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Cash management is one of the most crucial aspects of financial management in a company, serving to maintain liquidity, optimize fund utilization, and ensure smooth operations. This study aims to analyze effective strategies and techniques in cash management to improve financial efficiency in a business entity. The method used is a literature review with a qualitative descriptive approach. The results show that proper cash management through cash flow planning, expenditure control, and the utilization of cash surpluses can help companies avoid liquidity issues and increase profitability. Therefore, efficient cash management is essential to support the long-term stability and growth of a company.

Technology sector companies are known for rapid innovation but also face high uncertainty, which is likely to cause financial distress. In Indonesia, several technology firms publicly traded on the Indonesia Stock Exchange (IDX) experienced declining profitability and negative operating cash flows during the 2021–2023 period. The aim of this research is to examine the influence of profitability and operating cash flow on financial distress, with firm value as an intervening variable. The research addresses inconsistencies in financial indicators—declining profits do not always indicate financial distress, especially when firm value is not taken into account. Using secondary data from annual reports and the Investing website, this study makes use of a quantitative method involving path analysis. A purposive sampling technique resulted in 78 firm-year observations. Data analysis was carried out using SPSS software. It was found that both firm value is positively and significantly affected by profitability and operating cash flow. However, only operating cash flow and firm value have a statistically significant positive relationship with financial distress, unlike profitability. Furthermore, firm value does not mediate the relationship between profitability and financial distress but does mediate the relationship between operating cash flow and financial distress. These findings suggest that operating cash flow is a more reliable indicator than profitability in predicting financial distress and emphasize the mediating role of firm value in financial instability.

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.

This study aims to analyze the effectiveness of murabahah financing distribution on net profit growth at Bank BJB Syariah Lippo Cikarang Branch Office (KCP). The method used in this study is a descriptive qualitative method with a case study approach. Data were obtained through in-depth interviews with internal bank parties, direct observation, and documentation of financial reports and murabahah financing data from previous years. The results of the study indicate that murabahah financing distribution at Bank BJB Syariah KCP Lippo Cikarang has a significant contribution to increasing net profit, especially because of the characteristics of murabahah which provides a fixed profit margin for the bank. However, financing effectiveness is also influenced by external factors such as macroeconomic conditions, people's purchasing power, and the bank's ability to analyze financing risks. Overall, the strategy of murabahah financing distribution that is right on target and good risk management has been proven to be able to increase bank profitability. This study is expected to be a reference for management in improving the quality of financing distribution and financial management based on sharia principles.

This study looks at bad debt resolution strategies and their effect on the financial performance of Semerbak Citra Wangon Saving and Loan Cooperative (KSP) using the SPACE Matrix technique. The financial stability of cooperatives is severely threatened by bad debts, which can reduce liquidity and profitability. The four main dimensions of the SPACE Matrix approach - industry strength (IS), environmental stability (ES), competitive advantage (CA), and financial strength (FS) - were used to evaluate the cooperative's strategic position. The conclusion of the analysis, which places the cooperative in the aggressive quadrant (coordinates 5.00, 2.67), indicates that the cooperative has significant internal strengths and outward growth potential. Some recommended strategies include improved market segmentation, longer loan periods, liability restructuring, and lower interest rates. These strategies are expected to improve the cooperative's long-term financial stability and reduce the likelihood of bad debts.

Uncollectible receivables have a considerable risk and can reduce the level of company profitability. Therefore, every company needs to pay special attention to the management of receivables so as not to cause losses. One of the appropriate methods for recording bad debts in the financial statements is the reserve method. Therefore, the company forms a reserve based on estimates of receivables that are estimated to be uncollectible. The purpose of this study is to evaluate the way accounting treats receivables and how this impacts the financial statements. Using primary data, this research was conducted at KOPERINDO JATIM Kandat, which is located at Jl. Raya Kediri, Kandat Village, Kandat District, Kediri Regency, East Java 64173. Quantitative descriptive analysis was used to analyze the data. The results of the analysis show that, using the percentage of sales approach, the total amount of bad debts will reach Rp23,272,860 in 2024. In contrast, using the reserve method with the percentage of receivables approach, the amount of bad debts will reach Rp120,669,520 in 2024. Based on these results, the calculation of the reserve method with the percentage of receivables approach is in accordance with the theory, which aims to add the amount of accounts receivable to the total receivable.

This study aims to examine the effect of liquidity, profitability, and solvability ratios on investment decisions while also investigating the moderating role of firm size in this relationship. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange for 2019-2023, which are marked by significant economic disruptions, including the COVID-19 pandemic. A quantitative approach was employed, using panel data regression to test the proposed hypotheses. Financial ratios were measured using the current ratio, return on assets, and debt-to-equity ratio, while investment decisions were assessed using the price-earnings ratio. The natural logarithm of total assets measured firm size. The results reveal that liquidity and solvability significantly influence investment decisions, while profitability does not. Firm size was found to moderate the relationship between liquidity and solvability with investment decisions, but not the relationship involving profitability. These findings have practical implications for investors and corporate managers in formulating investment strategies and managing financial performance, highlighting the importance of considering firm size when evaluating the effectiveness of economic indicators. This research also contributes to the empirical literature on investment decision-making in the manufacturing sector.

