides practical guidance for developers and organizations in adopting serverless architectures in Windows environments.    

One way management can control the foundation better is by controlling operating costs as effectively and effectively as possible. An operational audit is a systematic process used to assess how effective and efficient operations are under internal supervision. This audit report is submitted to the management along with recommendations for improvement. This study aims to find a more efficient way to control operational costs through operational audits. The research method used is using a qualitative descriptive method. Based on the research, it can be concluded that the Foundation's operational audit has been carried out independently and in accordance with applicable audit theories and standards. The operational auditor remains objective and can carry out his responsibilities honestly and carry out all his or her abilities in auditing. In addition, operational auditors are still reflected in the position of the audit unit.

The product life cycle was first used in US Department of Defense military matters, where it applied mainly to DoD procurement of military equipment. Its use has expanded by companies operating in various sectors, such as building and construction, machinery and equipment manufacturing, and other industries that require high costs, and the life cycle of their products is relatively long and has clear stages, as the complete product life cycle mainly covers the costs of research, experimentation, acquisition, maintenance, transportation, and storage, and that the essence LCC is not only the running cost, but also the cost related to the product.The research at Nasr General Company for Mechanical Industries aims to shed light on two main tools of contemporary cost management that work to calculate the cost of the product over the product life cycle and make improvements to it continuously according to the continuous improvement technique. Thus, they work appropriately to reduce product costs and the costs are calculated according to The accounting system prepared in the company under investigation..

In the current era of rapidly developing globalization, rapid technological changes, shifting consumer preferences, and global market dynamics encourage Small and Medium Enterprises (SMEs) to adapt, innovate, and strategize intelligently. This article discusses a business strategy designed for SME XYZ, a company operating in the food and beverage sector, especially in the coffee shop industry which is growing rapidly in Indonesia. This research uses the PESTLE and SWOT approaches to analyze the internal and external conditions of UKM XYZ. The analysis results show that SME XYZ has internal strengths such as high-quality coffee, excellent service, and a competent management team, as well as external opportunities such as Gen Z lifestyle trends and online ordering. However, challenges such as high operational costs and inflation need to be addressed. Recommended strategies include strengthening branding, increasing operational efficiency, and presenting innovative menus. With the right strategy, SME XYZ has the potential to become a major player in the food and beverage industry.

This research occurs because it is motivated by differences in theory with what happens in the field. As in the Tjiwi Kimia Paper Factory Tbk company and PT Semen Baturaja Tbk company where the profitability value is not in line with the increase in corporate income tax on the company. And at the company PT Unggul Indah Cahya Tbk and PT Ekadharma Internasional Tbk, the large liquidity of the company does not make the corporate income tax on the company increase. As well as in the companies PT Madusari Murni Indah Tbk and PT Sinergi Inti Plastindo Tbk where efficiency in managing operating costs is not in line with the company’s corporate income tax. With the intention of this study aims to see how the relationship of profitability, liquidity and operational cost efficiency to corporate income tax on the company, where corporate income tax is an obligation of the Agency to the government. The research method used in this research is quantitative research. Data is collected by the documentation study method from the company’s financial statements. The type of data used is Secondary Data. Data sourced from audited financial statements published by the company, publicly available capital market data, and additional relevant information from the company’s annual report and IDX database. The results showed that profitability has a positive effect on corporate income tax with a tcount> ttable value of 3.408> 2.028. While liquidity has no effect on corporate income tax with a tcount value < ttable, namely -3,433 < 2,028. Operating cost efficiency has no effect on corporate income tax with a tcount value < ttable, namely -1.810 < 2.028. And simultaneously profitability, liquidity and operational cost efficiency have a simultaneous effect on corporate income tax as evidenced by the value of Fhitung> Ftabel = 17,952> 2,866.

Fresh water is a basic need of the ship's crew in supporting the creation of smooth ship operating activities, therefore it is also necessary to have an auxiliary aircraft that can produce its own fresh water on board to reduce ship operating costs, which is called the Fresh Water Generator (FWG).  FWG is an auxiliary aircraft that can convert seawater into fresh water by evaporation and condensation processes. Therefore, it is necessary to have a tool to monitor the performance of the fresh water generator. The purpose of this research is none other than to monitor temperature conditions, water TDS, and conditions on the input and output streams of the fresh water generator evaporator filter to be more optimal and efficient and to determine the reliability of the fresh water generator performance equipment system using a long distance in order to create better and higher quality fresh water production on board. This research uses a prototyping method system. After designing and testing the tool monitoring system for the performance of fresh water generators using Arduino mega 2560 based on LoRa Ra-02, this system is one of the new technologies that can monitor the performance of fresh water generators to be more efficient and reliable. Then the readings of all sensors can work properly with an average percentage error on the Max 6675 temperature sensor of 0.58%, pressure transmiter sensor 1 of 2.04%, pressure transmiter sensor 2 of 2.04%, and TDS  sensor of 1,70% and the distance to communication between the receiver and transceiver reaches a range of 200 meters without obstacles and 97 meters through obstacles around.

