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The high-value horticulture sector has gained increasing attention in modern agricultural development, particularly in the cultivation of premium melon through greenhouse and fertigation systems. The Satria Tani Hanggawana Cooperative has initiated premium melon farming to enhance members’ income; however, investment decisions in high-value commodities require a comprehensive financial feasibility assessment to ensure business sustainability. This study aims to analyze the financial feasibility of premium melon farming by examining production costs, revenue, income, and financial efficiency indicators. Using a descriptive method with qualitative and quantitative approaches, the research was conducted through direct observation and interviews in two active greenhouses. The results show that the total production cost for one planting season reached Rp20,413,750, dominated by variable costs, reflecting the intensive input requirement to maintain product quality. The total revenue of Rp33,950,000 generated a net income of Rp13,536,250, indicating that the enterprise is financially profitable. The R/C Ratio of 1.67 confirms that the business operates efficiently, while the B/C Ratio of 0.67 indicates that net benefits remain below total costs due to reduced production caused by pest disturbances. The break-even analysis further shows that actual production far exceeded the minimum threshold required to avoid losses. Overall, the findings demonstrate that premium melon farming is financially viable, yet improvements in cost management, production monitoring, and greenhouse operational efficiency are essential to enhance profitability and long-term sustainability for the cooperative.

This study analyzes the effectiveness of implementing predictive maintenance (PdM) on the final drive components of the Komatsu PC200-8 unit at PT. Antareja Mahada Makmur, Site PT. Multi Harapan Utama, East Kalimantan, in an effort to reduce downtime and operational losses. Before the implementation of PdM in 2022, there were 12 repair cases for the final drive with a total downtime of 772.1 hours, repair costs amounting to IDR 310.6 million, rental income loss of IDR 208.03 million, and total losses of IDR 518.63 million. In 2023, during the PdM transition phase, the number of cases decreased to 4, with a total loss of IDR 252.05 million, although downtime remained high (714.6 hours) due to the limited scope of PdM implementation on certain units and components. In 2024, with full PdM implementation, the number of repair cases decreased to 5, with total downtime of only 96 hours and losses of IDR 45.75 million. The cost of PdM implementation for the year was only IDR 21.9 million. As of July 2025, no further damage to the final drive has been recorded, demonstrating a significant improvement in equipment reliability. The reduction in total losses from 2022 to 2024 amounted to IDR 472.88 million, indicating PdM’s effectiveness in avoiding significant costs through condition monitoring methods such as oil analysis, magnetic plug rating, thermal inspection, and oil leak testing (floating seal). The findings of this study confirm that PdM is effective in reducing downtime, repair costs, and enhancing asset management in the mining sector. It also improves equipment reliability and overall operational efficiency, proving PdM to be a successful strategy in reducing losses, increasing productivity, and supporting the sustainability of company operations.

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.

Based on the financial performance analysis of PT. Gudang Garam Tbk (GGRM) during the 2020–2023 period, the company faced significant challenges that impacted its financial condition. One of the main factors affecting the company's performance is the increase in tobacco excise duties, which has affected the cost structure and selling prices of its cigarette products. Additionally, the increasing regulatory pressure and changes in consumer behavior have posed unavoidable challenges. The decline in profitability and liquidity ratios, such as Return on Assets (ROA) and Current Ratio (CR), indicates the negative impact of these external conditions on the company’s ability to generate profit and meet short-term obligations. This decline suggests that the company is struggling to balance income and operational costs. The fluctuating solvency ratio also raises concern. Although the company manages to maintain a balance between debt and equity, these fluctuations show challenges in managing long-term assets and liabilities. Dependence on debt and rising operational costs pose risks to the company's financial stability. These fluctuations affect the company's ability to maintain liquidity and solvency in an increasingly competitive market. Trend analysis from the financial statements indicates that the company needs to strengthen its adaptation strategies and risk management to face the growing market challenges. GGRM must focus on product innovation and marketing strategies that can attract new customers while retaining existing ones. Furthermore, the company must adapt to changing regulations and evolving consumer trends. The results of this study provide important insights for stakeholders regarding the financial condition of the tobacco industry. In this challenging situation, GGRM must continue to develop more adaptive strategies to survive and thrive amidst the dynamic market and increasingly stringent regulations.

