Dynamic business markets require Micro, Small and Medium Enterprises (MSMEs) to continuously innovate in order to maintain competitiveness and increase business growth. This article discusses the product and service innovation strategies implemented by Bakso Simas Business in facing the challenges of a rapidly changing market. This research uses a qualitative method with a case study approach, where data is collected through interviews, observation, and documentation analysis. The results show that innovation in product variants, improving service quality, and utilizing digital technology are the main factors in increasing customer attractiveness and loyalty. In addition, differentiation strategies and adaptation to consumer trends play an important role in maintaining business sustainability. This study provides insights for MSME players in developing effective innovation strategies to face competition in a dynamic business market.
 
 

This study aims to analyze the factors that affect the profitability of banks that go public on the Indonesia stock exchange for the period 2020-2024. The population of this study were 57 banks listed on the Indonesia Stock Exchange and the total sample collected from the purposive sampling method was 10 banks for the 2020-2024 period, obtaining 50 observation data. The data used is secondary data in the form of financial statements with the analysis carried out including inferential statistics, classical assumption tests, panel data regression tests and hypothesis tests (t test, F test, coefficient of determination) which are analyzed using the Eviews version 12 application. The results of the research conducted explain that the Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) has no partial effect on Return On Asset (ROA), while Operating Costs and Operating Income (BOPO) and Net Performing Loan (NPL) have a partial effect on Return On Asset (ROA). The F test results explain that the Capital Adequacy Ratio (CAR), Operating Costs and Operating Income (BOPO), Net Performing Loan (NPL), and Net Interest Margin (NIM) simultaneously affect Return On Asset (ROA).

The distribution of goods and services is a vital component of the Islamic economic system, emphasizing the principles of justice, transparency, and divine blessings. In Islamic thought, distribution is not merely an economic activity but also a means to ensure social welfare and equitable asset ownership. This article explores the concept of distribution from an Islamic economic perspective based on sharia principles such as justice (`adl), trustworthiness (amanah), and the prohibition of usury (riba) and hoarding (ihtikar). Using a descriptive qualitative approach, this study analyzes relevant scholarly literature to understand the role of Islamic distribution channels in building an inclusive and fair economic system. It also highlights the influence of Islamic business ethics, maqasid al-shariah, and the concept of khalifah (stewardship) in promoting a distribution process that is just, transparent, and accountable. The findings reveal that Islamic distribution systems are not only economically efficient but also enriched with spiritual and social values rooted in justice and solidarity.

Break Even Point (BEP) analysis is a method to determine the point where total revenue equals total costs, which is the basis for business decision making. This study examines BEP at PT Maju Bersama, a palm oil plantation company. The definition of BEP includes fixed costs and variable costs associated with production. Assumptions in determining BEP include stability of selling price per unit, consistency of production costs, and no significant changes in market demand. The calculation results show that PT Maju Bersama needs to produce a certain number of units to reach the break-even point. Thus, this analysis provides valuable insight for management in planning production strategies and cost control, as well as increasing the company's profitability in the future.

This study aims to determine the effect of Green Product on Repurchase Intention mediated by Brand Image at Fore Coffee in Makassar. The type of research used is explanatory research, which tests causal relationships between variables through hypothesis testing. The sampling technique employed is non-probability sampling using the purposive sampling method. The sample consists of 106 respondents. Data were collected through questionnaires, and data analysis was conducted using Partial Least Square (PLS) with the help of SmartPLS 3.0 software. The results of the study indicate that (1) Green Product has a positive but not significant effect on Repurchase Intention, (2) Green Product has a positive and significant effect on Brand Image, (3) Brand Image has a positive and significant effect on Repurchase Intention, and (4) Green Product has a positive and significant effect on Repurchase Intention through Brand Image.
 
