Intelektual : Jurnal Penelitian Dosen Akuntansi
Vol 1 No 2 (2022): JOURNAL INTELEKTUAL

Production Costs, Promotion Costs, and Sales Volume to Net Profit in Pharmaceutical Sector Manufacturing Companies

Ifanny Adnan Pratama (Sekolah Tinggi Ilmu Ekonomi PPI)
Petty Aprilia Sari (Sekolah Tinggi Ilmu Ekonomi PPI)



Article Info

Publish Date
02 Nov 2022

Abstract

Introduction/Main Objectives: To identify and analyze the effect of production costs, promotion costs and sales volume on the company's profits for pharmaceutical companies listed on the IDX. Background Problems: he pharmaceutical industry is facing a moderately raised condition where the demand for pharmaceutical products related to the handling of Covid-19 is increasing, on the other hand the demand for products that are not directly related to Covid-19 has decreased. Novelty: Re-testing the same variables in previous research, in the Covid-19 Case Research Methode. Research Methods: Data collection techniques with certain considerations using purposive sampling at 9 pharmaceutical companies, using SPSS 25 as a test tool. Finding/Results: Production costs partially have no significant effect on net income, promotion costs and sales volume have a significant effect on net income. Conclusion: There is a need to reduce production costs to a minimum in order to maintain profits and increase promotions and sales volume in pharmaceutical companies, especially during the Covid-19 pandemic.

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Journal Info

Abbrev

jin

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

Description

Journal Intelektual (JIN) is an open access, and peer-reviewed journal. JIN try to disseminate current and original articles from researchers and practitioners on various accounting disciplines such as: financial accounting, auditing, cost accounting, management accounting, tax accounting, budgeting ...