Increase In Profit Research Articles

Carbon emission constraint: A catalyst for the shift from real economy to financialization?

AbstractThe goals of carbon peak and carbon neutrality have gained significant attention in China. Carbon‐intensive corporates are tasked with decoupling economic growth from carbon emissions. This research examines their potential for financialization based on the compulsory fulfillment requirement of carbon emission allowances and the emission‐free characteristics of financial assets. This research finds that carbon emission policy significantly promotes corporates to allocate more capital toward business operations in the real economy. It leads to an increase in capacity utilization efficiency and profitability for the main business. The findings support that the policy has a positive impact on the real economy.

77 Differences in carcass quality and meat quality between cattle of different breed types

Abstract Crossbreeding cattle in the beef industry is a common practice to improve production and increase profitability. Introducing Bos indicus (BI) genetics into cattle herds is one potential method to improve production, as they are able to withstand higher temperatures, are better adapted to nutritional stress, and consume less water than Bos taurus (BT) cattle. However, introduction of BI genetics is known to decrease both carcass and meat quality compared with those from BT cattle. As such, the objective of this study was to determine how crossbreeding commercial Angus cows with Santa Gertrudis bulls to incorporate BI genetics impacts carcass and meat quality of the resultant offspring. This study utilized 38 steers of two different breeds: Angus (AN; n = 29; 100% BT) or Santa Gertrudis influenced (SG; n = 9; 19% BI, 81% BT). All steers were fed the same typical ration and harvested at a commercial facility once industry average body weight and backfat standards were met. Hot carcass weight (HCW), ribeye area (REA), yield grade (YG), and marbling scores were collected at harvest. Individual loins were collected for meat quality analysis. Meat quality data were collected after 14 d of wet aging at 4˚C. Meat color data was collected on d 0, 3, and 7. Statistical analysis was done using the MIXED procedure of SAS to assess the main effect of breed. Color analysis was conducted with day as a repeated measure. Least squares means were separated using Tukey-Kramer adjustments. Angus cattle had an increased (P = 0.009) REA and tended to have a reduced (P = 0.06) YG than SG cattle. However, no differences (P ≥ 0.13) between breeds were observed in HCW or marbling score. Additionally, no differences (P ≥ 0.08) were observed in meat quality (pH, drip loss, cook loss, Warner-Bratzler Shear Force, or Texture Profile Analysis) between breeds. There was not a day x breed (P > 0.65) or breed (P ≥ 0.57) effect for L*, a*, or b* color values. Day affected (P = 0.008) L*, a*, and b*, such that a* and b* both increased on d 3, then decreased on d 7, while L* increased on d 3 and remained consistent until d 7. These results are promising as they indicate there may not be differences in carcass quality and meat quality when utilizing this method to introduce BI genetics into a traditional BT production system. As such, this could be a useful tool in managing production systems in our beef herds. However, future research with a larger sample size will be necessary to gain more conclusive results.

The Effect of Net Profit on Cash Dividends and Stock Prices as Intervening Variables in Mining Sub-Sector Companies Listed on the Indonesia Stock Exchange 2018-2022

A positive increase in net profit can cause the stock price to rise, because this increase in stock price can affect investor perception and managerial decisions, including certainty regarding future dividend distribution. This study aims to assess the influence of net profit and cash dividends on stock prices as intevening variables. In this study, the data used is panel data, which is a combination of time series data and cross section data. The time series data used is 2018-2022. The population in this study is all mining sub-sector companies listed on the Indonesia stock exchange. The determination of the sample in this study was carried out using the purposive sampling method, with the main criterion of LQ45 index companies. The results of this study found that Net Profit has an effect on Cash Dividends, then Cash Dividends have an effect on Stock Prices.

