Economic Reviews Journal

Pengaruh Aktivitas Perusahaan Terhadap Profitabilitas

Windawati Windawati, Barlia Annis Syahzuni — Wed, 22 Apr 2026 00:00:00 +0000

This study aims to analyze the effect of company activities on profitability, with a focus on industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research population consists of 67 industrial sector companies within the observation period. From this population, the researcher applied purposive sampling criteria, including consistency of listing and the availability of financial statements denominated in rupiah, resulting in the final research sample. With a three-year observation period, the study generated a total of 99 panel data observations. The study employed a quantitative approach, with model selection carried out through the Chow, Hausman, and Lagrange Multiplier (LM) tests. The best model was estimated using the Random Effects model with robust standard errors. The findings indicate that, simultaneously, cash turnover, receivables turnover, and inventory turnover significantly affect profitability. However, when tested partially, receivables turnover show a significant effect on profitability, while cash turnover and inventory turnover does not. In addition, receivables turnover is consistently found to have a significant partial effect on profitability. The managerial implication emphasizes that management should place greater focus on the effectiveness of working capital management, particularly in receivables, cash, and inventory, in an optimal manner. This will enable companies to demonstrate their performance in generating maximum earnings and improving profitability. Furthermore, the information disclosed in financial statements serves as a medium for management to send signals to external stakeholders regarding the company’s future prospects.

The Effect of Perceived Uncertainty on Purchase Intention of Blind Box Product: Curiostiy as Mediator and Perceived Risk as Moderator

Wed, 22 Apr 2026 00:00:00 +0000

The blind box phenomenon has developed into a popular toy trend that leverages consumers’ psychological aspects, particularly among Gen Z. This element of uncertainty not only creates surprise but also generates positive emotional responses such as curiosity, excitement, and satisfaction, which become the main attraction of blind box products. This study aims to analyze the effect of perceived uncertainty on purchase intention toward blind box products, with curiosity as a mediating variable and perceived risk as a moderating variable among Generation Z in Pontianak City, based on the Stimulus–Organism–Response (SOR) theory. This research employs a quantitative approach with a causal design, involving 200 respondents from Generation Z who are aware of and interested in purchasing blind box products, selected using purposive sampling. Data were collected through a questionnaire using a 5-point Likert scale and analyzed using PLS-SEM with the assistance of SmartPLS 4.0 software. The results indicate that perceived uncertainty has a positive and significant effect on curiosity but does not have a significant direct effect on purchase intention. Furthermore, curiosity has a positive and significant effect on purchase intention and significantly mediates the relationship between perceived uncertainty and purchase intention. Meanwhile, the moderating effect of perceived risk on the relationship between perceived uncertainty and purchase intention is not significant. This study provides theoretical contributions to the development of SOR theory in the context of uncertainty marketing in blind box products, as well as practical implications for businesses in creating more engaging experiences and managing risk to enhance purchase intention

Pengaruh Antara Brand Experience, Brand Authenticity dan Brand Equity Terhadap Customer Satisfaction Pada Generasi Z

Raina Asa Ivadah, Primasatria Edastama — Wed, 22 Apr 2026 00:00:00 +0000

Increasing competition in the local sneaker industry requires companies to focus not only on products, but also on brand experience and consumer perceptions in order to enhance customer satisfaction and brand competitiveness. This study aims to analyze the effects of brand experience, brand authenticity, and brand equity on customer satisfaction among local sneaker consumers in the Jabodetabek area. The research employs a quantitative approach using purposive sampling with 105 respondents who are users of local sneaker brands, namely Compass, Ventela, and Aerostreet, in Jabodetabek. Data were collected through a Likert-scale questionnaire and analyzed using Structural Equation Modeling (SEM) with the assistance of SmartPLS 4. The results indicate that brand experience, brand authenticity, and brand equity have positive and significant effects on customer satisfaction. In addition, brand experience plays an important role in shaping brand authenticity and brand equity. These findings suggest that the management of a consistent, authentic, and high-value brand experience is a crucial factor in enhancing customer satisfaction and loyalty toward local sneaker brands. This study provides practical implications for local sneaker companies in designing marketing strategies oriented toward brand experience, authenticity, and brand value, and recommends future research to expand the geographical scope and employ a longitudinal approach to strengthen the generalizability of the findings.

