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Menilai Efisiensi Operasional Perusahaan melalui Net Profit Margin dalam Tinjauan Kritis Berbasis Literatur Riska Ainur Rosyida; Zulfaa Gunawan; Zahra Gunawan; Cynthia Eka Violita
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 1 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v4i1.1775

Abstract

Net Profit Margin (NPM) is a profitability ratio that is widely used to assess a company's operational efficiency because it reflects the company's ability to control costs and convert sales into net profit. This study uses a qualitative descriptive literature review method by synthesizing national and international scientific articles that discuss NPM, profitability ratios, and company operational efficiency. The results of the study show that NPM is consistently used as the main indicator in assessing operational efficiency, but high sales are not always followed by an increase in NPM. In addition, repeated fluctuations in NPM indicate instability in operational efficiency even though the company is profitable. The novelty of this study lies in the identification of a conceptual pattern that positions NPM not only as a measure of static profitability, but also as a diagnostic tool for assessing the sustainability of a company's operational efficiency in the medium and long term. These findings contribute academically by enriching the understanding of the strategic role of NPM in evaluating a company's operational and financial performance.
Optimalisasi Pengelolaan Limbah Rumah Tangga melalui Pelatihan Pemanfaatan Minyak Jelantah Menjadi Lilin Aromaterapi di Lingkungan RT Zahra Gunawan; Untung Usada; Shefyla Dwi Safitri; Ana Septiyah; Siti Ma’rufa; Rizka Amalia; Nabila Mauliddia Azzhara; Choiral Bachri Adzimi; M. Zulhazmi Shafiyuddin; Muhammad Saikhul Alam
Nusantara Community Empowerment Review Vol. 4 No. 2 (2026): Nusantara Community Empowerment Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/9bz8nz66

Abstract

Pelatihan tentang pengolahan minyak jelantah menjadi lilin aromaterapi di Desa Gebang, Kabupaten Sidoarjo, adalah suatu langkah untuk memberdayakan masyarakat serta mengelola limbah rumah tangga dengan cara yang ramah lingkungan. Kegiatan ini dilaksanakan dalam tiga langkah, yaitu persiapan alat dan bahan, memberikan pengetahuan mengenai dampak buruk dari minyak jelantah yang dibuang sembarangan, dan praktik langsung dalam membuat lilin aromaterapi. Hasil dari pelatihan ini menunjukkan adanya peningkatan kesadaran masyarakat untuk memanfaatkan limbah minyak jelantah sebagai sumber daya yang bermanfaat serta membuka kesempatan untuk usaha kecil yang berpotensi. Dengan menggunakan alat dan bahan yang sederhana, masyarakat dapat menghasilkan produk berkualitas yang membantu dalam menjaga lingkungan dan juga meningkatkan kesejahteraan. Program ini menawarkan solusi nyata dalam mengelola limbah serta memberdayakan ekonomi masyarakat secara berkelanjutan. Training on processing used cooking oil into aromatherapy candles in Gebang Village, Sidoarjo Regency, is a step towards empowering the community and managing household waste in an environmentally friendly manner. This activity was carried out in three steps: preparing tools and materials, providing knowledge about the negative impacts of improperly disposed of use, utilizing simple tools and materials, and demonstrating how the community can produce high-quality products that help protect the environment and enhance overall cooking oil. Additionally, hands-on practice in making aromatherapy candles was included. The results of this training indicate increased public awareness of utilizing used oil waste as a useful resource and opening opportunities for potential small businesses. By using simple tools and materials, the community can produce quality products that help protect the environment and improve well-being. This program offers a real solution to waste management and empowers the community's economy in a sustainable manner.