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This study examines how solvency, profitability, liquidity, and operating costs are affected by book-tax differences (BTD) among property and real estate companies listed on the Indonesia Stock Exchange from 2022 to 2024. One key indicator of financial reporting transparency is BTD, which reflects the difference between accounting and taxable income. This is particularly relevant for the property sector, which contributes Rp185 trillion to national tax revenue. The results of the study, conducted using the Random Effects Model panel data regression method with 93 observations from 31 companies, show that solvency (DER) has a significant effect on BTD, while profitability (ROA) also has a significant effect, indicating that companies with high profits tend to engage in more aggressive tax planning practices and financial reporting strategies. On the other hand, liquidity and operating costs do not have a significant impact on corporate tax reporting behavior. 98% of the variation in BTD can be explained by the model.

This study aims to critically analyze the determination of the Tax Base (Dasar Pengenaan Pajak/DPP) in the withholding tax mechanism under Article 23 of the Indonesian Income Tax Law for freight forwarding services at PT MPX Indonesia. The research focuses on evaluating the implementation of the “All-In” billing model, where all operational costs are consolidated into a single gross invoice amount and treated as the taxable base. This approach raises concerns regarding its compliance with applicable tax regulations, particularly in distinguishing between service fees and reimbursable expenses. The study employs a qualitative descriptive method using a case study approach. Data are collected through documentation analysis of transaction records, including invoices and Unified Income Tax withholding receipts. The findings are expected to provide insights into the appropriateness of the applied tax base determination method and its implications for tax compliance and efficiency within the company’s operational practices and financial reporting system.

Industri manufaktur pangan di Indonesia menghadapi tantangan signifikan dalam pengendalian biaya akibat ketidakefisienan operasional dan manajemen waktu yang kurang optimal. Penelitian ini bertujuan menganalisis pengaruh efisiensi operasional dan manajemen waktu proyek terhadap pengendalian biaya pada PT. Macro Prima Pangan Utama. Metode penelitian menggunakan pendekatan mixed methods dengan desain explanatory sequential, mengintegrasikan analisis kuantitatif (regresi linear berganda, n=50) dan kualitatif (wawancara mendalam, n=15). Hasil penelitian menunjukkan bahwa efisiensi operasional berpengaruh positif dan signifikan terhadap pengendalian biaya (β = 0,478; p < 0,01), demikian pula manajemen waktu proyek (β = 0,362; p < 0,01). Secara simultan, kedua variabel berpengaruh signifikan dengan nilai Adjusted R² sebesar 0,602, mengindikasikan bahwa 60,2% variasi pengendalian biaya dapat dijelaskan oleh model. Temuan kualitatif mengkonfirmasi bahwa praktik preventive maintenance, standarisasi proses, dan monitoring jadwal produksi merupakan faktor kunci keberhasilan pengendalian biaya. Penelitian ini berkontribusi pada pengembangan literatur manajemen operasi di negara berkembang dan memberikan rekomendasi praktis bagi industri pangan untuk meningkatkan daya saing melalui efisiensi operasional dan manajemen waktu yang efektif.

This study aims to determine the effect of selling price and operational costs on fishermen’s income in Menawi Village, Angkaisera District, Kepulauan Yapen Regency. The population in this study consisted of all fishermen in Menawi Village, Angkaisera District, Kepulauan Yapen Regency. The research sample included 15 fishermen. The data collection technique used in this study was observation through interviews with fishermen, and the data were analyzed using multiple linear regression analysis with the assistance of SPSS 21.0 for Windows. The results of this study indicate that (a) there is a significant simultaneous effect of selling price and operational costs on fishermen’s income in Menawi Village, Angkaisera District, Kepulauan Yapen Regency; (b) there is a positive and significant partial effect of selling price and operational costs on fishermen’s income in Menawi Village, Angkaisera District, Kepulauan Yapen Regency, which can form the basis for economic policy and natural resource management in the fisheries sector. This research is expected to provide insight for policymakers in formulating strategies to increase fishermen's incomes through improved selling prices and more efficient operational cost management.

