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Muhammad Febrian Islami; Nita Nurdiana; Yudi Irwansi

International Journal of Engineering and Applied Science 2025 International Forum of Researchers and Lecturers

Measuring Liquefied Petroleum Gas (LPG) levels and inventory in storage tanks is a critical aspect of terminal operations, directly influencing safety, operational efficiency, and accurate stock management. The Integrated Terminal Palembang – Pulau Layang LPG Site has implemented a servo-type Automatic Tank Gauging (ATG) system, namely the Proservo NMS81, to provide precise and real-time volume measurements. Despite its operational importance, there remains a limited in-depth understanding of how this ATG system functions, particularly regarding the complete process from sensing LPG levels to converting them into accurate inventory data. This study aims to analyze the working mechanism of the Proservo NMS81 in measuring LPG height and generating digital stock data for monitoring purposes. The research method combines a literature review of the Proservo NMS81 technical datasheet and related scientific references with direct field observation (KSM-LP) at the LPG Pulau Layang site. The analysis covers the operating principle of the servo sensor, which relies on displacement measurement via a mechanical float and wire system; the analog-to-digital conversion process utilizing a 12-bit ADC to transform continuous signals into discrete digital values; the communication protocols employed, including HART and Modbus RS-485, for transmitting processed data to the control system; and the algorithmic data processing that converts tank level measurements into standardized inventory figures based on tank calibration tables and product density. The results of this study are expected to improve technical knowledge regarding servo-type ATG systems, enhance the accuracy and reliability of inventory monitoring, and contribute to more informed operational decision-making. Furthermore, the research findings are intended to serve as a valuable academic reference for the application of advanced instrumentation technology in the energy industry, supporting both professional practice and further scholarly exploration in the field.

Siska Yulia Defitri; Dillfa Lailatul Rahmi Dani; Alifa Deisma Rizika; Iis Daryanti; Sarah Sarah +2 more

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2025 Asosiasi Periset Bahasa Sastra Indonesia

This community service initiative aims to educate and assist in the implementation of an Internal Control System ICS at Minimarket Malika as a strategic effort to safeguard assets and enhance operational effectiveness and efficiency. The ICS applied includes a systematic recording process for inventory, purchase prices, and selling prices. These records are intended to ensure that all transactions are properly documented and accountable.Internal evaluations are conducted regularly through annual stock-taking activities, which involve verifying and matching inventory data recorded in the system with the actual physical stock in the store or warehouse. This activity serves as a critical benchmark for assessing business stability, the accuracy of inventory records, and the overall effectiveness of inventory management. Any transactional errors identified during sales operations are corrected immediately in real-time to prevent error accumulation and potential financial losses. The role of management is essential, particularly in maintaining business continuity through improved service quality and the timely fulfillment of customer needs. In response to intense competition and dynamic market changes, Minimarket Malika adopts adaptive strategies such as price adjustments, excellent customer service, and a broader product assortment to meet diverse consumer demands. To prevent fraud, the minimarket has installed CCTV cameras at strategic locations and provides training for employees on how to detect counterfeit money and suspicious behavior. The ICS also supports risk management in inventory by monitoring the movement of goods in real-time, allowing management to make accurate decisions about which products need to be stocked in accordance with current consumer demand trends.Through the consistent and comprehensive application of an internal control system, Minimarket Malika is expected to improve its competitiveness while maintaining the integrity and sustainability of its business operations amid ongoing economic challenges. Furthermore, this approach serves as a practical model for other small and medium enterprises (SMEs) aiming to strengthen their internal governance and adapt to an increasingly complex retail environment.

