https://advancesinresearch.id/index.php/AMFR <p style="text-align: justify;"><strong>Founded in 2023, </strong>Advances in Management &amp; Financial Reporting is a double-anonymous peer-reviewed journal published by the Yayasan Pendidikan Bukhari Dwi Muslim. Published three times a year, in January, May, and September, with E-ISSN <a href="https://issn.perpusnas.go.id/terbit/detail/20230131591597821">2985-7538</a>. This journal engages in a double-anonymous peer review process, which strives to match the expertise of a reviewer with the submitted manuscript. Reviews are completed with evidence of thoughtful engagement with the manuscript, provide constructive feedback, and add value to the overall knowledge and information presented in the manuscript. <em><strong>Open Access- </strong></em>All articles published in Advances in Management &amp; Financial Reporting Research are published Open Access under a <a href="https://creativecommons.org/licenses/by/4.0/" target="_blank" rel="noopener">CC BY 4.0 license</a>. This Journal focuses on relevant aspects of management, human Resources, marketing, business, public budgeting, financial management, financial reporting, and accounting.</p> <p style="text-align: justify;">The languages used in this journal are Indonesian and English.<br />Bahasa yang digunakan dalam jurnal ini adalah bahasa Indonesia dan bahasa Inggris.</p> Yayasan Pendidikan Bukhari Dwi Muslim en-US Advances in Management & Financial Reporting 2985-7538 https://advancesinresearch.id/index.php/AMFR/article/view/984 <p><strong>Purpose:</strong> This study examines the partial and simultaneous effects of self-efficacy and emotional intelligence on employee work productivity at PT. Suraco Jaya Abadi Motor Mamuju. It hypothesizes that both psychological factors positively and significantly influence employee productivity.</p> <p><strong>Research Method:</strong> A quantitative causal-associative design was employed. The study involved all 34 permanent employees selected through census sampling. Data were collected using a structured five-point Likert-scale questionnaire and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, an F-test, and the coefficient of determination with SPSS.</p> <p><strong>Results and Discussion:</strong> Self-efficacy positively and significantly affected work productivity (β = 0.425; t = 3.842; p = 0.001). Emotional intelligence also had a positive and significant effect (β = 0.388; t = 3.115; p = 0.004). Simultaneously, both variables significantly influenced employee productivity (F = 24.615; p &lt; 0.001). These findings demonstrate that confidence in completing work tasks and the ability to manage emotions strengthen employee effectiveness and productivity.</p> <p><strong>Implications:</strong> Management should provide self-development, coaching, emotional management, and interpersonal communication programs. Future studies should examine broader samples and additional determinants of productivity.</p> <p><strong>Originality:</strong> This study integrates self-efficacy and emotional intelligence in explaining employee productivity within an automotive dealership context in West Sulawesi.</p> Adam Ramadhan Agus Halim Copyright (c) 2026 Adam Ramadhan, Agus Halim https://creativecommons.org/licenses/by/4.0 2026-07-26 2026-07-26 4 3 519 533 10.60079/amfr.v4i3.984 https://advancesinresearch.id/index.php/AMFR/article/view/948 <p><strong>Purpose:</strong> This study aims to analyze the Break-Even Point (BEP) and Margin of Safety (MOS) as Cost-Volume-Profit (CVP) indicators for evaluating sales safety and profit planning at PT Wilmar Cahaya Indonesia Tbk (CEKA) during 2022–2024.</p> <p><strong>Research Method:</strong> A descriptive quantitative case study was employed using audited annual financial statements as secondary data obtained from the Indonesia Stock Exchange. Cost accounts were classified into fixed and variable costs using the Account Analysis Method based on the Notes to Financial Statements (CALK). Data were analyzed using Cost-Volume-Profit (CVP) through the calculation of the Contribution Margin Ratio, Break-Even Point, and Margin of Safety.</p> <p><strong>Results and Discussion:</strong> Net sales increased from IDR 6.14 trillion in 2022 to IDR 8.00 trillion in 2024. The Margin of Safety Ratio rose from 60.37% to 70.19%, while the Break-Even Point remained relatively stable, indicating an increasing sales safety margin. Inflation, exchange rates, and crude palm oil (CPO) prices were used only as contextual information in interpreting the findings.</p> <p><strong>Implications:</strong> The findings support managerial decision-making in sales safety evaluation, cost control, and profit planning through periodic CVP analysis.</p> <p><strong>Originality:</strong> This study positions Margin of Safety as a sales safety indicator within the CVP framework and interprets macroeconomic conditions as contextual information rather than causal determinants.</p> Moh Adistian Neng Dinda Septia Muhammad Fauzan Akbar Rafsanjani Neysha Putri Vaquitasari Asri Sundari Copyright (c) 2026 Moh Adistian, Neng Dinda Septia, Muhammad Fauzan Akbar Rafsanjani, Neysha Putri Vaquitasari, Asri Sundari https://creativecommons.org/licenses/by/4.0 2026-08-06 2026-08-06 4 3 534 546 10.60079/amfr.v4i3.948