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Articles published on Return On Investment

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  • New
  • Research Article
  • 10.65538/crda.v7i1.695
Fruit That Lasts? ROI as a Reflection of Kingdom-Oriented Impact
  • Mar 9, 2026
  • Christian Relief, Development, and Advocacy: The Journal of the Accord Network
  • Kate Williams-Whitely + 2 more

Abstract Return on investment (ROI) analysis, when rooted in a theology of stewardship, can help Christian relief, development, and advocacy (CRDA) organizations steward the resources entrusted to them by God toward lasting transformation. Biblical teachings affirm the value of wise stewardship, tangible outcomes, and the just use of resources, while cautioning against treating wealth as an end in itself (e.g., Matthew 25:14–30; Proverbs 21:5; Matthew 6:19–21). Especially when combined with impact evaluation, ROI can enhance strategic decision-making, promote accountability, and align financial stewardship with kingdom values. Yet, it also raises important questions in faith-based development: Can market-based metrics capture relational, spiritual, and justice-oriented outcomes? Who defines “value” in this framework? And is monetizing outcomes always appropriate? This article explores these questions through a case study of Zoe Empowers, a faith-rooted, three-year empowerment program for orphaned and vulnerable youth. Operating in 12 countries, Zoe equips youth through micro grants, vocational training, life skills development, and spiritual formation—helping over 230,000 participants, with more than 95% achieving self-sufficiency by graduation, at a cost of just $9 per month per youth. Using both income gain modeling and the Harvard Human Flourishing Index (HHFI), the study demonstrates the potential of integrating economic and holistic outcome measures. Findings show that under conservative assumptions, Zoe delivers a financial ROI exceeding 3:1, and under standard assumptions, a 10.7:1 return per participant in the final year of implementation. HHFI results reveal that graduates are 21 times more likely than their peers to achieve ideal flourishing scores, with significant gains in happiness and life satisfaction, physical and mental health, character and virtue, and close social relationships. Together, these results suggest that ROI, when framed holistically and anchored in biblical principles, can serve as both a rigorous accountability tool and a faithful expression of love, justice, and transformation in CRDA practice.

  • New
  • Research Article
  • 10.63371/ic.v5.n1.a782
Análisis de Inversiones en el Mercado de Bienes Raíces dentro de la Región Sur del Estado de Veracruz, México
  • Mar 3, 2026
  • Ibero Ciencias - Revista Científica y Académica - ISSN 3072-7197
  • José Guadalupe Fernández Páez + 5 more

The real estate market in the High Mountains region, particularly in the municipalities of Orizaba, Nogales, Río Blanco, Ixtaczoquitlán, Ciudad Mendoza, and Mariano Escobedo, has experienced remarkable growth in recent years. This growth stems from the boost in tourism, urban revitalization efforts in the historic center, the consolidation of commercial corridors, and metropolitan expansion into new residential and industrial areas. The region has become a point of interest for local and foreign investors seeking profitable opportunities in housing, commerce, services, and tourism projects. From an accounting and financial perspective, this growth does not necessarily create a favorable environment for investment. Despite the economic appeal, investors face a series of structural obstacles that hinder the accurate evaluation of project viability and limit the proper application of essential financial tools such as Net Present Value (NPV), Internal Rate of Return (IRR), and Return on Investment (ROI). One of the main problems is the lack of reliable and up-to-date information on market prices, appreciation indices, actual demand levels, construction costs, and the behavior of the real estate supply. This lack of transparent data generates a high level of uncertainty, prevents the formulation of realistic financial projections, and reduces the investor's ability to adequately estimate future cash flows, payback periods, and the level of risk associated with each project.

