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As a beginner in the business of exotic animals provider, Rumbur Exotic Pet run the business activities manually and do not utilise advanced technology, so it’s performance is less effective and efficient. Therefore, adequate technological support is needed to improve business performance and productivity through designing a Java-based sales information system. This research use the Waterfall model as one of the SDLC (System Development Life Cycle) software development methods. The system design tools that used are Data Flow Diagrams (DFD) and Entity Relationship Diagrams (ERD). The results of designing a Java-based sales information system can increase work effectiveness and efficiency, facilitate data collection and storage of sales information, produce detailed and accurate reports, and encourage productivity and profitability.     

In the rapidly developing digital era, online businesses face increasing challenges to achieve significant profits without sacrificing spending efficiency. To overcome this challenge, an optimal online marketing strategy is needed that can reach the right target market without significantly increasing operational costs. This journal discusses several online marketing strategies that are effective in increasing profits relevant to expenditure. From a deep understanding of the target market to the use of social media and careful data analysis, every step taken is based on the principles of efficiency and effectiveness. By implementing the right marketing strategies, businesses can increase their visibility online, attract more potential customers, and increase sales conversions without having to exceed their available budget. Thus, this journal provides practical guidance for business owners and marketers to achieve success in their online sales without sacrificing profitability.

This investigation was conducted to examine the impact of liquidity ratios and solvency ratios on the profitability ratio of PT Apexindo Pratama Duta Tbk. Using quantitative methods, this investigation seeks to ascertain the company's capacity to manage its liquidity and solvency aspects, it is anticipated to have a favorable effect on profitability. The results of the analysis show that although the company shows good liquidity, the high level of leverage and difficulty in generating average profits indicates challenges in managing profitability. This research recommends that companies focus more on debt management and optimizing funding structures to increase their profitability. More investigation is required to understand other elements that may influence the financial performance of these companies, as well as to identify strategic steps to increase the company's profitability in the future.

Abstract :The financial performance of PT Semen Baturaja (Persero) for the period 2020-2022 needs to be evaluated to determine the effectiveness of management in managing the company's finances. The purpose of the study is to measure the financial performance of PT Semen Baturaja (Persero) through financial statement analysis over the period 2020, 2021, and 2022. This study uses various types of financial ratios such as Liquidity, Solvency, and Profitability. The research method used is qualitative with a quantitative approach. The data used is sourced from the financial statements of PT Semen Baturaja (Persero) Tbk for the years 2020, 2021, and 2022, obtained from the Indonesia Stock Exchange. The analysis results show that the company has good liquidity because current assets are higher than current liabilities. The solvency ratio level is quite healthy. Although the Debt to Asset Ratio (DAR) indicates high debt, the low Debt to Equity Ratio (DER) values show that most of the assets are still funded by equity. The company's profitability level is less healthy. Although the Gross Profit Margin (GPM) shows positive results and is higher than the industry average, other ratios such as Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) indicate that the company has significant room for improvement in operational efficiency, cost management, and optimization of asset and equity utilization. Keywords: Analysis, Liquidity, Solvency, Profitability

In the rapidly developing digital era, online businesses face increasing challenges to achieve significant profits without sacrificing spending efficiency. To overcome this challenge, an optimal online marketing strategy is needed that can reach the right target market without significantly increasing operational costs. This journal discusses several online marketing strategies that are effective in increasing profits relevant to expenditure. From a deep understanding of the target market to the use of social media and careful data analysis, every step taken is based on the principles of efficiency and effectiveness. By implementing the right marketing strategies, businesses can increase their visibility online, attract more potential customers, and increase sales conversions without having to exceed their available budget. Thus, this journal provides practical guidance for business owners and marketers to achieve success in their online sales without sacrificing profitability.

