Profitability Of Companies Research Articles

Pengendalian Biaya Produksi dalam Manufaktur: Teknik dan Tantangan

Controlling production costs in manufacturing is a crucial aspect that influences a company's efficiency and profitability. This research discusses various strategies and best practices in cost control, including analysis of raw material, labor and overhead costs. By implementing lean manufacturing principles, companies can identify and reduce waste, and increase productivity. Additionally, the use of technology and automation can contribute to long-term cost reduction. Implementation of a quality control system that has also been proven to reduce defect costs and increase customer satisfaction. Through regular performance evaluations and continuous innovation, companies can optimize production processes and achieve competitive advantage. This research is expected to provide insight for practitioners and academics in understanding the importance of controlling production costs in manufacturing.

Analisis cost volume profit (CVP) untuk perencanaan laba pada PT. Hasjrat Abadi Manado

Analysis is a tool that helps managers make business decisions regarding production volume, sales, costs, and profits within a company. This study aims to demonstrate the expected sales profit for 2023 based on the company's planning by analysing and determining the profit planning using cost volume profit at PT. Hasjrat Abadi Manado. The research findings show that the contribution margin and contribution margin ratio for 2023 are IDR 221,208,800,000, with a contribution margin ratio of 98.97%. The company's break-even point in terms of rupiah is IDR 1.090.997.603,280 and in units, it is 362 units. The Margin of Safety obtained is IDR 222.328.802.397 with a ratio of 99.51%. The company's profit target for 2023 is 45% of sales, which is IDR 100,538,910,000. This shows that the company has achieved its profit target, but it is important to maintain financial stability and continue to grow moving forward.

Risk-Aware Vessel Scheduling and Routing Optimization with CVaR and LSTM-MSNet Prediction

This paper proposes an integrated optimization model for vessel scheduling and routing. The objective is to maximize shipping company profits while considering profit volatility using the Conditional Value-at-Risk metric to master risks from demand fluctuations. Simultaneously, the model balances the spot and contract container allocation by optimally adjusting shipping speeds so as to minimize carbon emissions. We account for vessel deployment, chartering costs, delay penalties, fuel expenses, and weather conditions to ensure the model’s compatibility with the practical transporting environment. In particular, a hybrid demand prediction model, combining long short-term memory and multi-scale network techniques, predicts spot and contract container volumes at ports, facilitating real-time allocation and more precise scheduling optimization. Two hybrid heuristics, one adaptive large-neighborhood search algorithm, and the Gurobi solver are devised and compared based on the efficiency and accuracy of solving the model. The results indicate that our optimization offers practical insights for shipping companies, enabling them to achieve a better trade-off between profits and risks, promoting a promising maritime transport career.

Pengaruh Manajemen Hutang, Piutang, Persediaan, terhadap Profitabilitas dengan Arus Kas sebagai Variabel Intervening Pada Perusahaan Sektor Kesehatan yang terdaftar BEI

This Research Has The Purpose Of Analyzing The Effect Of Debt Management, Receivables Management, And Inventory Management On Company Profitability With Cash Flow As An Intervening Variable. The Techniques Applied Include Quantitative Descriptive Research Design, With Statistics Taken Through The Annual Reports Of Health Sub-Sector Companies Listed On The Stock Exchange! Indonesia During The Period Of 2019 To 2022. The Research Population Consists Of 12 Companies, With Samples Obtained By The Purposive Sampling Method, So That 5 Companies Are Obtained For The Object Of The Research. The Research Results State That Inventory Management Has A Significant Influence On Profitability, While Debt Management And Receivables Management Do Not Show A Significant Influence On Profitability Or Cash Flow. In Addition, Cash Flow Does Not Work As A Significant Intervening Variable In The Relationship Between Debt, Receivable, And Inventory Management On Profitability. This Finding Indicates That Efficient Inventory Management Can Improve Cash Flow And, In Turn, Contribute To The Company's Profitability. However, Less-Off Debt And Receivable Management Can Hinder The Company's Profit Potential. This Research Provides Important Implications For Company Management In The Health Sub-Sector To Focus More On Inventory And Cash Flow Management To Improve Financial Performance. In Addition, The Results Of This Research Also Show The Need For A More Holistic Strategy In Financial Management, Which Does Not Only Focus On One Aspect, But Also Integrates Debt, Receivable, And Inventory Management Effectively. Thus, Companies Can Achieve Better And Sustainable Profitability In The Future.

