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Journal articles on the topic 'Operating income'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Ananda, Febryandhie, Fajriansyah Fajriansyah, Annisa Annisa, Nova Novita, and Mike Kusuma Dewi. "The Effect of Operating Income and Operating Costs on Net Income." Jurnal Ilmu Manajemen & Ekonomika 17, no. 1 (2024): 13–26. https://doi.org/10.35384/jime.v17i1.597.

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This study aims to determine the effect of operating income and operating costs on net profit at PT Gudang Garam Indonesia Tbk. The type of research used is quantitative research. The data sources in this study are literature studies in related journals and books. The sample of this study was 32 quarterly financial reports from 2016 to 2023. The data analysis techniques used were descriptive static tests, classical assumption tests, multiple linear regression, multiple correlation coefficients, adjusted R2 determination tests, and t-tests. This research was conducted at PT Gudang Garam Tbk. Ba

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2

Wong, Jilnaught, and Norman Wong. "Voluntary disclosure of operating income." Accounting & Finance 50, no. 1 (2010): 221–39. http://dx.doi.org/10.1111/j.1467-629x.2009.00319.x.

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3

Bao, Ben-Hsien, and Da-Hsien Bao. "VALUE RELEVANCE OF OPERATING INCOME VERSUS NON-OPERATING INCOME IN THE TAIWAN STOCK EXCHANGE." Advances in International Accounting 17 (January 2004): 103–17. http://dx.doi.org/10.1016/s0897-3660(04)17006-2.

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4

Choi, Moon－Su, and Jae－Won Jeong. "The Value Relevance of Operating Income and Adjusted Operating Income after Adoption of IFRS." Korean Association Of Computers And Accounting 16, no. 2 (2018): 249–76. http://dx.doi.org/10.32956/kaoca.2018.16.2.249.

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Lambert, Sherwood Lane, Kevin Krieger, and Nathan Mauck. "Predicting Operating Income via a Generalized Operating-Leverage Model." International Journal of Financial Studies 12, no. 1 (2024): 11. http://dx.doi.org/10.3390/ijfs12010011.

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We propose a generalized, practitioner-oriented operating-leverage model for predicting operating income using net sales, cost of sales, depreciation, and SG&A. Prior research links operating income directly to these items; hence, our model includes all aggregate revenues and expenses that comprise operating income. Prior research finds that the cost of sales is “much less” sticky than depreciation and SG&A; hence, we use the cost of sales as a proxy for the total variable costs and depreciation and SG&A as proxies for the sticky fixed costs. We introduce a new adjustment to the te

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Elliott, B. D., Michael R. Langemeier, and Allen M. Featherstone. "Cash operating income and liquidity management for feeder cattle operations." Kansas Agricultural Experiment Station Research Reports, no. 1 (January 1, 1995): 52–54. http://dx.doi.org/10.4148/2378-5977.2029.

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Fredy, Hotman, and Amelia Aji Kusumadewi. "Arus Kas Operasi, Laba Operasi, Return On Equity Dan Harga Saham Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia." Liquidity 4, no. 1 (2018): 26–30. http://dx.doi.org/10.32546/lq.v4i1.78.

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This research to determine the influence of Operation Cash Flow, Operating Income and Return on Equity (ROE) on Equity Shares for the food and beverage companies in Indonesian Stock Exchange. The data used in this study is secondary data by purposive sampling method. The number of samples used by 13 companies using multiple regression analysis. This results indicate that all independent variables simultaneously is Operating Cash Flow, Operating Income and Return On Equity significant influence on stock prices. The test results showed only partial Return On Equity significantly the stock price.

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Delanno, Petze Tusang, D. L. Warongan Jessy, and Wangkar Anneke. "The Effect of Operating Income and Operating Expenses on Corporate Income Tax (Study on Manufacturing Companies in the Basic Materials Sector Listed on the IDX for the 2018 – 2021 Period)." International Journal of Management and Economics Invention 08, no. 12 (2022): 2732–39. https://doi.org/10.5281/zenodo.7446800.

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<strong>Abstract</strong> This study aims to determine how the effect of operating income and operating expenses on corporate income tax in basic materials manufacturing companies listed on the Indonesia Stock Exchange either partially assuming X<sub>1</sub> (positive)  and X<sub>2</sub> (negative) or simultaneously. The type of research method used is quantitative. The population used in this study is a manufacturing company in the basic materials sector listed on the Indonesia Stock Exchange for the period 2018 - 2021 with a sample selection according to the criteria of 30. Th

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Grzelak, Aleksander. "The income-assets relationship for farms operating under selected models in Poland." Agricultural Economics (Zemědělská ekonomika) 68, No. 2 (2022): 59–67. http://dx.doi.org/10.17221/361/2021-agricecon.

