The objective of this research was to understand and analyze the determination of the Cost of Goods Sold (COGS) by CV. Sinar Abadi Kendari; the calculation of profit obtained by the company; and the impact of the COGS on profit enhancement at CV. Sinar Abadi Kendari. This study falls under the category of descriptive quantitative research and utilized both primary and secondary data, including initial inventory data, purchasing data, final inventory data, sales data, and profit data for the period of January to December 2021 obtained from the company CV. Sinar Abadi Kendari, which is the subject of this research. The analytical tools used were quantitative descriptive analysis and correlation analysis using SPSS software.
 
The results of the research, through quantitative descriptive analysis, indicated that the COGS determined by CV. Sinar Abadi Kendari effectively increased the company's profit. Furthermore, the correlation analysis revealed a significant influence of the COGS on profit, with a negative correlation direction. Thus, it was concluded that the COGS has a significant impact on profit.
 
This study aims to examine the processes involved in determining the Cost of Goods Sold (COGS), computing profits, and the effect of COGS on profit enhancement at CV. Sinar Abadi Kendari. Adopting a descriptive quantitative approach, the study analyzes primary and secondary data ranging from initial and final inventory, purchases, sales, to company profits over the year 2021. Quantitative descriptive and correlation analyses were performed with the aid of SPSS software. Findings from the descriptive analysis confirm that COGS determination at CV. Sinar Abadi Kendari contributes to profit growth. Correlation analysis demonstrates a significant and negative relationship between COGS and profit, affirming the substantial effect of COGS on profit. The study concludes that COGS plays a crucial role in influencing profit margins and proposes that effective management of COGS is essential for enhancing company profitability.

This study aims to analyze the financial performance of banks listed on the Indonesia Stock Exchange, focusing on PT. Bank Rakyat Indonesia (BRI) and PT. Bank Mandiri for the period 2020-2022. The method used is financial ratio analysis, including activity ratios, profitability ratios, liquidity ratios, and solvency ratios. The analyzed data shows that the financial performance of both banks in terms of activity ratios has not reached an efficient and effective level. However, in terms of profitability ratios, both banks show good performance with the ability to generate above-average profits. On the other hand, the liquidity and solvency ratios of both banks are below average, indicating a lack of ability to meet short-term and long-term obligations. This study uses a purposive sampling approach, based on specific criteria that have been established. The results of the study provide insights regarding the importance of managing financial ratios to improve the financial performance of banking in Indonesia.

The purpose of this article is to provide an overview of formal leaders in formal Islamic educational institutions. Formal leaders in formal Islamic education institutions are individuals who give commands or influence subordinates to carry out activities in accordance with established procedures and methods in order to achieve common goals. The method used is library research and content analysis with a qualitative approach. Library research is research carried out by reviewing various journals, books and other relevant references. The research results show that formal leadership in formal Islamic education institutions has a very large role in improving institutional performance in various aspects. There are five dimensions of leadership which include (1) leadership goals, (2) individuals who influence the group (3) individuals who are influenced, (4) interaction processes, and (5) situations where leadership takes place. The most basic types or styles of leadership are authoritarian leadership, democratic leadership and laissez faire leadership. Formal institutions consist of institutions established by the government and non-governmental organizations. Leaders of these institutions are required to have 2 competencies, namely core competencies (soft skills) and technical-knowledge competencies (hard skills). These two competencies are described in levels of proficiency with the lowest level being level 1 and the highest being level 5.