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The Suez Canal has played a significant role in assisting and expediting the delivery of heavy goods on cargo ships from Asia to Europe, accommodating 12 percent of total global trade. The Suez Canal is a very important source of foreign currency for Egypt, a country that is still grappling with a variety of long-standing economic problems. Since October 2023, Yemen's Houthi group has been targeting ships in the Red Sea that it claims are connected to Israel in solidarity with Palestinians facing Israeli attacks in the Gaza Strip. This ongoing tension in the Red Sea not only impacts the Suez Canal, but also the maritime transportation market, trade movements, and international supply chains, as taking alternative routes means increasing shipping time and operating costs. Despite its important role as an international shipping lane, The Suez Canal has experienced a decline in status on the global stage due to various geopolitical events and economic crises that have occurred. This study aims to analyze the reciprocal relationship between international market dynamics and the strategic role of the Suez Canal. The chapter begins with an analysis of the impact of the Palestinian-Israeli conflict on international trade flows through the Suez Canal, followed by a discussion of the impact of the global economic crisis and conflict mitigation efforts on maritime security of shipping traffic. Finally, this chapter provides solutions that can be offered from the perspective of maritime security theory and international conflict theory.

The purpose of this study is to evaluate and study how Non-Performing Loan (NPL), Third Party Funds (TPF), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Operating Costs to Operating Income (BOPO) affect credit distribution. Quantitative research uses secondary data from the financial statements of banking service companies listed on the Indonesia Stock Exchange in 2018–2022. A sample of 235 companies was collected through a purposive sampling method. Data was processed using the SPSS application. Multiple linear regression analysis was used to conduct this analysis. The results of the study showed that the Non-Performing Loan (NPL) Third Party Funds (TPF) variable with credit distribution did not have a significant positive impact. The Capital Adequacy Ratio (CAR) and Operating Costs to Operating Income (BOPO) variables had a significant negative impact on credit distribution, while the Loan To Deposit Ratio (LDR) variable had a significant positive impact.

In recent years, demand for these products has increased along with awareness of the beauty and durability of bengkirai wood. Although SMEs contribute significantly to the Indonesian economy, they face challenges, including access to financing and production efficiency. This study aims to understand how Rumah Parquet accounts for costs related to maintaining environmental quality in its production process. The methodology used included interviews and regression data analysis to calculate Cost of Goods Manufactured (COGS), Operating Expenses (BOP), and profit and loss statements. The results show that Rumah Parquet has not fully integrated environmental quality costs in the COGS calculation, which has an impact on profitability and business sustainability. The findings provide insights for industry players on the importance of better cost management to improve product competitiveness. This research also contributes to the literature by highlighting environmental aspects in cost calculation in the SME sector.  

Public transportation has many benefits. However, currently public transportation has not been able to survive in providing its services. Prices and financing are at the heart of the problem of developing public transport. The initial effort to revive public transportation is to find out the ability and willingness of the community to pay for public transportation and compare it to the operational costs incurred by service providers in running their business. The ability to pay is known as Ability to Pay (ATP) and Willingness to Pay (WTP) is explored through analysis of questionnaire data collected using Accidental Simple Random Sampling from the people of Bandar Lampung City aged between 15 and 65 years. The results of the analysis show that the ATP (Rp. 2,824.27/km) and WTP (1,970.92/km) of the people of Bandar Lampung City are still above the applicable tariff (Rp. 300.00/km). Vehicle Operational Costs (BOK) for public transportation cannot yet be covered by fare revenues obtained with an average loading factor (16.45%). For a loading factor of 70%, according to World Bank standards, a tariff of IDR is required Rp 710.23/km to cover vehicle operating costs.

Implementation of Complete Systematic Land Registration (PTSL) in Bunut District is one of the biggest PTSL activity targets at the Pelalawan Regency Land Office for the 2021 fiscal year, namely 7,964 Land Rights Certificates (SHAT), however the realization achieved was only 3,728 Certificates (K1). Because of this, the research is intended to examine how Complete Systematic Land Registration (PTSL) activities are implemented in Bunut District and what factors hinder the Implementation of Complete Systematic Land Registration (PTSL) activities in Bunut District. The theoretical concept used is the Policy Implementation Theory according to the Theory of George C. Edward III. This research uses a qualitative method with descriptive data analysis. Data collection techniques are carried out using interviews, observation and documentation. Data analysis techniques with stages of data collection, data reduction, data display and confirmation of conclusions. The research results show that the implementation of Complete Systematic Land Registration (PTSL) activities in Bunut District is in accordance with Standard Operating Procedures (SOP) based on Minister of ATR/Head of BPN Regulation No. 6 of 2018 concerning PTSL and there are several obstacles in its implementation including: Lack of human resources at the Pelalawan Regency Land Office, lack of enthusiasm regarding the imposition of BPHTB, the existence of plots of land that enter or intersect with PIPPIB areas and forest areas, the imposition of PTSL preparation costs, land owners who are not available or cannot be contacted.