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The aim of this paper is to outline the relationship between income and assets when taking into account selected models of farms' functioning. The following farm models are examined: traditional, industrial, sustainable, and organic. Panel models were used that were based on the results of individual unpublished data for farms in Poland that undertook agricultural accounting according to the Farm Accounting Data Network (FADN) principles from 2004 to 2019. It was found that industrial farms had the clearest income-assets relationship, while traditional farms had the least clear relationship. T

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10

Agnes Cheng, C. S., Joseph K. Cheung, and V. Gopalakrishnan. "On the Usefulness of Operating Income, Net Income and Comprehensive Income in Explaining Security Returns." Accounting and Business Research 23, no. 91 (1993): 195–203. http://dx.doi.org/10.1080/00014788.1993.9729879.

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Fałat, Kamila. "The Differences Between a Standard Costing and Normal Costing Method of Manufacturing Operating Income Calculation Caused by the Implementation of a New Integrated Information System." Folia Oeconomica Stetinensia 20, no. 2 (2020): 95–113. http://dx.doi.org/10.2478/foli-2020-0038.

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Abstract Research background: When a company changes a few separated information systems into one integrated information system there can appear the obligation of costing method change. It happens especially when the company is a part of an international manufacturing corporation. Purpose: The main goal of the paper is to compare two methods of manufacturing operating income calculation and data presentation when a company changes a costing method from normal costing to standard costing. Research methodology: In the paper for this research comparative analysis was used between two methods of m

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12

Saila Sofiah, Gina, Yadi Janwari, Widiawati Widiawati, and Vemy Suci Asih. "Pengaruh Total Operating Expenses Dan Income Tax Expense Terhadap Net Income For The Year." Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah 2, no. 2 (2021): 75–88. http://dx.doi.org/10.32670/ecoiqtishodi.v2i2.536.

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The company's performance is based on how much profit it generates. The profit generated by the company can not be separated from operational costs and taxes that must be spent. Therefore, operating costs and income tax are considered as expenses in the company that can reduce net profit. This study aims to find out the effect of Total Operating Expenses and Income Tax Expense on Net Income For The Year of PT. Indocement Tunggal Prakasa Tbk. The method used is descriptive method with quantitative approach using statistical method to test hypotheses. The results showed that Total Operating Expe

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Safitri, Ayu, and Zaky Machmuddah. "Operating Expenses Operating Income Impact on Financial Performance Conventional Banks in Indonesia." Journal of Applied Accounting and Taxation 10, no. 1 (2025): 161–67. https://doi.org/10.30871/jaat.v10i1.8938.

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This study aims to empirically prove the moderating role of Loan to Deposit Ratio (LDR) on the effect of Capital Adequacy Ratio (CAR) and Operating Cost of Operating Income (BOPO) on financial performance and proxied by Return on Assets (ROA). All banks in Indonesia are the population of this study. The sample is only of conventional banks that meet the specified criteria. WarpPLS version 7.0 was used as the data analysis tool. The results of this study show that only BOPO has an impact on ROA. CAR does not affect ROA, and LDR has no moderating effect on the relationship. This study implies th

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Yulianti, Retno, and Zuhrohtun Zuhrohtun. "Value Relevance of Earnings Component in the Financial Industry." RSF Conference Series: Business, Management and Social Sciences 1, no. 3 (2021): 358–64. http://dx.doi.org/10.31098/bmss.v1i3.348.

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PSAK No. 1 of 2009 is enforced from 2011 onwards. The presentation of the income statement changes to a comprehensive income statement consisting of operating income, non-operating income, net income, other comprehensive income (OCI). The purpose of this study was to test the value relevance of OCI and other components of earnings that were tested based on the relationship between OCI and stock prices in the financial industry. The population in this study are all companies listed on the Indonesia Stock Exchange which are included in the financial industry in 2016-2019. Based on the determinat

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Adiguzel, Humeyra. "Classification Shifting in the Income-Decreasing Discretionary Accrual Firms." International Journal of Financial Research 8, no. 3 (2017): 187. http://dx.doi.org/10.5430/ijfr.v8n3p187.

