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Isni Lailatul Magfiroh; Achmad Rizky Rifaldi Attamimi; Eka Wulan Ndari; Rizka Emilia Kirana; Umi Milatina Dziroh +1 more

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

Organic waste is one of the major environmental problems caused by household activities. Improper waste management leads to environmental pollution and health risks. This community service activity aimed to educate and train the community in processing organic waste into ecoenzymes as a multifunctional and environmentally friendly product. The method used included socialization, training, and direct assistance to the community in producing ecoenzymes from fruit and vegetable waste through fermentation. The results showed that the community was able to understand the benefits and production process of ecoenzymes and began implementing them in daily life and agriculture. Ecoenzymes can be used as natural cleaning agents, plant fertilizers, and pest repellents. This activity contributes to reducing organic waste and improving environmental awareness and sustainable agriculture practices.

Jian Richard Mylano; Imanuel Wellem; Nunsio Handrian Meylano; Richardus Muga

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This final report aimed to analyze the service quality gap in ship agency services in determining customer satisfaction levels at PT Maumere Bahari Express. The study was conducted as part of the Merdeka Belajar Kampus Merdeka (MBKM) internship program using a qualitative descriptive approach. Data were collected through interviews with management, employees, and service users (ship crew), direct observation of service processes, and company document review. The analysis was carried out based on the service quality gap model, which includes gaps between customer expectations and management perceptions, management perceptions and service quality specifications, service specifications and service delivery, service delivery and external communication, as well as the gap between expected service and service received by customers.. The results showed that several service gaps still existed in the services, particularly related to administrative speed, clarity of information, service operational standards, as well internal coordination and communication. These gaps affected the level of customer satisfaction, which had not yet been optimal. Therefore, PT Maumere Bahari Express needed to make improvements through strengthening management commitment to service quality, refining standard operating procedures, and enhancini internal and external communication systems in order to improve customer satisfaction sustainably..

Rendy Johanes Martin Sihombing; Suratni Ginting; Muhammad Sahid

Port Management and Maritime Administration Journal 2026 Indonesian Maritime Researchers and Lecturers

This study aims to analyze the role of the tally man at PT. Gelora Perkasa Belawan in supporting the effectiveness and smoothness of loading and unloading processes at Belawan Port. As the front line in cargo supervision, the tally man bears a crucial responsibility for recording the quantity, condition, and types of goods, which serve as the primary data for company reports. The research method employed is descriptive qualitative, with data collection techniques involving field observations, interviews with operational staff, and literature reviews conducted during the internship period. The findings indicate that while the tally man performs a vital function as a supervisor and data recorder, their performance is often hindered by high workloads and a limited number of personnel. The main obstacles identified include dual responsibilities, which lead to decreased data accuracy and risks of operational delays due to physical fatigue. Optimization efforts are carried out by increasing personnel during peak hours and improving accuracy in validating cargo documents. The study concludes that strengthening the tally man's role through better workload management is essential for ensuring logistical reliability and the efficient flow of goods at the port.

Maria Oktaviranti; Andreas Rengga; Kristiana Reinaldis Aek

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

The management of Regional Government Assets is an imprortant aspect in supporting the effectiveness and efficiency of local government administration. One of the problems frequently faced by local governments is the high maintenance cost of official vehicles that are damaged or no longer fit for use, which leads to budget inefficiency and prevents effective asset management. This research used a qualitative research method, with data collection techniques consisting of interviews, observation, and documentation studies. The results of the research indicated that the disposal of damaged official vehicles was carried out through aucation and destruction mechanisms following the provisions of applicable laws and regulations. The disposal of official vehicles has been proven to reduce maintenance cost burdens and improve the efficiency of regional asset management. Therefore, the disposal of damaged offical vehicles constitutes a strategic solution for achieving efficient and accountable management of regional government assets.

