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One of the factors that causes a company to grow is because of the maximum income or profit obtained. When raw material prices rise or there is an increase in labor and overhead costs , the company must incur higher costs to produce products. If this condition s not balanced with selling price adjustments, the profit margin will narrow and net profit will decrease. Net profit is a key indicator that reflects ai company's financial performance. Profit is a basic and important position of the financial overview that has various uses in various contexts, the definition of profit itself is the difference between expenses and income. The effect of production and sales costs on net profit at PT Unilever Indonesia Tbk during the period 2015 to 2022 reflects the complex phenomena faced by the company in carrying out its operations. During this period, PT Unilever faced various challenges organiting from market conditions, changes in rai material prices, and fluctuating consumer demand. The results of this study indicate that: (1) Production costs partially do not have ai significant effect on net profit, this is evidenced by ai significance value of 0.363 > 0.05. (2) Sales partally have ai significant effect on net profit, this is proven by ai significance value of 0.035 < 0.05. (3) Production and sales costs simultaneously haive ai significant effect on net profit, this is proven by ai significance value of 0.000 < 0.05. (4) The influence of the independent variables of production and sales costs on the dependent variable of net profit is 89.3%, while the remaining 10.7% is influenced by other factors outside this reseairch model.

This study analyzes the effect of operating costs, production costs, and sales volume on net profit in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. Using a quantitative method with panel data regression analysis, this study took a sample of 11 companies and secondary data from financial reports. The results of the hypothesis test show that operating costs, production costs, and sales volume partially have a positive and significant effect on net profit. These findings are consistent with existing literature and indicate that efficient cost management and increased sales volume are crucial factors in maximizing profitability in the pharmaceutical sector. Furthermore, this research is also relevant to Agency Theory, which suggests that management, as agents, must manage costs and sales transparently to align their interests with those of shareholders, ultimately leading to the sustainable increase of company value. This study contributes to understanding key factors driving financial performance in the industry.

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 examines the comparative profitability of PT Unilever Indonesia Tbk before and during the boycott issue that emerged as part of the Boycott, Divestment, and Sanctions (BDS) movement in 2023. Profitability was selected as the focus because it is a key financial performance indicator that reflects the company’s ability to generate returns under changing social and economic pressures. The research aims to evaluate differences in financial performance using three indicators: Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) across two periods, namely before the boycott (2021–2022) and during the boycott (2023–2024). Employing a quantitative descriptive-comparative approach, the study analyzed financial ratios and applied the Wilcoxon Signed-Rank Test. The findings reveal a decline in ROA from 30.20% (2021) and 29.29% (2022) to 28.81% (2023) and 20.99% (2024), as well as a drop in NPM from 14.56% and 13.02% to 12.49% and 9.59% during the boycott period. Conversely, ROE increased to 156.74% in 2024, largely driven by a sharper decline in equity compared to net profit. Nevertheless, statistical testing indicates no significant difference in profitability between the two periods. These results suggest that while profitability trends weakened, the boycott had no statistically significant impact, implying that investor and consumer responses were not strong or sustained enough to materially affect financial performance.

This study aims to analyze the effectiveness of murabahah financing distribution on net profit growth at Bank BJB Syariah KCP Lippo Cikarang. The background of the study is based on the importance of murabahah financing as one of the main products of Islamic banks in supporting profit growth, as well as the need to ensure that the distribution of financing runs effectively and has a positive impact on the bank's financial performance. This study uses a qualitative method with a case study approach, where data is collected through in-depth interviews and internal bank documentation. The results of the study indicate that the distribution of murabahah financing at Bank BJB Syariah KCP Lippo Cikarang has been running effectively, marked by a consistent increase in net profit during the study period. This finding indicates that optimizing the murabahah financing distribution process can be an important strategy in increasing the profitability of Islamic banks. The implication of this study is the need to strengthen the financing monitoring and evaluation system so that the effectiveness of distribution is maintained and is able to provide maximum contribution to the growth of the bank's net profit.