Questioning profit inflation as an explanation of the post-pandemic inflation

The COVID-19 pandemic eventually gave rise to large increases in profits, profit shares and inflation rates. A major controversy has developed among economists and in the media about whether this was largely caused by profit inflation, that is, by increases in the percentage mark-ups set by firms. The paper attempts to clear some confusions regarding the issue of profit inflation, dealing with its definitions and the complexities of its measures. In particular, it shows that increases in economic activity and increases in the relative cost of domestic or imported inputs will lead to an increase in realized profit margins even if percentage mark-ups remain constant. The paper also lists a series of factors that may mitigate the results of empirical studies that show an increase in the aggregate value of this percentage mark-up.

AN ECONOMICS OF POTATO PRODUCTION IN KANGRA DISTRICT OF HIMACHAL PRADESH

In Kangra district of Himachal Pradesh is renowned for its disease-free quality seed potato production, an economic study of 200 growers grouped into small (105) and large (95) farms revealed an overall cost of cultivation at Rs. 94,667 per farm and Rs. 3,08,051 per ha in 2022-23. Among all inputs, potato seed accounted for 29% per hectare, while human labor constituted 27% of costs. The total variable cost was 89%, with fixed costs at 11% per ha. Gross income averaged Rs. 4,67,705 per ha. Efficiency analysis across farm categories showed the cost of potato production at Rs. 250 per quintal (q). Large farms exhibited a slightly higher output-input ratio (1.52) compared to small farms. Production costs ranged from Rs. 1,195 to Rs. 1,270 per q for large and small farms, respectively, with variable costs higher on small farms (Rs. 1,117) than on large ones (Rs. 1,074) per q. The reported benefit-cost ratio stood at 1.88, indicating favorable returns. Potato prices ranged from Rs. 1,860 to Rs. 1,880 per q, with larger farms realizing higher prices. Break-even analysis suggested the need for small, large, and overall farm categories to achieve at least 50.72, 38.02, and 44.14 q of potatoes, respectively, to maintain a no-profit, no-loss condition. The analysis underscores potential profit increase by optimizing human labor, manure, and fertilizer use.

Green konsumerisme Sebagai Kritik Terhadap Peran Manusia Dalam Gerakan Lingkungan

As public awareness and government pressure increases, industries are undertaking "green marketing" efforts. Green marketing is a combination of activities, including product modifications, changes to the production process, packaging changes, and advertising modifications to promote environmentally friendly products (Mishra and Sharma, 2014). Green marketing seeks to tempt green consumers in an effort to expand the market and increase profits. Environmentally friendly production practices are no longer seen as an obligation, but rather as a strategic business tactic that is profitable. Thus, green consumerism is part of green capitalism that seeks to reduce environmental impacts by utilizing market forces and profit motives (Scales, 2014). Scales also adds that green consumerism refers to the formation of a new commodity fetishism, whose impact is greater than it seems. Because in trying to provide information about the "greenness" of a product, green consumerism simplifies what green is. Environmental impacts are simplified and abstract concepts such as "green" are reduced to labels, symbols and metrics. This can direct consumers' focus to one issue and forget about others. Departing from the facts above, this paper will provide an understanding of how biased the role of humans in environmental preservation is today. Using descriptive qualitative research methods by focusing on literature reviews and research data from journals and documentary videos related to invisible hand practices and the ecogreen industry.

The Effect of Asset Structure, Bank Size, Profitability, Bank Growth, and Liquidity on Capital Structure of Islamic Banking in Indonesia

This research investigates how different factors such as asset structure, bank size, profitability, bank growth, and liquidity affect the capital structure of Islamic (Sharia) banking in Indonesia. The study focuses on Sharia banks listed on the Indonesian Stock Exchange (BEI) and analyzes data from 3 selected companies using purposive sampling and their monthly reports. The research uses Structural Equation Modeling (SEM) with the SmartPLS program for data analysis. The findings show that asset structure and profitability have a significant impact on the capital structure, while bank size, bank growth, and liquidity do not. The results also reveal that asset structure affects capital structure positively, where an increase in asset structure will also increase capital structure, while profitability affects capital structure negatively, where an increase in profitability will decrease capital structure