Benny Cuaca; Bambang Widjanarko Susilo; Edy Susanto; Ayu Miranti Kusumaningrum; Galuh Aninditiyah +4 more

Jurnal Pengabdian dan Solidaritas Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aimed to provide guidance and capacity building for micro, small, and medium enterprises (MSMEs), specifically chicken satay vendors operating in the parking area of Taman Anggrek Mall, Jakarta. These culinary MSMEs have strong potential due to their strategic location, which attracts high foot traffic. However, many of these business owners still face challenges in managing and developing their businesses, particularly in terms of managerial skills, financial record-keeping, and marketing strategies. Therefore, this program was designed to enhance their business competitiveness by improving their managerial abilities, introducing simple bookkeeping practices, and promoting the use of digital platforms for marketing. The implementation of the program began with an initial observation to identify the specific needs and challenges faced by the MSME actors. This was followed by interactive training sessions covering topics such as the importance of basic financial management, how to create simple financial reports, and effective yet low-cost digital marketing strategies. In addition to the training, the team also provided intensive one-on-one mentoring to ensure that participants could apply the materials in their daily business operations. The outcomes of the program showed positive developments. The MSME participants began to recognize the importance of keeping financial records as a basis for making business decisions. They were also able to identify internal management issues such as inventory control and business planning. In terms of marketing, most of the vendors have started using digital platforms like WhatsApp Business and Instagram to promote their products, allowing them to reach a wider audience.It is expected that this community engagement initiative will continue and serve as a model for similar training programs targeting culinary MSMEs in other busy urban areas. Such efforts are essential to developing more independent, professional, and competitive MSMEs in the digital era.

Seto Sumargo; Prafajar Suksessanno Muttaqin; Yodi Nurdiansyah; Sherly Retyadi Desitasari; Anita Junianti +1 more

Nusantara: Jurnal Pengabdian kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

Distribution is the process of moving, managing, and storing goods from suppliers to customers in the supply chain. This process includes not only the delivery of raw materials from suppliers to manufacturers, but also the distribution of finished products to the end consumer. Distribution plays an important role in a company's profitability because it affects operational costs, delivery efficiency, and perceived value by customers. Successful well-managed distribution will increase customer satisfaction and strengthen the company's competitiveness in the market. PT. XYZ is one of the LPG distributors that provides 3 kg cylinders. This company serves a variety of consumers, ranging from households, small businesses, to retailers, with a coverage of distribution areas in Serang City. The distribution process is carried out based on sales orders and needs in 14 bases, where each base has a different level of demand according to consumer needs. However, PT. XYZ faces obstacles in achieving the optimal level of service, where the average service level only reaches 97.40%. An imbalance between inventory and demand at the base often leads to an oversupply or understock, resulting in backorders on some demands. This condition has a negative impact on customer satisfaction and overall distribution effectiveness. To overcome this problem, PT. XYZ developed a distribution dashboard by applying the Distribution Requirements Planning (DRP) method. Through this approach, distribution planning becomes more systematic, base needs can be met appropriately, and stocks can be managed more effectively. This dashboard also supports delivery scheduling and more coordinated marketing activities. The results of the implementation of the DRP dashboard in 2023 show a significant increase with a service level that has successfully reached 99%, minimizing backorders, and increasing customer trust and satisfaction.

Suci Marta Dewi; Anna Noordia; Yetty Septiani Mustar; Indra Himawan Susanto

Jurnal Riset Rumpun Ilmu Kedokteran 2025 Pusat riset dan Inovasi Nasional

This study aims to identify and compare the prevalence of eating disorders and body image disturbances among female athletes and non-athlete members of fitness clubs. Given the rising societal emphasis on physical appearance and performance, young women are increasingly exposed to unrealistic body ideals, potentially increasing the risk of psychological issues such as body dissatisfaction and disordered eating behaviors. The research employed a descriptive quantitative design involving 100 women aged 18–25 years, consisting of 50 athletes actively participating in competitive sports and 50 non-athletes who regularly attend fitness clubs for general health purposes. Data were collected using two standardized instruments: the Body Image Concern Inventory (BICI) to assess levels of body image disturbance, and the SCOFF questionnaire to screen for symptoms of eating disorders. Results indicated that 34% of female athletes reported high levels of body image disturbance, compared to only 2% of non-athletes. Additionally, symptoms of eating disorders were present in 54% of athletes, while 14% of non-athletes showed similar tendencies. Statistical analyses using Mann-Whitney U and independent samples t-tests confirmed a significant difference between the two groups (p < 0.05), suggesting that athletes may be at a higher risk for developing these psychological issues. These findings underscore the psychological pressures faced by female athletes, who are often required to maintain specific body standards to meet performance expectations. The study highlights the urgent need for preventive measures, including psychological support services and educational interventions that promote healthy body image and eating habits. Implementing such programs in both sports and general fitness environments can help reduce the prevalence of these disorders and foster a healthier relationship with body image among young women.

