Profitability Of Companies Research Articles

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 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.

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.

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

Pengaruh Biaya Operasional Pada Laba Bersih Yang Dihasilkan: Systematic Literature Review

This study aims to explore the relationship between operating costs and net profit generated by companies. In the context of increasing competition, it is important for companies to understand how the management of operating costs can affect their financial performance. The method used in this research is a systematic literature review, in which the authors collect and analyze relevant articles from various sources, including Google Scholar. The results of this study are expected to provide useful insights for company management in strategic decision-making, as well as contribute to the development of further research in this area. By understanding the influence of operating costs, companies can formulate more effective strategies to increase the company's net profit.

Business Strategy To Increase Company Profit: Leveraging New Business Model CRO (Contract Research Organization) At Laboratory Animal Division PT. XYZ

The increasing prevalence of infectious and non-communicable diseases has spurred pharmaceutical and biotechnology companies to intensify research and development efforts for new drugs, particularly vaccines. The COVID-19 pandemic has prompted many companies and research institutions to find solutions. Preclinical testing in animals is mandatory in vaccine development, which highlights the importance of animals to ensure the safety and efficacy of drugs before clinical trials (conducted in humans). The surge in demand for animal testing presents a unique opportunity for PT XYZ to leverage the Laboratory Animal Division (LAD) as a Contract Research Organization (CRO). By offering services such as providing laboratory animals, providing materials of animal origin, and facilitating testing, PT XYZ transformed DHL from a cost center to a profit center. This research aims to identify customer needs and evaluate the business potential of CRO in DHL PT XYZ. This study combines qualitative data analysis with the Kepner Tregoe method and quantitative with the Analytical Hierarchy Process (AHP) method. This study recommends that PT XYZ prioritize the implementation of strategies aimed at improving service quality, expanding the variety of animal breeds and services, and obtaining relevant certifications. The results of this analysis and business strategy cost leadership are essential to increase customer satisfaction, grow market share, and ultimately achieve the company's revenue growth target.

Financial Report Analysis Based On Liquidity, Profitability, Solvency, And Activity Ratio PT. Mitra Adiperkasa Tbk Period 2022-2023

This research aims to analyze the financial performance of PT. Mitra Adiperkasa Tbk during the 2022-2023 period uses liquidity, profitability, solvency, and activity ratios. The data used are company financial reports obtained from existing websites. The analysis results show that the company's liquidity ratio experienced a slight decline during the research period, but was still above the average industry standard. The company's profitability ratio fluctuates, with a decrease in 2022 and a slight increase in 2023. The company's solvency ratio shows a healthy and stable financial condition, with a slight increase during the research period. The company's activity ratio shows a stable trend, with a slight decline in 2023. Overall, the financial performance of PT. Mitra Adiperkasa Tbk during the 2022-2023 period is considered quite good. The company has sufficient ability to meet its short-term obligations but needs to increase its profitability. The company has a healthy and stable financial condition and can manage its assets efficiently.

Case Study of the Potential of Indonesian Series C Technology Startup Companies Aplikasi Supers in Becoming a Profitable Company while Maintaining Growth Company Operational Performance

This research aims to find out how the company's growth and the ability of the Aplikasi Super company to survive without funding from investors can be fulfilled and produce value and useful solutions for the Aplikasi Super in the future. The analysis was carried out using the case study method which emphasizes one case on the Aplikasi Super which will be reviewed in this study. The results of this study indicate that the Aplikasi Super currently applies an equity investment and stock dilution funding system. The aim of the Aplikasi Super to develop as an independent company is realized by planning new strategies and concepts so as to create potential that can be developed so that it becomes a positive impact, especially for Aplikasi Super funding. From 2021-2022 the Aplikasi Super is not in a profitable condition, with an ROA of -1.15, this means that the company's net profit is lower than zero or that the company's losses exceed the total value of its assets, but this assessment cannot be concluded absolutely from one just a factor, looking at it from a Aplikasi Super perspective that must maintain growth and profitability while making conditions more difficult to control so this can happen. The concept or strategy developed by Aplikasi Supers in this case can be seen from the company evaluating the gross margin, namely the difference between revenue and production costs, as the main indicator of company profits. Super Apps also takes steps to improve operational efficiency by using technology