Alika Nur Azizah; Muhammad Suwignyo Prayogo; Eka Sintia Rahmawati; Siti Iltimah Romadonia

Jurnal Cakrawala Pendidikan dan Biologi 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

. This research is driven by the low literacy of plastic waste management in primary education, where students tend to perceive cleanliness only as disposing of trash without having the skills for reuse. This study aims to describe the utilization of recycled plastic waste media in enhancing students' environmental awareness at MI Salafiyah Syafi’iyah through an experiential learning approach. The method employed is descriptive-analytical qualitative, with data collection techniques including direct observation, interviews, and documentation. The research implementation was carried out through three main stages: participatory waste sorting, selection of clothing pattern designs as adhesive media, and the construction of creative collages into an educational display board named "Karyaku." The results indicate that the integration of plastic waste as a learning medium is capable of transforming students' paradigms from a consumptive to a creative perspective, as well as improving their practical understanding of the 3R principles (Reduce, Reuse, Recycle). The success of this research is evidenced by the creation of aesthetic and functional visual media that not only enhances students' creativity but also fosters a sense of responsibility and sustainable environmental concern for the school ecosystem.  

Tria Restiani; Sri Astuti; Arif Makhsun

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, Small, and Medium-Sized Enterprises (MSMEs) are critical to the Indonesian economy because they provide jobs and boost the local economy. However, MSMEs continue to disregard the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). With assistance from the Lampung Provincial Leadership Council (DPP) of the Indonesian Employers Association (APINDO), this study aims to investigate the factors influencing the use of SAK EMKM in MSMEs. SAK EMKM socialization, business size, length of operation, and educational background are among the factors analyzed. Survey-based quantitative approach is used in this study. 107 MSMEs received questionnaires from APINDO DPP Lampung in order to gather primary data. Multiple linear regression analysis, validity tests, reliability tests, and traditional assumption tests were performed on the data using SPSS software. Partial tests (t-tests) and coefficients of determination were used to test hypotheses. The study's findings show that SAK EMKM use in MSMEs supported by APINDO DPP Lampung is influenced by educational background, length of operation, and socialization. Meanwhile, SAK EMKM's use is mostly unaffected by the size of the company. This finding implies that the adoption of SAK EMKM is more influenced by the socialization, business experience, and skill levels of MSME members than by the size of the firm. It is anticipated that this study would help academics and MSME participants use SAK EMKM more effectively in order to achieve sustainable MSME financial management.

Darma Darma; Niluh Anik

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Financial purity is a fundamental principle in Islamic economics that emphasizes the management of assets in a halal, fair, and responsible manner in accordance with sharia provisions. In the context of Islamic financial institutions, zakat plays a strategic role as an instrument for the purification of assets (tazkiyat al-mal) and as a mechanism for wealth redistribution to achieve social justice. This study aims to analyze the role of zakat in maintaining the financial purity of Islamic financial institutions. The research method used is a quantitative approach with an explanatory design. Data were collected through a structured questionnaire distributed to managers and related parties in Islamic financial institutions that have zakat management programs. The research variables include zakat management as the independent variable and financial purity as the dependent variable, which were analyzed using descriptive and inferential statistical techniques. The results of this study indicate that zakat management has a positive and significant impact on the financial sanctity of Islamic financial institutions, primarily through increased sharia compliance, transparency, and institutional accountability. This finding confirms that zakat serves not only as an obligatory act of worship but also as a strategic instrument in strengthening the ethics, legitimacy, and social responsibility of Islamic financial institutions. This research is expected to provide theoretical and practical contributions to the development of sustainable zakat governance in the Islamic financial system.

