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At the research location at PT. Ansaf Inti Resource, there are several mining stages such as exploration. In the exploration itself, drilling and logging activities are carried out. However, if not careful in calculating coal resource estimates, there can be potential discrepancies between the estimated coal resources based on the results of drilling data identification and well logging data with the actual results. Exploration activities are activities that are often carried out by companies to determine reserves in an area. Without carrying out these activities, companies will have difficulty estimating the profits to be obtained. To obtain the data needed to carry out exploration activities such as calculating the quality and quantity of coal, it is necessary to carry out drilling such as the full coring method and also carry out logging activities to complete the data and also as comparative data from core drilling. Coal Resources are part of a coal deposit in the form of a certain quantity and have reasonable prospects that allow for economic consideration. Coal resources are divided according to the level of geological confidence into inferred, indicated, and measured categories. Therefore, in this study, the author will calculate coal resources from exploration data collection such as coring data, cutting data, and well logging data as well as coal quality data and process it in Minescape 5.7 software so that it can obtain an estimate of coal resources for each seam at the research location.

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.

This study aims to analyze the relationship between salaries, allowances, and employee productivity on company profitability. Human resources are an important factor in determining organizational success because employee quality and performance directly influence the achievement of company goals. Providing appropriate compensation, including salaries and allowances, can increase employee motivation, job satisfaction, and loyalty, thereby encouraging higher work productivity. High productivity reflects the company’s ability to utilize resources effectively and efficiently in order to produce optimal output. In addition, employee turnover is an important aspect that must be considered because it may affect operational stability and the company’s effectiveness in achieving business targets. Profitability is used as the main indicator to assess the company’s ability to generate profits from its operational activities. This study applies a quantitative method with an approach that examines the relationships among variables to obtain an overview of the influence of compensation and productivity on company profitability. The results of this study are expected to provide insights and recommendations for companies in managing human resources more effectively in order to improve financial performance sustainably.

Indonesia's increasing economic growth has intensified competition in the business world, particularly in the Indonesian banking sector, from conventional to sharia-compliant. Furthermore, the entry of foreign banks has made business activities in Indonesia increasingly complex. The stock market is a crucial source of funding for companies. Publicly listed companies can increase their funding sources by selling ownership in the capital market. Dividends are the distribution of company earnings to shareholders in the form of cash, assets, or other forms. Dividend policy is a policy for sharing company profits with shareholders, which is announced in the form of dividends and retained earnings for the benefit of company growth. The proportion of dividends distributed to shareholders depends on the company's profitability and dividend policy. The percentage of profits distributed to shareholders in the form of dividends is called the Dividend Payout Ratio.Differences in calculations in determining financial ratios in banking companies are an interesting focus in this study. The study results show quite significant results between financial ratios and managers' decisions in making dividend policy decisions. In the future, the results of this study are expected to be a consideration and reference for investors who want to enter the world of investment, especially in the banking sector.

Advances in digital technology have opened up significant opportunities for utilizing media as a tool for education, creativity, and religious outreach. However, the low level of digital literacy among the public, particularly the younger generation, means that the use of digital media remains largely limited to entertainment. This community service activity aims to enhance participants’ understanding and skills in utilizing digital media productively through the seminar “Halal Profits, Maximum Rewards through Digital Da’wah” at MWC NU Waru Sidoarjo. The method employed was Participatory Action Research (PAR) with data collection techniques involving observation. The results of the activity showed an increase in participants’ knowledge regarding digital da’wah, the positive use of social media, and halal economic opportunities through digital content. Additionally, participants demonstrated high enthusiasm and began to understand the importance of using technology wisely and productively. This activity is expected to serve as a first step in improving digital literacy, community empowerment, and the strengthening of Islamic values through digital media.