Pengaruh Kualitas Pelayanan, Media Digital, Dan Promosi Terhadap Minat Menabung di Bank BTN Syariah Cabang Mataram

Jaitun Indriyati, Luluk Fadliyanti, Nadia Nuril Ferdaus — Fri, 01 May 2026 00:00:00 +0000

This study aims to analyze the influence of service quality, digital media, and promotion on customers’ saving interest at Bank BTN Syariah Mataram Branch. This research employed a quantitative approach with an associative research design. The population of this study consisted of 15,496 active customers of Bank BTN Syariah Mataram Branch, while the sample consisted of 100 respondents determined using the Slovin formula and purposive sampling technique. Data were collected through questionnaires, while the analysis techniques included validity test, reliability test, classical assumption test, multiple linear regression, t-test, F-test, and coefficient of determination (R²) using SPSS version 22. The results showed that partially service quality, digital media, and promotion had a positive and significant effect on saving interest. Simultaneously, these three variables also had a significant effect on saving interest. The most dominant variable affecting saving interest was digital media. The coefficient of determination indicated that variations in saving interest could be explained by service quality, digital media, and promotion, while the remaining portion was influenced by other factors outside the research model. Therefore, Bank BTN Syariah Mataram Branch is expected to continuously improve service quality, optimize the use of digital media, and strengthen promotional strategies in order to increase public interest in saving.

Peranan Housekeeping dalam Peningkatan Kualitas Pelayanan Tamu di Hotel Swarna Dwipa Palembang

Anjelika Utami, Akhmad Khudri — Wed, 22 Apr 2026 00:00:00 +0000

This study aims to analyze the role of the housekeeping department in improving guest service quality at Hotel Swarna Dwipa Palembang, a three-star hotel operating in an increasingly competitive hospitality industry. Guest service quality, particularly related to room cleanliness, tidiness, and comfort, is a crucial factor influencing guest satisfaction, hotel image, and customer loyalty. This research employs a qualitative descriptive approach with data collected through direct observation, semi-structured interviews, and documentation. The research subjects include the Housekeeping Manager, supervisors, room attendants, and hotel guests with direct stay experiences. The findings indicate that housekeeping plays a strategic role in maintaining room quality through the implementation of standard operating procedures (SOPs), meticulous room and bathroom cleaning, proper linen arrangement, and prompt responses to guest complaints. Nevertheless, several challenges were identified, such as limited human resources, high workload during peak occupancy, and inconsistency in maintaining detailed cleanliness standards. An effective housekeeping role has been proven to enhance guest comfort, create positive impressions, and strengthen the image of Hotel Swarna Dwipa Palembang as a clean and comfortable hotel. This study is expected to serve as an evaluation and recommendation for hotel management in improving service quality, particularly within the housekeeping department, to support sustainable guest satisfaction and loyalty.

Pengaruh Penerapan Akuntansi Terhadap Kinerja Keuangan Riot Vape Store di Sragen Tahun 2025

Alip Prihanto, Susilaningtyas Budiana Kurniawati, Supartini Supartini — Wed, 22 Apr 2026 00:00:00 +0000

This study aims to analyze the implementation of simple accounting and its effect on the financial performance of Riot Vape Store in Sragen. The research employed a qualitative approach using interviews, observations, and documentation as data collection techniques. The informants consisted of the business owner and employees who are directly involved in daily operations and financial recording activities. The collected data were analyzed by comparing field findings with relevant accounting and financial management theories. The results show that Riot Vape Store has implemented simple accounting practices through daily cash records, monthly recapitulation using Microsoft Excel, and the preparation of a simple income statement. These accounting practices assist the business owner in understanding cash flow, controlling operational costs, managing inventory, and evaluating the overall financial performance of the business. Although the accounting system is still manual and has not fully complied with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), it has provided significant benefits in maintaining profit stability and business continuity. The study also reveals that simple accounting practices contribute to greater transparency and improved managerial decision-making. Therefore, simple accounting plays an essential role in supporting financial performance and sustainability of micro and small enterprises, particularly in the retail sector.