  • New
  • Research Article
  • 10.1007/s13280-025-02244-3
Land market feedback from land acquisition influences the prioritization of protected area networks.
  • Mar 1, 2026
  • Ambio
  • Hyun Seok Yoon + 4 more

Conservation organizations face budget constraints and must prioritize land acquisitionscarefully.Market responses to conservation actions can shift land prices and relocate development.We examinehow variations in local land markets affect decisions about where to protect land. Using a protected area prioritization framework, we evaluated how spatial differences in market feedback influence the conservation return-on-investment (ROI) of acquisitions and the optimal distribution of acquisition budgets. Using simulations and parameters for southern Appalachian forests, we find that areas with elastic demand and inelastic supply yield higher conservation ROI. Our results indicate that failing to account for local market feedback can reduce conservation effectiveness, incurring opportunity costs of 7%. Only 49% of the optimal budget allocation matched when local feedback was considered versus not. These findings stress the importance of incorporating spatial market data into protected area planning to maximize ecological returns.

  • New
  • Research Article
  • 10.1176/appi.ps.20250017
Estimating Return on Investment From Implementation of Individual Placement and Support.
  • Feb 18, 2026
  • Psychiatric services (Washington, D.C.)
  • A-La Park + 10 more

The authors aimed to assess return on investment (ROI) in the implementation of individual placement and support (IPS) for employment in Norway. A four-state, 4-year Markov model was constructed to explore the costs and benefits of IPS implementation for 561 new recipients (ages 18-40) of a time-limited, health-related rehabilitation welfare benefit. Data were from multiple sources, including a difference-in-differences analysis of longitudinal registry data, detailed IPS resource use and cost data, and the literature. The primary outcome was ROI, from societal and public-purse perspectives, compared with outcomes in areas in Norway without IPS. Net economic benefits of 2025 international dollars (Int$) 2.6 million and Int$240,000, equivalent to ROIs of 4.76 and 1.34, were generated from societal and public-purse perspectives, respectively. Of the target population, 9% received IPS per year, at a cost of Int$700,000, equal to 67.8 additional full-time equivalent (FTE) years of work if employment gains were sustained over 4 years. For each additional FTE year of work, 33.1 work assessment allowance (WAA) recipients would need to receive IPS. The most sensitive model parameter, WAA benefit, would have to be reduced by 24% for IPS not to have a positive ROI. Even under conservative assumptions, the addition of IPS to supported employment approaches is likely to have a positive ROI from societal and public-purse perspectives in just over 1 and 3 years, respectively, even before broader benefits, such as impacts on health services utilization and reduction in the use of alternative supported employment services, are considered.

  • New
  • Research Article
  • 10.30525/2256-0742/2026-12-1-196-208
STRATEGIC DIGITAL MARKETING MANAGEMENT AS A DRIVER OF ENTERPRISE COMPETITIVENESS AND PERFORMANCE IN TURBULENT ECONOMIC ENVIRONMENTS
  • Feb 17, 2026
  • Baltic Journal of Economic Studies
  • Hanna Zhosan + 2 more

The purpose of this study is to substantiate strategic digital marketing management as a key driver of enterprise competitiveness and performance in turbulent economic environments. The paper aims to demonstrate that digital marketing should be interpreted not as a set of isolated promotional tools, but as an integrated managerial system that ensures enterprise adaptability, resilience, and sustainable financial growth. The research is based on an anonymized case study of a Ukrainian small-to-medium enterprise (Company A) operating under conditions of economic instability and ongoing digital transformation. The methodology combines qualitative analysis of organizational and managerial processes with quantitative economic evaluation. Financial efficiency is assessed using investment-based indicators, including total investment costs, additional profit, cumulative economic effect, return on investment (ROI), and payback period. A comparative scenario approach is applied to contrast baseline enterprise development with the scenario of strategic digital marketing implementation. The results show that the initial level of digital marketing maturity at Company A is characterized by fragmented use of digital tools and the absence of an integrated digital strategy, which limits market visibility, customer engagement, and performance. The implementation of a comprehensive digital marketing framework, including the introduction of a digital marketing manager position, development of a corporate website and structured social media presence, CRM system implementation, and deployment of SEO and online advertising, leads to a significant improvement in financial and competitive indicators. The calculated ROI reaches 56%, while the cumulative economic effect becomes positive in 2027, indicating a medium-term payback period. These findings confirm that strategic digital marketing management functions as an investment project with delayed but stable economic returns. The study concludes that strategic digital marketing management significantly enhances enterprise competitiveness, strengthens customer engagement, improves the efficiency of marketing expenditures, and increases financial sustainability in turbulent economic environments. Digital marketing should therefore be considered a core strategic mechanism of enterprise management rather than a tactical communication instrument. The results provide both theoretical and practical justification for integrating digital marketing into the overall strategic management system of enterprises.