The Influence of Marketing Costs and Production Costs on Net Profit of Food and Beverage Subsector Manufacturing Companies Listed on The Indonesian Stock Exchange 2020-2023

Net profit is one of the leading indicators in investment decision-making. Companies that have a high net profit value are believed to provide prosperity for investors. A company's net profit is obtained from revenue minus costs. The most significant cost components in the food and beverage sector industry profit and loss report are marketing costs and production costs. Thus, these two costs need to be managed well in order to support maximum net profit. This research aims to find out how marketing costs and production costs influence increasing profits in Food and beverage subsector Manufacturing Companies Listed on the Indonesia Stock Exchange. This research used 64 data samples. The results of this research analysis state that marketing costs can have a positive influence on the company's net profit. Likewise, production costs have been proven to have a positive influence on the company's net profit. It is hoped that the results of this research can provide consideration for decision-makers, such as managers and investors, that marketing costs and production costs that can be managed well can contribute to increasing the company's net profit

Analisis Rasio Likuiditas dan Rasio Profitabilitas untuk Menilai Kinerja Keuangan pada PT. Ultrajaya Milk Industry & Trading Company, Tbk. Periode 2020-2023

The purpose of this study is to determine the financial performance of PT Ultrajaya Milk Industry & Trading Company Tbk for the period 2020-2023 using financial ratios, namely liquidity ratio and profitability ratio. Data analysis uses a quantitative descriptive approach. The type of data obtained is secondary data. The data obtained is financial statements. The researchers obtained financial statement data from the IDX website. The results show that the company's liquidity is very good because the Current Ratio and Quick Ratio values ​​are above the industry norm. However, the company's profitability is considered poor, because the Return on Assets and Return on Equity values ​​are below the industry standard.

Estimate Companys Profit Using Least Squared Method and Random Forest Model

Profit plays a significant role in company operations. It reflects operational efficiency and market competitiveness of a company. Companies not only rely on profit for their survival but also use it as an important parameter for decision-making. Moreover, Profitable companies are better positioned to fulfill social responsibilities. Therefore, companies consider profit to be one of the most important parameters. Another parameter that significantly impacts companies is cost. Costs play a unique role in the formulation of a company's business strategy, financial health analysis, and other areas, closely related to each enterprise's competitive advantage. Therefore, reducing costs and increasing profits have become the goals pursued by every profit-oriented enterprise. Finding the relationship or pattern between these two important pieces of data becomes even more significant. By establishing a model, the company can use the known patterns and existing cost data to estimate profits, thereby creating plans that better align with its future development. This paper aims to explore the relationship between cost and profit by categorizing total cost into three classes: R&D costs, marketing costs, and administrative costs. A sample size of 1,000 is used in this research to build ordinary least squares and random forest models to analyze the relationships between these attributes.

The effect of entrepreneurial resilience on entrepreneurial success of SME: A study on SME in Zakho independent administration in Kurdistan Region of Iraq

This study explores the impact of entrepreneurial resilience and entrepreneurial success. A researcher conducted a survey of entrepreneurs in small and medium-sized companies in Zakho city in the Kurdistan Region of Iraq to understand the extent to which flexibility affects company growth and success. They used the descriptive analytical approach to analyse the survey data. The questionnaire was the primary approach to data gathering. Data analysis was performed using both SPSS v26 and Smart PLS v 4.0.9. (82) questionnaires were collected from a total of 95 survey cases. The findings of this study show a substantial and statistically significant effect of entrepreneurial resilience on entrepreneurial success. Entrepreneurial resilience is critical to increasing a company's effectiveness and profitability by addressing immediate and continuous difficulties that force it to seek out possibilities, innovate, and face risks. While these results are convincing in the context of the study, it is necessary to be careful when generalizing them to other corporate settings. Further research is recommended to delve deeper into the nuances of entrepreneurial resilience across diverse contexts. This study contributes valuable insights for entrepreneurs seeking to improve performance through entrepreneurial resilience. Through understanding and leveraging forecasting and forcing conditions, organizations can promote better outcomes and achieve success.