Popularitas Thrifting dan Faktor Harga Terhadap Pola Konsumsi Fashion Generasi Z di Denpasar

Sat, 25 Apr 2026 00:00:00 +0000

This study aims to analyze the influence of thrifting popularity and price factors on fashion consumption patterns among Generation Z in Denpasar City. The rapid development of the fashion industry and the widespread use of social media have significantly influenced consumer behavior, particularly among young people. Thrifting has emerged as an alternative consumption practice due to its affordability, uniqueness, and sustainability value. This study employs a qualitative approach using observation, in-depth interviews, and documentation involving 11 informants selected through purposive sampling. Data were analyzed using the Miles and Huberman interactive model, including data reduction, data display, and conclusion drawing. The results show that social media plays a significant role in increasing the popularity of thrifting, which in turn influences the preferences and purchasing decisions of Generation Z. Price is identified as the main factor driving the shift from new fashion products to second-hand items. Additionally, the study reveals a shift toward more economical, trend-oriented, and environmentally conscious consumption patterns. Thus, thrifting reflects not only a trend but also a transformation in lifestyle and consumption behavior among Generation Z.

Analisis Rendahnya Minat Generasi Muda Bekerja di Sektor Pertanian di Desa Lendang Nangka Utara Kecamatan Masbagik Kabupaten Lombok Timur

Kholissatun Nawafi, Akhmad Jufri, Ali Akbar Hidayat — Wed, 22 Apr 2026 00:00:00 +0000

This study aims to analyze the factors that influence this low interest of young people in working in the agricultural sector in Lendang Nangka Utara Village, Masbagik District, East Lombok Regency. This study uses a qualitative approach. There are three paths of qualitative data analysis, namely data reduction, data presentation, and conclusion drawing. With data obtained through interviews, observations, and documentation with triangulation source validity testing. The research informants consisted of young people, hamlet heads, village secretaries, and the patrents of the interviewed youth.The results of the study show that the interest of the younger generation in Lendang Nangka Utara Village in the agricultural sector is relatively low. This low interest is influenced by several key factors: wages/income, continuity, education, family land assets, and family environment. Government support is needed in the form of training, capital, and modern technology to increase the interest of the younger generation in the agricultural sector.

Pengaruh Social Media Marketing Activities Terhadap Purchase Intention dengan Relationship Quality, Brand Awareness, dan Perceived Value

Selsa Mahfuza Budiani, Fajar Satria — Wed, 22 Apr 2026 00:00:00 +0000

The use of social media as a source of information before purchasing, especially by Generation Z and Millennials who dominate the Indonesian local skincare market, requires brands to manage Social Media Marketing Activities effectively in order to influence Purchase Intention amidst the dynamics of rapidly changing digital trends. This study aims to analyze the influence of Social Media Marketing Activities on Purchase Intention with Relationship Quality, Brand Awareness, and Perceived Value of Generation Z and Millennial consumers in the Indonesian local skincare industry. This study uses a quantitative approach with a dare survey method to 207 respondents of social media users in the Jabodetabek area who have seen or engaged such as following, liking, commenting, or sharing social media content from local Indonesian skincare accounts, namely Somethinc, Azarine, Wardah. The analysis technique uses the Partial Least Squares Structural Equation Model (PLS-SEM) method through SmartPLS 4 software. The results of this study indicate that Social Media Marketing Activity, Relationship Quality, Brand Awareness, and Perceived Value have a significant positive effect on Purchase Intention. These findings provide insight into the importance of social media marketing activities that can build emotional bonds, enhance brand recognition, and shape perceived value, thus increasing purchase intention. Companies are advised to strengthen perceived value through content that demonstrates superior product value and responsive interactions on social media to increase purchase intention.