Tiara Bela Harahap; Lailan Sofinah Harahap; Naina Nazwa Hasibuan

Polygon : Jurnal Ilmu Komputer dan Ilmu Pengetahuan Alam 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Rainfall is a crucial factor in the stability of the Earth's ecosystem and has a significant impact on agriculture, forestry, energy, and water management. However, increasingly unstable climate change makes rainfall patterns difficult to predict accurately using traditional methods. The city of Medan, the capital of North Sumatra Province, has a tropical rainforest climate with an average annual rainfall of approximately ±2200 mm and an average temperature of 27°C. Significant weather fluctuations in this area can trigger flooding when rainfall increases and cause water shortages when rainfall decreases (BMKG, 2021). Therefore, a prediction approach that can manage non-linear and dynamic data is needed. Artificial Neural Networks (ANN) are one of the reliable machine learning methods for detecting data patterns. By using the backpropagation algorithm, the model can gradually reduce prediction errors, making it widely used in weather forecasting applications. In this regard, this study uses ANN with the backpropagation method to forecast monthly rainfall in Medan City by utilizing data from 2022–2024 as training and testing data.

Ajeng Kartika Permatasari; Chairunnisah Zifanka Rizky; Ghurotul Husnah; Lyra Marcellia; Nabillah Utsman +1 more

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Household plastic waste remains a serious challenge in urban environments, including Jl. Assofa II, Kebon Jeruk, West Jakarta, which is characterized by high population density and intense socio-economic activities. The low level of public awareness in sorting and managing plastic waste, particularly bottle caps, highlights the need for educational approaches from an early age. This community service activity aimed to enhance environmental awareness, creativity, and character development among children through the “Recycled Keychain” project, which involved recycling plastic bottle caps into keychains. The activity was implemented using a Project-Based Learning (PjBL) approach and involved 12 children aged 7–9 years as the main participants. The implementation methods included education on waste management based on the principles of reduce, reuse, and recycle (3R), collection and sorting of bottle caps, and the process of creating creative products. The results showed an increase in children’s environmental awareness and environmentally responsible behavior, the creation of eco-friendly educational products, as well as improvements in creativity, motor skills, and teamwork abilities. In addition, this activity supported the strengthening of the Pancasila Student Profile, particularly in the dimensions of cooperation, critical thinking, creativity, and independence. Overall, the Recycled Keychain project proved to be an effective model of contextual, participatory, and sustainable environmental education in instilling environmental care values from an early age in urban communities.

Ananda Citra Daymonna; Weni Rosdiana

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study evaluates the implementation of the Job Analysis (Anjab) policy at the Provincial General Elections Commission (KPU) of East Java using William N. Dunn’s policy evaluation model. The purpose of this research is to assess the extent to which the Anjab policy has been effective, efficient, adequate, equitable, responsive, and appropriate in supporting human resource management within the Provincial KPU. This study employs a descriptive qualitative approach, with data collected through interviews with personnel in the Subdivision of Personnel, observations, and document analysis of relevant regulations and internal documents. The evaluation shows that the implementation of Anjab within the KPU has not been optimal, as the Anjab documents have not been updated regularly, the job map remains generic and nationally standardized, there is no dedicated team responsible for Anjab management, and personnel’s understanding of Anjab remains limited. These conditions result in discrepancies between job descriptions and actual tasks performed, disproportionate task distribution, and low utilization of Anjab in human resource structuring. Consequently, the policy has not been fully effective, efficient, responsive, or well-targeted. Key recommendations include establishing an Anjab implementation team, providing technical training, developing an institution-specific job map, and conducting regular document updates

Lusia Trivania Pereira; Andreas Rengga; Imelda Virgula Wisang

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

Savings and Loan Cooperatives (KSP) play a strategic role as microfinance institutions that promote members' financial welfare through savings and loan services based on trust and togetherness. This study aims to analyze profitability as the basis for financial performance assessment of KSP Credit Union Bahtera Sejahtera Kewapante during the 2023–2025 period. The analysis focuses on three main profitability ratios—Return on Equity (ROE), Profit Margin (PM), and Assets Turnover (AT)—along with interpretation of performance trends, causal factors of fluctuations, and their implications for the cooperative's operational sustainability. The research employs a descriptive quantitative approach with data collection techniques through direct observation, documentation of financial statements for the last three years, and financial ratio analysis. Results indicate a significant decline in profitability performance: ROE decreased from 2.01% (2023) to -0.91% (2024) and slightly improved to -0.25% (2025); Profit Margin fell from 13.81% to -7.75% and -2.24%; while Assets Turnover showed a downward trend from 0.049 times to 0.039 times in 2025. All ratios remain far below ideal standards (ROE ≥10%, PM ≥20%, AT ≥1 time), indicating inefficiency in capital management, insufficient income to cover operational expenses, and low asset productivity. These conditions are caused by declining business income, rising operational costs, and weakening member economic activity. The findings confirm the critical need for optimizing productive loan disbursement, enhancing operational cost efficiency, and increasing active member participation as essential strategies to restore profitability and ensure the long-term sustainability of the cooperative.