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This study investigates whether managers use classification shifting to classify operating expenses as non-operating. Using a methodology similar to McVay (2006), I find no evidence of classification shifting between operating and non-operating expenses. However, I find evidence that managers classify operating expenses as non-operating in the absence of income decreasing accrual management. This finding can be explained that income-decreasing accrual management both affects operating and non-operating expenses and measuring classification shifting without considering discretionary accrual man

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Surya Tapa, I. Gede Fery, I. Nyoman Indra Kumara, I. Ketut Sutapa, and I. Komang Suta Wijaya. "Analisis Kelayakan Finansial Pengoperasian Bus Trans Metro Dewata di Provinsi Bali." Jurnal Ilmiah Poli Rekayasa 18, no. 1 (2022): 7. http://dx.doi.org/10.30630/jipr.18.1.238.

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Population growth that continues to increase and the ease of purchasing private cars is one factor in the increase in the number of private car owners. The government is here to change public transport services in the regions, including by operating the Trans Metro Dewata Bus in four corridors within the Sarbagita area. For now, the amount of vehicle operating costs (BOK) and operating income obtained from the operation of the Trans Metro Dewata Bus are unknown. This needs to be investigated further, especially in terms of financial feasibility. Based on the results of the study, assuming the

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Jiale, Wan Chaowei Li. "Research on Income Structure and Family Happiness of Chinese Residents." International Journal of Business Management and Technology 2, no. 5 (2023): 186–95. https://doi.org/10.5281/zenodo.7655422.

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This paper uses Chinese micro survey data to construct a sort selection model. By considering the income level and urban-rural differences, the heterogeneous relationship and influence mechanism between income structure and happiness are systematically studied, and the results of the study pass the test of robustness. The empirical results show that the coverage of operating income is wider, the impact on the happiness of low and middle income families is more significant, and the income of business income and happiness is "U" type; wage income is only certain for the happiness of mi

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Kaplan, Steven E., David G. Kenchington, and Brian S. Wenzel. "The Valuation of Discontinued Operations and Its Effect on Classification Shifting." Accounting Review 95, no. 4 (2019): 291–311. http://dx.doi.org/10.2308/tar-2016-0235.

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ABSTRACT Research documents that firms shift operating expenses into income-decreasing, but not income-increasing, discontinued operations. We argue that valuation considerations explain this asymmetric result, as acquirers are likely to value the earnings of income-increasing discontinued operations more highly than the earnings of income-decreasing discontinued operations. Using a large sample of hand-collected data, we show that pre-tax earnings and operating expenses are significantly more value-relevant for income-increasing discontinued operations, supporting our economic explanation for

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Mutiara, Pipit. "Pengaruh Pendapatan dan Biaya Operasional terhadap Laba Bersih." J-MAS (Jurnal Manajemen dan Sains) 7, no. 1 (2022): 244. http://dx.doi.org/10.33087/jmas.v7i1.396.

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In determining the profits, operational cost is the expense incurred during the process of operating activities of the company, which is included into the criteria and the principle of the determination of income that need to be determined by the company. Operating expenses include general and administrative costs as well as cost of sales. This study aims to determine whether there is influence of income and operating expenses to net income. The research method uses descriptive and verification method with quantitative approach. The results of this study showed that partial earnings affect net

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20

Roosmawarni, Anita. "Pengaruh Non Performing Financing, Capital Adequacy Ratio dan Bopo terhadap Profitabilitas Bank Syariah di Indonesia." OECONOMICUS Journal of Economics 6, no. 1 (2021): 19–28. http://dx.doi.org/10.15642/oje.2021.6.1.19-28.

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This study aims to examine the effect of Non-Performing Financing (NPF), Capital Adequacy Ratio (CAR), and Operating Costs per Operating Income (BOPO) on Return On Assets (ROA). Non-Performing Financing (NPF), Capital Adequacy Ratio (CAR) and Operating Costs per Operating Income (BOPO) have an effect on Return On Assets (ROA). Partially, Capital Adequacy Ratio (CAR) has no effect on Return On Assets (ROA) and vice versa Non-Performing Financing (NPF) and Operating Costs per Operating Income (BOPO) affect Return On Assets (ROA).

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21

Zaini, Faizi, Deffia Dea Vitaloka, and Mohd Sollehudin Bin Shuib. "The Influence of Third-Party Funds and Other Operating Income on Profits of Islamic banking: Financing as an Intervening Variable." IKONOMIKA 8, no. 1 (2023): 13. https://doi.org/10.24042/febi.v8i1.15428.