This study aims to review the perspectives of MSME owners in the Gonilan area, particularly regarding part-time workers and their use in improving operational cost efficiency. The Gonilan area is known to have many MSMEs operating in various sectors, making this study relevant for understanding the challenges they face. A qualitative method was chosen so that the researcher could conduct in-depth interviews with three MSME owners. The informants were selected because they employed both full-time and part-time workers. The interview results showed that part-time workers were effective in reducing operational costs, such as more flexible hourly wages, although there were some disadvantages. The main disadvantages of part-time workers included lack of experience and limited working hours, which could be overcome through extra training and clear task distribution so that they could focus and increase productivity. The study concluded that the use of part-time workers has a significant impact on the operational cost efficiency of MSMEs, helping owners navigate the market without excessive financial burdens and encouraging long-term business growth.

Penelitian ini mengkaji implementasi Program Pendaftaran Tanah Sistematis Lengkap (PTSL) di Desa Reban, Kecamatan Reban, Kabupaten Batang, Jawa Tengah, dengan fokus pada aspek regulasi dan pembiayaan. Program yang bertujuan memberikan kepastian hukum atas hak tanah masyarakat ini menghadapi berbagai tantangan seperti keterbatasan anggaran desa dan ketidaksesuaian biaya dalam SKB 3 Menteri Nomor 34 Tahun 2017 dengan kondisi ekonomi terkini. Penelitian ini menggunakan pendekatan yuridis empiris dan metode deskriptif analitis, penelitian ini mengumpulkan data melalui wawancara dan studi kepustakaan. Landasan teori mencakup efektivitas hukum, sistem hukum, hukum responsif, dan kepastian hukum, yang memberikan kerangka analisis dalam konteks pertanahan Indonesia. Hasil penelitian menunjukkan bahwa pelaksanaan PTSL di Desa Reban telah sesuai dengan Pasal 19 UU No. 5/1960 dan Peraturan Menteri ATR/BPN No. 6/2018. Program ini mencapai keberhasilan signifikan dengan 349 sertifikat yang berhasil diterbitkan dari 448 bidang tanah yang didaftarkan. Pelaksanaan melibatkan tahapan sistematis mulai dari sosialisasi hingga penerbitan sertifikat, dengan koordinasi yang baik antara pemerintah, BPN, dan masyarakat. Kendala utama yang ditemukan adalah ketidaksesuaian biaya dalam SKB 3 Menteri yang menetapkan Rp150.000 per bidang tanah, yang tidak mencukupi biaya operasional akibat inflasi. Hal ini mendorong panitia PTSL di beberapa daerah mengambil inisiatif menetapkan biaya yang lebih tinggi melalui musyawarah.

This Community Service Program (PkM) was carried out at PT Golden Visalux with the aim of enhancing the effectiveness of the company’s operational cost budget control. Findings from field observations and interviews revealed that the company did not yet have formal written guidelines such as a Standard Operating Procedure (SOP) and lacked a well-structured evaluation system for its budgeting process. As a result, discrepancies occurred between planned and actual expenditures, along with delays in monitoring operational costs. Through this internship project, an SOP and budget measurement standards were created and applied as reference tools for all relevant divisions involved in the budgeting cycle. The SOP implementation led to several improvements, including more accurate cost recording, better monitoring of budget variances, and increased efficiency in operational spending. In addition, the company now possesses an official document that can be utilized continuously for evaluating and refining its cost control practices. Overall, this PkM initiative offers meaningful contributions to strengthening budget management effectiveness and supporting improved financial performance at PT Golden Visalux.