Pradipta, I Made; I Made Pradipta; Ida Ayu Mirah Cahya Dewi; I Komang Ary Wiguna

Jurnal Elektronika dan Komputer 2025 STEKOM PRESS

SMA Negeri 1 Baturiti merupakan salah satu instansi pendidikan di bawah naungan Dinas Pendidikan Kabupaten Tabanan yang memiliki berbagai aset penunjang kegiatan belajar mengajar. Proses pelaporan aset selama ini masih dilakukan secara manual menggunakan Microsoft Word, sehingga kurang efisien dan sering mengalami keterlambatan dalam pelaporan kepada Dinas Pendidikan. Untuk mengatasi permasalahan tersebut, dirancang dan dibangun sistem dengan judul Optimalisasi Pengelolaan Inventaris Sekolah Melalui Sistem Inventory Berbasis Web di SMA N 1 Baturiti. Sistem ini dikembangkan menggunakan bahasa pemrograman PHP dan database MySQL, serta dilengkapi fitur pencetakan laporan dengan PHP Word dan PHP Excel. Sistem ini mempermudah proses input data aset dan menghasilkan laporan yang lebih cepat, akurat, dan terstruktur. Dengan adanya sistem ini, diharapkan pelaporan aset sekolah kepada Dinas Pendidikan dapat dilakukan secara lebih tepat waktu dan efisien.

Melda Agnes Manuhutu; Natasya Virginia Leuwol; Lilian Lilian; Samuel Samuel; Desi Desi +2 more

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The rapid development of information technology has had a significant impact on various sectors of life, including micro-enterprises such as meatball stalls. Amidst increasingly fierce competition and the need for operational efficiency, many micro-enterprises are shifting from manual management systems to digital systems. This study aims to explain the background, objectives, and benefits of utilizing information technology in managing meatball stalls, with a focus on the implementation of the Odoo application as a business management solution. Odoo is an open-source Enterprise Resource Planning (ERP) system that offers various functional modules such as Point of Sale (POS), inventory management, accounting, and Customer Relationship Management (CRM). Through the implementation of Odoo, meatball stalls can manage various operational aspects in an integrated manner, from recording sales transactions, managing raw material stock, financial reporting, to customer relations. The results of this technology implementation show significant improvements in data recording accuracy, service speed, and ease of decision-making based on accurate and real-time data. In addition, this technology also provides opportunities for stall owners to develop their businesses more professionally and competitively. Thus, the integration of information technology like Odoo not only improves efficiency and productivity but also contributes to economic growth by strengthening the micro-enterprise sector. This digital transformation is expected to be a strategic step in realizing a modern meatball stall that can compete in the digital era.

Adilatun Nisa; Roswiyani Roswiyani; Willy Tasdin

Jurnal Ilmu Keperawatan dan Kebidanan 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

This study aims to determine the relationship between perfectionism and academic burnout among final-year students in Jakarta. Academic burnout is defined as stress arising from the learning process that results in emotional exhaustion, depersonalization, and low academic performance (Sagita & Meilyawati, 2021). Perfectionism is considered a personality disposition characterized by concerns about self-evaluation, overly critical self-assessment, and striving to achieve perfect personal standards (Hill, 2017). This study employs a quantitative approach, involving final-year university students in Jakarta aged 20–25 years who are in their 7th–9th semesters. The sampling technique used is purposive sampling. The measurement tools used were the Multidimensional Perfectionism Scale developed by Flett and Hewitt (1991) and the School Burnout Inventory developed by Salmela-Aro, Kiuru, Leskinen, and Nurmi in 2009. The results of the correlation test using Pearson Correlation yielded a value of r = 0.854, with significance 0.000 p < 0.05. These results indicate that there is a relationship between perfectionism and academic burnout among final-year students in Jakarta. Based on the correlation test per dimension, the results show that there is a relationship between perfectionism and all dimensions of academic burnout, especially the exhaustion dimension. Additionally, there is a relationship between academic burnout and all dimensions of perfectionism, particularly the socially prescribed perfectionism dimension. This indicates that the higher an individual's level of perfectionism, the higher their level of academic burnout.