Pengaruh Organisasi Pembelajaran, Pemberdayaan Karyawan, dan Kepuasan Kerja Terhadap Kinerja Karyawan Industri Manufaktur Otomotif di Jakarta

Indi Wianti, Samudro Seto — Wed, 22 Apr 2026 00:00:00 +0000

The automotive manufacturing industry sector is one of the drivers of the national economy in the manufacturing sector; however, labor productivity in Indonesia still lags behind other Southeast Asian countries. Challenges such as low discipline and communication barriers make it imperative for companies to optimize employee performance. This study aims to analyze the effect of a learning organization, employee empowerment, and job satisfaction on employee performance in the manufacturing industry in Jakarta. This study uses a quantitative approach with a survey method. Data were collected through online questionnaires using a five-point Likert scale from 140 respondents selected through purposive sampling with the criteria of permanent employees who have worked for at least one year. Data analysis was conducted using multiple linear regression through IBM SPSS software after meeting classical assumption tests. The results of the study indicate that Simultaneously, organizational learning, employee empowerment, and job satisfaction have a positive and significant effect on employee performance. Partially, these three variables are proven to have a positive and significant impact. These findings confirm that a continuous learning culture, proper delegation of authority, and collective fulfillment of employee welfare can enhance work effectiveness and the quality of production outcomes in the manufacturing sector.

Pengaruh Pemahaman, Kesadaran, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan di PT Energi Graha Sagara Batam

Wed, 22 Apr 2026 00:00:00 +0000

This study aims to analyze the effect of understanding, awareness, and tax sanctions on employee individual taxpayer compliance at PT Energi Graha Sagara Batam. The background of this study is based on the importance of taxpayer compliance in supporting state revenue and the existence of non- compliance phenomena in fulfilling tax obligations. This research employed a quantitative approach using a questionnaire distributed via Google Form to 100 respondents selected through total sampling technique. The data were analyzed using multiple linear regression with the assistance of SPSS version 25. The results show that partially understanding, awareness, and tax sanctions have a positive and significant effect on individual taxpayer compliance with significance values of 0.015 (<0.05), 0.000 (<0.05), and 0.000 (<0.05), respectively. Simultaneously, the three variables also have a significant effect on taxpayer compliance with an F-test significance value of 0.000 (<0.05). The Adjusted R² value of 0.220 indicates that understanding, awareness, and tax sanctions explain 22% of the variation in taxpayer compliance, while the remaining 78% is influenced by other factors outside this study. The findings imply that improving taxpayer compliance can be achieved through continuous tax education, increasing awareness of the importance of tax contributions to national development, and consistent enforcement of tax sanctions. This study is expected to serve as a reference for companies and related institutions in formulating policies to enhance taxpayer compliance in the workplace environment.

Ukuran Perusahaan Memoderasi Profitabilitas, Leverage dan Intensitas Modal Terhadap Penghindaran Pajak

Vi Sonia, Barlia Annis Syahzuni — Wed, 22 Apr 2026 00:00:00 +0000

This study aims to identify and analyze the effect of profitability, leverage, and capital intensity on tax avoidance, with firm size as a moderating variable. The research focuses on industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The study population consists of 67 companies within the industrial sector throughout the observation period. Based on specific criteria, such as firms consistently operating in the industrial sector from 2022 to 2024, a final sample of 30 companies was obtained. With a four-year observation period, this research generated a total of 90 panel data observations. The study employs a quantitative approach using Moderated Regression Analysis (MRA) to test the moderating role of firm size in the relationship between independent variables and tax avoidance. The results indicate that profitability, leverage and capital intensity also show negative effects. Furthermore, firm size does not strengthen the relationship between profitability, leverage, and capital intensity with tax avoidance. The role of agency theory provides an explanation for firm size as a moderating variable. Larger firms are subject to greater public exposure and stricter monitoring, which is expected to reduce tax avoidance practices. The research findings indicate that the tendency to engage in tax avoidance practices is more closely associated with the level of profitability than with the size of the company.

Analisis Determinan Pertumbuhan Ekonomi: Tingkat Pengangguran, Kemiskinan, dan Indeks Pembangunan Manusia di 34 Provinsi Indonesia

Ni Komang Gita Sukmasanti — Wed, 22 Apr 2026 00:00:00 +0000

Economic growth is an important indicator in assessing development success; however, its increase is not always followed by equal welfare distribution across regions. In Indonesia, disparities in unemployment, poverty, and the Human Development Index (HDI) still persist across 34 provinces during the 2020–2024 period. This condition indicates that economic growth has not been fully inclusive, making this study relevant to conduct. This study aims to analyze the effect of unemployment rate, poverty rate, and HDI on economic growth in 34 provinces of Indonesia, both partially and simultaneously. This research employed a quantitative approach using panel data and was analyzed through the fixed effect model. The results show that the unemployment rate and poverty rate have a negative and significant effect on economic growth, while HDI has a negative but insignificant effect. Simultaneously, all three variables have a significant effect on economic growth. These findings emphasize the importance of reducing unemployment and poverty in order to promote inclusive and sustainable economic growth.