One of the crucial components in human resource management is a fair and appropriate compensation system. This research analyzes the compensation system at UKM XYZ in Bogor Regency using the Overlapping method. Analysis methods include descriptive analysis, job analysis, given system method analysis, and salary mapping analysis with the Overlapping method. The results showed that the initial salary of UKM XYZ was not ideal because the mid-to-mid value comparison was still greater than the spread value. After revamping with the Overlapping method, a new compensation structure was obtained with an increase in operating costs of 6.75%. A competitive and fair compensation system is expected to improve employee motivation, productivity, and performance as well as the competitiveness of UKM XYZ in the industry. This research provides recommendations for UKM XYZ to implement a new compensation system based on the Overlapping method to meet the needs of the company and employees.

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 infrastructure, utilities and transportation sectors play an important role in a country's economy. Profitability is a key indicator in assessing the performance of companies in this sector. However, achieving profitability is faced with various challenges, including large capital investments, high operating costs, strict government regulations, and changes in global economic conditions. This study uses a literature study method to analyze the factors that affect the profitability of companies in the infrastructure, utilities, and transportation sectors. The results of the analysis show that financial factors, operational efficiency, technology, regulations, and external conditions such as market demand and global energy prices play a significant role in determining the level of profitability. Companies that are able to manage their capital structure, utilize technology, and adapt to regulations and dynamic economic conditions have a great opportunity to improve their financial performance. This study provides in-depth insights into how companies can manage internal and external factors to achieve sustainable profitability.  

In the background of this research problem, namely, operating costs have increased and working capital has decreased while net profit has increased, which should make high operating costs lower profits and lower working capital lower net profit. The occurrence of this phenomenon so researchers raised this issue.This study uses quantitative research methods and sampling using purposive sampling techniques with homogeneous sampling category criteria. The results of the research found from the three variables used that have an influence, namely operating profit has a significant effect on net profit with a value of 0.0000 and after being tested simultaneously operating profit also has a significant effect on net profit with a value of 0.0000 while working capital has no effect on net profit with a value of 0.1483. From the results of the study, the authors draw a conclusion that working capital does not always decrease will make net profit decrease. excess income is based on low operating profit and high working capital.

This study aims to analyze and compare the financial performance of Islamic banks and conventional banks in Indonesia using library research methods. Data sources come from related literature such as scientific journals, articles, previous research reports, and relevant online sources. Bank financial performance is measured through several ratios including capital ratio (CAR), asset quality (NPL), liquidity (LDR), profitability (ROA and ROE), and efficiency (BOPO) which are calculated based on the bank's financial statements. The results of the analysis show that in general the financial performance of both types of banks is in a healthy condition and meets regulatory standards. However, there are differences in performance in several ratios individually. Conventional banks tend to have better performance in CAR, NPL, BOPO, and ROA ratios, indicating better capital quality, assets, operating costs, and profitability. Meanwhile, Islamic banks show better liquidity performance (LDR) and asset growth. However, the difference in performance is not yet fully statistically significant. In general, the financial performance of conventional banks is superior. However, the performance of Islamic banks also experienced an annual increase. To improve competitiveness, Islamic banks need to continue to make improvements, especially in terms of capital, cost management, credit quality, and increasing fee-based products. Both types of banks have developed and operated harmoniously without causing significant financial turmoil. The results of the study are expected to provide a stronger picture of the comparison of the financial performance of Islamic and conventional banks in Indonesia.    