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This study aims to determine the effect of third-party funds and other operating income on profits at Bank Mega Syariah with financing as an intervening variable. This research is a quantitative model using secondary data with a purposive sampling technique. The sample used is the annual report of Bank Mega Syariah for the 2012-2021 period. Data were analyzed and processed using Microsoft Excel and SPSS 25. The results found that third-party funds had a significant effect on financing. Meanwhile, other operating income has no significant effect on financing. Furthermore, third-party funds have

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Tahmat, Tahmat, Yayan Cahyana, and Emmilya Sabrina Pratiwi. "The Impact of BOPO, ROE and NIM on Corporate Value: An Empirical of Banking Sector in LQ45 Stock." International Journal of Islamic Business and Management Review 3, no. 1 (2023): 90–101. http://dx.doi.org/10.54099/ijibmr.v3i1.418.

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    The purpose of this study is to determine how the development of Operating Expenses to Operating Income, Return On Equity, Net Interest Margin and Price Earning Ratio and how the variable effect of Operating Expenses on Operating Income, Return On Equity, and Net Interest Margin partially and simultaneously on the Company Value proxied by PER ( Price Earning Ratio). The method used in this research is descriptive quantitative with multiple linear regression analysis. The results showed that the variables Operating Expenses to Operating Income, Return On Equity parti

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23

지현미. "Value Relevance of Operating Income under K-IFRS." Korea International Accounting Review ll, no. 58 (2014): 200–217. http://dx.doi.org/10.21073/kiar.2014..58.011.

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Sepurrohman, Yoga. "PENGARUH BEBAN OPERASIONAL DAN PENDAPATAN TERHADAP LABA BERSIH." COMPETITIVE Jurnal Akuntansi dan Keuangan 7, no. 1 (2023): 226. http://dx.doi.org/10.31000/competitive.v7i1.4797.

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The purpose of this research determines the effect of operating income and expenses on net income. The variables used in this reasearch are income, operating expenses and net income. The research method is to use quantitative methods with a non-parametric statistical approach because the sample less than 30 it just 7. Data analysis techniques used were correlation analysis, multiple linear multiple regression and coefficient of determination. The hypothesis testing technique uses a contingency coefficient test. Based on the results of the data analysis test, it shows that income and operating

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Stolarski, Robert Roman, and Mirosław Wasilewski. "The relation of operating costs and the economic productivity of assets according to the type and scale of activity in food enterprises." Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie 53, no. 1-2 (2022): 1528. http://dx.doi.org/10.25944/znmwse.2022.01-2.1528.

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The aim of the study is to determine the relation of operating costs to revenues from operating activities and economic productivity of assets depending on the type and scale of companies’ activity in the food sector. The research was carried out using the indicator of the level of operating costs to operating income, as well as the indicator of economic productivity of resources, measured by the ratio of operating result to average annualassets. The research included 175 companies of Polish food sector with revenues exceeding EUR 5 million per year from 2009 to 2017. It was found that at the

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Safitri, Heni. "Pengaruh Cash Holding, Operating Expense Operating Revenue, Return On Assets, dan Firm Size Terhadap Tindakan Income Smoothing Pada Sektor Keuangan Yang Terdaftar di Bursa Efek Indonesia." Jurnal Manajemen Motivasi 17, no. 2 (2021): 74. http://dx.doi.org/10.29406/jmm.v17i2.3529.

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Tujuan penelitian ini adalah untuk mengetahui Pengaruh Cash Holding, Operating Expense Operating Revenue, Return on Assets, dan Firm Size Terhadap Tindakan Income Smoothing Pada Sektor Keuangan Yang Terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan adalah dengan metode Purposive Sampling. Berdasarkan kriteria yang telah ditentukan maka diperoleh sampel sebanyak 65 perusahaan. Teknik analisis yang digunakan adalah Uji asumsi klasik, Analisis regresi linier berganda, Koefisien korelasi berganda (R), Koefisien determinasi (R2), Uji simultan (Uji F), dan Uji parsial (Uji

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Nabila, Jasmine, and Ridwan Ridwan. "EFFECT OF INCOME, OPERATIONAL EXPENSES, AND INTEREST EXPENSES ON NET PROFIT." Journal of Accounting INABA (JAI) 2, no. 01 (2023): 30–36. http://dx.doi.org/10.56956/jai.v2i01.197.

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This study aims to determine the effect of income, operating expenses, and interest expenses on net income. This research is quantitative research with a descriptive and verification approach. The data used is secondary data obtained from the annual financial reports of PT Citra Marga Lintas Jabar for the 2018-2021 period. By processing data using the IBM SPSS 26.0 program. The results of the study show that (1) the lowest income in February 2018 and the highest income in December 2021 (2) the lowest operating expenses in March 2019 and the highest operating expenses in September 2019 (3) the

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Mukmin, Mas Nur, and Gusprasetyo Gusprasetyo. "PENGARUH INVESTASI ASET TETAP DAN BIAYA OPERASIONAL TERHADAP PENDAPATAN OPERASIONAL PADA PT. SANSHIRO HARAPAN MAKMUR." JURNAL AKUNIDA 3, no. 1 (2017): 20. http://dx.doi.org/10.30997/jakd.v3i1.978.

