Profitability Analysis Research Articles

THE IMPACT OF HUMAN RESOURCE MANAGEMENT STRATEGIES ON THE COMPANY PROFITABILITY

The aim of the study is to evaluate the impact of the human resource management (HRM) strategy on the company's profitability. The research employed economic, mathematical, and statistical methods (correlation and regression analysis, Granger causality test, Dickey-Fuller test, Beaver ratio, and ZEW Economic Sentiment Index). The profitability analysis found that the profit increased by approximately 1% (USD 13 billion) in the USA. It was determined that US companies are characterised by a developed HRM strategy and the profitability of companies is increasing. The analysis of the impact of HRM strategy on profit was carried out only for the 20 largest US companies. It was studied that profitability, rates of change in wages and average wages have a positive effect on increasing profits, and the most significant is the effect of labour productivity, which confirms previous conclusions about the positive impact of HRM strategy on the company profitability. The main conclusion is the need for significant investment in employee training, development of specialised training programmes and professional development of employees; material encouragement of personnel; improvement of working conditions and organisation; creating a favourable moral and psychological environment, and providing opportunities for career and scientific development. Further research can be aimed at avoiding the existing limitations of this study and moving to the empirical analysis of individual organisations or their aggregates in developing countries, which also has practical value. The selected evaluation method made it possible to determine the type of HRM strategy and adjust its impact on profitability, which is also an academic novelty.

PROFITABILITY AND COMPETITIVENESS OF CORN FARMING IN GOWA REGENCY, SOUTH SULAWESI PROVINCE, INDONESIA

Corn is a multifunctional crop that is useful for food, feed, fertilizer, and biofuel. The increasing demand for corn commodities requires an increase in profitability and competitiveness, so that corn farming will be sustainable. The purpose of this research was to examine the profitability and competitiveness of corn farming in Bontonompo District, Gowa Regency. The survey method was employed in this investigation. Data collection methods include observation and interviews. The sampling technique used was purposive sampling, namely deliberately selecting farmers who were trying to plant corn in paddy fields in the second planting season (MT2), and farmers who were active in farmer group activities, so that a sample of 45 respondents was obtained. There are two types of research data: primary data and secondary data. Profitability analysis and PAM (Policy Analysis Matrix) are two data analysis methodologies. According to the findings of this study, the private profit or financial profit of corn farming in Bontonompo District, Gowa Regency, is Rp 7,731,314.10 per hectare, while the social profit or economic profit is Rp 8,924,460.07 per hectare. Corn farming has a financial feasibility ratio of 2,531, whereas it has an economic feasibility ratio of 2,453. Corn growing in Gowa Regency has a reasonably high level of competitiveness, as evidenced by a private cost ratio (PCR) of 0.333 and a domestic resource cost ratio (DRCR) of 0.293.

Profitability Analysis of Beef Cattle Fattening Businesses

This research aimed to investigate the profitability of beef cattle fattening businesses in Balikpapan City, Indonesia. To determine the research location, a thorough survey was conducted, and 40 farmers were selected as respondents using a purposive sampling method. The inclusion criteria were ownership of at least 2 beef cattle with a rearing period of over 1 year, engagement in fattening businesses, and proximity to the research area. The data obtained were analyzed through a series of tabulation, correction, and evaluation using profitability analysis which included Net Profit Margin (NPM) and Gross Profit Margin (GPM). Profitability analysis showed that NPM was 54.72% and GPM was 67.33%. Based on the results, it was concluded that beef cattle fattening businesses in the North Balikpapan Sub-district were economically viable and had the potential for sustainable development.

Comparative Analysis and Assessment of Economic Profitability of a Hybrid Renewable Energy Framework via HOMER Optimization in Jordan

Comparative Analysis and Assessment of Economic Profitability of a Hybrid Renewable Energy Framework via HOMER Optimization in Jordan

Differentiation Analysis of Profitability & Efficiency: Case Study at Luhve.id as MSMEs in Fashion Industry

Differentiation Analysis of Profitability & Efficiency: Case Study at Luhve.id as MSMEs in Fashion Industry

Increasing school building usage through adaptable building design: A quantitative sustainability assessment