Background: The emergence of Islamic banks will definitely increase competition in the banking market. Many factors influence banking growth in Indonesia. The current condition has two main threats that must be considered because they can show the weakness of global banking: the weakening of the commercial property market and the connection of banks with non-bank financial institutions. Method: This study uses descriptive statistics, normality test, and independent sample T test. Results: Conventional and sharia banks do not have significant differences in financial performance, according to the Return On Assets (ROA), Capital Adequacy Ratio (CAR) indicators. On the other hand, the Return On Equity (ROE), Loan to Deposit Ratio (LDR), and Operating Costs Operating Income (BOPO) indicators show that there is no significant difference in financial performance between conventional and sharia banks. Conclusion: Islamic banks show better performance than conventional banks in terms of Return On Assets (ROA), Capital Adequacy Ratio (CAR) and BOPO. These ratio values ​​have higher values. However, conventional banks show better performance in Return On Equity (ROE) and Loan to deposit ratio (LDR) with better average ROE and LDR values.

The artisanal shipping industry in Indonesia, particularly in Batam and Tanjungpinang, has experienced significant stagnation and decline due to the aging fleet and fleet extinction. The background of this study is based on the importance of the artisanal shipping industry in supporting the local and national maritime economy, as well as the major challenges facing the sector in maintaining efficient and sustainable operations. The purpose of this research is to analyze the juridical factors that cause the non-development of the people's shipping industry in the area, as well as identify legal measures that can support the development of this industry.  The research method applied combines normative and empirical approaches through case studies in Batam and Tanjungpinang. Data was collected through in-depth interviews with boat owners, fishermen, government officials, and maritime law experts, as well as analysis of relevant documents. The research integrates John Austin's positive law theory, Lawrence M. Friedman's legal system theory, and systems theory to analyze interactions within the maritime legal system. The results show that burdensome regulations, lack of access to financing, declining competitiveness, as well as environmental impacts and socio-economic factors are the main causes of the underdevelopment of the community shipping industry. Strict regulations and high operational costs make it difficult for small boat owners to comply with regulations, while limited access to financing hinders fleet rejuvenation and upgrades. An aging and inefficient fleet lowers the industry's competitiveness, and environmental pollution from old vessels worsens operating conditions. Suggestions include revising regulations to simplify and reduce administrative burdens, providing accessible financing and subsidy schemes, improving port infrastructure, and training and certification programs for ship owners and crew. In addition, international cooperation is also needed to adopt technology and best practices in the shipping industry. The implementation of these recommendations is expected to support the development of the small-scale shipping industry in Batam and Tanjungpinang, improve competitiveness, and make a greater contribution to Indonesia's maritime economy.    

Abstract One of the government organizations tasked with managing affairs in its operational area in order to protect, be responsive, resolve, and rescue protected from fire is the Padangsidimpuan City Fire and Rescue Service. Performance is a term used to describe how well the implementation efforts in fulfilling the vision and mission of the organization. This research is in order to evaluate the effectiveness of the expenditure budget, namely from 2018 to 2022. The purpose of this budget capability evaluation is to assess the absorption of expenditure during the budget period. This study used a qualitative methodology combined with quantitative data collection and documentation methods. Descriptive analysis methods were used using efficiency ratios, expenditure growth analysis, operating expenditure and capital expenditure compatibility analysis, expenditure variance analysis. Based on the results of research using expenditure variance analysis, budget performance can be said to be good because there are no expenditures that exceed the budget. Analysis of expenditure growth between 2018-2022 shows positive growth. The findings of the expenditure conformity analysis show that operational costs use more of the expenditure budget than capital expenditure. In addition, with an average of 92.05%, the efficiency ratio of budget realization indicates that the use of the 2018-2022 budget is less efficient.

This study aims to determine the effect of liquidity, profitability, capital structure, and company operating costs on corporate income tax. The population in this study is property and real estate sector companies listed on the Indonesia Stock Exchange in the financial statements for the 2019-2023 period. The sampling technique in this study used the purposive sampling method and obtained samples from 50 companies. The analysis techniques used are multiple linear regression analysis using SPSS software version 26.0. The results of this study show that Liquidity has a negative and significant influence on Corporate Income Tax, Profitability not significantly influential on Corporate Income Tax, Capital Structure not significantly influential on Corporate Income Tax. Company Operating Cost has a positif and significant influence on Corporate Income Tax.