Rosida Siboro; Andry Andry; MF Arrozi Adhikara

International Journal of Management and Digital Sciences 2026 International Forum of Researchers and Lecturers

Rapid global environmental changes, especially due to advances in technology and information, have had a significant impact on various sectors of life, including the health sector. In the context of modern health services, hospitals are no longer just places of healing, but also institutions that are required to provide high-quality services, based on patient safety, and are able to adapt to the dynamics of community needs. This change requires a transformation in human resource management, especially related to the interpersonal and psychosocial competencies of nurses as the spearhead of medical services.Purposes:​ to analyze the effect of effective communication and Assertive Attitude on Nurses' Work Productivity in hospitals, with Work Fatigue as a mediating variable.Methods: This type of research is quantitative, using statistical figures to measure the influence of independent variables on dependent variables. The research design is a cross-sectional study.Results: The results of this study indicate that effective communication, assertiveness, and job fatigue collectively significantly influence nurses' work productivity. Communication and assertiveness positively contribute to job fatigue, which in turn affects productivity. Job fatigue is also shown to be a significant mediator in the relationship between communication and assertiveness on work productivity .Conclusion : The importance of strengthening effective communication as a strategy to increase productivity. Organizations need to design communication systems that support openness, transparency, and clarity of information and culture-based assertiveness training, so that employees can express their opinions appropriately without causing resistance in the team.

Raja Syahmuda Siregar; Bambang Irwansyah

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study aims to design a drug inbound and outbound transaction application that can improve the effectiveness and efficiency of drug data management at the UPTD Pharmacy Installation of Tanjungbalai City. The research method used in this study is a descriptive qualitative method with a case study approach. Data collection was carried out through direct observation at the research location, interviews with pharmacy staff, and documentation studies of documents related to drug management. The data obtained were then analyzed to identify weaknesses in the current system and determine the system requirements to be designed. The results of the study indicate that the existing manual recording system has not been able to support optimal drug management because it is less effective and prone to errors. The drug inbound and outbound transaction application designed in this study can assist pharmacy staff in recording incoming and outgoing drug data, monitoring drug stock in real-time, and generating reports automatically.

Wihelmina Beatris; Imanuel Wellem; Paulus Juru

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This research aimed to analyze the role of the secretariat in maximizing office administrative service funtions within the secretariat division of the departement of trade, industry, and cooperatives and SMEs of sikka regency. This research used a qualitative approach with data colletion techniques including interviews, observations, and document studies. The key informant in this research was the head of the secretariat division. Data analysis was conducted interactively through the stages of data colletion, data reduction, data presentation, and conclusion drawing. The result showed that the secretriat has carried out office administrative functions systematically and in a structured manner, covering routine, technical, analytical, interpersonal, and managerial functions. The management of correspondence and archives has been implemented following the established procedures, although it remained largely manual and faced challenges such as delays in letter numbering and limited supporting facilities. The utilization of information technology through the srikandi application has proven to improve work efficiency, however, it still requires enhanced human resource competencies and stronger technological infrastructure support. In terms of analysis and reporting, the secretariat played an important role in preparing administrativereports and providing accurate data to support managerial decision-making. Furthermore, the secretariat also held a strategic role in fostering coordination, communication, and harmonious working relationships within the organization.