The cooperative must manage the amount of working capital in accordance with the requitments of its operations, taking into account the source and use of funds in the working capital. This study aims to determine and analyze the seources and uses of working capital relation with profitability at KSU Lorosae Makassar. This type of research is quantitative descriptive research that describes how the application of the management of the sources and uses of working capital KSU Lorosae Makassar. The focus of this study is to report the financial KSU Lorosae Makassar consisting of the balance sheet and the income statement during the period 2018-2020. Data analysis used is the analysis of the sources and uses of working capital and ratio analysis profitability. The results showed that the management of the sources and uses of working capital KSU Lorosae Makassar for 3 years has increased and is quite effective in generating profits.

This research aims to determine the effect of budgeting on profitability. In this research we will carry out market analysis so that we can find out how much influence company budgeting has on profitability. In this research we used quantitative methods with descriptive and explanatory approaches. The research conducted used the dependent variable of profitability and the independent variable, namely budgeting, to show how much budgeting is related to profitability. The research instrument is: We directly carried out an analysis which we carried out for 3 months so that we could find out the profits of the MSMEs that we analyzed. The result is that from the analysis we have carried out, SMEs experience fluctuations caused by unexpected things such as fasting, but from the analysis we have carried out the company makes large profits. With this research, it is hoped that it will be able to help other MSMEs in developing their business because by implementing budgeting in business, MSMEs are able to run their businesses effectively and efficiently.

In this study, it is investigated how the optimal capital structure can impact the value characteristics of coal companies and whether the capital structure will have an impact on firm value through the mediating variable of profitability. The data collection technique used panel data from leading coal companies and applied regression analysis method to test the influence between independent variables, mediating variables, and dependent variables. The research findings show that there is a significant influence between capital structure and probability characteristics, with the mediating variable of profitability playing a significant role. The findings can provide valuable insights for coal company management in adapting its capital structure.

This research aims to analyze the level of consumer satisfaction with service quality in the beauty services industry, especially in the nail painting business. The factors that are the focus of the research are improving service quality and time efficiency in the nail painting process. The research method used is qualitative with data collection techniques in the form of observation, interviews and documentation. The research results show that Angelnailartpky business owners have made various efforts to improve service quality and time efficiency, such as monitoring work, updating knowledge, and receiving input from consumers. Improving service quality and time efficiency is expected to increase consumer satisfaction and business profitability. The advice given is that Angelnailartpky continues to increase consumer satisfaction and strengthen its position in the beauty services market.

This article aims to determine factors that can influence company value such as audit quality, voluntary disclosure, and profitability through a literature review. This article reviews the factors that influence company value, namely audit quality, voluntary disclosure, and profitability, an auditing literature study. The purpose of this article is to develop hypotheses regarding the relationships between variables for use in future research. The findings of this literature review article are: 1) Company value is influenced by audit quality; 2) Company value is influenced by voluntary disclosure; and 3) Company value is influenced by profitability.  

This research aims to analyze and determine how the effect of working capital turnover, receivable turnover, and total asset turnover on profitability (Return on Asset) in forestry and paper sub sector companies listed on Indonesia Stock Exchange in 2018-2022. This research is quantitative research using secondary data which is taken from the company’s annual financial reports. Purposive sampling is used in this research to take samples. The analytical techniques used are panel data regression analysis with the help of Eviews 9 software. Based on the research that has been carried out, it can be concluded that partially the working capital turnover and total asset turnover have no effect on profitability, whereas receivable turnover has an effect on profitability. Simultaneously, working capital turnover, receivable turnover, and total asset turnover had an effect on profitability in forestry and paper sub sector companies listed on the Indonesia Stock Exchange in 2018-2022.