Sosis Solo Gajahan is a business operating in the food industry, the problem faced by the company is whether the control of raw material inventory for Sosis Solo Gajahan is efficient and whether the application of the Material Requirement Planning (MRP) method can streamline the cost of raw material inventory for Sosis Solo Gajahan. The aim of this research is to consider the company's efficiency in raw material inventory costs and can be used to make decisions related to the efficiency of raw material inventory costs. By using the Material Requirement Planning (MRP) method which consists of the Lot For Lot (LFL), Economic Order Quantity (EOQ) and Period Order Quantity (POQ) methods. Based on the results of the total cost calculation according to company policy of IDR 5,131,580 and based on the Material Requirement Planning (MRP) method, which consists of the Lot For Lot (LFL) technique of IDR 696,000, the Economic Order Quantity (EOQ) technique of IDR 1,290,360, and the Period Order Quantity (POQ) technique of IDR 696,000, the researchers concluded that the most efficient method applied at Sosis Solo Gajahan was the Lot For Lot (LFL) and Period Order Quantity (POQ) methods. The Lot For Lot (LFL) method produces inventory costs of IDR 696,000 and the Period Order Quantity (POQ) method produces inventory costs of IDR 696,000 and it is best to calculate raw material inventory control costs using the Material Requirement Planning (MRP) method with the Lot For Lot technique ( LFL) and Period Order Quantity (POQ) techniques, because they can achieve efficient raw material purchasing costs compared to current company policies.

Daily human activities, either directly or indirectly, produce waste, both in the form of organic waste and non-organic waste. Rengat City People's Market is a place that has quite large potential in producing waste. The increasing activity of the Rengat City People's Market has resulted in an increase in the amount of waste that must be managed. The amount of waste will affect the amount of vehicle operational costs incurred, so it is necessary to calculate vehicle operational costs by considering the traffic conditions involved and also the transportation time. Vehicle operating costs (BOK) are calculated using the PCI (Pacific Consultants International) method. The distance covered by the arm roll vehicle is 32.6 km/day and the travel time is 1.1 hours at a speed of 29.64 km/hour. Based on the results and discussion of the research, it can be concluded that the cost of transporting Rengat City public market waste using arm roll vehicles is IDR. 21,042.20/m3, in a day the total cost of transporting waste is 168,337.57/day.  

Exploring the concept of the Windows serverless operating system as a solution in the development and deployment of modern applications. Through a quantitative approach, this study evaluates how serverless technology can improve efficiency, reduce costs, and speed up the application development process. Using case studies and data analysis, this study provides practical guidance for developers and organizations in adopting serverless architectures in Windows environments.    

One way management can control the foundation better is by controlling operating costs as effectively and effectively as possible. An operational audit is a systematic process used to assess how effective and efficient operations are under internal supervision. This audit report is submitted to the management along with recommendations for improvement. This study aims to find a more efficient way to control operational costs through operational audits. The research method used is using a qualitative descriptive method. Based on the research, it can be concluded that the Foundation's operational audit has been carried out independently and in accordance with applicable audit theories and standards. The operational auditor remains objective and can carry out his responsibilities honestly and carry out all his or her abilities in auditing. In addition, operational auditors are still reflected in the position of the audit unit.

The product life cycle was first used in US Department of Defense military matters, where it applied mainly to DoD procurement of military equipment. Its use has expanded by companies operating in various sectors, such as building and construction, machinery and equipment manufacturing, and other industries that require high costs, and the life cycle of their products is relatively long and has clear stages, as the complete product life cycle mainly covers the costs of research, experimentation, acquisition, maintenance, transportation, and storage, and that the essence LCC is not only the running cost, but also the cost related to the product.The research at Nasr General Company for Mechanical Industries aims to shed light on two main tools of contemporary cost management that work to calculate the cost of the product over the product life cycle and make improvements to it continuously according to the continuous improvement technique. Thus, they work appropriately to reduce product costs and the costs are calculated according to The accounting system prepared in the company under investigation..

In the current era of rapidly developing globalization, rapid technological changes, shifting consumer preferences, and global market dynamics encourage Small and Medium Enterprises (SMEs) to adapt, innovate, and strategize intelligently. This article discusses a business strategy designed for SME XYZ, a company operating in the food and beverage sector, especially in the coffee shop industry which is growing rapidly in Indonesia. This research uses the PESTLE and SWOT approaches to analyze the internal and external conditions of UKM XYZ. The analysis results show that SME XYZ has internal strengths such as high-quality coffee, excellent service, and a competent management team, as well as external opportunities such as Gen Z lifestyle trends and online ordering. However, challenges such as high operational costs and inflation need to be addressed. Recommended strategies include strengthening branding, increasing operational efficiency, and presenting innovative menus. With the right strategy, SME XYZ has the potential to become a major player in the food and beverage industry.