Nadya Jennyharty Beta; Yosefina Andia Dekrita; Imelda Virgula Wisang

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

The tourism sector is a startegic domain with significant pontential to augment Local Own-Source Revenue (PAD) through the collection of tourism levies. However, the realization of this potential is often impeded by various implementation challenges. This study aims to evaluate the effectiveness of tourism levy revenue in enhancing the PAD of Sikka Regency. Employinng a descriptive qualitative methodology, data were collected through observation, documentation, and in-depth interviews. The findings reveal that while the implementation of tourism levies is underpinned by a clear legal framework and orderly administrative mechanisms for collection, recording, and reporting, the revenue realization remains suboptimal. This is evidenced by the achievement of only 47% of the designated target. Kiosk fees at the Snack and Souvenir Center emerged as the primary revenue contributor, whereas other levies, such as parking and recreation venue fees, contributed nothing due to a critical lack of on-site management personnel. This condition indicates that deficiencies in management and supervision are the principal obstacles to optimizing tourism levy revenue. Therefore, concerted efforts are imperative, including restructuring the collection system, appointing dedicated field managers, and fostering collaboration with third parties. These measures are crucial to harness the full potential of tourism levies and substantially support the growth of Sikka Regency’s Local Own-Source Revenue.

Maria Reagni Gustiani Sambi; Emilianus Eo Kutu Goo; Yustina Olivia da Silva

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

Budget planning and realisation constitute cricital components in ensuring the effectiveness and efficiency of public financial management. This study aims to evaluate the planning and realisation of expenditure budgets at the Secretariat of the Regional House of Representatives in Sikka Regency. The research adopted a descriptive qualitative approach, with data collected through observation, in-depth interviews, and documentation. The findings indicate that the budget planning process at the Secretariat of the DPRD in Sikka Regency has been carried out in accordance with applicable procedurse. However, during the realisation phase, several challenges persist, including administrative delays and technical obstacles in activity implementation. Overall, the realisation of the expenditure budget has proceeded with reasonable effectivenees, although improvements are still required in coordination and planning accuracy. Therefore, enhanced planning and optimal supervision are necessary to ensure optimal budget execution.

Britanya Bonauli Hutapea

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Cooperatives, as the backbone of the people's economy, play a strategic role in improving the welfare of their members, particularly through the management of business profits. This role becomes even more complex when cooperatives receive government assistance sourced from state finances, as its management concerns not only the internal interests of the cooperative, but also the public interest. In practice, the extensive authority of cooperative administrators is often not balanced with strict restrictions and effective oversight mechanisms, thereby creating the potential for abuse of authority and weak accountability. The purpose of this study is to determine whether legal regulations can limit the authority of administrators so that they do not abuse government assistance and to determine whether existing regulations provide adequate oversight mechanisms. The research method used was normative juridical with a statutory approach and a conceptual approach. The results of the study show that normatively, the authority of cooperative administrators has been limited through the principle of delegation from member meetings and accountability obligations, and reinforced by the state financial legal regime through government assistance. In addition, the supervisory mechanism has been regulated in layers through internal and external supervision, although in practice it still has the potential to be formalistic. The implication of this study is the importance of strengthening the implementation of authority restrictions and effective supervisory mechanisms in order to realize accountable, transparent, and sustainable cooperative governance, while maintaining public trust in government assistance programs.