Penelitian ini menganalisis faktor penentu likuiditas pada bank digital di Indonesia dengan menguji pengaruh kinerja keuangan (Return on Assets/ROA, Non-Performing Loans/NPL, Capital Adequacy Ratio/CAR) dan inflasi. Data diambil dari laporan keuangan lima bank digital terkemuka (Bank Jago, AlloBank, Blu BCA, Neo Commerce, dan Seabank) periode 2020–2023, dianalisis menggunakan regresi linear berganda. Hasil menunjukkan ROA berpengaruh negatif signifikan terhadap likuiditas, bertentangan dengan studi konvensional, yang dijelaskan oleh prioritas bank digital pada efisiensi operasional ketimbang cadangan likuiditas. Sementara itu, NPL, CAR, dan inflasi tidak signifikan, mengindikasikan kemampuan mitigasi risiko unik melalui teknologi dan struktur biaya rendah. Temuan ini memperkaya literatur likuiditas perbankan digital di pasar berkembang, menekankan perlunya pendekatan regulasi dan manajemen risiko yang sesuai dengan karakteristik digital. Implikasinya mencakup rekomendasi bagi regulator untuk merancang stress test spesifik dan bagi bank digital untuk menyeimbangkan profitabilitas dengan stabilitas likuiditas.    

Net profit is an important indicator in assessing a company's financial performance because it reflects the effectiveness of management in generating profits. Several factors that influence net profit include sales, cost of goods sold, operating expenses, and other income. This study aims to analyze the influence of these factors on net profit at PT. Pesona Minuman Indonesia during the 2021–2023 period. The independent variables include sales, cost of goods sold, operating expenses, and other income, while net profit serves as the dependent variable. A quantitative approach using multiple linear regression was applied to 36 quarterly data from the company. The results show that sales, cost of goods sold, and operating expenses have a positive and significant influence on net profit, while other income has a negative and significant influence. Simultaneously, all four variables have a significant influence on the company's net profit. This finding emphasizes the importance of good management of sales and operating costs as key factors in achieving optimal profitability. Therefore, the company needs to focus on increasing sales and controlling operating costs to maximize its net profit.

This study is motivated by the downstream Teh Walini industry’s reliance on third-party logistics (3PL) services for product distribution, which restricts the company’s control over several key aspects, including logistics costs, delivery speed, routing efficiency, and product handling quality. The primary objective of this research is to analyze and compare distribution costs between outsourced logistics and self-managed delivery, and to evaluate the potential cost efficiency of an independently operated shipping system. A descriptive comparative quantitative method is employed, incorporating movement generation analysis, distribution spread mapping, and Vehicle Operating Cost (VOC) calculations to estimate the cost implications of self-shipping. Data were obtained through company documentation and analyzed using multiple linear regression involving six major distribution points. The results reveal that shipment volume significantly influences movement generation, with Waingapu, Makassar, and Padang identified as the dominant distribution destinations. The cost comparison analysis demonstrates that self-managed delivery is more cost-effective than third-party logistics services, making it a more viable long-term option. These findings suggest that transitioning to a self-delivery system could improve cost control and logistical efficiency for the company. However, this strategy should be implemented gradually, supported by regular updates on operational cost data and proactive management of external factors that could impact distribution performance. The study concludes by recommending broader coverage and the inclusion of additional relevant variables in future research to further validate and enhance decision-making related to distribution strategies. A well-informed shift toward internal logistics could ultimately contribute to greater competitiveness and sustainability in the company’s distribution operations