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Research the purpose of this is to determine the influence of Fixed Assets Investment and Operating Expenses to Operating Income simultaneously and partially in PT Makmur Sanshiro expectations. This research is classified as causal research. Analysis of data using multiple linear regression . The results showed, simultaneously Fixed Asset Investment and Operating Costs Operating affect the revenue. Only partially influenced Operating Cost to Operating Income.Keywords: Fixed Asset Investment, Operating Expenses, Operating Income

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Niu, Fitria Ayu Lestari, and Youlanda Hasan. "Komparasi Fee Based Income pada Bank Konvensional dan Bank Syariah di Indonesia (Studi Laporan Keuangan)." Tasharruf: Journal Economics and Business of Islam 4, no. 2 (2019): 128. http://dx.doi.org/10.30984/tjebi.v4i2.1025.

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Fee-based income which is another operating income is proportional to the banking operational income. The elements of operating income included in the group fee based income are commission and provision income, income from foreign exchange or foreign exchange transactions and other operating income. This study aims to describe the comparison of the acquisition of fee-based income in conventional banks and Islamic banks by using secondary data in the form of financial reports in 2014-2015 which were analyzed for comparison using ananalysis intercompany basis through a descriptive quantitative a

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Chen, Jingxiao, Lei Zhang, and Gaodan Deng. "Research on the Multi-Agent Evolutionary Game Behavior of Joint Operation between Coal Power Enterprises and New Energy Power Enterprises under Government Supervision." Energies 17, no. 18 (2024): 4553. http://dx.doi.org/10.3390/en17184553.

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Based on the perspective of joint operation between coal power enterprises and new energy power enterprises (JOCN), this paper constructs an evolutionary game model among coal power enterprises (CPEs), new energy power enterprises (NEPEs) and the government, and analyzes the influencing factors of the final strategy choices of various subjects through evolutionary simulation. The results show that: (1) The game among CPEs, NEPEs and the government in JOCN is a win–win game. (2) The probability of CPEs choosing to participate in the joint operation is positively correlated with additional opera

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Wahyuni, Ananda Puteri, Ratna Mulyany, and Zata Hulwani Zuhri. "What Determines Murabahah Margin Income? Evidence from Islamic Commercial Banks in Indonesia." ADVANCES IN BUSINESS RESEARCH INTERNATIONAL JOURNAL 7, no. 1 (2021): 22. http://dx.doi.org/10.24191/abrij.v7i1.11996.

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This study aims to examine factors that influence Murabahah margin income. Spefically it investigates the effect of the Central Bank of Indonesia Rate (BI Rate), Operating Expenses to Operating Income (OEOI), Non-Performing Financing (NPF), and wadiah savings on Murabahah margin income at Islamic Commercial Banks in Indonesia. The method used in this study is quantitative by using the multiple linear regression analysis to test the variables. 12 Islamic Commercial Banks were selected as the sample using a purposive sampling method. With 60 data observations for 5 years, the findings indicate t

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Iqbal Satria Ananda and Mariaty Ibrahim. "Pengaruh Pendapatan Usaha dan Biaya Operasional Terhadap Laba Bersih PT Putra Teknindo Inspection Pekanbaru." EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan 9, no. 2 (2023): 406–18. http://dx.doi.org/10.30640/ekonomika45.v9i2.1527.

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The objective of this research is to ascertain how operating income and operating costs affect net profit. The technique in research is quantitative. Secondary data are used because they come from documents, information, and quarterly profit and loss report data from PT's financial reports for the years 2014 to 2021. Putra Teknindo Pekanbaru Review. The results of the data analysis, which includes the classical assumption test, linear regression analysis, hypothesis testing, and determination coefficient test, indicate that operating income has a positive and significant effect on net profit o

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Kusrina, Bertilia Lina, and Putri Desti Fatwah Fatimah. "Liquidity, Profitability and Operational Costs on Corporate Income Tax." Ilomata International Journal of Tax and Accounting 2, no. 4 (2021): 236–45. http://dx.doi.org/10.52728/ijtc.v2i4.335.