Adduriyah Auliya, Safira; Utiya Azizah

International Journal of Educational Research 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Metacognitive skills in learning are an important indicator that can be measured. Based on the test of metacognitive skills when pre-study obtained the results that the metacognitive skills of learners are still relatively low. One of the learning strategies that can be used to improve the metacognitive skills of learners is a learning strategy oriented self regulated learning (SRL) by utilizing textbooks in the form of supplement books. Therefore, this study aims to describe the feasibility of self-regulated learning (SRL) oriented acid-base material supplement books to improve metacognitive skills of learners. This type of research is Research and Development (R&D) according to the Borg and Gall model. Validity Data obtained through validator assessment using validation questionnaire. Practicality Data obtained through the results of the questionnaire responses of students supported by the results of the observation sheet activities of students. Practicality Data were obtained through pretest and posttest of learners metacognitive skills supported by the results of metacognitive inventory questionnaire. The validation results showed that the content and construct validity criteria were declared valid with a median of 5. Practicality is stated to be practical in terms of the results of the questionnaire responses of students who showed a very strong category with the percentage of content criteria, language, presentation and graphics of 94,25%, 90,67%, 95% and 98,3% respectively with the results of the average percentage of observation sheet activity of students at 96,67%. Effectiveness is stated to be effective in terms of Paired Sample t-test results with sig. values 0.05 and N-gain pretest and posttest scores of metacognitive skills in the high category with the results of the metacognitive inventory questionnaire showed a very strong category with an average percentage of 90,8%. The results showed that the book supplement oriented material acid base self regulated learning (SRL) feasible to use as a solution to improve the metacognitive skills of learners.

Bima Ardiyanto Wibowo; Ulfi Pristiana; Esti Hari Prastiwi

International Journal of Management and Digital Sciences 2025 International Forum of Researchers and Lecturers

Efficient drug inventory management is a critical factor in ensuring medicine availability and optimizing procurement budgets in healthcare facilities. This study aims to analyze drug inventory at Tritya Eye Clinic Surabaya using the ABC (Always, Better, Control), VEN (Vital, Essential, Non-Essential), and EOQ (Economic Order Quantity) methods to improve procurement budget efficiency. A quantitative descriptive approach with a case study method was employed. Data were collected from drug usage records, stock opname reports, and procurement documents from in 2024. The findings reveal that the combined ABC-VEN method effectively identifies priority drug groups based on consumption value and clinical importance, while the EOQ method determines optimal ordering quantities to minimize total inventory costs. The integrated application of these methods successfully reduces overstock and stockout incidents and enhances procurement budget efficiency. This study recommends inventory management based on historical usage data and strategic classification to achieve more accurate and cost-effective drug procurement planning.

Lina Aulia; Marzuqi Baitaurridwan; M Zaky Hadi

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

This study proposes a hybrid approach combining Frequent Itemset Mining (FIM) and Algorithms and Genetic Algorithm for product layout optimization with a case study at PT. MPI Pharmacy. The FIM Algorithms is employed to extract association rules from 1,000 beauty product sales transactions, while the Genetic Algorithm is utilized to perform product placement based on these rules generated, with storage space constraints. Implementation results demonstrate that this hybrid approach successfully identifies 18 key association rules (support >15, confidence >80%) and proposes an optimal layout configuration model that reduces customer travel distance by 25 compared to conventional layouts used by MPI Pharmacy. The Genetic Algorithm solves complex rule-based optimization problems for product placement, which are limited by traditional market basket analysis (MBA) approaches that rely solely on association rules. This hybrid sistem not only improves pharmacy operational efficiency at PT MPI (reducing service time by 18) but also increases cross-selling opportunities by 22. Hence, inventory operations management impproved efficiently. The research findings contribute to the field of retail space optimization by effectively integrating association rule mining and evolutionary computation.  