Analysis of the Causes of Baolong Real Estate Bond Default

The real estate industry, as a pillar industry of China's national economy, plays an important role in the development of the economy and society. However, in recent years, due to the impact of the epidemic and the tightening of industry regulation, credit risks in the real estate industry have begun to accelerate exposure. Since 2021, there have been frequent defaults on real estate company bonds, and the scale of defaults has rapidly climbed to the top of the industry. Therefore, in-depth analysis of the reasons behind the wave of defaults by real estate companies has become an important issue that urgently needs to be addressed. This article takes Baolong Real Estate as the research object to explore the causes of its bond default. Research has found that: The fundamental reason for the default of Baolong Real Estate bonds lies in the company's operational strategy mistakes and neglect of debt management. The company's heavy holdings in the third and fourth tier real estate markets, coupled with an increase in commercial real estate, have weakened the company's profitability and operational capabilities. In addition, the company's asset liability ratio is too high and there is a problem of mismatched debt maturity. After entering the centralized redemption period, under the dual pressure of tightened external financing environment and hindered internal sales collection, bond defaults ultimately occurred.

Company Size, Leverage, and Profitability: Empirical Study on Tourism, Restaurant, and Hospitality Sub-Sector Companies

This study aims to analyze the effect of company size on profitability with leverage as an intervening variable in the Tourism, Restaurant and Hospitality Sub-Sector Companies for the 2014-2021 period. The technique used in collecting the sample for this research is purposive sampling technique which produces 16 companies as a sample of a population of 20 companies. The data analysis techniques using SPSS 25 to perform a t test and regression analysis of mediating variables (Causal Step).The results of this research are that the larger of company size doesn’t increase profitability. The larger of company size affect the increase in Leverage. The greater of Leverage affect the decrease in Profitability. Leverage is able to mediate the influence of Company Size on Profitability.

PENGARUH BIAYA PRODUKSI TERHADAP LABA BERSIH PADA PERUSAHAAN SUB INDUSTRI MAKANAN OLAHAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2023

The impact of inflation has had a big impact on the food and beverage industry due to the surge in raw material prices, logistics costs and fuel oil which has an impact on the total cost of production. Under these conditions, of course the company will suffer the impact of stagnant profit margins and even tend to weaken. Inflation that continues to increase will cause a recession. The increase in prices of goods causes a decrease in people's purchasing power, thereby making the food and beverage industry sluggish. The phenomenon of global recession can cause company bankruptcy, because a decrease in demand will result in a decrease in company profits. The aim of this research is to find out whether there is an influence of production costs on net profit in processed food sub-industry companies. The data used in this research is secondary data. And the samples used were 42 samples of financial reports from processed food sub-industry companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. This research uses quantitative methods. The data analysis techniques used are normality test, product moment correlation analysis, simple linear regression analysis, coefficient of determination analysis, and hypothesis testing (t test). The results of the t test carried out using IBM SPSS Statistics 27, show that there is a significant influence between production costs and net profit. Keywords: Production Costs, Net Profit, Processed Food Sub-Industry

The Effect Of Liquidity, Solvency And Profitability On Stock Prices (Study of Classification J Infrastructure Companies Listed on the Indonesian Stock Exchange for the 2020-2023 Period)

This research investigates the empirical relationship between liquidity, solvency, and profitability and stock prices of infrastructure companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. Employing a sample of 22 infrastructure companies selected through purposive sampling, the study utilizes multiple linear regression analysis with current ratio, debt-to-equity ratio, and return on assets as independent variables. The findings indicate that liquidity exerts a negative influence on stock prices, while profitability demonstrates a positive correlation. Notably, solvency does not exhibit a significant impact on stock prices. These results suggest that investors in infrastructure companies may prioritize high profitability over high liquidity when making investment decisions. The study contributes to the existing literature by providing empirical evidence on the financial determinants of stock prices in the infrastructure sector and offers insights for future research.