Analysis Of Financial Performance Of Muhammadiyah Aisyiyah Hospital In Jakarta Before And After The Covid-19 Pandemic

This study aims to analyze differences in the financial performance of the Muhammadiyah-Aisyiyah Hospital (RSMA) in Jakarta before and after the COVID-19 pandemic. Data was obtained from financial reports (2017Q1-2022Q4) which were analyzed using the ANOVA difference test. Based on the analysis and discussion, it was found that there was a significant difference in financial performance in the financial ratios of TATO and PBT, while the difference in DAR was not significant before and after the COVID-19 pandemic in the RSIJ Group. Apart from that, it was found that financial performance was better after the COVID-19 pandemic.This research provides practical insights for hospital managers and stakeholders in designing more effective policies for financial management during and after the pandemic. The increase in the Debt to Assets Ratio in several hospitals shows the need for better debt management strategies, while the decrease in the Total Assets Turnover Ratio emphasizes the importance of increasing the efficiency of assets use. The increase in Profit Before Tax in several hospitals indicates opportunities to increase profitability through appropriate management despite existing challenges. To improve the financial performance of Muhammadiyah private hospitals in DKI Jakarta, it is recommended to improve asset management to make it more effective, diversify income sources to reduce financial risks, improve revenue and operational expense management strategies, and invest in advanced health technology.

Earnings Management Trend in Manufacturing Companies Sub-Sector Food and Beverage Listed on the Indonesia Stock Exchange Year 2019-2023

This study aims to analyze the trend of earnings management in manufacturing companies operating in the food and beverage sub-sector listed on the Indonesia Stock Exchange. Earnings management trends encompass methods used by companies to manipulate or manage their financial statements. Factors influencing earnings management include tax planning, income tax expenses, and profitability. The management's goal is to enhance corporate earnings to reflect stable profits, thus accurately portraying the company's financial performance in future periods. The study population consists of 45 companies, with a sample of 9 companies selected using purposive sampling. Data collection utilized secondary data from quarterly financial reports of manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023. The research employed descriptive analysis to assess earnings management trends as predictors of profit increases. The findings reveal significant fluctuations in earnings management practices among food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the period from 2019 to 2023.

Analyzing Enterprise Valuation of Mergers and Acquisitions (M&A) and Reorganization

In terms of annual gross tonnage, China's shipbuilding sector ranked second in the world in 2019. CSSC integrated the industrial chain through M&A, eventually becoming the world's first shipbuilding group six years later. The purpose of this research is to investigate if the third merger and reorganization are propelling CSSC to become the world's first shipbuilding group. This article will utilize the event observation method and financial accounting analysis to investigate how the third merger and reorganization affected CSSC's value. The third M&A restructuring announcement has boosted market participants' expectations for the industry and CSSC's future prospects. However, CSSC faces pitfalls. First, the current absence of net profit implies that the underlying business is lucrative. If CSSC intends to pursue future M&A, it may need to lower its current asset-liability ratio to a more secure level in order to improve the competitiveness of its primary activities and increase profitability.

The Impact of Lifestyle on Online Purchasing Decisions and Repurchase Intentions of Shopee Customers

Purchasing decisions because many factors can influence how buyers act towards products or services. When buyers want to buy something, they have to go through several stages. The initial stage is problem recognition, where they know what they need. Once they know what they need, they will be encouraged to seek additional information to meet their needs. Each person has unique characteristics. There are different cultures, ages, educations, jobs, activities, and hobbies. Producers must be able to steal the attention of various consumers so that the goods they sell are purchased. Marketers must understand consumer behavior, actions and ways of thinking so they can create effective marketing strategies. Consumers will respond to marketers' actions if they have the right strategy. The ability to compete increases when marketers take over the study of consumer behavior. There are several components that influence repurchase intentions, namely 1. Consumer satisfaction: if customers are satisfied with the services provided, the company will become better in the eyes of customers, reduce purchasing costs, reduce failure costs, increase profits, and reduce trial and error purchases. so customers will prefer to buy again. 2. Brand preferences: brands are constituents of differentiation attributes that influence customers' perceptions of what they buy.