Digital technology has, in many ways, altered the manner in which businesses function. This transformation touches on aspects like how products are developed, delivered, and sold. It opens up a range of possibilities for business owners to broaden their markets, boost profits, and make better use of online tools. At the same time, however, the digital age introduces certain difficulties. These include increased competition as well as risks related to practices that may conflict with sharia law—for example, charging interest, engaging in transactions with unclear risks, or producing counterfeit goods. The focus of this study is to examine the opportunities and challenges that businesses encounter in today’s digital world, viewed through an Islamic lens. The approach taken involves a review of existing literature, drawing from various sources dealing with digital commerce and Islamic economic principles. The results suggest that digital business ventures hold considerable promise, provided they are conducted with honesty, fairness, and transparency, while avoiding activities disallowed by sharia. This way, entrepreneurs can not only generate income but also develop their enterprises in a way that aligns with ethical and religious values.

This study aims to analyze the impact of inflation on the profitability of Micro, Small, and Medium Enterprises (MSMEs) operating in traditional markets. Inflation influences key business aspects, including rising production costs, declining consumer purchasing power, and instability in input prices, all of which can disrupt business performance. The research employed a quantitative approach using survey data collected from MSME actors to assess these effects. The findings reveal that inflation has a significant negative impact on MSME profitability, particularly through the reduction of profit margins. This occurs as businesses face higher raw material costs while simultaneously experiencing a decline in sales volume due to weakened consumer demand. As a result, many MSMEs struggle to maintain financial stability and sustain their operations under inflationary pressure. These findings highlight the need for adaptive strategies among MSMEs, such as cost efficiency and pricing adjustments. Additionally, the study offers important policy implications for the government to support MSMEs through targeted interventions, including price stabilization measures and financial assistance programs, in order to maintain business resilience and economic sustainability.

This study aims to analyze the effectiveness of Rengginang MSME registration on Google Maps as a strategy to strengthen the economy in Pahang Village, Babata Village. The background of the research shows that most MSMEs still rely on conventional marketing so that business visibility is relatively low. With a qualitative case study approach, this study explores the experience of the owner of Rengginang Azam MSMEs, Mrs. Siti, who registered her business location on Google Maps. The results of the study show that digitalization through Google Maps has a positive impact in the form of increasing accessibility and reach for customers, especially from outside the village. Location registration allows customers to find more complete information about products and locations, increasing the number of visits to the store. The real impact felt is an increase in sales and profits without additional promotional costs. This study concludes that the use of Google Maps as a digital promotional medium is an effective strategy in strengthening the competitiveness of MSMEs in the digital era. In addition, this finding confirms the importance of digital literacy for MSME actors to utilize technology as a means of business development and strengthening the local economy.

The implementation of the Global Minimum Tax (GMT) through Pillar Two of the OECD/G20 marks a fundamental change in the international tax architecture, especially for developing countries such as Indonesia. One of the key instruments in Pillar Two is the Qualified Domestic Minimum Top-Up Tax (QDMTT), which provides an opportunity for source countries to retain the right to tax the profits of multinational companies with an effective tax rate below 15 percent. This study aims to analyze Indonesia's readiness to face the implementation of GMT through the QDMTT policy, focusing on regulatory aspects and tax administration capacity. The research method uses literature studies with a qualitative-descriptive approach through the analysis of policy documents, tax regulations, as well as academic literature and international reports. The results of the study show that Indonesia's readiness is still in the transition stage. In terms of regulation, Indonesia has shown an initial commitment through the issuance of PMK Number 136 of 2024, but the regulation still needs to be strengthened at a higher level of regulation for long-term legal certainty. From the administrative aspect, the main challenges include the complexity of calculating jurisdiction-based Effective Tax Rates, cross-border data management, as well as increasing the capacity of human resources and information technology infrastructure. This study concludes that the success of QDMTT implementation in Indonesia depends on strengthening regulations, increasing tax administration capacity, and reformulating sustainable investment policies.