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Tax revenue is the largest source of income for the Indonesian state. One of the contributors to state revenue from the tax sector is corporate income tax. Financial performance is one measure of the success of a business entity which is expected to increase revenue from corporate income tax. This study aims to determine the effect of financial performance using variable liquidity ratios, profitability ratios, and operating costs on corporate income tax. The data used is secondary data, namely annual financial report data from large trading sub-sector companies (wholesale) listed on the Indone

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Purnamasari, Laely. "Pengaruh Pendapatan Usaha, Beban Usaha, dan Bagi Hasil Pihak Ketiga terhadap Laba Usaha pada Pt. Bank Syariah Mandiri." Organum: Jurnal Saintifik Manajemen dan Akuntansi 1, no. 1 (2018): 34–49. http://dx.doi.org/10.35138/organum.v1i1.31.

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The development of operating revenue in Syariah Mandiri Bank is quiet excellent along with the increasing awareness of Muslims in using Islamic banking services. However, the development of this revenue is not accompanied by proportional increase in net operating income. This article focuses on the discussion of the relationship of operating revenue, operating expense and profit sharing of third parties and their effects on net operating income at Syariah Mandiri Bank. The purposes of this research are to describe and analyze the relationship of operating revenue, operating expense and profit

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Efriyenti, Dian, Risca Azmiana, and Vargo Christian L. Tobing. "FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING." JURNAL AKUNTANSI BARELANG 8, no. 2 (2024): 28–38. http://dx.doi.org/10.33884/jab.v8i2.8814.

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Operating profit margin and financial leverage have increased and fluctuated but income smoothing has not completely increased, and vice versa. The practice of profit equalization phenomenon emerged to reduce fluctuations in reported profits. Another case that occurred at the Kimia Farma company, carried out profit equalization actions, allegedly marking up net profit in the 2019 financial report, in the financial report it was able to obtain a profit of IDR 132 billion. However, the reported profit is different from the actual profit of IDR 132 billion. However, the reported profit was IDR 99

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Colwell, Peter F., Yuehchuan Kung, and Tyler T. Yang. "International Real Estate Review." International Real Estate Review 4, no. 1 (2001): 1–25. http://dx.doi.org/10.53383/100026.

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This paper examines the optimal operation strategies for income properties. Specifically, the rental rate and the operating expense should be set at levels to maximize the return on investment. The results suggest that for a given demand curve of a specific rental property, there exist optimal levels of the income ratio, the operating expense ratio, and the vacancy rate. With a Cobb-Douglas demand curve, we derived closed form solutions of these optimal ratios for a given income property. The relevant local comparative statics of these ratios also are derived. These comparative statics also pr

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Wahyu Ginting, Ridho, Fahmi Natigor Nasution, and Keulana Erwin. "The Effect of Operating Expenses on Operating Income, Loan-To-Deposit Ratio, and Return on Assets on Non-Performing Loans at Rural Banks with Inflation as an Intervening Variable. (Study on Rural Banks Registered in OJK for the Period 2018-2022)." International Journal of Research and Review 11, no. 6 (2024): 792–807. http://dx.doi.org/10.52403/ijrr.20240686.

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This study was conducted to measure Operating Costs on Operating Income, Loan to Deposit Ratio, and Return on Assets on Non-Performing Loan at Rural Banks with Inflation as an Intervening Variable using the Rural Banks Financial report data posted on the official OJK web. This study uses secondary data from the financial statements of Banking Companies registered with the OJK for 2018-2022. The sample was taken using a purposive sampling method, which resulted in 15 rural banks registered with OJK in 2018-2022. The data used in this study are quarterly financial reports of 15 companies accesse

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Ningrum, Rafika Resti Astri, Iis Anisa Yulia, and Eha Wahidhani. "Effect of Sales, Production Cost and Operating Cost on Net Profit." Jurnal Ilmiah Akuntansi Kesatuan 12, no. 2 (2024): 275–84. http://dx.doi.org/10.37641/jiakes.v12i2.2061.

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This study aims to determine the effect of sales, production cost, and operating costs on net profit either partially or simultaneously. The analytical method used is panel data linear regression with the dependent variable, namely net income, and the independent variables, namely sales, production costs and operating costs. The result of the research show that sales, production cost and operating costs have an effect on net income either particially or simultaneously. Keywords: Sales, Production Costs, Operating Costs and Net Income

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Cai, Shijia, Bo Gao, Jie Zhou, and Guanghua Qiao. "The Impact of Informal Learning on Herders’ Operating Income: An Analysis Based on Human Capital Differences." Agriculture 13, no. 8 (2023): 1550. http://dx.doi.org/10.3390/agriculture13081550.