This research is intended to evaluate the marketing strategy implemented by the Mogobo Snack Tuban Micro Enterprise to increase their sales. Mogobo Snack is a micro business that produces fried meatball chips with a spicy taste as its characteristic. This research adopts qualitative methods using observation, interviews and documentation instruments. The findings from the research show that the Mogobo Snack Tuban Micro Enterprise implements a marketing strategy in the form of a marketing mix consisting of product, price, promotion and distribution elements. The strategy includes production of high-quality chips, pricing based on production costs, online and offline marketing, as well as promotion via social media and a door-to-door approach. The SWOT analysis shows several alternative strategies that Mogobo Snack can implement, such as increasing digital marketing, developing new products, collaborating with culinary influencers, and expanding into traditional markets. By implementing these strategies, Mogobo Snack can overcome the challenges of competition and changing consumer trends, thereby increasing sales volume and increasing its market share and profitability.

This article discusses the variables that influence going concern audit opinions, including company size, profitability and previous year's audit opinion. Find out Finding out what elements influence the going concern audit opinion of a financial company is the goal here. This research uses qualitative research methods and library sources. This research investigates the relationship between the length of time between an audit opinion and receipt of a going concern opinion, as well as company size and profitability. This article's literature study reveals three things regarding going concern audit opinions: 1) company size is the main factor; 2) company profitability is an important factor; and 3) annual audit opinion is a previously influential factor.

Tjiwi Kimia Tbk Paper Factory, the world's leading producer of pulp, paper and paper products, has an important role in the national economy. Financial ratio analysis highlights a company's financial health, focusing on liquidity, solvency, activity, and profitability. The aim of this research is to understand and assess the company's financial health and measure overall financial performance. From this research, it can be seen that ratio analysis shows liquidity fluctuations, a significant decrease in profitability, and a lack of efficient use of assets. Although the company's solvency remains maintained, the main challenge lies in operational efficiency and profit growth in proportion to the increase in assets. In conclusion, a more effective strategy is needed in debt management, increasing operational efficiency, and optimizing asset use to improve overall company performance

The coffee business, especially during the pandemic, faces challenges in maintaining operations and ensuring profitability. This study focuses on Javadwipa_roastery & Coffee Shop, exploring its Break Even Point (BEP) to assess financial sustainability. Through direct observation and interviews, data on fixed and variable costs were collected. Findings revealed monthly fixed costs of Rp. 1,000,000, and variable costs including raw materials, equipment, labor, and transportation, totaling Rp. 7,223,500. The BEP analysis for Cappuccino and Matcha Latte showed unit BEP at 468.33 and 200.71 respectively, with corresponding Rp. BEP at Rp. 3,275,058.28 and Rp. 3,008,565.31. Understanding BEP aids in strategic planning and decision-making, crucial for achieving optimal profitability in the coffee business.

Microenterprises are crucial to the economic landscape, especially in developing countries, as they contribute significantly to GDP and employment. However, these businesses often face challenges in adopting sustainable practices due to financial constraints, limited resources, and market access issues. This research evaluates the impact of energy efficiency on the profitability of Sharia-compliant microenterprises applying green business principles. By integrating energy-saving measures, such as energy-efficient technologies and optimized consumption, microenterprises can reduce operational costs and improve profitability. Sharia-compliant businesses, which adhere to ethical and sustainable practices, tend to be more open to implementing such green practices. The findings show that energy-efficient microenterprises outperform conventional ones in profitability, as energy-saving leads to lower costs and enhanced competitiveness. The study also highlights the importance of green finance in supporting these enterprises by overcoming financial barriers, allowing them to adopt energy-efficient technologies. Despite the clear benefits, challenges such as high initial investment costs and limited access to efficient technologies remain. Policy intervention, including financial incentives and education, is necessary to address these barriers and enable microenterprises to fully capitalize on energy efficiency. In conclusion, energy efficiency is not only a key driver of profitability for Sharia-compliant microenterprises but also a strategy for long-term sustainability and competitiveness.