 

This article aims to conduct a systematic literature review of empirical and theoretical studies of the last five years (2020–2024) that discuss the relationship between financial performance and company value in various countries. The study summarizes the most commonly used financial performance indicators, such as ROA, ROE, EPS, and NPM, and evaluates their contribution to a company's value. In addition, this article analyzes the consistency and variation of research results based on methodology, geographic location, industry type, and theoretical approaches such as signal theory, agency, and stakeholders. The literature selection process is carried out through reputable databases (Scopus, Web of Science, ProQuest) with certain inclusion criteria. The results of the review show that internal factors such as CSR, ESG, green innovation, and risk management generally have a positive effect on the company's performance and value, depending on the context of implementation. This article is expected to be a critical and useful reference for future researchers in developing similar studies.

A company's human resource potential is basically one of the important capital and plays the most important role in achieving company goals. In producing good performance, leadership style, work environment and work motivation are a big influence for PT. Sentral Bra Makmur. The purpose of this study was to determine the effect of leadership style, work environment and motivation on the performance of employees of PT Sentral Bra Makmur in Bogor. This research is in the form of quantitative and qualitative research with data sources from primary data. The technique of sampling used accendintal sampling method with a sample of 100 respondents. The data analysis technique used is multiple regression analysis, t test, F test and coefficient of determination (R2) test. The results showed that leadership style had a significant effect on the performance of employees of PT Sentral Bra Makmur, the work environment had an insignificant effect on the performance of employees of PT Sentral Bra Makmur and work motivation had an insignificant effect on the performance of employees of PT Sentral Bra Makmur.
 
 

Financial statements serve as a crucial communication tool to convey a company's financial performance to investors and other stakeholders. One of the primary analytical tools used in evaluating financial performance is the profitability ratio. This ratio reflects a company’s ability to generate profit from its operational activities, indicating the efficiency of asset and capital management. The types of profitability ratios include Gross Profit Margin, Net Profit Margin, Return on Assets (ROA), Return on Investment (ROI), Return on Equity (ROE), Operating Profit Margin, and Operating Ratio. Each ratio offers unique insights into a company's financial strength. This research uses a library research method and identifies various factors influencing profitability levels, such as capital structure, sales growth, company size, working capital, Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR). The study concludes that profitability ratios are key indicators in assessing financial performance and play a vital role in investment decision-making.

This research focuses on analyzing the factors influencing the business development of Ayam Kampus Cimahi, a take-away culinary business that serves crispy chicken fillet rice with various sambal and sauce options. The study aims to identify and evaluate internal and external factors affecting business growth, enabling the formulation of more effective development strategies. The research employs a quantitative approach by collecting data through surveys and interviews with customers, as well as direct business operational analysis. The collected data is then analyzed to understand the relationship between variables influencing business performance. The findings indicate that digital marketing strategies, product quality, and competitive pricing significantly impact customer satisfaction and loyalty. Additionally, operational efficiency and responsiveness to changing trends are crucial factors in business sustainability. The conclusion of this study emphasizes that effective business management, product innovation, and the utilization of digital marketing strategies can enhance the competitiveness of Ayam Kampus Cimahi in the local culinary market. The recommendations provided include expanding menu variations, optimizing marketing strategies, and improving operational management to ensure sustainable business growth.

This study aims to evaluate the role of green accounting in supporting environmental sustainability at PT Dharma Satya Nusantara Tbk (DSNG). Using a qualitative case study approach, the research analyzes the company's sustainability reports. The results indicate that DSNG systematically records environmental costs and investments, including the conservation of 8,733 hectares of forest, the use of renewable energy, and the implementation of the NDPE (No Deforestation, No Peat, No Exploitation) policy. DSNG also engages local communities through training and sustainable forestry programs. The implementation of green accounting enhances the company’s transparency, accountability, and reputation, while also contributing to the achievement of the Sustainable Development Goals (SDGs). Green accounting has proven to be a strategic tool for promoting comprehensive and long-term sustainable performance in the agribusiness sector.