This research aims to analyze the impact of green accounting and environmental costs on the profitability of mining companies listed on the Indonesia Stock Exchange (BEI) during the period from 2020 to 2023. A quantitative descriptive method with an associative quantitative approach was employed, relying on secondary data obtained from the companies' annual reports available on the official BEI website. The study sample consisted of 11 companies, and data analysis was conducted using IBM SPSS version 29. The findings reveal that the implementation of green accounting significantly and positively contributes to the profitability of these companies. Conversely, expenditures on environmental costs did not demonstrate a significant impact on profitability. Nevertheless, when examined together, both variables collectively influence an increase in the companies' profitability.

This study aims to analyze the implementation of the 4P marketing mix strategy (Product, Price, Place, Promotion) at Firdaus Farm, a tilapia farming business in Tasikmalaya, and its effectiveness in enhancing the business's competitiveness and profitability. The method used is qualitative descriptive with a case study through observations, interviews, and direct documentation at the business location. The research findings indicate that the product strategy, which emphasizes tilapia quality—such as freshness, uniform size, clean packaging, and quality certification—constitutes the primary factor in attracting consumer interest. The flexible and competitive pricing strategy, adjusted according to market conditions and consumer purchasing power, along with bonuses for loyal customers, proved to increase customer loyalty and sales. Product distribution is carried out through traditional channels and has begun utilizing digital platforms to expand market reach, with the strategic location of the business supporting distribution efficiency. Promotion, still mainly traditional, is starting to develop into digital promotion through social media, which effectively increases product visibility and appeal. This study concludes that the consistent and adaptive application of the 4P marketing mix can enhance Firdaus Farm’s competitiveness in the tilapia market. It is recommended that business practitioners continue to develop product innovations, evaluate pricing, expand digital distribution, and optimize digital promotion in order to face increasingly intense market competition.

Kue cubit lumer is a traditional snack that is increasingly popular in Indonesia, especially among children and teenagers. This cake has a soft texture with a melting center. This study aims to optimize the production of kue cubit lumer using linear programming method with simplex analysis through Microsoft Excel Solver to determine the optimal production quantity of three variants: original, cheese, and chocolate. The calculation results show that the production of 2 pcs of original cubit cake, 4 pcs of cheese, and 4 pcs of chocolate will generate maximum profit of Rp124,000 per day. The simplex method proved effective in solving production optimization problems by maximizing the use of raw materials and increasing profitability. This study provides guidance for businesses to manage production efficiently to meet market demand and significantly increase profits. This study proves that the simplex method is effective in solving production optimization problems to achieve maximum profit.

oil palm plantations are one of Indonesia's leading agricultural sectors and contribute significantly to the economy. In production activities, costs are an important factor for a company's efficiency and profitability. This study discusses the structure of production costs, the division of direct and indirect costs, and the method of calculating the Cost of Goods Sold (HPP) in oil palm nurseries and production units. The main objective is to provide a comprehensive understanding of production cost management to achieve more efficient and effective cost management for oil palm plantations.

Profitability acts as a moderating factor, this research seeks to learn how management ownership, leverage, and liquidity impact financial distress in transportation companies listed on the Indonesia Stock Exchange from 2018 to 2022. Quantitative research describes this kind of study. From 2018 through 2022, 37 transportation businesses were included in the study's population. These companies were listed on the Indonesia Stock Exchange (IDX). Eleven different businesses made up the sample. The kind of information used is secondary data. The method utilized to gather data is documentation studies. This study makes use of the Eviews 10 software program. The data analysis methods that are used include descriptive analysis, panel data regression analysis, R2 determination coefficient, significance test (t-test), and moderating test.  According to the study's findings, financial distress is not significantly impacted by leverage, financial distress is negatively and significantly impacted by liquidity, financial distress is not significantly impacted by managerial ownership, and the relationship between the debt-to-equity ratio variable and financial distress cannot be moderated by profitability. However, profitability can moderate and strengthen the impact of liquidity on financial distress, and it can also moderate and strengthen the impact of managerial ownership on financial distress.

This research aims to determine the effect of cash turnover, receivable turnover, inventory turnover, and capital structure on profitability. The population in this study is 13 Pharmaceutical Companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The research sample was determined using a purposive sampling method, and there were 11 companies that met specified criteria. This study uses multiple linear regression method using the Statistical Package for the Social Sciences (SPSS) version 26 program. The results of this study indicate that Capital Structure have a negative effect on Profitability, and Cash Turnover, Receivable Turnover, and Inventory Turnover have no effect on Profitability.