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Improving the operating income of farmers and herdsmen is an important starting point for achieving common prosperity. As a common form of learning and an important source of skills training, informal learning has a certain impact on the economy and income level of farmers and herdsmen. This paper takes 439 herdsmen in three cities of the Inner Mongolia Autonomous Region as the research object and tries to explore the comprehensive influence, subdivision difference, and mechanism of informal learning on the operating income of herdsmen on the theoretical and empirical levels. The results show

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Špička, J., J. Boudný, and B. Janotová. "The role of subsidies in managing the operating risk of agricultural enterprises." Agricultural Economics (Zemědělská ekonomika) 55, No. 4 (2009): 169–80. http://dx.doi.org/10.17221/17/2009-agricecon.

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The paper examines the relationship between the farmers’ operating risk and current subsidies. Focused at the commodity level, the analysis is based on a sample survey of costs and yields of two crops (winter wheat and rapeseed) and two livestock commodities (cow milk and fattening cattle) carried out in 2005–2007 in the Czech Republic. The risk analysis relates to the growing conditions, crop yields and the livestock productivity. The future role of the subsidies as the risk management tool in the farming business, as well as the position of this instrument against the other risk management i

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Michelle2, Michelle. "ANALISIS PENGARUH INFLASI, BI RATE DAN NILAI TUKAR TERHADAP PERTUMBUHAN PENDAPATAN PERBANKAN DI BEI PERIODE 2017 – 2020." Akuntansi Prima 4, no. 2 (2022): 40–59. http://dx.doi.org/10.34012/japri.v4i2.3104.

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The purpose of this study to examine and analyze the effect of inflation, BI rate, value exchange andOperating Expenser Operating Income on Revenue Growth Banking on the IDX for the period 2017 - 2022.This search is a descriptive study. The population of this study is all banks listed on the Indonesia StockExchange as many as 45 companies. The research sample used purposixe sampling technique in order toobtain the number of a sample of 27 companies. The statistical method used in regression analysis multiplelinear. The results showed that partially stated inflation and Operating Expenses Opera

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Septiawan, Erid Habibillah, Teti Chandrayanti, and Meri Dwi Anggraini. "Pengaruh Pendapatan Operasional dan Biaya Operasional Terhadap Laba pada Perusahaan Farmasi yang Terdaftar di BEI Periode 2018-2021." EKASAKTI MATUA JURNAL MANAJEMEN 1, no. 3 (2023): 216–25. http://dx.doi.org/10.31933/emjm.v1i3.920.

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The purpose of this study is to examine how operating income and operating costs affect profits in pharmaceutical companies listed on the IDX from 2018 to 2021. Multiple Linear Regression Models are used to analyze the data, which comes from secondary information found in the company's income statement. Ten pharmaceutical companies listed on the Indonesia Stock Exchange from 2018 to 2021 became the population of this study, with eight companies as samples. The results of the hypothesis show that partially the operating income variable (X1) has an effect and is significant on earnings where the

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Wardoyo, Dwi Urip, Farida Titik Kristanti, and Mega Oktavianta. "THE EFFECT OF CAPITAL ADEQUACY RATIO (CAR), NON-PERFORMANCE FINANCING (NPF), AND OPERATIONAL COSTS OF OPERATING REVENUE (BOPO) ON THE PROFITABILITY OF SHARIA BANKS IN INDONESIA (STUDY ON ISLAMIC COMMERCIAL BANKS IN INDONESIA FOR THE PERIOD 2016-2020)." Seybold Report 17, No. 09 (2022) (September 27, 2022): 1484–99. https://doi.org/10.5281/zenodo.7751891.

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Profitability is a ratio that describes whether a business entity has a very good opportunity in the future, which comes from sales, use, and utilization or use of capital. A bank looks good from the performance of management in generating maximum profit per the company’s target. This study aims to determine the relationship between capital adequacy ratios (CAR), Non-Performance Financing operating income operating costs (BOPO) on profitability. This study aims to determine the existence of capital adequacy ratio (CAR) and operational income operating costs (BOPO) on profitability in Isl

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Prayoga, Renal Adi, Didit Supriyadi, and Nunung Nurhasanah. "Pengaruh Biaya Operasional Pendapatan Operasional, Capital Adequacy Ratio Dan Resiko Kredit Terhadap Profitabilitas Pada Bank Umum BUMN Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2010 - 2020." Journal of Economic, Bussines and Accounting (COSTING) 5, no. 2 (2022): 1122–37. http://dx.doi.org/10.31539/costing.v5i2.3298.

