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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.

Covid-19 referral hospitals were studied and it was found that their operational costs had increased. However, their income had actually decreased. This was because there were not many general patients. In addition, asset utilisation was also hampered by the Covid-19 pandemic, which affected the economy. This study sought to find out whether there had been an increase or decrease due to Covid-19. The study used a quantitative method, namely calculating the effectiveness and efficiency ratios. This study uses a descriptive method. The results will be explained in detail. This study compares the conditions before and during Covid-19. The results show that effectiveness in 2019 was 114%. Then, in 2023, it rose to 128%, or an increase of 14%. Meanwhile, efficiency in 2019 was 88%. In 2023, it was 107%. This means there was a decrease of 19%. In conclusion, the budget was well prepared and very effective in 2019 and 2023. However, the use of operational costs during Covid-19 was less efficient. From being quite efficient in 2019, it became inefficient in 2023.

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 aims to analyze the application of information technology in improving the efficiency of supply chain management at JS Store Florist in Samarinda City. This study is motivated by the rapid development of information technology and its role in supporting supply chain management, especially for small-scale businesses. This study uses a qualitative descriptive method with data collection techniques through interviews, observation, document study, and literature study. Data analysis was conducted using the SWOT analysis method. The results showed that the use of information technology can improve supply chain management efficiency, as seen from the savings in operating costs of IDR 1,300,000 per month, or equivalent to 17.21%. This proves that the application of information technology at JS Store Florist is capable of improving the efficiency of supply chain management. The use of marketplaces, digital recording, and online ordering strategies has been proven to accelerate production and distribution, as well as providing recommendations for the development of a more integrated digital ordering system to strengthen competitiveness and business sustainability in the face of increasingly fierce competition in the florist business.

This study aims to analyze the effect of changes in interest rates, exchange rates, economic growth, and world oil prices on stock returns in the transportation and logistics sector in Indonesia during the period 2006–2024. This sector was chosen because it is highly vulnerable to fluctuations in macroeconomic factors that have a direct impact on companies' operating costs and financial performance. The method used is multiple linear regression with an annual panel data approach, using a sample of transportation and logistics companies listed on the Indonesia Stock Exchange. The independent variables include changes in interest rates, exchange rates, economic growth, and oil prices, while the dependent variable is stock returns. The results show that, partially, only changes in interest rates have a significant negative effect on stock returns. Conversely, exchange rates, economic growth, and oil prices have no statistically significant effect. Simultaneously, these four variables also show no significant effect on stock returns. This study makes a new contribution through the use of a long observation period and a focus on the transportation and logistics sector, thereby providing a deeper understanding of this sector's sensitivity to macroeconomic conditions.

PT Pos Logistik Indonesia (POSLOG) is a company that provides integrated logistics services across various sectors. One of the main commodities delivered regularly each year is rice from Bulog, which has a significant distribution volume. At present, PT Pos Logistik Indonesia – Branch Bandung still relies on third-party (vendor) transportation services, which leads to suboptimal company revenue and creates dependency on external parties. This study aims to conduct a comparative analysis of operational cost efficiency between the use of company-owned vehicles and rented vehicles. The analytical methods applied include Vehicle Operating Costs (VOC), Net Present Value (NPV), Internal Rate of Return (IRR), and Payback Period (PP). The analysis results show that the cost of using vendor services amounts to IDR 710 per kilogram, while the cost of using company-owned vehicles is only IDR 284 per kilogram. Furthermore, the NPV value reached IDR 2,732,364,981, the IRR was 129.94%, and the Payback Period was 1 year and 9 months. Based on these findings, investing in company-owned vehicles is proven to be more efficient, economical, and feasible to improve profitability and ensure business sustainability.

This study aims to compare the financial performance of Islamic banks and conventional banks operating in Jambi Province during the 2021–2023 period. The approach used is comparative quantitative, with descriptive analysis and independent sample t-tests. Five key financial ratios were analyzed in this study: Return on Assets (ROA), Return on Equity (ROE), Operating Expenses to Operating Income (BOPO), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR). Data were obtained from the quarterly financial reports of each sample bank, thus reflecting actual financial performance on a periodic and ongoing basis. The analysis shows significant differences in three key financial ratios: ROA, ROE, and BOPO. Conventional banks demonstrate higher levels of profitability and operational efficiency than Islamic banks. High ROA and ROE values reflect the effectiveness of conventional banks in generating profits from their assets and capital. Furthermore, lower BOPO ratios in conventional banks indicate a better ability to control operating costs. In contrast, no significant differences were found in the NIM and LDR ratios, indicating equality between the two types of banks in generating interest margins and disbursing credit or financing to customers. This finding has important implications for the development of the Islamic banking sector to be more competitive, particularly in terms of efficiency and profitability. Islamic banks are expected to improve their asset and operational management strategies to increase competitiveness amidst the dual banking system in Indonesia. This research also contributes to regulators in formulating policies that support the growth of Islamic banks in the regions. For academics and practitioners, this study broadens understanding of the dynamics of local banking financial performance and serves as a reference for further research on the effectiveness of the dual banking system in the regional context.