This study aims to analyze financial statements as a tool to assess the financial performance of PT Unilever Indonesia Tbk for the period 2020–2023. Using a descriptive quantitative approach, this research calculates key financial ratios, including liquidity ratios (current ratio), solvency ratios (debt to equity ratio), activity ratios (total asset turnover), and profitability ratios (net profit margin). The results show that the current ratio experienced a declining trend from 66.09% in 2020 to 55.16% in 2023, reflecting a weakening ability of the company to meet its short-term liabilities. The debt to equity ratio increased from 315.90% in 2020 to 392.85% in 2023, indicating a high dependence on debt financing. Meanwhile, the total asset turnover improved from 315.90% in 2020 to 392.85% in 2023, suggesting better efficiency in utilizing assets to generate sales. However, the net profit margin declined from 16.42% in 2020 to 12.26% in 2023, signaling a decrease in the company's effectiveness in converting sales into net profit. Based on these findings, PT Unilever Indonesia Tbk is advised to enhance the management of current assets, strengthen its capital structure by reducing reliance on debt, and thoroughly evaluate cost control and marketing strategies to improve profitability and ensure business sustainability in the future.   

This study aims to analyze the effect of financial ratios on changes in net income in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The variables examined include CR, QR, ROA, ROE, DER, and TAT. The method used is multiple linear regression with classical assumption tests. The results indicate that ROA, ROE, and TAT have a significant positive effect, while DER has a significant negative effect on changes in net profit. CR and QR do not have a partial effect. Simultaneously, all variables have a significant effect with an R² of 68.1%. These findings emphasize the importance of efficiency and profitability in driving profit growth.

This study investigates the effect of environmental costs on the level of environmental information transparency in manufacturing companies in the basic materials subsector, while providing empirical evidence regarding the relationship. Environmental costs are calculated through the ratio of corporate social responsibility (CSR) burden to the organization's net profit. Meanwhile, the company's environmental performance is evaluated using the PROPER rating on an ordinal scale. The level of environmental coverage is measured comprehensively through the Clarkson index which covers various dimensions of existing reporting. A quantitative approach with multiple linear regression analysis is applied to test the relationship between variables. In selecting the sample, a purposive sampling technique was used by considering the completeness of the data and certain sector criteria, resulting in 35 companies as the final sample that met the analysis requirements. The results of the study revealed that an increase in environmental costs is directly proportional to a significant increase in environmental coverage. This indicates that company investment in environmental programs encourages more transparent reporting practices. In addition, environmental performance as reflected in the PROPER rating is also proven to have a positive and significant effect on the extent of environmental coverage.

This study aims to examine and compare the expenditure and income patterns between traditional market traders in Sukaramai Market and MMTC with street vendors operating around the State University of Medan (UNIMED). This study is based on the main differences between the two groups, especially related to business legality, sales location, and operational costs, which have the potential to affect business effectiveness and the economic welfare of the actors. The comparative quantitative method was used to collect data through questionnaires and Simple Random Sampling sampling techniques on 45 respondents, consisting of 30 market traders and 15 street vendors. The collected data were then analyzed using statistical inference techniques to obtain accurate and reliable parameter estimates. The results of the study show that market traders have an average income of IDR 9.37 million with expenses of IDR 6.7 million per month, so that the net profit obtained reaches IDR 2.67 million. Meanwhile, street vendors have an average income of IDR 7.2 million and expenses of IDR 5.53 million, so that their net profit is around IDR 1.67 million. Although market traders' expenses are higher, they still get a greater net profit. This study confirms that business location, legality, and management system factors significantly affect the efficiency and economic success of traders. This finding is very relevant as a basis for formulating fair and sustainable policies for empowering the informal sector, especially for small and micro traders in urban areas, in order to optimally improve their economic welfare.

This study aims to identify whether there is an impact of operational costs on the net profit of Kopikir Coffee shops. This research is included in the category of quantitative research. The research was carried out at the Kopikir Coffee shop on Sudimoro Street, Lowokwaru District, Malang, East Java. The population of this study is all monthly financial statements of Kopikir Coffee. The number of research samples is 48 data, with data criteria that present complete monthly financial statements for the 2019-2023 period. The data used in this study comes from secondary sources in the form of monthly financial statements owned by Kopikir Coffee. The data collection mechanism applied in this analysis involves literature study, observation, and documentation. The data analysis method applied in this study is a simple linear regression model. Based on the results of the hypothesis test, operational costs have an influence and a negative relationship on net profit. The operational costs carried out in Kopikir Coffee store activities are high so that the achievement of profits will decrease. So the result of this research is that operational costs have an effect and are significant on the net profit of the Kopikir Coffee shop.  Keywords: Operational Costs, Net Profit

