Revenue, Operating Expenses, and Profitability in Assessing Financial Performance in the Manufacturing Industry

This study describes theories related to revenue, operating expenses, and profitability in assessing financial performance in manufacturing companies in Indonesia. Segment reports, which are prepared based on Financial Accounting Standards Statement (PSAK) No. 5, provide important information regarding the contribution of each business unit to financial performance. Segment revenue indicates market potential and competitiveness, while operating expenses play a role in operational efficiency. Profitability is measured through financial ratios such as Return on Assets (ROA) and Net Profit Margin (NPM). The research method used is Systematic Literature Review (SLR) by analyzing ten relevant scientific articles. The results of the study indicate that segment revenue affects financial performance, while high operating expenses have a negative impact. These results provide insight for company management in making strategic decisions and for investors in assessing business prospects based on available segmentation information.