While school buildings have the potential to form the hearth of a local community, they currently remain unused for longer periods of time out of school hours in several regions. To exploit this large sustainability potential, school buildings must be able to allow for a flexible building usage. First, this study explores whether letting school infrastructure to external users can be economically profitable. Second, it tackles the knowledge gap on how ventilation systems can facilitate a short- and medium-long-term flexible building usage in a sustainable manner, which is essential to achieve a more extensive school building usage. To answer these research questions, a case study is carried out which includes a flexible building usage that based on the needs of educational stakeholders. The results of the profitability analyses indicate that it is possible for schools to yield substantial profits over a period of 20 years and that the financial risks are low. Next, a life cycle assessment (LCA) and life cycle cost assessment (LCCA) are carried out on three different ventilation strategies. It is found that a decentralized balanced mechanical ventilation system has the lowest environmental impact and life cycle cost, since this system requires few adaptions during the study period. The mechanical exhaust ventilation system has the highest environmental impact, while the centralized balanced mechanical ventilation system has the highest life cycle cost. An important insight of this sustainability assessment is that the material-related impact increases in a flexible context and that it sometimes outweighs the energy-related impact.

Analisis Kelayakan Usaha Lontong Tuyuhan Di Desa Tuyuhan Kecamatan Pancur Kabupaten Rembang

This study aims to assess the feasibility of the Lontong Tuyuhan MSME business which has a location in Tuyuhan Village, Rembang Regency in Pancur District. The data analysis methods used are revenue analysis, profit analysis, cost analysis, and also business feasibility analysis using the Revenue Cost Ratio (R/C Ratio), Return On Investment (ROI), and Benefit Cost Ratio (B/C Ratio) analysis tools. ). This study uses qualitative research methods with primary data collection tools in the form of observation, questionnaires, interviews, and documentation. Data was obtained through 6 informants, namely the owner of the Lontong Tuyuhan MSME business which has a location in Tuyuhan Village, Rembang Regency in Pancur District. The Lontong Tuyuhan MSME business that has been researched can be said to be adequate to run with an average R/C Ratio of 2.11 B/C Ratio of 1.11 and ROI of 171.30%. The Lontong Tuyuhan MSME business that was observed had an estimated average revenue of IDR 31,322,500/month. With an average monthly capital excluding initial capital with a nominal value of IDR 14,893,425/month and an average profit of IDR 16,429,075/month.

Economic Analysis of Profitability of Using Energy Storage with Photovoltaic Installation in Conditions of Northeast Poland

Economic Analysis of Profitability of Using Energy Storage with Photovoltaic Installation in Conditions of Northeast Poland

Examining Dividend Policy's Impact on Stock Returns with Profitability and Liquidity Analysis

Examining Dividend Policy's Impact on Stock Returns with Profitability and Liquidity Analysis

Profitability and Financial Feasibility Analysis of Hydroponic Vegetable Business at Bahagia Farm

Purpose: This study aims to explore the profitability and financial feasibility aspects of hydroponic farming. Methodology: The study was conducted at Bahagia Farm, located in Bahagia Village, Babelan District, Bekasi Regency, from May 2023 to June 2023. The Non-Probability Sampling technique with a Saturated Sample (census) approach was used for sample selection. Data collection involved primary information from interviews, direct observations, and original documents, analyzed through profitability and financial feasibility analysis. Results: The results indicate that the farming business is profitable and feasible, with profitability indicators such as a Gross Profit Margin of 75.21% and a Net Profit Margin of 48.83%. Findings: The financial analysis shows a Net Present Value (NPV) above the neutral point at Rp553,272,251, a Net B/C ratio of 2.63, an Internal Rate of Return (IRR) of 41.82%, and a payback period of 2 years, 4 months, and 18 days. Novelty: This research provides detailed insights into the financial viability and profitability of hydroponic farming, enhancing understanding of its economic potential. Originality: The study offers a comprehensive analysis of economic benefits and financial metrics, contributing to knowledge on sustainable agriculture practices. Conclusions: Hydroponic farming at Bahagia Farm is profitable and financially feasible, making it a viable agricultural practice. Type of Paper: Empirical Research Article

Exploring the key technologies needed for the commercialization of electric flying cars: A levelized cost and profitability analysis

Flying cars, also known as Vertical Takeoff and Landing aircraft (VTOLs), can significantly improve transportation efficiency, and are expected to play an important role in future transportation. However, the technical requirements to make electric flying cars economically feasible remains insufficiently investigated. In this study, with detailed cost calculation model, the levelized cost and profit of electric flying car operation are estimated. The results show that under the base case (250 Wh/kg battery, baseline cost, battery swapping, no unmanned autonomous driving systems), the levelized cost is $0.61/passenger-km, about one-third higher than on-road taxi cost. Under passenger fare of $1.00/passenger-km, the net present value is $0.46 million, which implies an investment return cycle of 5 years, comparable to the airline industry. Advanced technology deployment can significantly improve profitability. With battery specific energy increased to 400 and 600 Wh/kg, the net present value increases by 60 % and 72 %. The investment return cycle can be reduced to 3 and 2 years, making electric flying car operation a high-profitability industry comparable to ride-sharing. The use of unmanned autonomous driving systems can drive net present value up to 4.2 times that under the base case, implying an investment return cycle of 2 years. Compared with battery swapping, charging as the energy supplementing approach leads to lower operation efficiency, but can be compensated by fast-charging and the reduction of battery capacity. The results suggest that the electric flying car industry could take full advantage of on-road-vehicle battery technology development. Efforts should be made in establishing a complete air-ground joint management system to facilitate unmanned autonomous driving.