Determinants of Capital Structure: A Case of Nepalese Non-Financial Firms

This study examines the determinants of capital structure in the context of Nepalese non-financial firms. Short term debt ratio and long term debt ratio are selected as the dependent variables. The selected independent variables are assets tangibility, liquidity, non-debt tax shields, firm size, profitability, Tobin’s q and firm’s age. The study is based on secondary data with 105 observations from 7 hydro power firms, 3 hotel industries and 4 manufacturing firms listed in Nepal Stock Exchange (NEPSE). The data were collected from annual reports of the selected non-financial firms. The correlation coefficients and regression models are estimated to test the significance and importance of determinants of capital structure in the context of Nepalese non-financial firms. The study showed that assets tangibility has a positive impact on long-term debt ratio and short-term debt ratio. It indicates that higher the assets tangibility, higher would be the long-term debt ratio and short-term debt ratio. Similarly, liquidity has a positive impact on long-term debt ratio and short-term debt ratio. It indicates that increase in liquidity leads to increase in long-term debt ratio and short-term debt ratio. Likewise, non-debt tax shields has a positive impact on long-term debt ratio and short-term debt ratio. It indicates that increase in non-debt tax shields leads to increase in long-term debt ratio and short-term debt ratio. Further, firm size has a positive impact on long-term debt ratio and short-term debt ratio. It indicates that increase in firm size leads to increase in long-term debt ratio and short-term debt ratio. In addition, profitability has a positive impact on long-term debt ratio and short-term debt ratio. It indicates that increase in profitability leads to increase in long-term debt ratio and short-term debt ratio. Likewise, Tobin’s q has a positive impact on long-term debt ratio and short-term debt ratio. It indicates that higher the Tobin’s q, higher would be the long-term debt ratio and short-term debt ratio. Moreover, firm’s age has a negative impact on long-term debt ratio and short-term debt ratio. It indicates that higher the firm’s age, higher would be the long-term debt ratio and short-term debt ratio.

Impact of Corporate Governance on Market Price of Share and Stock Return in Nepalese Commercial Banks

This study examines the effect of corporate governance attributes on market price of share and stock return in Nepalese commercial banks. The dependent variables are market price of share and stock return. Similarly, the independent variables are company size, board size, board diversity, audit committee, non-performing loans, profitability and leverage. The study is based on secondary data of 15 commercial banks with 105 observations for the period from 2015/16 to 2021/22. The data were collected from Banking and Financial Statistics published by Nepal Rastra Bank, publications and websites of Nepal Rastra Bank (NRB) and annual reports of the selected commercial banks. The correlation coefficients and regression models are estimated to test the significance and importance of corporate governance on the market price of share and stock return of Nepalese commercial banks. The study showed that audit committee size has a positive effect on stock return. It means that increase in audit committee size leads to increase in stock return. However, leverage ratio has a negative effect on stock return. It means that increase in leverage ratio leads to decrease in stock return. Similarly, profitability has a positive effect on market price of share and stock return. It means increase in bank profit leads to increase in market price of share and stock return. Similarly, board diversity has a positive effect on market price of share and stock return. It implies that increase in female board directors leads to increase in market price of share and stock return. However, nonperforming loans has a negative effect on market price of share. It implies that increase in nonperforming loans leads to decrease in market price of share. Similarly, board size has a positive effect on market price of share and stock return. It means increase in board size leads to increase in market price of share and stock return.