Pengaruh Transformational Leadership, Work Life Balance, dan Autonomy Terhadap Employee Engagement Karyawan Generasi Z di Perusahaan Digital

Merry Ivonni, Arop Ria Saulina Panjaitan — Wed, 22 Apr 2026 00:00:00 +0000

The development of the digital economy in Indonesia has driven the rapid growth of digital start-ups, which in turn has transformed the characteristics and dynamics of the workforce, particularly for Generation Z employees. A dynamic, flexible, and high-pressure work environment makes employee engagement a crucial factor in maintaining performance stability. This study aims to determine the influence of transformational leadership, work-life balance, and job autonomy on the employee engagement of Generation Z workers in digital start-up companies. A quantitative approach was employed, and data were analyzed using multiple linear regression. The sampling technique utilized a purposive sampling method, involving 164 Generation Z respondents. The results indicate that, partially, transformational leadership and job autonomy have a positive and significant effect on employee engagement. Conversely, work life balance does not have a significant effect on employee engagement. Simultaneously, transformational leadership, work life balance, and job autonomy significantly influence employee engagement. The managerial implications of this research suggest that digital start-ups need to strengthen transformational leadership practices and provide clear job autonomy to sustainably enhance employee engagement.

Pengaruh Harga dan Kualitas Produk Terhadap Kesejahteraan Petani Manggis di Desa Karacak Melalui Pendapatan

Rio Kartika, Tia Dita, Sholikul Hadi — Tue, 28 Apr 2026 00:00:00 +0000

This study aims to analyze the direct and indirect influence of price and product quality on the welfare of mangosteen farmers in Karacak Village, with income as an intervening variable. The number of samples was 81 respondents determined through purposive sampling. Data were collected through questionnaires, unstructured interviews, and literature studies. The data analysis method used path analysis with the help of SPSS software version 21. The results of the direct influence study show that there is an influence of price on farmers' welfare and income, while product quality has no effect on farmers' welfare and income. The indirect influence of prices on farmers' welfare through income is quite influential, while the quality of products on farmers' welfare through income is very weak and is considered to have no effect.

Analisis Faktor-Faktor yang Mempengaruhi Penyerapan Tenaga Kerja di Kota Mataram Tahun 2011-2024

Titin Wahyuni, Gusti Ayu Arini, Ali Akbar Hidayat — Wed, 22 Apr 2026 00:00:00 +0000

This study aims to analyze the influence of City Minimum Wage, Gross Regional Domestic Product and Investment on labor absorption in Mataram City in 2011-2024. This study uses quantitative research with an associative approach. The research data uses secondary data obtained from the Central Statistics Agency (BPS) of Mataram City, the Central Statistics Agency (BPS) of West Nusa Tenggara, the Investment and One-Stop Integrated Service Agency (DPMPTS) of Mataram City and the Manpower and Transmigration Agency. Data analysis was carried out using multiple linear regression through the Eviews 12 application. The results of this study indicate that the City Minimum Wage (UMK) has a positive and significant effect on labor absorption in Mataram City. Meanwhile, Gross Regional Domestic Product and Domestic Investment have a negative but insignificant effect on labor absorption in Mataram City. Simultaneously, the variables of City Minimum Wage, Gross Regional Domestic Product and Domestic Investment have a significant effect on labor absorption in Mataram City in 2011-2024.

Pengaruh Digital Marketing, Media Sosial, dan Penggunaan QRIS terhadap Kenaikan Omzet UMKM: Studi Kasus UMKM di Kecamatan Boyolali

Wed, 22 Apr 2026 00:00:00 +0000

This study examines the effect of digital marketing, social media, and the use of QRIS on the increase in MSME turnover in Boyolali District. MSMEs play a strategic role in the Indonesian economy, yet many still face limitations in marketing reach and transaction efficiency. This research uses a quantitative approach with a survey method. The population consists of 455 MSMEs, with samples selected using purposive sampling. Data were analyzed using multiple linear regression. The results show that digital marketing, social media, and QRIS each have a positive and significant effect on increasing MSME turnover. Simultaneously, these three variables significantly influence turnover growth. The findings indicate that integrated digital strategies and digital payment adoption are important drivers of MSME performance improvement.