Pengaruh Pendapatan Margin Murabahah dan Pendapatan Bagi Hasil Musyarakah terhadap Laba Bersih

This murabahah financing product is also a product that is quite profitable for banks in developing working capital. Net profit is profit that has been reduced by costs that are a burden on the company in a certain period including taxes. With the increase in murabahah margin income and musyarakah profit sharing income, it will be able to increase the company's net profit. Net profit greatly influences the increase and decrease in profit which will indicate the company's performance. In this study, the author is interested in analyzing the factors that support net profit growth, as well as identifying strategies to increase efficiency and effectiveness to increase murabahah margin income and murabahah profit sharing income. The purpose of this study is to determine how much influence murabahah margin income and musyarakah profit sharing income have on the net profit of PT. BPRS Al-Ma'soem. This study uses a quantitative method with an explanatory approach to analyze the effect of murabahah margin income and musyarakah profit sharing income on the net profit of PT. BPRS Al-Ma'soem. Based on the results of the study, the variables of murabahah margin income and musyarakah profit sharing income have a positive and significant effect on net profit of 87%. Based on the calculation of SPSS 25.0 For Windows, the results in the data show Fcount> Ftable, namely, 29.799> 4.459, then Ha is accepted and H0 is rejected, which means that simultaneously there is a significant effect between murabahah margin income and musyarakah profit sharing income on net profit.

The Effect of Company Size, Profitability and Company Age on Environmental Performance with Environmental Costs as a Moderating Variable

The Effect of Company Size, Profitability and Company Age on Environmental Performance with Environmental Costs as a Moderating Variable

The Role of Company Size Moderating the Effect of Capital Structure and Profitability to Firm Value in Consumer Non-Cyclicals Businesses on the Indonesian Stock Exchange

Aims: Study this is about the firm value, aiming to test company size to moderate the influence of capital structure and profitability on the firm value in consumer non-cyclical business listed on the Indonesia Stock Exchange (IDX). Study Design: The design of this research study is correlational. Place and Duration of Study: Consumer non-cyclical business on the Indonesia Stock Exchange (IDX) issuers in 2018-2022. Methodology: This study's population was 122 non-cyclical consumer companies listed on the Indonesia Stock Exchange from 2018 to 2022. From the population, a sample of 56 was selected based on the purposive sampling method with 5 years of observation (2018-2022), so the number of samples was 280. However, there were 18 outlier data, so the final sample was 262. Data were collected using documentary methods and analyzed using a quasi-moderation model, which was processed with SPSS 24. Results: The study's results indicate that company size can moderate the effect of capital structure and profitability on company value. This means that capital structure and profitability on a larger company scale can strengthen the increase in company value. However, partially or individually, company size, capital structure, and profitability do not affect company value. Conclusion: The top-based results of the contribution study support the signalling theory and prove that empirical improvement in the size of a company can moderately influence the capital structure and profitability on increased firm value.

PENGARUH RASIO AKTIVITAS DENGAN PERHITUNGAN PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR FARMASI DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2023

The pharmaceutical industry is a crucial sector in Indonesia's economy. The profitability of pharmaceutical companies is key to their sustainability and business development. One of the factors that influences profitability is the efficiency of company asset management, which can be measured from cash turnover, receivables turnover and inventory turnover. The aim of this research is to determine and analyze the effect of cash turnover, accounts receivable turnover and inventory turnover on profitability in Pharmaceutical Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2014-2023. The data used in this research consists of secondary data from financial statements for the years 2014-2023. This research used purposive sampling to obtain a sample of 6 companies. The analysis technique in this research uses descriptive analysis, panel data regression analysis, classical assumption testing, and hypotheses. The research results show that partially the cash turnover and receivables turnover variables do not have a significant effect on profitability, while receivables turnover has a significant effect on profitability. simultaneously the variables cash turnover, accounts receivable turnover and inventory turnover have a significant effect on profitability.