This research aims to determine and analyze the significant influence of BOPO on ROE at PT. Bank Negara Indonesia, Tbk. This research is associative type using secondary data. The research instrument used is a list of tables containing data on operational expenses, operating income, net profit and total equity at PT. Bank Negara Indonesia, Tbk for 10 years, namely from 2013 to 2022. The population in this research is all financial reports of PT. Bank Negara Indonesia, Tbk has been listed on the IDX from 1996 to 2022, which is 26 years. The sample in this research is the financial report of PT. Bank Negara Indonesia, Tbk for 10 years, namely from 2013 to 2022. The sampling technique used in this research was purposive sampling. Data collection techniques use documentation and literature study. The data analysis technique in this research is to use component analysis of the ratio of BOPO (X) to ROE (Y) and statistical analysis consisting of simple linear regression analysis, simple correlation coefficient, determination test and t test. The research results show that there is a significant influence of Operational Costs on Operational Income (BOPO) on Return On Equity (ROE) at PT. Bank Negara Indonesia, Tbk with a strong level of relationship.

One of the pillars of a region's economic strength is the Micro, Small and Medium Enterprises (MSME) sector. Seeing the phenomenon of MSME in Nagari Pasia Laweh which creates jobs and makes an important contribution to trade, especially for micro businesses operating in the culinary sector. In creating a good business, innovation is needed that can improve the performance of business actors, but there are still business actors who have not innovated their products. Culinary business actors who have innovated their products certainly experience several problems and obstacles. The aim of this research is to find out and analyze the product innovation skills of culinary business actors and to find out the obstacles or constraints in innovating culinary business products in Nagari Pasia Laweh, Palupuh District. The research method used is a qualitative descriptive method. Data obtained through observation, interviews and documentation. The results of this research are that 10 out of 12 business actors have carried out product innovations in the form of adding menu variants. The obstacles experienced during product innovation were 2 business actors being constrained by a lack of facilities and infrastructure, 3 business actors experiencing a lack of labor which resulted in a long time for the production process, 3 business actors being constrained by the distance to the location of purchasing complete raw materials and meat grinding for the actors. businesses that need it and 10 out of 12 business actors who have carried out product innovation are constrained by costs because they have to buy additional equipment and raw materials for the production process.

This research aims to determine the factors that influence the risk of mudharabah financing at Sharia People's Financing Banks (BPRS) in Indonesia. The independent variables used in this research are Ratio Of Assets (ROA), Operational Costs Operational Income (BOPO), Financing To Deposit Ratio (FDR), Capital Adequity Ratio (CAR). The research method used was quantitative, with sampling using purposive sampling consisting of 15 BPRS registered in Indonesia. The results of this research show that the Ratio Of Assets (ROA) variable has a significant positive effect on mudharabah financing risk, Operational Costs Operating Income (BOPO) has an insignificant positive effect on mudharabah financing risk, Financing To Deposit Ratio (FDR) has an insignificant positive effect on financing risk mudharabah, Capital Adequity Ratio (CAR) has an insignificant positive effect on mudharabah financing risk. Based on these results, it is found that the determinant coefficient value is 0.4436, meaning that the variables Ratio Of Assets (ROA), Operational Costs Operational Income (BOPO), Financing To Deposit Ratio (FDR), Capital Adequity Ratio (CAR) can explain the dependent variable, namely risk. mudharabah financing is 44.36% and the remaining 65.64% is explained by other variables or other factors that are not included in this model.

Vehicle Operating Costs (VOC) refer to the expenses incurred by entrepreneurs/ operators in manage public transportation in a year. The ‘Recealed Pteference’ method is used to determine VOC by conducting a survey based on field conditins. This research aims to determinethe VOC on rural public transport on the Letta-Bungi route and compare the applicable transport rates with the VOC analysis results. It also aims to find out how much income is generated by rural public transportation busineses operating on the Letta-Bungi route. The research employs a quantitative survey method and analysis data using formulas, literature, journals and previous research. The analysis of Vehicle Operational Costs (VOC) for rural public transport on Letta-Bungi route in Pinrag Regency was conducted. For an annual mileage of 11,160 km/year and an average speed of 30 km/hour. According to the analiysis, the yearly operating cost of the vehilcs is IDR 232.956.075,- and the Operating Cost per km is IDR 20.874.20,-. The current tariff of IDR 50.000,-/pnp is higher than the calculated tariff of IDR 42.443,-/pnp. The  study analysis also shows that the profits obtained by business operators amount to IDR 55.043,925,-/year and IDR 4.932,25,-/km.