Analysis of CR, EPS, DER, and PBV on Stock Prices: a Study of The Financial Sector Listed on the Indonesia Stock Exchange in 2019-2023

Febriya Sista Anggreni, C. Tri Widiastuti, Aditiya Pratama Nugroho — Wed, 22 Apr 2026 00:00:00 +0000

This study aims to analyze the effect of the liquidity ratio proxied by the Current Ratio (CR), the Profitability ratio proxied by the Earning per Share (EPS), the Solvency ratio proxied by the Debt to Equity Ratio, and the market ratio proxied by Price to Book Value. In financial sector companies listed on the Indonesia Stock Exchange. The research period is five years, namely 2019-2023. The research population includes all financial companies listed on the Indonesia Stock Exchange during the observation period of 2019-2023 totaling 106 companies. The sample selection technique uses a purposive sampling method. Based on the purposive sampling method, 65 financial companies were obtained as research samples. The data analysis method used is Multiple Linear Regression. The results show that the Current Ratio, Earning per Share have a negative and significant effect on stock prices. Debt to Equity Ratio, Price to Book Value have a positive and significant effect on stock prices. The ability of the independent variables, namely Current Ratio, Earnings per Share, Debt to Equity Ratio, and Price to Book Value, to explain the dependent variable, Stock Price, is 0.360 or 36%, while the remaining 64% is influenced by other factors outside the research model.

Pengaruh Keinformatifan Laba, Perataan Laba, dan Struktur Modal Tehadap Nilai Perusahaan dengan Dimoderasi Kemampuan Manajerial

Fayza Maharani Az Zahra, Barlia Annis Syahzuni — Wed, 22 Apr 2026 00:00:00 +0000

This study aims to empirically examine the effect of earnings informativeness, income smoothing, and capital structure on firm value, with managerial ability as a moderating variable. The research is grounded in signaling theory, which emphasizes that the quality of financial information and financial decisions serve as important signals in shaping investor trust and perceptions. The research design applies a causal approach with a quantitative method. The study focuses on industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. From a total of 67 firms, 45 were selected as the sample using purposive sampling based on consistent listing criteria and financial reporting in Indonesian rupiah, resulting in 135 panel data observations. The analysis employed Chow, Hausman, and Lagrange Multiplier tests to determine the most appropriate model, with estimation conducted using the Random Effects Model (REM) adjusted by robust standard errors. The moderating effect was tested using Moderated Regression Analysis (MRA). The findings reveal that earnings informativeness has no significant impact on firm value, while income smoothing and capital structure show a significant positive effect. Managerial ability was found to weaken the relationship between income smoothing and firm value but did not moderate the relationship of earnings informativeness or capital structure with firm value. Overall, these results highlight the importance of effective capital structure management and transparent earnings reporting as positive signals for investors, while managerial ability plays a more selective role in influencing market responses to corporate information.

Pengaruh Persediaan, Penerapan Just In Time, dan Lean Accounting Terhadap Laba Bersih pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Priode 2022-2024

Wed, 22 Apr 2026 00:00:00 +0000

This study aims to analyze the effect of inventory management, the implementation of Just In Time (JIT), and Lean Accounting on net profit in manufacturing companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research method used is a quantitative approach with secondary data obtained from companies’ financial statements. The sampling technique employed purposive sampling, resulting in 39 companies observed over three years, yielding 117 observations. Data analysis was conducted using multiple linear regression with the assistance of SPSS software, along with classical assumption tests and hypothesis testing. The results indicate that partially, inventory, Just In Time (JIT), and Lean Accounting have an effect on net profit. Simultaneously, these three variables also have a significant effect on net profit. This implies that effective inventory management, efficient production systems through JIT, and the application of Lean Accounting can enhance a company’s financial performance. This study is expected to contribute to the development of management accounting knowledge and serve as a reference for company management in improving operational efficiency and profitability.