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All Journal Transekonomika : Akuntansi, Bisnis dan Keuangan Pancasila International Journal of Applied Social Science
Pratiwi, Dwi Dian
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Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect of Sales on Net Profit of Food and Beverage Companies Listed on the Indonesian Stock Exchange Pratiwi, Dwi Dian; Haliah, Haliah; Nirwana, Nirwana
Pancasila International Journal of Applied Social Science Том 2 № 02 (2024): Pancasila International Journal of Applied Social Science
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/pancasila.v2i02.715

Abstract

This research aims to determine the effect of sales on the net profit of food and beverage companies listed on the IDX. The variables of this research are: (1) Sales as the dependent variable (Y) which is measured by sales taken from sales contained in the profit/loss report, and (2) Net Profit as the independent variable (X). The population in this study is the report financial statements of food and beverage companies listed on the Indonesia Stock Exchange, while the sample in this study is the financial reports of food and beverage companies listed on the Indonesia Stock Exchange which published complete annual reports from 2016-2020 and obtained net profits from 2016-2020 which were taken using purposive sampling technique. Data collection was carried out using documentation techniques. Data analysis was carried out using simple linear regression analysis (t test and coefficient of determination test) using SPSS v 25. Based on the results of simple linear regression analysis, the equation Y = 23.556 + 0.046X was obtained, which means that when sales are zero and do not change, the net profit is equal to 23,556 and for every increase in sales (X) by one unit, the net profit variable (Y) will increase by 0.046. The results of the t test show a sig value <0.05 (000<0.05), which means that the hypothesis is accepted that sales have a positive and significant effect on the net profit of food and beverage companies listed on the Indonesia Stock Exchange. The results of the coefficient of determination test (r2) show an r2 value of 0.557 or 55.7%. This means that the magnitude of the influence of the independent variable (sales) on the dependent variable (net profit) is 55.7% while the remaining 44.3% is influenced by other factors outside of this research
IMPLEMENTASI TARGET COSTING DALAM UPAYA EFISIENSI BIAYA PRODUKSI UNTUK MENINGKATKAN LABA PRODUK Mediaty, Mediaty; Usman, Asri; Pratiwi, Dwi Dian; Nurul Amalia, Lestari Rezki; Wijayanti, Winola
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.654

Abstract

This paper looks into how MIE NAGA figures out their production costs, checking if Target Costing makes a difference in cutting costs, and seeing how using Target Costing can help boost their product profits. This research is a type of qualitative research using a case study approach. The type of research used is qualitative with a case study model. Data sources refer to primary data and secondary data. Data analysis and processing used to get answers to the formulation of the problem is to get supporting data and then processed with the target costing method used until the end of the problem. In essence, the application of the target costing method is effective for streamlining production costs. this is evident that the difference from the total production cost in 2020 and the total production cost in 2021 before and after the application of the target costing method is Rp. 340,206,650, and the total production cost is Rp. 516,244,150 and Rp. 176,037,500. Furthermore, there is an increase in product profit in the amount of the difference in revenue seen from 2020 and 2021 by 71.4%. Meanwhile, two additional alternatives that have been implemented through the value engineering method are changes in selling prices to maximize profits.
Co-Authors Haliah, Haliah Mediaty Nirwana, Nirwana Nurul Amalia, Lestari Rezki Usman, Asri Wijayanti, Winola