  • Research Article
  • 10.37634/efp.2026.2.15
Economic efficiency of an individualized approach to hair color services: a comprehensive analysis of the market and salon business optimization strategies
  • Feb 13, 2026
  • Economics Finances Law
  • Maftuna Dzhumabaieva

The paper presents a comprehensive economic analysis of the professional hair coloring services market and evaluates the economic feasibility of implementing an individualized, client-focused approach to hair coloring. The paper examines global and regional trends in the beauty industry, including shifts in consumer preferences, the growing demand for personalized services, and the increasing influence of digital platforms on client engagement. The cost structure of salon operations is analyzed, highlighting key expenditure areas such as labor, materials, marketing, and equipment, along with the primary factors influencing pricing strategies for colorist services. The impact of service quality on customer satisfaction, loyalty, and repeat visits is also assessed, emphasizing the direct relationship between personalized care and long-term business success. The paper further investigates the economic losses incurred by salons due to client dissatisfaction with coloring results, including reduced repeat business, negative reviews, and missed revenue opportunities. Based on these findings, practical strategies for optimizing business processes are proposed, centered on the implementation of diagnostic protocols, tailored service plans, and performance monitoring. Detailed methodology is provided for calculating key economic efficiency indicators relevant to salon management, including Customer Lifetime Value (CLV), Customer Acquisition Cost (CAC), Net Promoter Score (NPS), and Return on Investment (ROI), offering salon owners measurable tools to evaluate and enhance profitability. The paper highlights the significant benefits of investing in personnel training, advanced professional development, and personalized service methodologies, demonstrating that such investments lead to measurable increases in client satisfaction, repeat visits, and overall profitability. Comparative analysis is conducted between salons that adopted the LUMIGLOW methodology and those that follow traditional approaches, showing that the personalized approach provides higher economic efficiency, better client retention, and more sustainable business growth. In conclusion, the findings underscore that the integration of individualized hair coloring services supported by structured diagnostic protocols and strategic business management practices is not only economically advantageous but also essential for salons aiming to maintain competitiveness in a rapidly evolving beauty market. The paper provides actionable insights for salon owners, managers, and colorists seeking to enhance operational efficiency, optimize client engagement, and implement evidence-based strategies for long-term success.

  • Research Article
  • 10.1142/s0219198926500015
Designing Resilient Partnerships: Optimal Contract with Dual Incentive Structure in Uncertain Markets
  • Feb 13, 2026
  • International Game Theory Review
  • Anirban Chatterjee + 1 more

Partnerships represent strategic alliances where two or more entities collaborate by pooling resources to achieve mutual economic benefits. However, the uncertainty surrounding the return on investment (ROI) poses significant challenges in designing optimal partnership contracts. This paper develops a game-theoretic model to structure partnership contracts under uncertain ROI, where the final investment outcome is stochastic and ex-ante unknown to both partners. The model analyzes the contract design from one partner’s perspective, considering the possibility that the other partner may face future market shocks that could affect its ability to honor its commitments to the partnership. We characterize the equilibrium of the game and propose strategies that the primary partner can adopt to mitigate risks and safeguard its interests. The findings provide insights into how strategic contract design can enhance the stability, cooperation, and efficiency of partnerships operating under uncertain market conditions.