Pengaruh Biaya Operasional terhadap Laba Bersih Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang Terdaftar di BEI Tahun 2020-2022

The purpose of this study is to determine the partial and simultaneous effects of production costs, sales costs and other costs on net profit in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. This research is a quantitative study. The research sample used a saturated sampling method with a total of 33 samples. The data analysis technique for this study used the classical assumption test method, multiple linear regression analysis, and hypothesis testing. The results of the partial test value of production costs tcount 13.608> ttable 1.699 significance 0.000 <0.05. The partial test value of sales costs tcount 1.765 <ttable 1.699 significance 0.001 <0.05 and the partial test value of other costs tcount -20.144 <ttable 1.699 significance 0.000 <0.05. Simultaneously, the Fcount value is 235.996 > Ftable 2.92, significance 0.000 < 0.05. The conclusion of the analysis results shows that production costs and sales costs partially have a significant effect on net sales, and other cost variables have a negative effect on the company's net profit. Production costs, sales costs and other costs simultaneously have a significant effect on net sales.

Regional investment standard as a tool for increasing the effectiveness of investment project implementation

This article discusses the need to create favourable conditions for investment, especially in the industrial production sector, as a critical element in reducing territorial inequality and raising the standard of living in the country. In the context of economic sanctions and limited financial capabilities of companies, achieving technological and product sovereignty is impossible without a significant increase in the investment in production. The main objective of the study is to develop a methodology for assessing the effectiveness of the regional investment standard (herein-after referred to as RIS) and its impact on the growth of the industrial production and profitability of companies. The article proposes two key tools: coefficient of investment impact on the industrial production and coefficient of investment profitability. A correlation analysis has also been conducted which, although demonstrating a low degree of dependence between the magnitude of the RIS implementation and performance indicators, points to future improvement in dynamics as investment procedures are improved. The conclusion notes that the correct methodology and its use can significantly increase the level of investment projects and stimulate economic growth in the regions. The study is based on the data of the Federal State Statistics Service on the investments in non-financial assets.

Firm characteristics and environmental performance: Evidence from ASEAN-5 countries

Abstract Issues regarding environmental performance have become important recently. Moreover, after the Paris Agreement, it encouraged global attention to desire and responsibility for the environment. This issue puts pressure on companies to carry out their business activities responsibly so that they can report environmental performance well as a form of legitimacy. This research examines company characteristic factors, especially firm profitability, firm size, and firm size, which can influence environmental performance in five Southeast Asian countries: Indonesia, Singapore, Malaysia, Thailand, and the Philippines—using unbalanced panel data of 748 companies from 2013 to 2022, from Thomson Reuters. The research results show that the three company characteristics, size, and age, show significant positive results. This means that the bigger or longer the company has been around, the better its environmental performance. Meanwhile, company profitability produces significant negative results. The more companies focused on gaining profits, the lower their environmental performance. When companies focus on increasing their profits, they tend to neglect and avoid environmental performance because of the costs it causes. The research findings are expected to provide input for companies and governments to determine effective policies between business organizations and environmental performance integration within them.

Analysis of Value Added Tax Treatment Based on Law No.7 of 2021 at PT. YJG

Tax is a government levy based on law that is used to finance state needs and improve the welfare of the people. Value Added Tax (VAT) is one of the main sources of state revenue, imposed on the consumption of Taxable Goods both within and outside the customs area. VAT also serves as a community contribution to support development funding across various sectors. This study aims to analyze the application of VAT based on Law No. 7 of 2021 at PT YJG. The study employs a descriptive method, involving the collection and comparison of actual data with theoretical frameworks, leading to an analysis related to the calculation, payment, and reporting of the company's VAT. The focus is on the calculation of input tax, output tax, and VAT reporting in compliance with the provisions of Law No. 7 of 2021, Chapter IV, Article 1. The results indicate that the VAT treatment at PT YJG adheres to the applicable provisions, including the implementation of an 11% VAT rate. Additionally, an analysis of the company's profit and loss report was conducted to assess the impact of the VAT calculation compared to the legal provisions. In conclusion, PT YJG fulfills its tax obligations in accordance with the prevailing regulations.