This study aims to analyze the factors influencing the profitability of banking companies in Indonesia, using banking ratios as independent variables. The study identifies three main variables believed to significantly impact profitability, measured by Return on Assets (ROA). The banking sector in Indonesia has been through many changes over the years. The author intends to assess the factors influencing profitability using several banking ratios. Although all three variables of banking ratios does significantly influence the rate of ROA, two of them gave negative influence to the ROA. It suggests that profitability rate is something that tend to influenced by financial ratios either positive or negative. That profitabilities influenced by influenced by the financial activity itself. The study uses regression analysis to examine the relationship between these variables and profitability. These findings provide valuable insights for bank managers and regulators to understand the factors that should be considered in efforts to improve the financial performance of banks in Indonesia. In addition, the results of this study are expected to serve as a reference for policy decisions that support the stability and growth of the banking sector in the country

This study investigates the relationship between corporate social responsibility (CSR) and the profitability of businesses in Nigeria, using secondary data from the annual reports and financial statements of ten (10) randomly selected companies over the period from 2019 to 2024. The study aims to explore how CSR practices impact the financial performance of companies, specifically examining the Profit After Tax (PAT) as a measure of profitability. Ordinary Least Squares (OLS) regression analysis is employed to analyze the data and establish the connection between CSR activities and company performance.The findings of the study show that the companies in the sample allocated less than 10% of their annual profits to CSR initiatives. This suggests that while some companies engage in CSR, their contribution remains relatively small in proportion to their overall profitability. The coefficient of determination reveals that changes in CSR activities have a significant impact on the variations observed in the performance of these companies, particularly in terms of PAT. Furthermore, the study highlights the need for stronger regulatory frameworks to enforce CSR practices. It recommends that the Nigerian government introduce laws and regulations that require firms to allocate a portion of their profits to social responsibility, ensure transparency in social accounting, and address social costs effectively. The study emphasizes that by improving CSR engagement, businesses can contribute to national development while enhancing their long-term financial performance.

This research aims to analyze the relationships among total risk, capital structure, and profitability, and their impact on corporate sustainability, with firm performance acting as a mediator. Corporate sustainability has become increasingly important in today’s competitive and dynamic business environment. A literature review indicates that well-managed total risk can enhance firm performance, while an optimal capital structure contributes to higher profitability. In turn, profitability enables companies to invest in innovation and sustainable development. This study identifies a gap in the existing literature, as few studies integrate these three factors within the context of sustainability. By employing a comprehensive analytical approach, this research seeks to provide deeper insights into how total risk, capital structure, and profitability interact to support corporate sustainability. The findings are expected to significantly contribute to financial management practices and sustainable corporate policies.

This study examines profitability determinants of Indonesian manufacturing firms, emphasizing sustainable practices. Using a systematic literature review and regression analysis of secondary data from publicly-traded firms, the research analyzes the impact of financial factors (working capital, size, growth) and environmental considerations (green supply chain, sustainable finance) on profitability. Findings provide recommendations for firms, policymakers, and stakeholders to enhance profitability and environmental sustainability amidst climate change challenges.

This research was conducted to test and analyze the influence of leverage, liquidity and profitability on tax avoidance, as well as the role of company size as a moderating variable. The research objects used in this research are industrial sector companies listed on the IDX in 2023, namely 63 companies. The sampling technique used in this research was purposive sampling, then data was obtained from 57 companies that passed the predetermined criteria.  The results show that leverage has a negative effect and profitability has a positive effect on tax avoidance, while liquidity has no effect. Company size weakens the influence of leverage on tax avoidance, but does not moderate the influence of liquidity and profitability.

Companies run businesses with the aim of gaining profits that can be measured by profitability. Profitability is a measure that evaluates a company's ability to generate profits or profits over time. This study aims to analyze the effect of accounts receivable turnover, sales growth, inventory turnover, and cash turnover on profitability. This research was conducted on non-cyclical consumer companies listed on the Indonesia Stock Exchange. This research is a descriptive quantitative study. This study uses panel data consisting of cross-section data, namely non-cyclical consumer companies with a time series for the period 2021-2023. The sample used in this study was 59 companies. The analysis technique used in this study is panel data regression. The results of the analysis show that (1) Accounts receivable turnover has a positive and significant effect on profitability in the non-cyclical consumer sector. (2) Sales growth does not affect profitability in the non-cyclical consumer sector. (3) Inventory turnover has a positive and significant effect on profitability in the non-cyclical consumer sector. (4) Cash turnover does not affect profitability in the non-cyclical consumer sector.

The distribution of ice cubes and ice blocks is a crucial aspect of business operations, particularly in tropical climates like Indonesia. Efficient distribution is directly linked to profitability. PT Prima Maesa Putra, a producer and distributor of these products, is focused on optimizing distribution costs. Transportation methods provide a valuable tool for minimizing delivery expenses from factories to their destinations. This can be achieved by, for instance, analyzing using the North-West Corner (NWC) method and Vogel's Approximation Method (VAM) to establish initial solutions. These solutions are then evaluated using the Modified Distribution Method (MODI), yielding a total Rp 14.130.000,