  • Research Article
  • 10.55267/djfm/17901
The Evaluating the Financial Impact of Predictive Maintenance in Manufacturing: An Integrative Literature Review
  • Feb 13, 2026
  • Dutch Journal of Finance and Management
  • Feresane Matthew Sibeko

Even if measuring the ROI (Returns-on-Investment) of predictive equipment maintenance is essential for discerning whether the manufacturing entity is overspending or underspending on equipment maintenance, most manufacturing executives often do not bother to measure the ROI of their equipment maintenance. This affects decisions on the improvement initiatives that can be adopted. To address such a problem, this study used integrative review to evaluate insights from the existing studies about the techniques, values, and limitations of measuring the ROI of predictive manufacturing equipment’s maintenance. The research was a qualitative study based on content analysis of articles retrieved primarily through Google searches as the major search engine. After predictive maintenance, findings from the analysis indicated the financial metrics to measure the financial gains obtained since the introduction of predictive machine maintenance. It evaluates the benefits and advantages so far attained as compared to the costs incurred in the application of predictive maintenance. Apart from ROI, some of the commonly used financial metrics were found to encompass cost-benefit analysis and net present value (NPV). ROI analysis seeks to evaluate the benefits gained against the costs incurred in the use of predictive machine maintenance. However, findings<i> </i>indicated the major inhibitors of measuring the ROI of predictive machine maintenance to often arise from cost, poor data utilization culture, and ignoring predictive maintenance. Unless management is able to deal with such challenges, they may never get to understand the returns on investment generated from the expenditure on predictive equipment maintenance. From these findings, this study has contributed to changing the general perception of predictive maintenance as an expenditure rather than an investment.

  • Research Article
  • 10.1007/s40279-026-02399-3
Evaluating the Return on Investment of U.S. Army Holistic Health and Fitness Performance Teams: A Matched Difference-in-Differences Study of Readiness and Economic Outcomes.
  • Feb 12, 2026
  • Sports medicine (Auckland, N.Z.)
  • Andrew G Thompson + 4 more

Holistic Health and Fitness (H2F) is the United States Army's largest force modernization initiative aimed at preserving combat power by optimizing soldier readiness across five domains: physical, mental, nutritional, sleep, and spiritual. At the core of this effort are H2F Performance Teams (HPTs): embedded, interdisciplinary subject matter experts, composed of strength and conditioning coaches, athletic trainers, physicalandoccupational therapists, registered dietitians, and mental readiness professionals. These teams operate within brigades to deliver proactive, preventive, and performance-enhancing interventions that reduce injury risk, accelerate rehabilitation, improve fitness and cognitive performance, and sustain deployability. This evaluation quantified the return on investment (ROI) of embedded HPTs across 56 matched active-duty brigades (28 HPT-resourced, 28 controls), encompassing over 1,000,000 soldiers from fiscal year (FY) 2019 through FY2023. A quasi-experimental, presence-based difference-in-differences framework estimated multiyear treatment effects for musculoskeletal injury (MSKI) referrals and profiles, behavioral health (BH) and substance abuse (SA) profiles, Army Combat Fitness Test (ACFT) pass/failure rates, Army Body Composition Program (BCP) noncompliance, and Rifle Marksmanship Qualification (RMQ). Outcome deltas were monetized using validated cost-per-case benchmarks from military/government reports and peer-reviewed studies. A 10,000-draw Monte Carlo simulation, incorporating triangular distributions and a ρ = 0.15 Gaussian copula, modeled fiscal uncertainty, interdomain dependency, and force-wide extrapolation. Despite significantly worse baseline odds pre-resourcing, HPT brigades reversed all major readiness disadvantages by FY2023. MSKI referral odds declined 61% (odds ratio [OR] 1.16 → 0.45), SA profile odds dropped 79% (OR 1.92 → 0.41), and BH > 90-day profile odds fell 44% (OR 1.51 → 0.84). ACFT failure odds decreased 22% (OR 1.05 → 0.82), RMQ expert qualification odds increased 33% (OR 1.21 → 1.60), BCP failure odds decreased 12%, and RMQ failure odds declined 28%. Annually, per brigade, these effects translated to 1363 adverse events avoided and 37,484 duty days restored. Using domain-specific cost estimates, a 10,000-draw Monte Carlo simulation estimated mean annual cost avoidance of $14.06M per brigade (95% CI $12.25-16.19 million), with 99.05% of draws exceeding a 4:1 ROI. Duty day restoration and expert RMQ gains added $10.38 million (95% CI $8.15-13.00 million) in readiness value. Combined, annual total economic value reached $24.44 million per brigade (ROI = 8.15:1; 95% CI 7.17-9.27), with force-wide extrapolation yielding $5.28 billion in annual total Army returns. Every $1 invested in HPTsreturns $8.15 in value($4.69 in costavoidances and $3.46 in readiness improvements). Embedded HPTs produce robust, statistically significant, multidomain improvements in readiness, performance, and cost efficiency. These estimates exclude long-horizon returns such as retention, disability deferral, or downstream system savings-suggesting total ROI is significantly underestimated. This study indicates HPTs are core readiness infrastructure. Their full-scale implementation is a strategic imperative for modernizing force sustainment and preserving the Army's most critical asset: the soldier.