This study aims to determine the influence of company size, sales growth, independent operating costs on financial performance as measured byreturn on asset(ROA) in cosmetic companies listed on the Indonesia Stock Exchange (IDX) in 2019-2024. This research is a quantitative research, namely data in the form of numbers. The data source in this study is secondary data, namely data that is not obtained indirectly, data obtained from annual reports obtained from the company's website or from the official website of the Indonesia Stock Exchange. The population in this study is all cosmetic companies listed on the Indonesia Stock Exchange totaling 7 companies. The sample of this study uses saturated sampling where all members of the population are used as samples and the sample in this study is 42 samples. The analysis method in this study uses multiple linear regression analysis which is processed using the programSPSS versi 26.0 for windows. The results of this study indicate that company size significantly affects financial performance (ROA), sales growth does not affect financial performance (ROA), while operational costs significantly affect financial performance (ROA).

President Goodluck Jonathan established the Presidential Committee on Rationalization and Restructuring of Federal Government Parastatals, Commissions, and Agencies in August 2011 in an effort to reduce the growing cost of government. The committee, led by Stephen Orosanye, the former Head of the Civil Service of the Federation, produced a report that included various recommendations, some of which have caused uncertainty and anxiety among government workers. The committee reviewed existing legislation and noted in the report that "Nigeria's average cost of governance is considered to be among the highest in the world." All branches of government must work diligently to reduce operating costs if the cost of governance is to be lowered. The report suggested reducing the 263 agencies to 161, with additional recommendations: 38 agencies should be abolished, 52 merged, and 14 transferred back to departments within relevant ministries. It is estimated that around 30,000 people work in these agencies and parastatals, though the exact figures vary. However, it is still unclear how the National Assembly will accept these proposals, given that most of these institutions were established by legislation. Orosanye’s Report has attracted more criticism than support, based on public opinion reflected in the media. The aim of this research is to investigate the impact of high governance costs on Nigeria's socioeconomic sectors.

The research addresses the role of artificial intelligence technologies in achieving cost reduction, achieving a sustainable competitive advantage, and improving the operational performance of companies, by analyzing how these technologies reduce costs. The research is based on a basic hypothesis that "artificial intelligence technologies contribute positively to reducing costs for economic units by improving the efficiency of using available resources, reducing waste, and improving technical innovations, which enhances the ability of the economic unit to compete and achieve a sustainable competitive advantage." The research recommends investing in artificial intelligence technologies, training employees to use them effectively, developing a clear strategy, adopting analytical models to measure the impact of artificial intelligence on performance and costs on a regular basis, and supporting research related to developing artificial intelligence applications to improve operational efficiency and enhance cooperation between universities and economic units to develop innovative solutions that achieve a sustainable competitive advantage. This research is an addition to the literature concerned with how economic units adopt artificial intelligence technologies and work to reduce their operating costs, and aims to provide a practical framework for economic units seeking to improve their financial performance by adopting the latest artificial intelligence technologies.

Since its first operation in 2010, Bhakti Dharma Husada Regional Public Hospital (RSUD) has experienced an increase in patient demand for health services. Some services now require additional space. Moreover, there is a growing need for executive and VIP services. To address these needs, Bhakti Dharma Husada Regional Public Hospital is planning to enhance its services by constructing a new building. Based on the results of investment analysis obtained Net Present Value (NPV) of Rp. 1,373,606,103,022, Payback Period (PP) for 6.89 years, Internal Rate of Return (IRR) value of 17.39% is greater than the Minimum Attractive Rate of Return (MARR) value of 9.21% (IRR> MARR), Benefit Cost Ration (BCR) of 1.28, then the investment is declared feasible. In addition, based on the results of the sensitivity analysis, the investment feasibility limit is obtained, namely the development of the hospital becomes unfeasible if the service tariff is reduced by 15% or the operating costs are increased by 15% or the interest rate is increased by 13%.

The purpose of this study is to evaluate and study how Non-Performing Loan (NPL), Third Party Funds (TPF), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Operating Costs to Operating Income (BOPO) affect credit distribution. Quantitative research uses secondary data from the financial statements of banking service companies listed on the Indonesia Stock Exchange in 2018–2022. A sample of 235 companies was collected through a purposive sampling method. Data was processed using the SPSS application. Multiple linear regression analysis was used to conduct this analysis. The results of the study showed that the Non-Performing Loan (NPL) Third Party Funds (TPF) variable with credit distribution did not have a significant positive impact. The Capital Adequacy Ratio (CAR) and Operating Costs to Operating Income (BOPO) variables had a significant negative impact on credit distribution, while the Loan To Deposit Ratio (LDR) variable had a significant positive impact.

