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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%.