  • Research Article
  • 10.58425/ajt.v5i1.478
A Comparative Study of Oracle E-Business Suite vs. Oracle Fusion Cloud ERP for Discrete Manufacturing Organizations
  • Feb 12, 2026
  • American Journal of Technology
  • Srinivasan Narayanan

Aim: This study conducts a comparative analysis of Oracle E-Business Suite (EBS) and Oracle Fusion Cloud ERP within the context of discrete manufacturing organizations. The objective is to evaluate their relative suitability by examining architectural frameworks, deployment models, user experience, scalability, integration capabilities, security structures, and five-year total cost of ownership (TCO). Methods: A mixed-method evaluation approach was employed, combining technical architecture analysis, functional capability assessment, and scenario-based financial modeling. The study assessed system characteristics across key operational dimensions, including deployment flexibility (on-premise versus cloud), customization depth, interoperability, cybersecurity posture, and cost structures. A five-year TCO analysis was conducted alongside scenario-based return on investment (ROI) modeling to evaluate economic performance across varying manufacturing environments like multi-site and high-change operational contexts. Results: The findings indicate that Oracle E-Business Suite remains well-suited for manufacturing environments requiring extensive in-stack customization and strict on-premise infrastructure control. Its stability and configurability make it particularly viable in mature, operationally stable settings with limited transformation requirements. In contrast, Oracle Fusion Cloud ERP demonstrates superior agility, enhanced scalability, improved native integration capabilities, and lower long-term operational overhead. The cloud-native architecture enables faster deployment cycles and reduced infrastructure management burdens. Scenario-based economic analysis shows that Fusion Cloud ERP delivers stronger ROI in dynamic, multi-site, and high-change manufacturing environments due to improved process standardization, reduced maintenance complexity, and accelerated time-to-value. Conclusion: While EBS continues to provide value in highly customized and stable manufacturing ecosystems, Oracle Fusion Cloud ERP offers strategic advantages in organizations pursuing digital transformation, operational agility, and scalable growth. Recommendations: Discrete manufacturing organizations should align ERP selection decisions with their operational complexity, growth trajectory, and transformation objectives. Organizations operating in stable, highly customized environments with significant legacy investment may continue leveraging Oracle EBS effectively.

  • Research Article
  • 10.1080/03031853.2025.2608320
Adoption of hermetic storage bags among Tanzanian smallholders: economic and policy insights
  • Feb 11, 2026
  • Agrekon
  • Baraka Mbesa + 4 more

ABSTRACT Postharvest losses remain a critical challenge for smallholder maize farmers in Tanzania, undermining food security and income potential. This study examines the determinants influencing the adoption of hermetic storage bags as a sustainable postharvest solution. Using a cross-sectional survey of 377 respondents from Kilosa and Kondoa districts, a logit model and return on investment (ROI) analysis were employed to assess adoption drivers and economic viability. Results reveal that training significantly increases the likelihood of adopting hermetic storage, with trained farmers nearly eight times more likely to adopt the technology. Household income and maize stored for sale positively influence adoption, while higher total maize production correlates with reduced uptake, likely due to immediate market sales for cash flow. Additionally, expectations of higher maize prices further motivate adoption. ROI analysis showed hermetic storage bags outperform traditional methods, delivering positive returns of 15.3% and 17.2% in Kilosa and Kondoa, respectively, while conventional methods yielded negative ROI. These findings underscore the role of training, economic incentives, and market dynamics in shaping adoption decisions. To promote wider use, the study recommends enhancing farmer training, improving access, and aligning policies to support postharvest innovations. Scaling hermetic technologies can reduce losses, improve incomes, and strengthen food security in rural Tanzania.

