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Effective agricultural waste management has a huge potential to increase community productivity and income. Agricultural waste, often considered a problem, can be processed into valuable resources such as organic fertilizer, biogas, and animal feed. By utilizing organic fertilizer from agricultural waste, soil fertility can be enhanced and dependence on chemical fertilizers can be reduced, thus contributing to increased crop yields. Biogas produced from the fermentation process of waste can be used as an alternative energy source, which in turn can reduce operational costs and increase income. Moreover, animal feed derived from agricultural waste can improve the quality and quantity of livestock production, which also contributes to changes in the income of livestock farmers. Additionally, good agricultural waste management can reduce environmental pollution and improve public health. Therefore, it is important to raise awareness and knowledge among the community about sustainable agricultural waste management practices. This needs to be complemented by adequate infrastructure and training so that waste can be processed into resources that benefit everyone.    

Every business wants to achieve financial sustainability. To achieve this goal, the use of effective budgeting strategies is essential. This article will discuss several budgeting strategies that can help businesses achieve this financial sustainability.The ability of a company to operate consistently and profitably over the long term is called financial sustainability. This means that the company is able to generate sufficient income to pay debts, cover operational costs, and make investments to encourage future growth. To achieve financial sustainability, companies must use effective budgeting strategies, which include thorough financial planning, strict cost control, wise investments, and sustainability principles. By implementing this strategy, companies can increase profitability, progress and sustainability in the long term.  

This study aims to examine the influence of the board of commissioners, board of directors, and internal audit on the company's competitiveness. Where, the company's competitiveness in question is ROA, CAR and BOPO. This study used purposive sampling with a sample size of 15 banking companies listed on the Indonesian Stock Exchange in 2021-2023. The results of this study indicate that the Board of Commissioners does not affect the company's competitiveness with ROA, BOPO and CAR indicators. The board of directors does not affect the company's competitiveness with ROA, BOPO, and CAR indicators. Internal Audit does not affect the company's competitiveness with ROA, BOPO, and CAR indicators. However, the Board of Commissioners, Board of Directors, and Internal Audit affect the company's competitiveness together with the BOPO indicator. This indicates that the Board of Commissioners, Board of Directors, and Internal Audit can increase the company's competitiveness together by streamlining its operational costs and operating income.

The Taman Pujaan Bangsa Margarana National Monument (TPB Margarana) is a memorial monument built to commemorate the Puputan Margarana tragedy. Currently, the number of tourists visiting is still very small, this affects the income obtained is not enough to cover the maintenance and operational costs of TPB Margarana. Digital Marketing Training and Tour Guide Training as an effort to develop the potential of TPB Margarana to increase the number of tourists visiting so that it is expected to have an impact on the sustainability of the TPB Margarana Struggle History Museum. Training and mentoring methods are used in this activity. The training method is designed to convey the important role of digital marketing and tour guide competence to increase the number of visits to TPB Margarana. Digital marketing training and Tour Guide Training were attended by 20 TPB Margarana employees. The output of this activity is in the form of publication of activities through electronic mass media, draft teaching materials and draft community service articles. This activity also provides benefits for TPB Margarana, namely increasing competence in the field of digital marketing and tour guides for TPB Margarana employees and for the Bali State Polytechnic campus as the implementer of activities to share their knowledge with the wider community.

Starting a home bakery and donut business is an attractive option for many individuals who have skills in cooking or baking, as well as an interest in the food industry. By taking advantage of time flexibility and lower initial costs than opening a physical store, this business offers the potential to generate additional income or even become a main source of income. Supporting quality and innovative food products on the menu can win the hearts of local customers and support the community economy. Although there are challenges in terms of licensing, operational management, and adapting to market changes, strategic steps in market research, business planning, product development, marketing, and inventory management can help build a successful and sustainable business in this sector. In conclusion, starting a bakery and donut business at home is not only about cooking skills, but also about creativity, effective business management, and commitment to providing added value to customers and the community as a whole.

This research occurs because it is motivated by differences in theory with what happens in the field. As in the Tjiwi Kimia Paper Factory Tbk company and PT Semen Baturaja Tbk company where the profitability value is not in line with the increase in corporate income tax on the company. And at the company PT Unggul Indah Cahya Tbk and PT Ekadharma Internasional Tbk, the large liquidity of the company does not make the corporate income tax on the company increase. As well as in the companies PT Madusari Murni Indah Tbk and PT Sinergi Inti Plastindo Tbk where efficiency in managing operating costs is not in line with the company’s corporate income tax. With the intention of this study aims to see how the relationship of profitability, liquidity and operational cost efficiency to corporate income tax on the company, where corporate income tax is an obligation of the Agency to the government. The research method used in this research is quantitative research. Data is collected by the documentation study method from the company’s financial statements. The type of data used is Secondary Data. Data sourced from audited financial statements published by the company, publicly available capital market data, and additional relevant information from the company’s annual report and IDX database. The results showed that profitability has a positive effect on corporate income tax with a tcount> ttable value of 3.408> 2.028. While liquidity has no effect on corporate income tax with a tcount value < ttable, namely -3,433 < 2,028. Operating cost efficiency has no effect on corporate income tax with a tcount value < ttable, namely -1.810 < 2.028. And simultaneously profitability, liquidity and operational cost efficiency have a simultaneous effect on corporate income tax as evidenced by the value of Fhitung> Ftabel = 17,952> 2,866.