Dinda Mustika F. Alfatan; Imron Yaskur; Kristiana Sri Utami

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study explores how Aman Kuba Coffee Shop in Yogyakarta manages its raw material inventory to maintain product quality and deliver excellent customer service. Effective inventory management is crucial to ensuring consistent coffee flavor and customer satisfaction. This research employs a qualitative method using a case study approach, involving direct observation of inventory management practices at the shop. Data were collected through interviews with the owner, manager, baristas, and customers; on-site observations; and examination of documents such as stock records and quality standards. The findings reveal that a structured and consistent inventory system plays a key role in preserving raw material quality. Moreover, efficient inventory management positively influences customer satisfaction and supports the overall operational efficiency of the coffee shop.

Muhammad Zakiah Salsabila; Rida Perwita Sari

Jurnal Kendali Akuntansi 2025 International Forum of Researchers and Lecturers

The advancement of information technology has significantly transformed modern audit practices, particularly in inventory audits. This study aims to analyze the impact of the Audit Tools and Linked Archive Sistem (ATLAS) application on the effectiveness and efficiency of inventory audits in the digital era. A qualitative approach was employed through observation and interviews with auditors who utilize ATLAS in their audit procedures. The findings indicate that ATLAS improves audit speed, enhances documentation, and supports the accuracy and transparency of financial reporting. Despite challenges such as limited client system integration and auditor adaptation, internal training and data digitization strategies prove to be effective solutions. Thus, ATLAS serves not only as a documentation tool but also as a system that strengthens the overall quality and accountability of inventory audits.

Mochamad Bagus Setiyawan; Slamet Riyadi; Fausta Ari Barata

International Journal of Management and Digital Sciences 2025 International Forum of Researchers and Lecturers

In response to increasing competition in the manufacturing sector, PT X—a copper busbar manufacturing company—implemented Lean Manufacturing supported by Value Stream Mapping (VSM) to improve production efficiency and reduce supply chain costs. This study utilizes VSM, Value Stream Analysis Tools (VALSAT), and Root Cause Analysis (5 Whys) to identify sources of waste and formulate improvement strategies. The analysis identified three dominant wastes: waiting time, product defects, and excess inventory. These were mainly caused by the lack of standardized material procedures, inadequate supporting equipment, and poor integration between the incoming inspection process and the Enterprise Resource Planning (ERP) system. To address these issues, the study proposes installing silica rolls, providing air wipers and flatness tools, developing standardized work instructions, and integrating Internet of Things (IoT) technology with the ERP system for real-time monitoring. As a result of implementing these solutions, PT X successfully reduced its defect rate from 6.23% to 1.32%, decreased lead time, and achieved notable savings in supply chain costs. The findings demonstrate that integrating Lean Manufacturing principles with VSM can effectively eliminate non-value-added activities, streamline production processes, and enhance overall competitiveness. This study reinforces the strategic value of Lean tools in continuous improvement initiatives within the manufacturing industry.

Difa Madani; Difa Madani

JURNAL ILMIAH KOMPUTER GRAFIS 2025 UNIVERSITAS STEKOM

This study is dedicated to the design and implementation of a web-based inventory management platform for PT. Paramata Baraya International. replacing the manual Excel system that is ineffective and susceptible to mistakes. The Rapid Application Development (RAD) method is chosen for its quick and iterative approach to software development. The system is built using the Next.js framework and PostgreSQL as the database, with Prisma ORM for database management. Key features include item management, real-time status tracking, calibration, maintenance, equipment rental, and automatic notifications. The implementation results show a 60% increase in item search efficiency, 95% data accuracy, and an 80% reduction in manual input errors. This study is significant as a solution for companies engaged in calibration and maintenance of measuring instruments.