THE INFLUENCE OF CAPITAL STRUCTURE, CASH TURNOVER, LEVERAGE, LIQUIDITY, COMPANY ACTIVITIES, AND COMPANY SIZE ON PROFITABILITY IN MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE

The purpose of conducting this research is to find out how variables such as capital structure, cash turnover, liquidity, leverage, company size and company activities influence the level of profitability of manufacturing companies on the BEI. Statistics collected from 76 manufacturing companies on the IDX were used in this research, which was carried out using a quantitative approach. This test uses data from financial reports published by sample companies at www.idx.co.id. The research was applied using multiple linear regression. The findings from this study indicate that capital structure, cash turnover, LEVERAGE, LIQUIDITY, company activities, and company size influence the level of individual company profitability. Overall, all these elements influence the level of profitability of a manufacturing company. Keywords: Capital Structure, Cash Turnover, Leverage, Liquidity, Company Activities, Company Size and Profitability

Prudence's Impact On The Quality Of Financial Reports When It Comes To Reducing Financial Activities

Purpose: The research aims to analyze prudence in reducing financial distress on the quality of company financial reports in Indonesia. Methodology/approach: The population in this research is all companies listed on the Indonesian Stock Exchange. Based on the results of sample calculations using G*power, the minimum sample size is 472 respondents, so the researchers used 500 companies using the proportional random sampling method. The data analysis method used in this research is the Structural Equation Model (SEM). Findings: Financial distress has a positive effect on prudence. Financial distress has a positive impact on the quality of financial reports. Prudence has a positive effect on the quality of financial reports. Financial distress has a positive impact on the quality of financial reports through prudence. Practical implications: The practical implication of this research is that by understanding and applying the principle of prudence in financial reporting, companies in Indonesia can reduce the risk of financial distress and improve the quality of their financial reports, which will support more stable and sustainable economic growth. Originality/value: Prudence is an intervening variable because prudence is a measure of company profits in one period so it will impact the quality of financial reports.

PENGARUH STRUKTUR MODAL DAN KINERJA OPERASIONAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN ASURANSI DI INDONESIA

Indonesia is a developing country with a large population and a relatively high level of economic growth, it has companies that perform well in various sectors but still vary in each economic sector. Performance as measured by the company's profitability will influence the company's condition. Large profits cannot be separated from the company's financial decisions. one of them is funding decisions. The funds obtained can come from debt and equity to form the company's capital structure. This research aims to examine the influence of capital structure and operational performance on financial performance. The data used is secondary data obtained from annual reports and financial reports accessed via idx.co.id. The independent variables are capital structure which is measured using the Debt Equity Ratio (DER) and operational performance which is measured using liquidity. The dependent variable in this research uses financial performance as measured by Return On Assets (ROA). The results prove that: (1) capital structure has a positive and significant effect on financial performance. (2). Operational performance has a negative and significant effect on financial performance. Keywords: Capital Structure, Operational Performance, Financial Performance

Exposing Commodification Practices in TVOne's Talk Show X Production Related to Issues the Murder of Brigadier Yosua Hutabarat (Vincent Mosco's Approach)

The political economy in the TV industry forces a TV company to take various steps to sustain its business. This also happens in TVOne, particularly in the production of talk show X, where the commodification of content, viewers, and workers occurs. This study aims to explore the economic and political practices within the production process of talk show X, from the commodification of content, audience, and workers, particularly related to the murder of Brigadier Yosua Hutabarat. This is qualitative research that is conducted using a critical paradigm. The data were collected through in-depth interviews, observation, and document studies linked to Vincent Mosco’s theory. The results show that the content and audience data of Talk Show X are turned (turns) into commodities that have valued and generated profits for media companies, also, the worker commodification occurred against Talk Show X stakeholders. This research is limited to the economic and political practices within the production of talk show X, focusing on the murder of Brigadier Yosua Hutabarat which involved senior police officials, Inspector General Police Ferdy Sambo. The originality of this research lies in its specific focus on an in-depth analysis of the stage of the commodification of content, audience, and workers in the production process of talk show X, with particular emphasis on the murder of Brigadier Yosua Hutabarat