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This study was conducted to examine the effect of Operating Costs on Operating Income, Capital Adequacy Ratio (CAR) and credit risk on profitability (ROA). The problems discussed are (1) Does the Operating Cost of Operating Income affect profitability, (2) Does the Capital Adequacy Ratio (CAR) affect profitability, (3) Does credit risk have a significant effect on profitability (4) Does the Operational Cost of Operating Income, Capital Adequacy Ratio (CAR) and credit risk simultaneously have a significant effect on profitability. The data used in the study was obtained from the Financial State

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Anggeraini, Faulia, and Inda Arfa Syera. "Optimalisasi Return Deposito Mudharabah Di Bank Umum Syariah." JURNAL EKUIVALENSI 7, no. 2 (2021): 371–82. http://dx.doi.org/10.51158/ekuivalensi.v7i2.583.

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The main objective of this study is to determine the effect of return on assets and operating costs of income on the return on profit sharing from mudharabah deposits in Islamic commercial banks. The population and sample in this study are Islamic Banking Statistics (SPS) data, which includes statistics on Return on Assets, Operating Costs of Operational Income, and return on profit sharing from mudharabah deposits for Islamic Commercial Banks from January 2016 to December 2019. The results show that partial and simultaneous return on assets and operating costs of operating income have a posit

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Rohani, Siti, Yulfiswandi Yulfiswandi, Herman Eka Putra, and Herliyanti Sanjaya. "PERAN MANAJER TERHADAP KINERJA KEUANGAN PADA BANK RAKYAT INDONESIA TBK." Journal of Global Business and Management Review 4, no. 2 (2022): 83. http://dx.doi.org/10.37253/jgbmr.v4i2.7318.

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The research we conducted to analyze the role of managers in improving financial performance at PT. Bank Rakyat Indonesia Tbk. in 2017 to 2021. The population in this study is PT. Bank Rakyat Indonesia Tbk. The research method used is documents and literature. To measure financial performance here, researchers use ratio calculations, namely ROA (Return On Assets), ROE (Return On Equity), NIM (Net Interest Margin), BOPO. To find out the ROA (Return On Assets) ratio, net profit after tax and income is required. As for calculating the ROE (Return On Equity) net profit ratio needed after interest

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Coelho, Antonio Carlos, and Luiz Nelson Carvalho. "Conceptual Analysis of Comprehensive Income and Operating Income: evidence in the Brazilian Financial Sector." Brazilian Business Review 4, no. 2 (2007): 114–31. http://dx.doi.org/10.15728/bbr.2007.4.2.3.

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Kalsum, Ummi, and Randy Hidayat. "BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) DAN CAPITAL ADEQUACY RATIO (CAR) TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA." Balance : Jurnal Akuntansi dan Bisnis 8, no. 1 (2023): 76. http://dx.doi.org/10.32502/jab.v8i1.6125.

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This study is to determine the effect of Operational Costs, Operating Income, and Capital Adequacy Ratio on Bank Profitability both simultaneously and partially. Data analysis used in this study is a quantitative analysis carried out through statistical tests, then using multiple linear regression data analysis techniques with 60 data samples consisting of 12 Islamic commercial banks in Indonesia in the period 2017 to 2021. The results show that there is a significant influence Operating Costs Operating Income, and Capital Adequacy Ratio to Profitability of Islamic Banks in Indonesia, partiall

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Robinson, Spenser, and A. J. Singh. "The Impact of Green Labels on U.S. Hotel Net Operating Income: Operating Statements Analyses." Journal of Sustainable Real Estate 11, no. 1 (2019): 156–73. http://dx.doi.org/10.22300/1949-8276.11.1.156.

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This paper shows Leadership in Energy and Environmental Design (LEED) certified hospitality properties exhibit increased expenses and earn lower net operating income (NOI) than non-certified buildings. ENERGY STAR certified properties demonstrate lower overall expenses than non-certified buildings with statistically neutral NOI effects. Using a custom sample of all green buildings and their competitive data set as of 2013 provided by Smith Travel Research (STR), the paper documents potential reasons for this result including increased operational expenses, potential confusion with certified an

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Nirmanggi, Inggit Pangesti, and Muhamad Muslih. "Pengaruh Operating Profit Margin, Cash Holding, Bonus Plan, dan Income Tax terhadap Perataan Laba." Jurnal Ilmiah Akuntansi 5, no. 1 (2020): 25. http://dx.doi.org/10.23887/jia.v5i1.23210.

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Income smoothing is one part of earnings management that aims to reduce or increase the profit to be reported, so that earnings will look stable from the previous period or the period thereafter. Stakeholders need to know the factors that can influence income smoothing so they are not wrong in making decisions. This study aims to determine the effect of operating profit margin, cash holding, bonus plan, and income tax variables on income smoothing in mining sector companies listed on the Indonesia Stock Exchange in 2013-2018 as many as 36 samples. Secondary data collection techniques and analy

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