Lippo Karawaci Tbk is one of the largest property companies in Indonesia that operates in a dynamic external environment, characterized by macroeconomic pressures, strict regulations, and changes in consumer behavior. This study aims to analyze the company's strategy in facing external and internal challenges, as well as developing strategies based on resource advantages and sustainability principles. The purpose of this study is to determine whether Return On Equity (ROE) and Debt To Equity Ratio (DER) have an effect on profit growth at PT. Lippo Krawaci Tbk during the period 2013-2023, both partially and simultaneously. This type of research is associative research. The instrument used in this study is a list of financial report tables of PT. Lippo Krawaci Tbk. The population used in this study is the financial statements of PT. Lippo Krawaci Tbk for 27 years (1996-2023). The sample is the financial statements for the last 11 years from 2013-2023 consisting of the balance sheet of total debt, total equity and the Profit and Loss report consisting of Net Profit. The sampling technique used is Non Probability Sampling, namely Purposive Sampling. The data analysis techniques used to process data in this study are the Classical Assumption Test, Determination Coefficient Test, Multiple Linear Regression Analysis Test, Hypothesis Test consisting of the F Test (partial) and the T Test (simultaneous).

This research is motivated by a decrease in the Liquidity Ratio in cash and cash equivalents due to an increase in investment acquisition and purchase of fixed assets which will cause depreciation expenses in the coming years to be greater which will directly reduce the company's profit. The Solvency Ratio has increased due to an increase in debt which will directly increase interest expenses, so it must be covered from operating profit. The Profitability Ratio has decreased in current year profit because the increasing amount of expenses will reduce net profit. The Activity Ratio has decreased inventory turnover due to decreased sales which has resulted in an increase in the amount of inventory. The purpose of this study is to determine the effect of Liquidity, Solvency, Profitability and Activity on Financial Performance at PT. Adi Sarana Armada Tbk. which is listed on the Indonesia Stock Exchange (IDX). The method used in this study is a quantitative descriptive method, the data in this study uses secondary data. Based on the results of the study, it shows that Liquidity ratio using Current Ratio has a partial positive effect on Financial Performance with Good criteria, this shows the company's ability to pay short-term obligations. Solvency ratio using Debt To Equity Ratio does not have a partial effect on Financial Performance with Poor criteria, this shows the company's inability to meet long-term obligations because risk assessment is ineffective, resulting in a greater risk of loss. Profitability ratio using Return On Asset does not have a partial effect on Financial Performance with Poor criteria, this shows that it is inefficient in using its assets to generate profits and ineffectiveness in accounts receivable turnover so that the small capital invested. Activity ratio using Total Asset Turn Over has a partial positive effect on Financial Performance with Very Good criteria, this shows the company's ability to utilize its assets to generate income.

In the background of this research problem, namely, operating costs have increased and working capital has decreased while net profit has increased, which should make high operating costs lower profits and lower working capital lower net profit. The occurrence of this phenomenon so researchers raised this issue.This study uses quantitative research methods and sampling using purposive sampling techniques with homogeneous sampling category criteria. The results of the research found from the three variables used that have an influence, namely operating profit has a significant effect on net profit with a value of 0.0000 and after being tested simultaneously operating profit also has a significant effect on net profit with a value of 0.0000 while working capital has no effect on net profit with a value of 0.1483. From the results of the study, the authors draw a conclusion that working capital does not always decrease will make net profit decrease. excess income is based on low operating profit and high working capital.

Company sompetition is increasing, one of which occurs in companies in the food and beverage manufacturing sector. Companies compete to provide the latest innovation in each oh their products to increase profits. The aim of this research is to find out how much influence operational costs and sales volume have on net profit partially or simultaneosly. The population in this study was 95 manufacturing companies in the food and beverage subsector fot the 2020-2023 period. The sample selection used a purposive sampling technique of 30 companies with 4 period for a total of 120 samples. The data used is secondary data obtained from financial reports of food and beverage subsector manufacturing companies. The method used in this research is quantitative statistical research with a causality approach which aims to determine the causal relationship between the independent variable and the dependent variable by conducting hypothesis testing using SPSS version 27. The result of the research show that operational cost have a partial effect on net profit, sales volume have a partial effect on net profit, operational costs and sales volume simultaneosly influence net profit.