This research aims to determine and analyze the significant influence of BOPO on ROE at PT. Bank Negara Indonesia, Tbk. This research is associative type using secondary data. The research instrument used is a list of tables containing data on operational expenses, operating income, net profit and total equity at PT. Bank Negara Indonesia, Tbk for 10 years, namely from 2013 to 2022. The population in this research is all financial reports of PT. Bank Negara Indonesia, Tbk has been listed on the IDX from 1996 to 2022, which is 26 years. The sample in this research is the financial report of PT. Bank Negara Indonesia, Tbk for 10 years, namely from 2013 to 2022. The sampling technique used in this research was purposive sampling. Data collection techniques use documentation and literature study. The data analysis technique in this research is to use component analysis of the ratio of BOPO (X) to ROE (Y) and statistical analysis consisting of simple linear regression analysis, simple correlation coefficient, determination test and t test. The research results show that there is a significant influence of Operational Costs on Operational Income (BOPO) on Return On Equity (ROE) at PT. Bank Negara Indonesia, Tbk with a strong level of relationship.

Empowerment of Micro, Small, and Medium Enterprises (MSMEs) is a crucial strategy for enhancing business capacity and family economic welfare. This community service activity employed a participatory approach and continuous mentoring to actively involve MSME actors in all stages, from planning, training, to evaluation. The results indicate an increase in MSME actors' understanding of proper business management, systematic financial recording, and effective marketing strategies. Additionally, technical skills improved, including the ability to maintain daily cash books, income-expenditure reports, and manage operational costs and business capital. The impact of this activity is reflected in increased income, family economic stability, and enhanced economic independence of MSME actors. These findings highlight that MSME empowerment through a participatory approach and sustained mentoring contributes to family economic improvement, community economic resilience, and inclusive, sustainable local economic development

This research aims to determine the factors that influence the risk of mudharabah financing at Sharia People's Financing Banks (BPRS) in Indonesia. The independent variables used in this research are Ratio Of Assets (ROA), Operational Costs Operational Income (BOPO), Financing To Deposit Ratio (FDR), Capital Adequity Ratio (CAR). The research method used was quantitative, with sampling using purposive sampling consisting of 15 BPRS registered in Indonesia. The results of this research show that the Ratio Of Assets (ROA) variable has a significant positive effect on mudharabah financing risk, Operational Costs Operating Income (BOPO) has an insignificant positive effect on mudharabah financing risk, Financing To Deposit Ratio (FDR) has an insignificant positive effect on financing risk mudharabah, Capital Adequity Ratio (CAR) has an insignificant positive effect on mudharabah financing risk. Based on these results, it is found that the determinant coefficient value is 0.4436, meaning that the variables Ratio Of Assets (ROA), Operational Costs Operational Income (BOPO), Financing To Deposit Ratio (FDR), Capital Adequity Ratio (CAR) can explain the dependent variable, namely risk. mudharabah financing is 44.36% and the remaining 65.64% is explained by other variables or other factors that are not included in this model.

Vehicle Operating Costs (VOC) refer to the expenses incurred by entrepreneurs/ operators in manage public transportation in a year. The ‘Recealed Pteference’ method is used to determine VOC by conducting a survey based on field conditins. This research aims to determinethe VOC on rural public transport on the Letta-Bungi route and compare the applicable transport rates with the VOC analysis results. It also aims to find out how much income is generated by rural public transportation busineses operating on the Letta-Bungi route. The research employs a quantitative survey method and analysis data using formulas, literature, journals and previous research. The analysis of Vehicle Operational Costs (VOC) for rural public transport on Letta-Bungi route in Pinrag Regency was conducted. For an annual mileage of 11,160 km/year and an average speed of 30 km/hour. According to the analiysis, the yearly operating cost of the vehilcs is IDR 232.956.075,- and the Operating Cost per km is IDR 20.874.20,-. The current tariff of IDR 50.000,-/pnp is higher than the calculated tariff of IDR 42.443,-/pnp. The  study analysis also shows that the profits obtained by business operators amount to IDR 55.043,925,-/year and IDR 4.932,25,-/km.

The aim of this research is to analyze and test the influence of CAR, NPL, BOPO on LDR PT. Bank Tabungan Negara Indonesia Tbk. This type of research is explanatory research. The sample used in this research was PT. Bank Mandiri (Persero) Tbk published its financial reports for the 2006-2013 period. Data collection techniques are library research and field research techniques. This research uses descriptive analysis, classical assumption tests and multiple linear regression for data analysis with the help of the Eviews 8 program. From the analysis test results it is known that the CAR, BOPO and NPL ratios have no influence on the LDR ratio during the 2006-2013 period.