Analisis Keuntungan Usaha Dapur Aisyah Kelurahan Kleak Kecamatan Malalayang Kota Manado

This study aims to see how much profit Aisyah's Kitchen business in Kleak Village, Malalayang District, Manado City. The research method used is the survey method. The data required is primary data taken using questionnaires and interviews directly with business owners. The data collected will be tabulated and analyzed. The analytical tools used are profit analysis and R/C Ratio. The results showed that the profit from Aisyah's Kitchen business through the value of the R/C Ratio was 2.24 with the provisions greater than> 0 the business was declared profitable and worth developing. The results of this study can see how much profit per product, see the price per product, so that it can be seen whether it is profitable or not.

Analisis Keuntungan Usaha Rumah Makan “Tinutuan Marlan” Di Keluarahan Bahu Kecamatan Malalayang Kota Manado

This study aims to analyze the profitability of “Tinutuan Marlan” Restaurant in Bahu, Malalayang District, Manado City. The research was conducted over a period of 3 (three) months from September to November 2023 at “Tinutuan Marlan” Restaurant in Bahu, Malalayang District, Manado City. Primary data for this study were obtained through direct interviews with the owner of “Tinutuan Marlan” Restaurant, using a questionnaire as a data collection tool. Secondary data included business records from “Tinutuan Marlan” Restaurant and internet sources such as journals. The collected data were analyzed descriptively and presented in tabular form. Data analysis in this study included production cost analysis, revenue analysis, and profit analysis. The results of the study indicate that “Tinutuan Marlan” Restaurant in Bahu, Malalayang District, Manado City is profitable. The total weekly revenue received is IDR6,126,000, total weekly expenses are IDR3,428,250, resulting in a weekly profit of IDR2,697,750. For daily calculations over 6 days a week, the restaurant receives IDR1,021,000 per day in revenue, incurs IDR571,375 in daily expenses, and achieves a daily profit of IDR449,625.

Analisis Keuntungan Pedagang Sayur Keliling Di Kelurahan Lawangirung Kecamatan Wenang Kota Manado

The purpose of this study was to determine how much profit mobile vegetable traders in Lawangirung Village, Wenang Subdistrict, Manado City in a week. The research was conducted from July to August 2023. This research took place in Lawangirung Village, Wenang Subdistrict, Manado City. The data used in this study, namely primary data obtained using interview techniques in the form of questions provided directly to mobile vegetable traders, and secondary data in the form of data collected from the internet such as data from the Central Statistics Agency, scientific journals, theses, and books. Sampling in this study was selected accidentally (accidental sampling) to 4 samples of itinerant vegetable traders in Lawangirung Village, Wenang Subdistrict, Manado City. The data obtained in this study were analyzed using descriptive analysis and presented in tabular form. Meanwhile, to determine the profit of itinerant vegetable traders who sell their merchandise, profit analysis is used. The results showed that the average profit of itinerant vegetable traders who traded in Lawangirung Village, Wenang Subdistrict, Manado City in a week was IDR862,704.

Analisis Keuntungan Usaha Minuman Herbal Eufrain Pada UD Makaaruien Di Kecamatan Malalayang Kota Manado

The aim of this research is to determine the extent of profit received by the company from the sales of the Eufraino product at UD Makaaruien in Manado City within one production month. This research was conducted over two months, from June to July 2023, at UD Makaaruien in Malalayang District, Manado City. The research method used is a case study at UD Makaaruien in Manado City. Data collection was performed using primary data obtained directly through interviews with the owner of UD Makaaruien using a prepared questionnaire. The data collected in this study were analyzed using profit analysis, which involves calculating the difference between revenue and costs incurred. The collected data are presented in table form and explained descriptively. The results show that the Eufraino product business at UD Makaaruien in Malalayang District, Manado City, is profitable. UD Makaaruien incurred an average cost of IDR3,129,829 per production month, with an average revenue of IDR5,129,000 per production month, resulting in an average profit of IDR1,999,171.