Executive Work Experience and Company Investment Efficiency

Objective - The growth as well as the longevity of a firm are determined by the investment in fixed assets. This strategy requires a competent manager to ensure the optimal utilization of investment options. According to the upper echelon theory, performance can be influenced by experience. Managerial experience and competence can result in effective resource allocation, reduce resource wastage, increase profitability, and accelerate company growth. Our study aims to investigate how the job experience in accounting and/or finance of the Chief Executive Officer (CEO) and Chief Financial Officer (CFO) affects investment efficiency.Design/Methodology - The study was conducted on 171 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019. We used generalized least square regression to test the hypotheses.Results - The study found that CEOs with work experience in accounting and/or finance tend to reduce inefficient investments. However, this relationship does not hold true for CFOs.Research limitations/implications - The study indicates that the CEO's accounting and financial expertise is vital in facilitating effective investment choices. Therefore, companies should consider work experience, particularly in the field of accounting and/or finance, to enhance managerial performance in achieving investment efficiency, consequently leading to an increase in profitability and growth for the company.Novelty/Originality - Prior research examined the influence of the work experience of CEOs and CFOs as auditors on the efficiency of a company's investments. This study incorporates the work experience of CEOs and CFOs in accounting and/or other financial domains.

Predictive Analysis of the Amount of Batik Production Using the Fuzzy Sugeno Algorithm

To meet market demand, a company must be able to plan and determine the amount of appropriate and timely production to compete with other companies. To support this, we need a system that can determine the product's production amount so that the product can be sold according to expectations and the desired target. This study aims to determine the amount of production through a decision support system using the Fuzzy Sugeno algorithm in the form of logic used to produce a single decision or crisp. This research was conducted on batik production in a company. The problem in the batik production process is the amount of production that differs from the market demand. The factors that influence the process of determining the amount of production are the number of inventories and the number of requests used as variables in this study. The results of this study are in the form of a decision support system that can determine the amount of batik production based on the analysis of the number of requests and the amount of supply used to assist companies in making decisions with a truth value of 80%. Thus, the company can be assisted in determining the amount of production to meet market demand and increase profits and achievement targets by minimizing stockpiling.

Analysis of the Application of Target Costing in Managing Production Costs to Increase Profits in the Solo Medan Sausage SME

The implementation of target costing by an UMKM trader aims to reduce total costs from the previous total costs so that the company can get maximum profits without having to increase its selling price. This research aims to analyze whether the application of the Target Costing method in managing production costs at Solo Medan Sosis UMKM can optimize profits as expected. This research was conducted using a qualitative and descriptive approach method and was carried out in the city of Medan starting in December 2023. The results of this research show that by using the Target Costing method the required production costs can be minimized so that the profits obtained can be further optimized in accordance with the company's expectations. without increasing product prices. So the conclusion is that the Target Costing method can be an alternative for Solo Medan Sosis UMKM in determining production cost.

Financial Performance Evaluation Using Profitability and Liquidity Ratio Analysis

A company's financial performance is an important indicator used to assess the financial health and operational efficiency of a business entity. In the context of PT Rig Tenders Indonesia Tbk, the consolidated financial statements as of March 31, 2024 showed an increase in current assets to IDR 330.44 billion from IDR 263.97 billion in the previous period. Although the company has recorded an increase in current assets and net profit, unstable global economic conditions can cause uncertainty in revenue and operating costs. This study uses a quantitative research design with a descriptive approach to evaluate the financial performance of PT Rig Tenders Indonesia Tbk through profitability and liquidity ratio analysis. The results of the study show that PT Rig Tenders Indonesia Tbk has good financial performance with high liquidity, significant profitability, and effective asset management. The company shows a strong ability to meet short-term obligations and generate profits from its assets and equity. A holistic and sustainable evaluation of financial performance is essential to maintain the stability and growth of the company in the future. The findings of this study provide important contributions both theoretically and practically in the field of financial management. Theoretically, this study enriches the literature on financial ratio analysis with a focus on the maritime industry. In practice, these findings offer solutions for companies in managing risk and improving operational efficiency through better asset management strategies and investment diversification. The limitation of this study lies in the use of financial data in one period that may not reflect long-term dynamics. For future research, it is recommended to examine financial data in a longer period and consider other external factors such as regulatory changes and global market conditions.