This research was conducted with the aim of determining the effect of operational costs on operating income (BOPO) on return on assets (ROA) at PT Bank Negara Indonesia Tbk, the effect of net interest margin (NIM) on return on assets (ROA) at PT Bank Negara Indonesia Tbk and The Influence of Operational Costs on Operating Income (BOPO) and Net Interest Margin (NIM) on Return on Assets (ROA) at PT Bank Negara Indonesia Tbk. The type of research used in this research is quantitative descriptive. The population used is the financial report of PT Bank BNI and the sample is the financial report of PT Bank BNI which has been audited for the period 2012-2021. The data analysis used is the classic assumption test, linear regression test and hypothesis test. The results of multiple linear regression obtained the equation ROA = 7.163 - 0.091BOPO + 0.382NIM. The research results show that partially BOPO has a significant effect on ROA with a sig value of 0.04 < 0.05 and a tcount value of 9.413 > ttable > 2.364). NIM has a significant effect on ROA with a sig value of 0.009 < 0.05 and a t value of 3.557 > t table 2.364. BOPO and NIM simultaneously influence ROA with a Fcount value of 130.673 > Ftable 4.74 and a significance value of 0.000 < 0.05.

This research was conducted with the aim of determining the effect of operational costs on operating income (BOPO) on return on assets (ROA) at PT Bank Negara Indonesia Tbk, the effect of net interest margin (NIM) on return on assets (ROA) at PT Bank Negara Indonesia Tbk and The Influence of Operational Costs on Operating Income (BOPO) and Net Interest Margin (NIM) on Return on Assets (ROA) at PT Bank Negara Indonesia Tbk. The type of research used in this research is quantitative descriptive. The population used is the financial report of PT Bank BNI and the sample is the financial report of PT Bank BNI which has been audited for the period 2012-2021. The data analysis used is the classic assumption test, linear regression test and hypothesis test. The results of multiple linear regression obtained the equation ROA = 7.163 - 0.091BOPO + 0.382NIM. The research results show that partially BOPO has a significant effect on ROA with a sig value of 0.04 < 0.05 and a tcount value of 9.413 > ttable > 2.364). NIM has a significant effect on ROA with a sig value of 0.009 < 0.05 and a t value of 3.557 > t table 2.364. BOPO and NIM simultaneously influence ROA with a Fcount value of 130.673 > Ftable 4.74 and a significance value of 0.000 < 0.05.

The main objective of this research is to analyze the financial reports managed by the Galang Bersama Kami Foundation (YGBK) as a non-profit institution that focuses on raising funds from donors in the form of Zakat, Infaq, Alms and Waqf (ZISWAF) funds. Which is about where the Foundation's funds come from, and how the Foundation provides the allocation flow. For this purpose, the author used quantitative descriptive research methods, with direct observation techniques to related parties, followed by interviews and special documentation during data collection. After conducting interviews, the author found that the entire set of YGBK funds came from 3 things, namely from ZISWAF funds, CSR funds from agencies/companies, and potential businesses from our Joint Business Institutions. The funds raised will be channeled to the Foundation's program and operational funds, the distribution percentage of which is based on BAZNAS regulation Number 1 article 8 of 2016 specifically for ZISWAF funds. The percentage of CSR distribution depends on the Foundation's agreement with the CSR provider company. Meanwhile, the proceeds from our Joint Business will be distributed in full to the Foundation's operational costs. The percentage of the Foundation's financial reports shows a decrease in income from 2022 to 2023 of 49%. All of this is done to provide transparent and open financial management for the people in order to maintain their sense of trust in the Galang Bersama Kami Foundation.

Some small and medium business actors, especially breeders in the Indonesian People's Livestock Association, Buluharjo Village, Plaosan District, Magetan Regency, do not understand how to prepare the cost of goods sold for their livestock business so that the selling price is determined only by considering market prices, resulting in relatively minimal income. when compared with financial and non-financial expenses. They do not realize that many costs have been incurred but have not been taken into account, so even though the selling price is quite high and in accordance with market value, it has not been able to fully cover operational expenses. To provide a solution to this problem, it is necessary to have Training on the Preparation of Cost of Goods Sold as a Consideration for Setting Selling Prices in Maximizing Sales Profits at the Indonesian People's Livestock Association, Buluharjo Village, Plaosan District, Magetan Regency so that livestock business actors can be more effective in calculating their financial management. The training method carried out with Lecture-style training (Lecture) can be a very valuable resource for communicating the necessary information quickly and the Independent Self-study method, this method is expected to be able to train oneself by studying the material that has been given . In addition, this method was chosen because it took into account the distance and time constraints of the presenters and training participants, so that participants were given a simple report format in preparing cost of goods sold. In organizing activities, participants actively ask questions and discuss the conditions and limitations in the preparation of Cost of Goods Sold until the training is complete