This research was conducted with the aim of determining the effect of operational costs on operating income (BOPO) on return on assets (ROA) at PT Bank Negara Indonesia Tbk, the effect of net interest margin (NIM) on return on assets (ROA) at PT Bank Negara Indonesia Tbk and The Influence of Operational Costs on Operating Income (BOPO) and Net Interest Margin (NIM) on Return on Assets (ROA) at PT Bank Negara Indonesia Tbk. The type of research used in this research is quantitative descriptive. The population used is the financial report of PT Bank BNI and the sample is the financial report of PT Bank BNI which has been audited for the period 2012-2021. The data analysis used is the classic assumption test, linear regression test and hypothesis test. The results of multiple linear regression obtained the equation ROA = 7.163 - 0.091BOPO + 0.382NIM. The research results show that partially BOPO has a significant effect on ROA with a sig value of 0.04 < 0.05 and a tcount value of 9.413 > ttable > 2.364). NIM has a significant effect on ROA with a sig value of 0.009 < 0.05 and a t value of 3.557 > t table 2.364. BOPO and NIM simultaneously influence ROA with a Fcount value of 130.673 > Ftable 4.74 and a significance value of 0.000 < 0.05.

This research was conducted with the aim of determining the effect of operational costs on operating income (BOPO) on return on assets (ROA) at PT Bank Negara Indonesia Tbk, the effect of net interest margin (NIM) on return on assets (ROA) at PT Bank Negara Indonesia Tbk and The Influence of Operational Costs on Operating Income (BOPO) and Net Interest Margin (NIM) on Return on Assets (ROA) at PT Bank Negara Indonesia Tbk. The type of research used in this research is quantitative descriptive. The population used is the financial report of PT Bank BNI and the sample is the financial report of PT Bank BNI which has been audited for the period 2012-2021. The data analysis used is the classic assumption test, linear regression test and hypothesis test. The results of multiple linear regression obtained the equation ROA = 7.163 - 0.091BOPO + 0.382NIM. The research results show that partially BOPO has a significant effect on ROA with a sig value of 0.04 < 0.05 and a tcount value of 9.413 > ttable > 2.364). NIM has a significant effect on ROA with a sig value of 0.009 < 0.05 and a t value of 3.557 > t table 2.364. BOPO and NIM simultaneously influence ROA with a Fcount value of 130.673 > Ftable 4.74 and a significance value of 0.000 < 0.05.

PT. Kalonika Bara Kusuma is a company operating in the mining sector located in the city of Samarinda, East Kalimantan province. To achieve maximum profits, PT. Kalonika Bara Kusuma adds or subtracts units according to the amount of turnover obtained in the previous month. However, after being evaluated, it turned out that this method was not effective. Because you only see at a glance the fluctuations in historical data. Sometimes when you have reduced units, it turns out that demand in the following month actually increases. This results in less than optimal profits because they cannot serve existing customer requests. Vice versa. This is what causes PT. Kalonika Bara Kusuma experienced difficulty in making a decision to add or subtract units. From this problem, the author created an application that can predict the amount of turnover in the next month and provide recommendations for deciding which camera units should be increased or decreased in number. To predict the amount of turnover using the Multiple Linear Regression method. After obtaining the predicted results for the amount of turnover, a test was carried out using the Mean Absolute Percentage (MAPE) with a result of 200%, which means that the Multiple Linear Regression method is not suitable to be used to predict the amount of turnover in the next period. Production forecasting is a form of decision making that is used as a basis in many manufacturing and service industries. Therefore, companies that are able to produce products on time and in the right quantities are companies that are able to survive the competition. This demand forecasting is used to forecast demand for products that are independent (not dependent), such as forecasting finished products. The multiple linear regression method is an analytical technique that tries to explain the relationship between two or more variables, especially between variables that contain cause and effect, called regression analysis. So in relation to the description above, this research aims to determine production forecasting using the multiple linear regression method at PT. Kalonica Bara Kusuma.The mining industry is a series of activities that have a long period of time and costs a lot of money, a series of industrial activities, namely mining activities which include digging, loading and hauling to obtain optimal profits from activities. One of the mining industries needs to be a study of operational costs for transportation equipment