MSMEs Traditional culinary MSMEs play a vital role in the Indonesian economy through job creation, income equality, and preservation of local culture. However, limited capital, raw materials, and labor, as well as unsystematic production planning, mean that MSME production decisions are still intuitive, leading to inefficiencies and suboptimal profits. A case study of MSME Sostang Tijang Bruno, a Sundanese cireng producer, shows that cireng production is still based on experience without clear calculations, resulting in a mismatch between production and demand and waste of raw materials. This study aims to optimize cireng production volume using the Graphical Linier Programming method to maximize profits by considering constraints on raw materials, working time, and market capacity. Data were obtained through observation, interviews, and documentation. The decision variables were the production volume of original chicken-filled cireng and spicy chicken-filled cireng. The analysis results showed an optimal production combination of 2.93 kg of original chicken-filled cireng and 0.53 kg of spicy chicken-filled cireng with a maximum profit of Rp499,000 per day. This method is expected to help MSMEs make more efficient and rational production decisions

The increasingly competitive business world demands companies to be able to implement appropriate marketing strategies to improve consumer purchasing decisions. Price and service quality are important factors that influence consumer behavior in determining purchasing choices. PT Era Permata Sejahtera, as a company engaged in general services, has experienced a decline in profits in recent years, which is thought to be related to pricing policies and the quality of service provided to consumers. Therefore, this study aims to analyze the influence of price and service quality on purchasing decisions at PT Era Permata Sejahtera, both partially and simultaneously. This study uses a quantitative approach with a descriptive method. Data were collected through distributing questionnaires to consumers of PT Era Permata Sejahtera, with a purposive sampling technique. Data analysis was carried out using multiple linear regression with the help of SPSS version 26 software, and equipped with validity tests, reliability tests, t-tests, F-tests, and coefficients of determination. The results of the study indicate that partially, price does not significantly influence consumer purchasing decisions, while service quality has a positive and significant influence. Simultaneously, price and service quality significantly influence consumer purchasing decisions.

Cooperatives, as the backbone of the people's economy, play a strategic role in improving the welfare of their members, particularly through the management of business profits. This role becomes even more complex when cooperatives receive government assistance sourced from state finances, as its management concerns not only the internal interests of the cooperative, but also the public interest. In practice, the extensive authority of cooperative administrators is often not balanced with strict restrictions and effective oversight mechanisms, thereby creating the potential for abuse of authority and weak accountability. The purpose of this study is to determine whether legal regulations can limit the authority of administrators so that they do not abuse government assistance and to determine whether existing regulations provide adequate oversight mechanisms. The research method used was normative juridical with a statutory approach and a conceptual approach. The results of the study show that normatively, the authority of cooperative administrators has been limited through the principle of delegation from member meetings and accountability obligations, and reinforced by the state financial legal regime through government assistance. In addition, the supervisory mechanism has been regulated in layers through internal and external supervision, although in practice it still has the potential to be formalistic. The implication of this study is the importance of strengthening the implementation of authority restrictions and effective supervisory mechanisms in order to realize accountable, transparent, and sustainable cooperative governance, while maintaining public trust in government assistance programs.

Corporate financial performance is an important factor in maintaining business sustainability amid increasingly intense competition. One of the commonly used indicators of financial performance is Return on Assets (ROA), which reflects a company’s ability to generate profits through the efficient use of its assets. Corporate profitability is influenced by various internal factors, including capital structure and liquidity. This study aims to analyze the effect of Debt to Equity Ratio (DER) and Current Ratio (CR) on Return on Assets (ROA). This research employs a quantitative approach using secondary data obtained from corporate financial statements. The research sample consists of 36 observations selected through purposive sampling. Data analysis techniques include descriptive statistical analysis and multiple linear regression analysis using SPSS software. The results show that, partially, the Debt to Equity Ratio does not have a significant effect on Return on Assets, while the Current Ratio has a positive and significant effect on Return on Assets. Simultaneously, Debt to Equity Ratio and Current Ratio have a significant effect on Return on Assets, with Current Ratio being the most dominant variable. The findings indicate that effective liquidity management plays a crucial role in improving corporate profitability. The implications of this study are expected to provide useful insights for corporate management in making financial decisions, particularly related to liquidity management and capital structure.