  • Research Article
  • 10.17700/jai.2026.17.1.779
Examination of the application of decision-making systems in planning the dispensing of sheep in farms
  • Feb 11, 2026
  • Journal of Agricultural Informatics
  • Mahil Mammadov + 3 more

The research investigated the possibilities and effectiveness of applying decision support systems (DSS) in the planning of dispensary processes in 24 individual sheep farms operating across six regions of Azerbaijan. Thirteen sheep breeds native to Azerbaijan are bred in these farms. The purpose of the study is to develop a functional DSS model that will ensure monitoring of sheep health status, forecasting of risks, optimization of preventive measures, and rational decision-making at the farm level. Field research and empirical observations revealed that the dispensary process in most farms is still carried out through traditional methods—paper-based records and subjective observations—which complicates early diagnosis and leads to errors. In farms where DSS was applied, treatment and prevention costs decreased on average by 22.4%, livestock losses by 28.6%, while milk and meat productivity increased by 18.3% and 14.8%, respectively. The system’s ROI (Return on Investment) indicators were 62.3%, 77.3%, and 89.9% in small, medium, and large farms, respectively. The DSS model proposed within the study includes several key functional blocks: data collection (from sensor and manual sources), an analytical engine (statistical and AI-based analysis), a risk assessment module, and a user interface (mobile application, web panel, reporting mechanisms). As a scientific novelty, this research presents the complex integration of decision support systems into dispensary processes in sheep farming, which is significant both theoretically and practically.

  • Research Article
  • 10.55041/ijsrem56356
AI - Enabled Investment Decision Support System
  • Feb 4, 2026
  • International Journal of Scientific Research in Engineering and Management
  • Gaurav Prajapati

ABSTRACT Retail investors increasingly rely on digital tools for investment planning; however, most available platforms either provide static advisory insights or depend heavily on expensive proprietary data and complex predictive models. This research presents the design and development of an AI-enabled, web-based investment decision support system focused on practical usability, transparency, and zero-cost deployment. The system extends traditional investment simulations by integrating advanced rule-based strategies such as Value Averaging Pro Rata and Constant Share, along with a linear regression–based forecasting module to assist users in understanding potential future trends. A secure administrative module enables structured management of equity and mutual fund datasets, version control, and automated report generation in spreadsheet format. The platform evaluates investment outcomes using financial performance metrics including Return on Investment (ROI), Compound Annual Growth Rate (CAGR), and Extended Internal Rate of Return (XIRR). Unlike research-oriented predictive studies, the emphasis of this work lies in transforming analytical outputs into actionable insights through dashboards and downloadable reports. The findings demonstrate that the integration of adaptive strategy models with forecasting and reporting features enhances decision clarity for retail investors without introducing computational or financial complexity. The proposed system highlights how AI-inspired logic, when combined with full-stack web technologies, can serve as an effective decision support mechanism in real-world financial planning scenarios. Keywords: Keywords: Investment Decision Support, Rule-Based AI, Value Averaging Pro Rata, Linear Regression Forecasting, Web-Based Financial System

  • Research Article
  • 10.1080/15332667.2026.2619795
Electronic Customer Relationship Management Adoption: Exploring Its Evolution Through Bibliometric Analysis and Topic Modeling
  • Feb 4, 2026
  • Journal of Relationship Marketing
  • Jose A Perez-Bertozzi + 1 more

Electronic Customer Relationship Management (E-CRM) systems are a foundational strategic tool for organizations aiming to enhance customer engagement and competitive advantage in digital environments. Despite the widespread implementation of E-CRM, user adoption remains the primary challenge. This study employs a comprehensive Bibliometric Analysis and Topic Modeling approach on a corpus of 137 articles from the Web of Science and Scopus databases (2004–2025), to systematically map the field’s intellectual structure and evolution. The findings confirm E-CRM adoption as a mature and active field, conceptually bifurcated between the Technology Acceptance Paradigm and the Organizational Performance Paradigm. However, the structure is highly fragmented due to domestically oriented collaboration and exhibits a significant theoretical gap—the absence of integrated models that explicitly link technology acceptance factors to tangible commercial outcomes, such as Return on Investment (ROI). Future research must prioritize developing integrated value chain models and conceptualize Third-Generation E-CRM technologies (e.g., AI and automation) within existing adoption frameworks. This research provides essential, data-driven insights for scholars and practitioners seeking to enhance digital adoption strategies.