The important role of MSMEs in the Indonesian economy, especially in providing employment and income for low-income people. This research aims to examine the influence of working capital and sales on net profit in MSMEs in Telukjambe Timur Karawang. The purpose of this research is to find out how much influence working capital and sales have on net profit. The method used is descriptive quantitative with a sample of 100 MSME entrepreneurs selected by purposive sampling. Primary data was obtained through questionnaires and analyzed using multiple regression. Research findings show that working capital and sales simultaneously do not have a significant effect on net profit. The implications of this research indicate the need for more efficient working capital management and more effective sales increase strategies to increase net profits in MSMEs.  

This research aims to obtain information regarding how much influence operational costs have on the amount of net profit obtained by a company and the author hopes that this research can provide benefits to the company's existence in order to maintain the continuity of a company's production process and provide motivation to become a better company. This research uses a descriptive-comparative research method with a qualitative approach.  According to Adiputra et al., (2021) Descriptive research is research that aims to describe existing phenomena, namely natural phenomena or man-made phenomena, or that is used to analyze or describe the results of the subject, but is not intended to provide wider implications. Research using this method will determine significant relationships between the variables studied so that it will produce conclusions that clarify the picture of the object being studied. Conclusions based on the results of research analysis using descriptive-comparative research methods with a qualitative approach. It can be concluded that from the 15 articles used to explain that operational costs show a very significant and dominant influence on net profit. This can be identified from the 11 articles that use this component.

Banks are bodies or institutions that receive credit or loans. In banking finance we need to measure the asset ratio. Asset Ratio is the management of company assets in generating income which is used to evaluate the efficiency of financial management. The Asset Ratio includes a comparison between the company's total assets and the resulting income or net profit. Is the bank efficient in utilizing or using its fixed assets? One method for calculating a bank's asset ratio is the FixediAssets Turnover Ratioi (FATO) and Total AssetsiTurnover Ratio (TATO). Calculating these two analysis methods requires or involves all assets owned by the bank. a bank. In banking, the Fixed AssetsiTurnover Ratio (FATO) is a ratio that measures the effectiveness of a company in using its fixed assetiinvestments toigenerate net sales (services). Total Asset Turnover Ratio (TATO) is usually used to determine how effective a company's total assets are in generating income. From the results of the analysis of the financialistatements of PT. Bank Mandiri (Persero) Tbk in 2017-2021 can be concluded that the Company's activity ratio is still categorized as unfavorable. This is because the measurement of Fixed AssetiTurnover Ratio (FATO) and Total AssetsiTurnover Ratio (TATO) each year experiences fluctuations or is unstable or inefficient in managing fixed assets and total assets in supporting the Company's operations to generate income.

The purpose of this research is to test and analyze the effect of raw material costs, direct labor costs, and factory overhead costs on net profit. This research method uses quantitative research methods by paying attention to the type and source of data, namely secondary data obtained from corporate securities reports. The research population and sample are the financial reports of PT. Persada Engineering Ambassador from 2016 to 2022. The analytical methods used are descriptive statistical tests, classical hypothesis tests, multiple linear analysis tests, and hypothesis tests. The results of this research show that raw material costs have a significant effect on net profit, direct labor costs have a significant effect on net profit, and factory overhead costs have a significant effect on net profit.

. Accounting for exchange rate differences and foreign currency transactions has a significant impact on annual financial reports. Companies that trade foreign currencies must apply appropriate accounting policies to record exchange rate differences that occur. This research aims to analyze the accounting treatment of exchange rate differences and foreign currency transactions at PT. Indofood Sukses Makmur Tbk The method used in this research is a descriptive method using secondary data obtained from the company's financial reports. The research results are based on the application of PT. Indofood Sukses Makmur Tbk's accounting principles in accordance with Financial Accounting Standards (SAK). The author notes translation differences when recognizing income or expenses and does not consider translation differences when recording assets or liabilities. This research also shows that the resulting exchange rate differences have a significant impact on PT's annual financial reports. Indofood Sukses Makmur Tbk. A favorable exchange rate difference can increase the company's net profit, while an unfavorable exchange rate difference can reduce the company's net profit.  

This research was conducted to see whether there was an influence of liquidity and profitability on profit growth in three islamic commercial banking companies listed on the indonesia stock exchange (BEI). The phenomenon of profit growth is the company’s ability to increase net profit compared to the previous year. Good profit growth can reflect that the company’s financial performance and financial condition are good. Profit growth can be calculated by subtracting the current period’s net profit from the previous period’s net profit and the dividing by the previous period’s net profit. There are two ratios used in this research, namely the liquidity ratio (Current Ratio, Quick Ratio) and the profitability ratio (Return On Asset).