Rizka Afifah Azhar Salsabila et al. 2025. Cost Efficiency and Sales Effectiveness as Determinants of Profitability in Indonesian FMCG Companies: (Efisiensi Biaya dan Efektivitas Penjualan sebagai Determinan Profitabilitas pada Perusahaan FMCG di Indonesia). Al-Muhasib: Journal of Islamic Accounting and Finance. 5, 2 (Dec. 2025), 147–158. DOI:https://doi.org/10.30762/al-muhasib.v5i2.2911.