Publication Search

The problem that must be overcome by all parties is garbage. Society must take an active role to solve this problem. In an effort to safeguard the environment, the Maju Jaya Waste Bank has a role in sorting and processing waste. Organic waste will become fertilizer. Plastic or non-organic waste will be the raw material for the Paving Blok Prima Lestari Bumi Group. Paving Block Prima Lestari Bumi Group will process plastic waste into paving blocks. However, there are several problems faced. The problem faced by Prima Lestari partner Bumi Paving Blok, such as the lack of supply of raw materials for plastic waste, lack of operational equipment, which causes the production of paving blocks cannot maximize. The level of sales still cannot meet the target per month. Current marketing aspects are carried out by word of mouth and take part in exhibitions carried out by the local government or using social media. For Maju Jaya Garbage Bank, the problem is a large amount of operational costs to sort waste based on the type of waste. This is inversely proportional to income from processed products that are less than optimal. Some of the solutions offered to partners are several parts of training for the sale of goods, procurement of operational goods such as production machinery for paving blocks and machines that can sort waste by type to reduce operating costs.

This research aims to analyze the calculation of cost of goods sold and profit determination at UD Han Petshop Lamongan. The approach used in this research is a case study in accordance with the problem formulation and research objectives. The data collection techniques used were observation, interviews and documentation. The data analysis techniques in this research are data collection, data reduction, data presentation, and drawing conclusions, using data validity techniques used, namely source triangulation and method triangulation. The results of this research show that UD Han Petshop Lamongan in calculating the cost of goods sold has complied with the calculation procedure by entering initial inventory data plus net purchases then minus ending inventory. In determining profit, the company has included all the data required in the profit and loss financial report. The data used in determining net profit before tax is net sales minus the cost of goods sold and operating costs.

This research was conducted to analyze the effect of Liquidity, Profitability, Leverage and Operating Costs on Tax Aggressiveness in Transportation and Logistics sector companies listed on the Indonesia Stock Exchange for the period 2011 – 2021. The sampling technique used was purposive sampling so that the number of samples used in the study were 15 companies. The data analysis method in this study uses panel data regression analysis techniques. The results of this study indicate that Liquidity, Profitability and Leverage have a negative effect on Tax Aggressiveness. Meanwhile, operational costs have a positive influence on tax aggressiveness

This research aims to analyze the effect of Capital Adequacy Ratio (CAR), Non-Performing Finance (NPF), Financing to Deposit Ratio (FDR) and Operating Cost of Operating Income (BOPO) on the Profitability of Islamic Commercial Banks in Indonesia. Sampling in this study used a purposive sampling method with data collection techniques, documentation studies and library research. The number of samples used as many as 12 Islamic Commercial Banks in Indonesia. The data obtained were analyzed using multiple linear regression analysis using Eviews 10 software and Microsoft Excel 365. The results of this research indicate that the CAR has an insignificant positive effect on Profitability, NPF has a significant negative effect on Profitability, FDR has an insignificant negative effect on Profitability, and (BOPO) has a significant negative effect on profitability.