The study investigates the effects of digital transformation on business electronics on the efficiency of sharia bank operations in Indonesia. Shariah banks in Indonesia are seeking to improve their operational efficiency through investments in digital transformation in the light of rapid technological change. Surveys, interviews, and data analysis from the leading sharia bank in Indonesia are used to conduct research. Studies show that implementing digital transformation into the sharia bank's business electronics system has helped improve operational efficiency, including reducing operating costs, providing better service to customers, and improving accessibility. The study provides important insights for the Indonesian Sharia banking industry on how digital transformation can improve their operational efficiency and provide the basis for further development in this field. presence of additional services

The assessment rating of bank hlth is expected to evalute the prformance of the banking industry. Because bank healtiness represent good financial condition and good management. Risk-based Bank Rating (RBBR) method is used Bank Indonesia as a standard to appraise the rating of the bank health. This study to find out the sundeness level of bank in terms of the aspects of Risk profille, Good Corporate Govermance (GCG), Earnings, and Capital. This was an deskriptif analysis, with the object study is BPR Supra Artapersada Kc. Cibadak, PT. the data were collected through documentation and date analysis techniquen was an analysis of the soundness of bank using the Risk-Bases Bank Rating approach with an assesment converage including Non Ferforming loand, Loan to Deposit Rating, Good Corporate Governmence, Return on Assets, Operational costs on operating income, and Capital Adequacy Ratio factors. The resulth howed the condition of BPR Supra Artapersada Kc. Cibadak, PT. at “healthy criteria” with Non performing Loand of 1,8%, Loan to Deposit Rating of 85%, Maximum credit limit of 0,083%, Return on Assets of 0,034%, Operational costs on operating income of 0,070%, and Capital Adequacy Ratio of 41%..

This research is entitled "Analysis Of The Effect Of Non Performing Financing, Financing to Deposit Ratio, Provision For  Elimination of Earning Assets and Cost of Operating income Against Profitability At KLKMS BTM Pemalang KC Randudongkal in 2019-2022“. The purpose of the study was to determine and analyze the effect of Non Performing Financing (NPF), Financing To Deposit Ratio (FDR), Provision for Removal of Earning Assets (PPAP), Operating Costs and Operating Income (BOPO) on Profitability. This study uses a saturated sample using a sample of 48 data. The tests in this study were carried out using descriptive analysis methods, normality tests, multicollinearity, heteroscedasticity, autocorrelation, linearity, multiple regression analysis, t test, f test and coefficient of determination. The results of this study indicate that the NPF variable (X₁) affects profitability (Y) the value of thitung ˂ ttabel (-5.433 ˂ 2.01290). The FDR variable (X₂) affects Profitability (Y) with a thitung  > ttabel (3.093 > 2.01290). PPAP variable (X₃) affects Profitability (Y) with a thitung ˂ ttabel (-2.847 ˂ 2.01290). BOPO variable (X₄) affects Profitability  (Y) with a thitung ˂ ttabel (- 3.625 ˂ 2.01290). NPF (X₁), FDR (X₂), PPAP (X₃), BOPO (X₄) variables have a significant effect together or as a whole on Profitability (Y) with a value of Fhitung > F tabel  (24.149 > 2.57) at LKMS Cooperative BTM Pemalang Randudongkal Branch Office in 2019-2022.

The problem that must be overcome by all parties is garbage. Society must take an active role to solve this problem. In an effort to safeguard the environment, the Maju Jaya Waste Bank has a role in sorting and processing waste. Organic waste will become fertilizer. Plastic or non-organic waste will be the raw material for the Paving Blok Prima Lestari Bumi Group. Paving Block Prima Lestari Bumi Group will process plastic waste into paving blocks. However, there are several problems faced. The problem faced by Prima Lestari partner Bumi Paving Blok, such as the lack of supply of raw materials for plastic waste, lack of operational equipment, which causes the production of paving blocks cannot maximize. The level of sales still cannot meet the target per month. Current marketing aspects are carried out by word of mouth and take part in exhibitions carried out by the local government or using social media. For Maju Jaya Garbage Bank, the problem is a large amount of operational costs to sort waste based on the type of waste. This is inversely proportional to income from processed products that are less than optimal. Some of the solutions offered to partners are several parts of training for the sale of goods, procurement of operational goods such as production machinery for paving blocks and machines that can sort waste by type to reduce operating costs.