Maria Febiana Kimang; Yustina Olivia da Silva; Elisabet Luju

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

KSP Credit Union Bahtera Sejahtera is one of the cooperatives established to advance and improve the welfare of the community or its members in savings and loan activities. The main activities of KSP Credit Union Bahtera Sejahtera are to collect funds from its members in the form of savings and distribute them in the form of loans. This study aims to determine the digital marketing strategy of the savings and loan cooperative in an effort to attract customers at CU Bahtera Sejahtera Kewapante, to find out how the number of members has developed over the past three years, and to understand the role of KSP CU Bahtera Sejahtera Kewapante's management in increasing the number of members. This research uses a qualitative approach with data collection techniques through interviews, documentation, and observation. The results show that the marketing strategy of the savings and loan cooperative focuses on efforts to attract new members by introducing cooperative products directly to the community and through social media. Over the past three years, the number of members at KSP Credit Union Bahtera Sejahtera Kewapante has experienced stagnation or very slow growth. Management plays a very important role in maintaining the sustainability of the cooperative, improving members' welfare, and ensuring the cooperative remains relevant amid economic changes. KSP CU Bahtera Sejahtera faces various obstacles in increasing the number of members, such as lack of effective socialization and promotion, limited resources, negative perceptions of cooperatives, competition from other financial institutions, infrastructure limitations, and dependence on old members. These findings emphasize the importance of improving marketing strategies to increase member growth, enhancing service quality, and building good relationships with the community.

Sholeh Hadri; Sri Prasetya Widodo

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The Tapal Kuda Air Salobar Food Court is one of the culinary areas that plays an important role in supporting tourism and social activities in Ambon City. This area offers a variety of local culinary specialties from Maluku which are an attraction for the community and tourists. However, the increase in the number of visitors and the activities of traders have not been fully balanced by the conditions of adequate spatial planning, facilities, and area management systems. This study aims to analyze the existing condition of the Tapal Kuda Air Salobar Food Court from the aspects of spatial planning, waste management, supporting facilities, as well as the potential and challenges of its development as a culinary tourism destination. This study uses a descriptive qualitative approach with data collection methods in the form of field observations and in-depth interviews with key informants, namely area managers, traders, and visitors. The data obtained are analyzed thematically to identify the main problems and potential development of the area. The results of the study indicate that the spatial planning of the Tapal Kuda Air Salobar Food Court has not been able to accommodate the increase in visitor and trader activities due to the lack of clear zoning, limited circulation routes, and spatial planning that develops without integrated planning. Furthermore, waste management in this area is not yet systematic and sustainable, as evidenced by limited trash bins, a lack of waste sorting, and poorly scheduled waste collection. Limited supporting facilities, such as seating and sanitation facilities, also impact the comfort and quality of the visitor experience, especially during peak visitor periods. Nevertheless, the Tapal Kuda Air Salobar Food Court has significant potential as a culinary tourism destination based on local cuisine and a social space, which can be developed through spatial planning, facility improvements, and more integrated area management. This study concludes that the revitalization of the Tapal Kuda Air Salobar Food Court requires a comprehensive approach, emphasizing spatial planning improvements, strengthening waste management, and enhancing the quality of facilities and area management to support the sustainability of culinary tourism and the quality of public spaces in Ambon City.

M Juni Azka An-nur; Neni Rakhmawati

Jurnal Manajemen Kreatif dan Inovasi 2026 International Forum of Researchers and Lecturers

This study was conducted with the aim of evaluating the dynamics of the financial condition of PT Indofood Sukses Makmur Tbk over a five-year period, namely from 2019 to 2023. This writing applies a quantitative descriptive methodology sourced from secondary data through audited annual financial reports. The main instruments in this data analysis include three pillars of financial ratios: Current Ratio (CR) as a representation of the liquidity aspect, Debt to Asset Ratio (DAR) to measure the level of solvency, and Return on Equity (ROE) as a benchmark for the effectiveness of the company's profitability. Through annual calculations and trend analysis, this study captures the development of the issuer's performance longitudinally. The results of the observation show a significant strengthening in the company's liquidity position, where the Current Ratio jumped from 127% in 2019 to 192% at the end of the 2023 period. In line with that, the solvency profile shows fundamental improvements; Debt reliance, which had reached 51% in mid-2020-2021, was successfully reduced to 46% in 2023. Meanwhile, the company's profitability demonstrated stable resilience, with a consistent ROE of 10% to 13%, despite fluctuations due to operational cost dynamics. Overall, PT Indofood Sukses Makmur Tbk demonstrated excellent financial health through strategic capital and asset management. As a sustainability measure, management is advised to continue optimizing current assets and tightening cost efficiency to secure future profit margins.