This study aims to analyze the process of preparing operational budgets in micro, small, and medium enterprises (MSMEs) of Pempek Love Palembang, which are engaged in the culinary sector typical of South Sumatra. Pempek Love Palembang is one of the business actors that plays a role in maintaining culinary traditions while contributing to the local economy. The research approach used is quantitative descriptive, with data collection techniques through direct interviews with business owners. Interviews are focused on operational activities that cover all stages of production to sales. The scope of analysis includes the preparation of various budget components, including sales budgets, production and inventory costs, raw material budgets, direct labor budgets, overhead costs, operational costs, cost of goods sold (COGS), and profit and loss budgets. Based on the findings, it is known that Pempek Love Palembang has not prepared a budget systematically and well documented. This is due to the limited knowledge of owners and employees about the concept of budget planning, so that the financial management process runs less than optimally. The absence of a structured budget makes it difficult to evaluate performance in a measurable manner and limits the ability of businesses to project profits accurately. This study confirms that the implementation of a good operational budget is not only beneficial for setting clear targets, but also serves as a cost control tool and a basis for strategic decision-making. With proper budget planning, MSMEs such as Pempek Love Palembang can increase efficiency, maintain financial stability, and expand business development opportunities in the future. The recommendation of this study is simple financial management training for MSME actors to be able to prepare budgets independently, accurately, and sustainably for more sustainable and stable business growth.

This study aims to examine the effect of financial technology, fee-based income, and BOPO on the profitability of Islamic banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research is motivated by the rapid development of digital financial services and the importance of operational efficiency in enhancing the financial performance of Islamic banks. This research employs a quantitative approach with purposive sampling. The data were obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) and the annual financial reports of Islamic banking institutions. The analysis technique used is multiple linear regression with the assistance of SPSS software. The results show that, partially, financial technology and fee-based income do not have a significant effect on profitability, while BOPO has a negative and significant effect. However, simultaneously, all three variables have a significant effect on profitability. Future studies are expected to include additional relevant variables and extend the observation period

This study aims to examine the use of cattle waste as organic fertilizer to minimize agricultural operational costs in Mrawan Village, Tapen District, Bondowoso Regency. Cattle waste, particularly manure, is an abundant local resource that has not been optimally utilized by the local community. The majority of farmers in the village still rely on chemical fertilizers, which are relatively expensive and have a negative impact on long-term soil health. Therefore, this program is designed to provide a sustainable alternative solution through an educational approach and community empowerment. The methods used in this activity include outreach, technical training, and direct assistance in the process of making organic fertilizer from cow manure. Education focuses on simple fermentation techniques, the composition of natural additives, and appropriate fertilizer application methods. Farmers are actively involved in every stage of the activity, so they become not only beneficiaries but also agents of change in environmentally friendly agricultural practices. The results of the activity indicate that the use of organic fertilizer from cattle waste can reduce the cost of purchasing chemical fertilizers by up to 40% in a single planting season. In addition, organic fertilizer has been shown to increase soil fertility, improve soil structure, and support healthier plant growth. Environmental impacts are also reduced, as livestock waste management is more controlled and does not pollute water or air sources. Therefore, utilizing cattle waste as organic fertilizer not only reduces environmental pollution but also provides an economic and ecological solution that benefits local farmers. This program is expected to become a model for empowerment that can be replicated in other areas with similar characteristics.

Perkembangan teknologi layanan internet di Indonesia memengaruhi berbagai sektor industri, termasuk sektor makanan di PT Sarimelati Kencana Tbk. Perusahaan awalnya menggunakan layanan IndiHome, namun menghadapi tantangan seperti tingginya biaya dan ketidakstabilan jaringan yang berdampak pada efisiensi operasional. Sebagai alternatif, layanan Starlink hadir dengan jaringan satelit yang menjangkau wilayah luas dan mendapat respons publik yang lebih positif. Penelitian ini bertujuan untuk menganalisis sentimen masyarakat terhadap IndiHome dan Starlink menggunakan metode Naïve Bayes yang dievaluasi melalui K-Fold Cross Validation. Data dikumpulkan dari media sosial X (sebelumnya Twitter) dengan total 14.200 tweet (7100 tweet untuk IndiHome dan 7100 untuk Starlink), yang kemudian diproses melalui tahapan preprocessing seperti cleansing, tokenizing, stopword removal, dan stemming. Hasil pengujian menunjukkan bahwa metode Naïve Bayes memberikan akurasi terbaik pada data Starlink sebesar 83,74%, sedangkan pada IndiHome sebesar 73,31%. Analisis preferensi menunjukkan bahwa sentimen positif terhadap IndiHome sebesar 34%, sedangkan Starlink mencapai 47%.Temuan ini menunjukkan bahwa Starlink lebih unggul dalam persepsi publik dibandingkan IndiHome. Oleh karena itu, hasil penelitian ini dapat menjadi dasar pertimbangan strategis bagi PT Sarimelati Kencana Tbk. dalam memilih penyedia layanan internet yang lebih stabil, efisien, dan mendukung kelancaran operasional perusahaan.