  • Research Article
  • 10.35898/ghmj-911257
Availability of Fresh Fish Stall Business to Meet Nutritional Needs for Health: A Case Study in Sebulu District, Kutai Kartanegara Regency, Indonesia
  • Feb 4, 2026
  • GHMJ (Global Health Management Journal)
  • Gusti Haqiqiansyah + 2 more

Background: A profitability analysis is crucial for assessing a business’s ability to generate profit hence, business actors need to respond and make the increase in managing their businesses. If their business is survived they may to meet nutritional needs of the community besides significantly contribute to increasing family income. Aims: To analyze the profitability of a fresh fish stall business. Methods: Data collection of research was in July-September 2025, in Sebulu District, Kutai Karatenagara Regency. Samples as respondents were obtained using the purposive sampling method, specifically four respondents, considering that they have the largest businesses with five and more than 5 years, and operate continuously. They are the fresh fish stall traders. To analyze profitability, calculations of Net Profit Margin (NPM), Return on Investment (RoI), Payback Period (PP), and business efficiency (RCR or Benefit Cost Ratio) were used. Results: The findings reveal that the business achieved a profitability rate of 19.10% for NPM, 29.2% for ROI, and a payback period of 0.59 years. Conclusion: The fresh fish stall business generates a relatively good profit and has the potential to sustain its operations to meet nutritional needs for health. Furthermore, the business efficiency analysis indicates an R/C ratio value of 1.24, signifying that the business is efficient, as an R/C ratio value greater than 1 denotes efficiency.

  • Research Article
  • 10.47467/elmal.v7i2.11299
Persepsi Pemilik Kos Terhadap Pentingnya Laporan Keuangan dalam Pengambilan Keputusan Bisnis
  • Feb 1, 2026
  • El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
  • Pera Purwanti + 1 more

This study aims to analyze boarding house owners’ perceptions of the importance of financial statements in business decision-making. Although boarding house businesses continue to grow, many owners have not optimally utilized financial statements in managing their businesses. This research uses a qualitative descriptive approach with a case study method. Data were collected through interviews, observation, and documentation involving five boarding house owners in Jakarta. The results indicate that owners generally perceive financial statements as important for controlling and evaluating business performance; however, their level of understanding and implementation varies. The main obstacles include limited accounting knowledge, time constraints, and the mixing of personal and business finances. Financial analysis using Return on Investment (ROI) and Break Even Point (BEP) shows that financial statements support more rational and effective business decision-making.

  • Research Article
  • 10.1016/j.prevetmed.2026.106806
Cost-benefit analysis of swine influenza a vaccination in wean-to-finish production setting in the United States.
  • Feb 1, 2026
  • Preventive veterinary medicine
  • Dana C Pittman Ratterree + 3 more

Cost-benefit analysis of swine influenza a vaccination in wean-to-finish production setting in the United States.

  • Research Article
  • 10.1177/21501319261415805
Financial Incentives to Promote Physical Activity in Japan: A Rapid Review.
  • Feb 1, 2026
  • Journal of primary care & community health
  • Koki Aoki + 1 more