This study aims to analyze the effect of revenue on the ornamental fish business at PT. Indotama Putra Wahana. Revenue in this context refers to all income obtained by the company, both from export activities and from sales through online platforms such as Tokopedia. Business growth is defined as the increase in net profit, reflecting the sustainability and development of the company in running its operations. Therefore, it is important to analyze the contribution of income from both sources to the company’s success and growth. The data used in this study includes export revenue over the past six months and revenue from Tokopedia over the past four months. Net profit is calculated by subtracting total income from monthly operational costs. This study uses a quantitative approach with multiple linear regression analysis processed using SPSS software to obtain more accurate results. The research findings show that the ANOVA test resulted in an F value of 38.429 with a significance value of 0.007, indicating that both export revenue and Tokopedia revenue significantly affect business growth simultaneously. This suggests that both types of income play an important role in driving the company's growth. Additionally, the t-test shows that export revenue has a greater impact on business growth compared to Tokopedia revenue. The regression coefficient for export revenue is 0.987, while for Tokopedia revenue, it is 0.536. Overall, this study reveals that export revenue has a greater impact on the growth and sustainability of the ornamental fish business at PT. Indotama Putra Wahana. These findings provide deeper insight for the company to focus on export strategies to enhance net profit and ensure the sustainability of its business.

Whale shark boat operators are people or organizations that manage and operate boats for tourism purposes that involve interaction with whale sharks. The basis of this study was conducted to analyze the income earned by whale shark boat operators and their operational challenges. Several factors that need to be considered include the number of tourists, the rates charged by the operator, and the operational costs that must be borne. The purpose of this study is to analyze the income and evaluate challenges faced by whale shark tour boat operators. This study uses descriptive survey and observation methods using primary and secondary data, and quantitative income analysis, to identify respondents using the census sampling method. Based on the results of the study, the average net income of whale shark tour boat operators in Botubarani is Rp. 11,710,000 per year. As for the operational challenges in developing whale shark tourism, there are 3 things that affect income, namely the appearance of whale sharks, weather factors, number of visitors, and when there are fewer or no visitors during the wind and wave season which results in no income because whale sharks do not appear on the surface of the water

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.

The aim of this research is to analyze the feasibility of investing in North Surabaya Hospital, Bulak District, Surabaya City with the parameters Net Present Value, Internal Rate of Return, Benefit Cost Ratio (BCR) and Payback Period. This research focuses on the North Surabaya Hospital which was built by the Surabaya City Government Health Service with a budget for 2026. The research instruments used were interview guidelines and observation sheets, with data collection procedures via location with related parties in the construction of the hospital, site observation, as well as documentation that includes primary and secondary data. Based on investment analysis of North Surabaya Hospital and evaluation of sensitivity to operational costs and potential income, the conclusion obtained is: Alternative 1 is feasible because it produces an NPV value of Rp. 211,014,227,005, IRR of 9.85%, BCR of 1.23 and PP of 7.69 years, but will be sensitive to the point that it is not feasible if there is an increase in hospital operational costs above 2.05% or a decrease in hospital service levy rates above 1.39% . Alternative 2 is not feasible because it produces an NPV value of Rp. 28,416,192,984, IRR of 6.57%, BCR of 1.14 and PP of 8.34 years, but it will be sensitive and feasible if there is a decrease in hospital operational costs above 7.73% or an increase in hospital service levy rates above 5.59%. Alternative 3 is not feasible because it produces an NPV value of Rp. 66,444,241,124, IRR of 7.30%, BCR of 1.16 and PP of 8.20 years, but it will be sensitive and feasible if there is a decrease in hospital operational costs above 5.7% or an increase in hospital service levy rates above 4.08%. Alternative 4 is feasible because it produces an NPV value of Rp. 166,294,504,181, IRR of 9.26%, BCR of 1.20 and PP of 7.70 years, but it will be sensitive to the point of being unfeasible if there is an increase in hospital operational costs above 0.15% or a decrease in hospital service levy rates above 0.10%.