Perkembangan teknologi informasi yang pesat telah mendorong adopsi layanan cloud storage sebagai solusi utama dalam penyimpanan dan pengelolaan data digital. Kemudahan akses, skalabilitas, dan efisiensi biaya menjadi alasan utama banyak individu maupun organisasi beralih ke layanan ini. Studi ini bertujuan untuk melakukan analisis perbandingan antara dua layanan cloud storage populer, yaitu Google Drive sebagai layanan komersial berbasis cloud publik, dan Nextcloud Server sebagai solusi open-source berbasis self-hosted. Penelitian ini menggunakan metode eksperimen kuantitatif deskriptif, dengan fokus pada pengujian parameter teknis seperti kecepatan unggah dan unduh, efisiensi penggunaan bandwidth, kestabilan koneksi, serta estimasi biaya operasional tahunan. Pengujian dilakukan dalam tiga skenario akses: jaringan lokal (intranet), akses publik melalui layanan Cloudflare, dan koneksi ke cloud komersial. Hasil pengujian menunjukkan bahwa Google Drive unggul dalam performa kecepatan dan kemudahan penggunaan, didukung oleh infrastruktur global dan optimisasi jaringan. Sementara itu, Nextcloud lebih menonjol dari sisi fleksibilitas konfigurasi, kontrol data secara penuh, serta efisiensi biaya jangka panjang. Berdasarkan analisis Total Cost of Ownership (TCO), Nextcloud menjadi pilihan ekonomis untuk penggunaan jangka panjang, terutama bagi institusi pendidikan dan organisasi dengan infrastruktur lokal. Penelitian ini diharapkan dapat menjadi referensi bagi pengguna dalam memilih layanan cloud storage yang paling sesuai dari sisi teknis, ekonomi, maupun kebijakan privasi data.

Senia, bisnis penjualan bahan bangunan seperti semen, keramik, pasir, dan besi, menghadapi kesulitan dalam memilih pemasok terbaik karena keterbatasan informasi dan metode evaluasi yang subjektif. Hal ini menyebabkan pemilihan pemasok yang tidak optimal, seperti pemasok yang sering terlambat mengirimkan barang atau menyediakan bahan berkualitas rendah. Akibatnya, operasional usaha terhambat, biaya meningkat, dan kepercayaan pelanggan menurun. Persaingan ketat di industri ini membuat layanan buruk akibat pemasok yang tidak tepat berisiko membuat pelanggan beralih ke kompetitor. Dengan menerapkan sistem menggunakan Metode Analytic Hierarchy Process (AHP) dan Multi-Objective Optimization by Ratio Analysis (MOORA) pada sistem rekomendasi berbasis website. AHP membantu merangking kriteria dan subkriteria secara sistematis, sementara MOORA efektif dalam menyeleksi alternatif terbaik. Kombinasi kedua metode ini terbukti meningkatkan efisiensi dan akurasi dalam seleksi pemasok, mengurangi waktu evaluasi manual, dan menghindari subjektivitas dalam pengambilan keputusan. Dengan sistem ini, UD. Senia dapat memastikan ketersediaan bahan berkualitas dengan harga kompetitif, menjaga posisi pasar, dan meningkatkan daya saing.