Resa Putri Ningtias; Erna Puspita; Sigit Puji Winarko

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study discusses the application of inventory accounting in micro-enterprises, particularly at Toko Benih Tamban Tani, located in Kedawung Village, Mojo District. The main issue addressed is the suboptimal recording and calculation of inventory costs in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). As a vital component of business operations, inventory should be managed systematically to accurately reflect the financial position and support operational efficiency. This research employs a descriptive qualitative approach. Data were collected through interviews, observations, and the collection and analysis of relevant documents, complemented by quantitative calculations using the Economic Order Quantity (EOQ) method to assess purchasing efficiency. The analysis aimed to describe current practices and compare them to the standards set forth in SAK EMKM. The findings indicate that inventory recording is still performed manually without a formal accounting format, and several operational costs such as shipping fees, electricity, and other supporting expenses have not been included in the calculation of the cost of goods sold. Additionally, based on EOQ analysis, the actual purchasing frequency is higher than the optimal amount, indicating inefficiencies in inventory procurement.

Haekal Aqila, Haekal Aqila; Firda Salsabila Putri; Wasis Haryono

Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Motor vehicle workshops need an information system that can help in managing services, customers, and spare parts stock. This study designs a web-based workshop management system with a case study at the Fam Auto workshop, which aims to improve operational efficiency and data transparency. The methodology used is the waterfall system development model with stages of analysis, design, implementation, and testing. The results of this study are a web-based application that is able to record service transactions, manage customer data, monitor inventory, and generate reports. This system is expected to replace the manual process that has been used at Fam Auto and make it easier for workshop owners to monitor operational activities in real-time.

Muhammad Ihsan; Gatot Nazir Ahmad; Andy Andy

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

This study aims to analyze the influence of leverage (DER), free cash flow (FCF), and operational efficiency using inventory turnover (ITO), and receivables turnover (RTO) on company value, with company size as a control variable, in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2018–2023 period. The method used is panel data regression with the Fixed Effect Model approach. The results of the study show that leverage has a significant negative effect, and inventory turnover has a significant positive effect on the company's value. Meanwhile, FCF and RTO had no significant effect, while company size had a negative effect. Robustness checks with PBV as proxy for alternative values showed relatively consistent results. These findings support the signal theory, that operational efficiency and a well-managed financial structure can strengthen investors' perception of a company's value.

Syech Syech; Maulana Sandy; Wasis Haryono

Repeater : Publikasi Teknik Informatika dan Jaringan 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

We designed and implemented a web-based inventory system to address challenges in managing inventory and financial data at Toko bangunan Mutiara. With high daily transaction volumes and a wide variety of products, manual recording often leads to errors, inaccuracies in inventory data, and difficulties in monitoring cash flow. To address this, we developed the system using the Agile/Scrum development model, which allows for flexibility and adaptation to user needs through the stages of Requirements, Design, Development, Testing, Deployment, and Review. The system was developed using web technology, including PHP and JavaScript for the backend, HTML and CSS for the frontend, and MySQL as the database system. The main features we implemented include two integration options: barcodes and unique product codes to simplify recording, automatic notifications when stock reaches the minimum level set by the system, and the ability to generate accurate reports. It is hoped that this research, which was designed to enhance operational efficiency in recording incoming and outgoing goods, provide flexible and accurate access to inventory data, and minimize errors in recording and inaccurate data, will be successful. The implementation of this system contributes to more accurate inventory management and supports better financial decision-making for Toko bangunan Mutiara.

Fransiska, Monas Selviana; Agus Sihono

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

Profitability shows how efficiently a company generates profit by optimizing the use of its owned assets. To management and investors, profitability provides a yardstick to assess how effectively a company uses its assets to achieve profitability. This research aims to investigate the impact of receivable turnover, debt-to-equity ratio, inventory turnover, and firm size on profitability. Employing a purposive sampling approach, the study sampled 9 Indonesian pharmaceutical companies listed on the Indonesia Stock Exchange between 2019 and 2023. Multiple linear regression analysis was employed as a statistical testing tool to analyze secondary data from annual reports. The results show that receivable turnover, inventory turnover, and firm size do not significantly impact profitability, while the debt-to-equity ratio has a significant negative effect.