Penerapan Analisis Cost Volume Profit dalam Pengambilan Keputusan Menajemen pada Usaha Tungku Dakak-Dakak Nila

Cost volume profit analysis is used in measurable planning in sales and determining the Company's profit based on the relationship between costs, volume and overall profit. This study aims to determine how to apply the cost volume profit method to the Nila Dakak-Dakak Furnace Business. This study uses a quantitative descriptive research method where data collection techniques are carried out through direct interviews with owners and employees, observation and documentation of production and financial data of the Nila Dakak-Dakak Furnace Business. Based on the results of the research that has been carried out, it can be concluded that the Nila Dakak-Dakak Furnace Business made a profit in 2023 of IDR 154,760,000 with sales of IDR 686,400,000. Sales at the break-even point are 2,154 so that if sales are less than that amount, the Company will experience a loss. For this reason, a margin of safety calculation is carried out which produces 15,000 kg per year for the safety level of product sales. Management also targets a profit of Rp. 200,000,000 for the following year, namely 2024-2025, so to achieve this profit target, it must produce 26,145 kg.

Fusing multi-model climate risk assessment and insurance profitability prediction: a machine learning-based cross-country comparative analysis

Climate change-induced increases in the frequency and intensity of extreme weather events year after year pose a significant challenge to the profitability of the global insurance industry. Traditional risk assessment models have limitations in predicting insurance profitability due to the difficulty in coping with the nonlinearity and complexity of climate risk. To this end, this study proposes a multi-model fusion approach that combines fuzzy assessment models, entropy weighting, linear regression, and machine learning models (LightGBM & XGBoost) to assess the impact of climate risk on the profitability of the insurance industry. By analyzing cross-country empirical data from the U.S. and U.K. insurance markets, this study reveals the differences and challenges in coping with climate risk in different countries. The findings show that climate risk significantly affects the profitability of insurance companies and that machine learning models exhibit higher accuracy and reliability in risk prediction compared to traditional methods. This paper provides an empirical basis for insurers and policymakers to address the economic impacts of climate change and makes recommendations for optimizing insurance risk management.

Осмысление проблемных вопросов проводимой на глобальном уровне реформы международного налогообложения цифровых компаний

The author's interest in the topic of the article is caused by the fact that in the context of a new geopolitical reality, the process of transformation of the international tax order and, within its framework, the rules for taxation of profits of foreign digital companies is accelerating. In the article, the author analyzes and comprehends the problematic issues of the reform of international taxation carried out by the Organization for Economic Cooperation and Development (OECD) at the global level. The author gives an assessment of the International Approach to taxation of profits of digital companies developed by the OECD and implemented by it. The article also analyzes the author of a new approach proposed by the OECD to the distribution of global profits received by digital companies from the supply of digital products in the market of foreign jurisdictions for users of these products. In addition, the author identifies the legal grounds and expediency of introducing a tax on digital services by some states. In order to achieve the goal of sustainable economic development of states, an effective solution to the problem of international taxation of profits of digital companies is becoming increasingly important. The global community of states and their tax administrations face a strategic task: to achieve a situation in which the international tax system will reflect all trends in the development of the digital economy. To achieve this goal, it is necessary to achieve coherence between the actions of States at the regional and global levels. Due to the significant increase in the volume of activities of foreign digital companies, the digital business has increased the need to develop and implement a unified international approach to taxation of income of digital companies and primarily Multinational companies (TNCs) received from the supply or digital services (products) to the markets of foreign jurisdictions. In the context of the active development of the digital economy, scientists and practitioners faced a question that requires a clear answer – on what grounds and to what extent the procedure for taxation of corporate income within the digital economy differs from the procedure for taxation of corporate income in the traditional economy. With the expansion of the scale of digital business projects, the number of the largest digital companies (the so-called giants) is growing, new digital facilities are being allocated, the number and geography of users' consumption of digital products is increasing, and the number of user contracts they conclude using digital company data is growing.