This study investigates the contribution of Islamic banks in supporting green economy initiatives and promoting sustainable financial growth. Employing a quantitative research design, the study utilizes secondary data collected from annual reports, sustainability disclosures, and carbon emission reports of Islamic banks for the period 2018–2024. The research aims to examine the relationship between green financing portfolios and key financial performance indicators Return on Assets (ROA), Return on Equity (ROE), and Capital Adequacy Ratio (CAR) while evaluating the environmental impact through carbon emission reduction. Descriptive statistics provide an overview of green financing activities and financial ratios, while multiple regression analysis assesses the effect of green financing on sustainable financial performance, controlling for bank size, Gross Domestic Product (GDP) growth, and inflation. An independent sample t-test compares Islamic and conventional banks in terms of ethical compliance, environmental contribution, and profitability. The findings reveal that Islamic banks allocate a higher proportion of financing to green projects, achieving significant carbon emission reductions without compromising financial performance. The green financing portfolio exhibits a positive and significant effect on sustainable financial growth, and larger banks demonstrate a greater capacity to implement sustainability initiatives. The comparative analysis confirms that Islamic banks outperform conventional counterparts in environmental and ethical dimensions while maintaining comparable profitability. These results underscore the potential of Sharia-compliant banking to integrate ethical, environmental, and economic objectives, positioning Islamic financial institutions as key actors in advancing a sustainable, low-carbon financial system.

This research employs a qualitative method to analyze and evaluate the business network of Jeep Aquascape & Aquarium stores, with a specific focus on marketing and promotional strategies. The primary objective is to identify aspects of the business network where Jeep Aquarium can redevelop its marketing and promotion strategies to address revenue instability, despite the store generally experiencing profitability. The qualitative approach involves in-depth interviews with various stakeholders, including store owners, employees, and customers. Data analysis aims to uncover patterns of revenue instability, assess the success and shortcomings of current marketing strategies, and identify internal and external factors influencing revenue fluctuations. Findings reveal that, while the store generally sees profits, attention is required to address revenue instability. Strategic recommendations from qualitative analysis include the development of more proactive promotional strategies, notably leveraging social media to reach a broader target audience. A profound understanding of business resources contributing to revenue fluctuations is also disclosed, providing additional insights for sustainable improvements. Therefore, more proactive promotions, particularly through social media, are identified as a key element to enhance visibility and customer appeal, ultimately contributing to achieving better revenue stability.

This research aims to evaluate the financial performance of the acquiring company using profitability indicators in the period before and after the acquistion process. The case study was conducted at PT Plaza Indonesia Realty, Tbk, during the period 2011-2017, involving in-depth analysis of the company's financial reports. The research method used includes collecting and analyzing financial data from the period before and after the acquisition. Profitability is evaluated by considering various financial ratios, including net profit, gross profit margin, and operating profit margin. This analysis aims to identify the significant impact of the acquisition process on the company's financial health. It is hoped that the research results will provide a better understanding of changes in a company's financial performance after undergoing an acquisition. These findings can provide a basis for company management in making strategic decisions, while also providing insight for stakeholders regarding the impact of acquisitions on company profitability. This research not only contributes to business and management practitioners, but also contributes to academic literature related to evaluating financial performance and corporate acquisition strategies. It is hoped that the conclusions of this research will provide valuable guidance in an ever-changing and competitive business context.

This research aims to investigate the influence of liquidity risk on the profitability of Sharia Banks. Liquidity risk is an important factor that can influence a bank's financial performance, especially in the context of Sharia banks that operate specific sharia principles. The research method used is a quantitative approach using financial data from registered Sharia banks. The data collected covers the last five year period. The research variables studied are liquidity risk and bank profitability. The research results show that high liquidity risk can have a negative impact on profitability which can disrupt bank operations and reduce income. Effective liquidity risk management is key to minimizing this negative impact. Sharia banks need to adopt appropriate strategies and policies to manage liquidity risk well, including careful supervision of cash flows, diversification of funding sources, and development of investment instruments that comply with sharia principles. By managing liquidity risk well, banks can minimize its negative impact on profitability.