Digital Marketing as A Strategy to Increase Sales and Consumer Satisfaction

The objective of this paper is to conduct a conceptual review of the literature studies that focus on the link between application-based digital marketing methods and the development of consumer satisfaction and sales. The study's findings indicate that digital marketing is a marketing strategy that capitalizes on the advancement of information and digital technology. Implementing this strategy in a business must consider various internal and external factors to determine the suitability and most appropriate digital marketing strategy for maximum results according to the set objectives. Online systems are not constrained by time, and they have the ability to determine the timing, audience, location, and duration of their marketing campaigns. This presents a significant opportunity for business growth. Digital marketing provides a plethora of engaging, practical, and limitless content, and digital technology enables business owners to quantify the impact of their content on sales. Additionally, business owners have the ability to visit an unlimited number of online platforms, such as social media, web pages, and other accounts, which can attract loyal customers and increase profits. This paper reviews conceptually based on literature studies on the relationship between application-based digital marketing strategies in expanding sales and customer satisfaction. For further research, we can examine the efficiency of implementing digital marketing strategies and the factors that influence them so that they can be input and recommendations for business actors or companies in implementing digital-based and internet-connected marketing systems so that they can increase consumer satisfaction.

دور القيادة الاستراتيجية في تحقيق التميز التنافسي: دراسة تطبيقية على مجموعة شركات دله البركة بجدة

This study aims to provide a comprehensive overview of the concept of the role of strategic leadership in achieving competitive advantage. The study also aims to determine the role of strategic leadership in achieving competitive advantage in Dallah Al Baraka Company - Jeddah, and to know the level of practices of its senior leadership, and to know the level of practices of middle leadership (department heads). of senior leaders and employees from the point of view of their employees. To achieve the objectives of the study in the chosen environment, Dallah Al Baraka Group of Companies - Jeddah, the field study was applied to a sample of (30) of the company’s employees, divided into 10 (senior leadership); (10) Department heads; (10) employees in the departments, and a questionnaire form was designed with a set of scales, and each scale measures each dimension and each variable separately. The questionnaire form included four sections: demographic data, the role of strategic leadership in achieving competitive excellence, and the impact of strategic leadership on financial performance, the impact of strategic leadership on creative and innovative aspects. Then the researcher used the descriptive analytical method through which he attempts to describe the phenomenon - the subject of the study, answer its questions, and test its hypotheses - and analyze its data using the statistical program SPSS. The study reached several results, the most important of which are: Strategic leadership decisions and practices led to an increase in revenues and profits at Dallah Al Baraka Company. Strategic leadership also contributed to achieving growth and expansion in the organization’s activities and investments. The study also demonstrated the presence of clear indicators that reflect the impact of leadership on competitive advantage. The results of the study confirmed that leadership practices work to achieve competitive excellence in a sustainable manner in Dallah Al Baraka companies, and that creativity and encouraging innovation is the primary factor in enhancing the competitive ability of the organization. The study concluded with some recommendations, the most important of which is the necessity of having effective communication channels to achieve the primary goal of strategic leadership, let it be strategic communication. The study also recommended the need to strive towards training the organization’s employees, whether they are leaders or employees in their work sites, in a way that enables them to perform their work and achieve innovative growth during training.

Filling the theoretical gap: Analyzing the nature of platform profits by integrating the rent perspective and Marxian circulation theory

The significant increase in profits generated by platforms has sparked considerable debate regarding the nature of this income. These discussions center on two perspectives: the value-creating perspective suggests that their profits result from new forms of exploitation in the platform economy, while the rent perspective argues that the platforms extract and transfer value from other value-creating activities. While the latter perspective acknowledges that platforms do not directly engage in value creation, it fails to analyze their functions from the standpoint of Marxian circulation theory. Viewed from this standpoint, platforms represent a new form of commercial capital that propels circulation. Through their capacity to collect and process user behavior data, they attain a higher level of centralization than traditional commercial organizations, and extract value created by productive activities.