Financial incentives are a promising strategy to promote physical activity. While randomized trials in Western countries have demonstrated short-term effectiveness, evidence from non-Western settings remains limited. This rapid review synthesized evidence from Japan on financial incentive-based interventions considering both individual-level behavioral responses and their use as policy tools implemented by administrative organizations. A systematic search of 4 databases (CiNii Articles, PubMed, Google Scholar, and Ichushi Web) was conducted between May and June 2025, covering English and Japanese studies. Intervention characteristics were described using the TIDieR checklist and step count changes were extracted. Where necessary, healthcare cost savings and return on investment (ROI) were also estimated. Fourteen studies (11 peer-reviewed and 3 gray literature) were included. Most interventions used redeemable points or gift certificates as incentives, with daily values ranging from ¥11 to ¥100. On average, interventions increased daily step counts by 997 steps and reduced annual medical expenditures by ¥28 425, yielding an average ROI of 5.67. Effects were consistent across population subgroups and incentive types. Only 1 study reported post-intervention sustainability, which concluded that step increases were not maintained after receiving the incentive. Low-cost financial incentives have the potential to increase physical activity and reduce healthcare costs in Japan. Further long-term and cost-effectiveness studies are warranted to support sustainable health policy design.

  • Research Article
  • 10.30872/w2jmk988
Business Analysis and Marketing Strategy of Amplang Products Guntur Pratama in Samarinda City
  • Jan 31, 2026
  • Jurnal Pembangunan Perikanan dan Agribisnis
  • Asroy + 2 more

This study aims to analyze the feasibility of the business and marketing strategies implemented by the Amplang Guntur Pratama Business in Samarinda City, which uses flatfish as its main raw material, as well as jackfruit seeds. The research methods used are descriptive qualitative and quantitative, with data collection through interviews, observations, and documentation studies. The quantitative analysis included financial feasibility calculations using the Return on Investment (ROI) and Payback Period (PP) indicators. The results of the study showed that the Amplang Guntur Pratama business was financially feasible to operate. This was indicated by an ROI value of 99.67%, which is much higher than the bank interest rate, and a very fast payback period of 1 year. In terms of marketing strategy, this business focuses on techniques to increase sales through various forms of advertising (institutional, quality, and factual) and utilizes pricing strategies. The main advantage of this business lies in the quality of the raw materials, namely flatfish and jackfruit seeds, which were maintained, and innovations in the frying process using a patented machine, ensuring a consistent and crispy texture for the amplang However, this study also identified several obstacles, namely the limited availability of flatfish raw materials, suboptimal online marketing, and a financial recording system that was still manual.

  • Research Article
  • 10.30872/70tqqe30
Business Model Canvas (BMC) of Micro, Small and Medium Enterprise (MSME) on Bina Bersama from Rinisa Shrimp Cracker Processing Business Kutai Kartanegara Regency
  • Jan 31, 2026
  • Jurnal Pembangunan Perikanan dan Agribisnis
  • Imelda Permatasari + 2 more

This study aims to describe the business model using the nine elements of the Business Model Canvas (BMC) and to assess the business feasibility of the Bina Bersama UMKM Rinisa shrimp cracker processing enterprise in Anggana District, Kutai Kartanegara Regency, using four indicators: Revenue Cost Ratio (RCR), Payback Period (PP), Return on Investment (ROI), and Net Profit Margin (NPM). The research was conducted from June to September 2025 using a purposive sampling method, with the business owner as the only respondent. The results show that the customer segments include adults aged 25–55 years, housewives, local residents of Handil Terusan Village, and employees of PT Pertamina Hulu Mahakam (PHM). The value proposition includes in the use of 100% real shrimp without preservatives, affordable price, halal certification, PIRT license, and business permit. Marketing channels include direct sales, exhibitions, cooperation with Gerai Panglima, and digital promotion through Facebook and WhatsApp. Customer relationships are built through personal communication and a Word of Mouth. Key resources consist physical assets, family labor, promotional support from PT PHM, and personal capital. Key activities comprise production, problem solving, and marketing. Supported byKey partnerships with shrimp suppliers, GeraiPanglima, and PT PHM. The cost structure include investment costs of IDR6,108,611, depreciation costs of IDR63,735.42, and variable costs of IDR4,884,354.31. Revenue streams comes from offline sales, retail distribution, and honorarium from PT PHM. The analysis indicates that the business is financially eligible with an RCR of 1,58, PP of 3 months, ROI of 47%, and NPM of 37%.

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