Cost Volume Profit Analysis in Procurement of New Machinery as a Basis for Margin Contribution at PT. X in Jakarta

Cost Volume Profit Analysis in Procurement of New Machinery as a Basis for Margin Contribution at PT. X in Jakarta

Factors influencing the allocative efficiency of the small-scale tomato (Lycopersicum species) production in Kaduna state, Nigeria: implications for food security and resource management

This study evaluated factors influencing the allocative efficiency of the small-scale tomato (Lycopersicum species) production in Kaduna State, Nigeria: implications for food security and resource management. A multi-stage sampling technique was used to select 120 small-scale tomato farmers. The data from primary sources was collected with the help of a well-structured and well-designed questionnaire. This data was analyzed using descriptive and inferential statistics. The result indicates that the mean age of the small-scale tomato resource farmers is 46 years old; the mean household size of the respondents is 7 persons, while the mean resource farm size is 1.17 ha. The minimum and the maximum allocative efficiency scores of the tomato farmers are 0.30 and 0.93 respectively. The results of the profitability analysis indicate that the tomato production is profitable with a gross margin and a net farm income of N550, 960 per ha and N497, 190 respectively. The gross margin and operating ratios are 0.69 and 0.28 respectively. The resource inputs and socio-economic factors influencing the allocative efficiency of tomato production are the following: age, farm size, household size, gender, marital status, level of education, access to extension services, and membership in a cooperative organization. The study recommends that farmers should be provided with the following resource inputs: improved seeds, chemicals, fertilizer inputs, credit facilities and extension services in order to reduce resource wastages, increase efficiency and productivity. Keywords: allocative efficiency, small-scale tomato production, resource management, food security, Kaduna State, Nigeria

A STUDY ON WORKING CAPITAL MANAGEMENT AT ASHLEY ALTEAMS INDIA LIMITED

This study delves into the intricacies of operating capital management within Organization, analyzing the company's strategies and practices in keeping most suitable tiers of liquidity and operational performance. Through a comprehensive analysis of monetary statements, cash go with the flow patterns, and enterprise benchmarks, the studies evaluate the effectiveness of numerous running capital control techniques employed by way of Organization. Furthermore, the study explores the impact of powerful running capital control at the enterprise's profitability, cash go with the flow dynamics, and common economic performance. By providing treasured insights into the agency's control of cutting-edge assets and liabilities, this study contributes to the wider understanding of running capital control practices inside the context of contemporary business operations. This observe examines the fluctuations in economic ratios through the years and the general working capital management practices of Organization. Key words: Operating Capital Management, Liquidity Management, Profitability Analysis, Financial Performance

Analysis of Company Size and Profitability on Company Value with Corporate Social Responsibility as Moderation

The health of financial performance is a determinant of a company's value. This is reflected as a record of good company performance in carrying out its operations. However, in addition to healthy financial performance factors, corporate social responsibility (CSR) practices are used as a reference for investors in assessing companies to provide funding. This study aims to empirically analyze the effect of profitability and company size on company value with corporate social responsibility as a moderation variable. The population used as the object of observation used is an energy sector company listed on the Indonesia Stock Exchange in 2020 - 2022 using quantitative methods with purposive sampling as a sampling technique. Data analysis techniques using Panel Data Regression Analysis and Moderate Regression Analysis (MRA) with the help of Eviews 12. Based on the findings in the study, that profitability has a positive and significant effect on company value, company size has a negative and insignificant effect on company value, CSR moderation variables moderate the effect of profitability on company value, CSR moderation variables are not able to moderate the effect of company size on company value on company value. Thus, researchers conclude that companies should optimize operations to identify profitable growth opportunities, organizational restructuring or unnecessary bureaucratic cuts to improve operational efficiency, and strengthen their commitment to corporate social responsibility practices as an integral part of their business strategy.

Multi-factor Strategy Using Linear Weighting Model and Time Series Analysis of Returns

Quantitative methods of stock picking and timing have become a popular approach today, and choosing good factors and quality models can often lead to high yields. In the current Chinese stock market, the small-cap factor has an amazing performance. In recent years, simply through the small-cap factor stock selection can get more than 40% annualized return. In this paper, the author intends to perform factor clustering through the clustering method, select quality factors from each category to form a factor portfolio, and solve the pre-coefficients of each factor through the linear regression model as the calculation of the weights, and then combine the small-cap factor with the resulting composite score to pick stocks. After the completion of the strategy, the robustness and feasibility of the strategy is analyzed through time series analysis of daily profit and loss, and the ARIMA model is used to predict the strategy's future returns in the future.