One of the crucial components in human resource management is a fair and appropriate compensation system. This research analyzes the compensation system at UKM XYZ in Bogor Regency using the Overlapping method. Analysis methods include descriptive analysis, job analysis, given system method analysis, and salary mapping analysis with the Overlapping method. The results showed that the initial salary of UKM XYZ was not ideal because the mid-to-mid value comparison was still greater than the spread value. After revamping with the Overlapping method, a new compensation structure was obtained with an increase in operating costs of 6.75%. A competitive and fair compensation system is expected to improve employee motivation, productivity, and performance as well as the competitiveness of UKM XYZ in the industry. This research provides recommendations for UKM XYZ to implement a new compensation system based on the Overlapping method to meet the needs of the company and employees.

The infrastructure, utilities and transportation sectors play an important role in a country's economy. Profitability is a key indicator in assessing the performance of companies in this sector. However, achieving profitability is faced with various challenges, including large capital investments, high operating costs, strict government regulations, and changes in global economic conditions. This study uses a literature study method to analyze the factors that affect the profitability of companies in the infrastructure, utilities, and transportation sectors. The results of the analysis show that financial factors, operational efficiency, technology, regulations, and external conditions such as market demand and global energy prices play a significant role in determining the level of profitability. Companies that are able to manage their capital structure, utilize technology, and adapt to regulations and dynamic economic conditions have a great opportunity to improve their financial performance. This study provides in-depth insights into how companies can manage internal and external factors to achieve sustainable profitability.  

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.

The purpose of the study is to determine and analyze the effect of Operating Cost, Sales, Cash Turnover, Receivable Turnover, and Inventory Turnover on Net Income of Various Industrial sub sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2019- 2023. In this study, a purposive sampling method is used, which obtained 37 companies. The data analysis used in this study is multiple linear regression analysis using SPSS software version 22 and Microsoft Excel 2019. The results of this study indicate that Operating Cost and Cash Turnover has no effect on Net Income. At the same time, sales have negative significant effect on Net Income, Receivable Turnover have negative significant effect on Net Income, and Inventory Turnover have positive significant effect on Net Income.    

Background: The emergence of Islamic banks will definitely increase competition in the banking market. Many factors influence banking growth in Indonesia. The current condition has two main threats that must be considered because they can show the weakness of global banking: the weakening of the commercial property market and the connection of banks with non-bank financial institutions. Method: This study uses descriptive statistics, normality test, and independent sample T test. Results: Conventional and sharia banks do not have significant differences in financial performance, according to the Return On Assets (ROA), Capital Adequacy Ratio (CAR) indicators. On the other hand, the Return On Equity (ROE), Loan to Deposit Ratio (LDR), and Operating Costs Operating Income (BOPO) indicators show that there is no significant difference in financial performance between conventional and sharia banks. Conclusion: Islamic banks show better performance than conventional banks in terms of Return On Assets (ROA), Capital Adequacy Ratio (CAR) and BOPO. These ratio values ​​have higher values. However, conventional banks show better performance in Return On Equity (ROE) and Loan to deposit ratio (LDR) with better average ROE and LDR values.

In 2019-2023, the average profitability in the banking sub-sector has increased and decreased. This study aims to analyse the Capital Adequacy Ratio, Non Performing Loan, Loan to Deposit Ratio and Operating Cost of Operating Income on Profitability. The research methodology used in this study uses quantitative methods. Data obtained from the Indonesia Stock Exchange website (www.idx.co.id) and www.bi.go.id. The population in this study are banking subsector companies listed on the Indonesia Stock Exchange in 2019-2023. The sampling technique used purposive sampling technique with a sample of 22 (twentytwo) companies. Data analysis for hypothesis testing using Multiple Linear Regression with the help of the Statistical Package for Social Sciences (SPSS) version 22 (twenty-two) programme. The results showed that Capital Adequacy Ratio and Loan to Deposit Ratio had no effect on Profitability, while Non Performing Loan and Operating Cost of Operating Income had a negative effect on Profitability.

This study aims to determine the effect of liquidity, profitability, capital structure, and company operating costs on corporate income tax. The population in this study is property and real estate sector companies listed on the Indonesia Stock Exchange in the financial statements for the 2019-2023 period. The sampling technique in this study used the purposive sampling method and obtained samples from 50 companies. The analysis techniques used are multiple linear regression analysis using SPSS software version 26.0. The results of this study show that Liquidity has a negative and significant influence on Corporate Income Tax, Profitability not significantly influential on Corporate Income Tax, Capital Structure not significantly influential on Corporate Income Tax. Company Operating Cost has a positif and significant influence on Corporate Income Tax.