This study examines the role of environmental cost management in improving operational efficiency in manufacturing companies. Using a descriptive qualitative approach through a case study in Indonesia, the findings show that effective environmental cost management reduces waste and enhances production efficiency. Separate reporting of environmental costs also improves transparency and accountability.

Penelitian ini mengkaji implementasi Program Pendaftaran Tanah Sistematis Lengkap (PTSL) di Desa Reban, Kecamatan Reban, Kabupaten Batang, Jawa Tengah, dengan fokus pada aspek regulasi dan pembiayaan. Program yang bertujuan memberikan kepastian hukum atas hak tanah masyarakat ini menghadapi berbagai tantangan seperti keterbatasan anggaran desa dan ketidaksesuaian biaya dalam SKB 3 Menteri Nomor 34 Tahun 2017 dengan kondisi ekonomi terkini. Penelitian ini menggunakan pendekatan yuridis empiris dan metode deskriptif analitis, penelitian ini mengumpulkan data melalui wawancara dan studi kepustakaan. Landasan teori mencakup efektivitas hukum, sistem hukum, hukum responsif, dan kepastian hukum, yang memberikan kerangka analisis dalam konteks pertanahan Indonesia. Hasil penelitian menunjukkan bahwa pelaksanaan PTSL di Desa Reban telah sesuai dengan Pasal 19 UU No. 5/1960 dan Peraturan Menteri ATR/BPN No. 6/2018. Program ini mencapai keberhasilan signifikan dengan 349 sertifikat yang berhasil diterbitkan dari 448 bidang tanah yang didaftarkan. Pelaksanaan melibatkan tahapan sistematis mulai dari sosialisasi hingga penerbitan sertifikat, dengan koordinasi yang baik antara pemerintah, BPN, dan masyarakat. Kendala utama yang ditemukan adalah ketidaksesuaian biaya dalam SKB 3 Menteri yang menetapkan Rp150.000 per bidang tanah, yang tidak mencukupi biaya operasional akibat inflasi. Hal ini mendorong panitia PTSL di beberapa daerah mengambil inisiatif menetapkan biaya yang lebih tinggi melalui musyawarah.

In the maritime transportation industry, companies face challenges in minimizing operational costs while maximizing customer satisfaction. PT XYZ, as one of the leading maritime transportation companies, needs to adopt effective strategies to achieve these objectives. This study aims to identify cost-efficiency methods that can be implemented and analyze the impact of costs on customer satisfaction. By using relevant data and case studies, this research is expected to provide in-depth insights for PT XYZ's management in making strategic decisions.

Manajemen inventaris bahan baku yang efisien sangat penting bagi kelangsungan operasional Usaha Mikro, Kecil, dan Menengah (UMKM), khususnya di industri kuliner. Artikel ini membahas penerapan metode Economic Order Quantity (EOQ) dan Reorder Point (ROP) dalam manajemen inventaris bahan baku di Moon Cafe, salah satu UMKM di kota Batam. EOQ digunakan untuk menentukan jumlah pemesanan yang optimal, sehingga biaya pemesanan dan penyimpanan bahan baku dapat diminimalkan. Sementara itu, ROP berfungsi untuk menentukan titik pemesanan ulang bahan baku agar tidak terjadi kekurangan atau kelebihan stok. Melalui analisis data historis konsumsi bahan baku, penerapan metode ini diharapkan dapat meningkatkan efisiensi operasional Moon Cafe, mengurangi pemborosan biaya, serta meningkatkan ketersediaan bahan baku secara tepat waktu. Hasil penelitian menunjukkan bahwa dengan menggunakan EOQ dan ROP, Moon Cafe dapat mengoptimalkan proses pengadaan bahan baku, mengurangi biaya penyimpanan, serta memastikan kelancaran produksi dan pelayanan. Kata Kunci: Bahan Baku, Efisiensi, EOQ, Manajemen Inventaris, UMKM