The influence of production costs promotional costs and sales volume on profits at PT. Ciomas Adisatwa
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Published:
Nov 30, 2023
Keywords:
Production Costs, Promotion Costs, Profit, Sales Volume
Section
Economy
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Abstract
PT. Ciomas Adisatwa is one of the most important parts of a series of integrated companies operating in the commercial farm and chicken slaughterhouse (RPA) sector. Under the auspices of PT. JAPFA COMFEED INDONESIA, PT. Ciomas Adisatwa is one of the largest providers of animal protein in Indonesia. The data collection method in preparing this research is the method of observation, interviews, and literature study with the analytical method used is quantitative descriptive analysis, and multiple linear regression testing using SPSS version 25 software, as for several test stages used in this research, namely, test normality, multicollinearity test, heteroscedasticity test, autocorrelation test, partial t test, simultaneous F test, and regression coefficient. The results of the research show that: There is a significant influence of production costs on profits at PT. Ciomas Adisatwa Bogor, there is no significant influence of Promotion Costs on PT Profit. Ciomas Adisatwa Bogor, there is a significant but negative influence on sales volume on PT's profits. Ciomas Adisatwa Bogor.
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How to Cite
Paksi, Y. A. ., Putri, D. S. ., Indrawan, H. E. ., Syarif, M. . and Hartanty, W. D. . (2023) “The influence of production costs promotional costs and sales volume on profits at PT. Ciomas Adisatwa”, Jurnal Mantik, 7(3), pp. 2716-2726. doi: 10.35335/mantik.v7i3.4337.
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Utomo, S. A. (2021). THE EFFECT OF INTELLECTUAL CAPITAL ON COMPANY’S FINANCIAL PERFOMANCE AND STOCKS RETURNS (Empirical Studies on LQ 45 Companies Listed in Indonesian Stocks Exchange for Year 2015-2017).
Wulandari, M., Abror, A., & Inggita, M. (2016). The Effect Of Production Cost To Net Profit; a Case Study of Pt. Indorama Synthetics Tbk. Emerging Markets: Business and Management Studies Journal, 4(1), 54–64.
Alver, J. (2005). Preparation and analysis of cash flow statements: The net profit approach and operating profit approach. Department of Accounting at Tallinn University of Technology, 15, 39–52.
Arifin, K., & Hidayat, D. (2021). Cost Recovery Analysis in Production Sharing Contract in Upstream Oil and Gas Industry (Study on Gas Upstream Industries Indonesia). Dinasti International Journal of Economics, Finance & Accounting, 1(6), 1023–1047.
Arise, O., & Adegbie, F. (2021). Business process reengineering and financial stability of listed oil and gas companies in Nigeria. International Journal of Science Academic Research, 2(5), 1541–1549.
Cakranegara, P. A., Kurniadi, W., Sampe, F., Pangemanan, J., & Yusuf, M. (2022). The Impact Of Goods Product Pricing Strategies On Consumer Purchasing Power: A Review Of The Literature. Jurnal Ekonomi, 11(03), 1115–1120.
Cummins, J., & Mullin, R. (2010). Sales promotion: How to create, implement and integrate campaigns that really work. Kogan Page Publishers.
Dechow, P. M., & Schrand, C. M. (2004). Earnings quality. Research Foundation of CFA Institute Charlottesville, VA.
Edmans, A. (2023). How great companies deliver both purpose and profit. Journal of Chinese Economic and Business Studies, 1–5.
Edwards, E. O., & Bell, P. W. (1965). The theory and measurement of business income. Univ of California Press.
Ekiyor, A., & Altan, F. (2020). Marketing communication and promotion in health services. Promotion and Marketing Communications, 2, 173.
Haslindah, A., Hamdat, A., & Hanafiah, H. (2021). Implementation Of Marketing Strategies In Increasing Sales Volume. International Journal of Science, Technology & Management, 2(5), 1449–1459.
Hidayat, I., & Sutria, P. O. (2023). The Influence of Determined Tax Load, Tax Planning, and Profitability in Profit Management in The Company Manufacturing The Mining Sector, The Coal Sub Sector Listed on The Indonesia Stock Exchange Year. APTISI Transactions on Management (ATM), 7(1), 79–85.
Hirdinis, M. (2019). Capital structure and firm size on firm value moderated by profitability.
Homburg, C., Schäfer, H., & Schneider, J. (2012). Sales excellence: Systematic sales management. Springer Science & Business Media.
Kumar, V., & Rajan, B. (2009). Profitable customer management: Measuring and maximizing customer lifetime value. Management Accounting Quarterly, 10(3), 1.
Mandolini, M., Campi, F., Favi, C., Germani, M., & Raffaeli, R. (2020). A framework for analytical cost estimation of mechanical components based on manufacturing knowledge representation. The International Journal of Advanced Manufacturing Technology, 107, 1131–1151.
Martina, T., Anda, M., Sasongko, N. A., Octavian, A., Mumpuni, T., Susanto, H., Oktaufik, M. A. M., Septiarsi, F. M. E., Aji, B. T., & Widjanarko, H. (n.d.). Circular Economy for Sustainable Management of Plastic Waste to Produce Liquid Fuel and the Environmental Impact of the Whole Life Cycle (Case Study in Banjarnegara, Central Java, Indonesia).
Mensah, K., & Amenuvor, F. E. (2021). The influence of marketing communications strategy on consumer purchasing behaviour in the financial services industry in an emerging economy. Journal of Financial Services Marketing, 1–16.
Nariswari, T. N., & Nugraha, N. M. (2020). Profit growth: impact of net profit margin, gross profit margin and total assests turnover. International Journal of Finance & Banking Studies (2147-4486), 9(4), 87–96.
Padang, N., Irawan, S. I., Atika, R., Manalu, J. B., & Sitorus, J. S. (2022). EFFECT OF PRODUCTION COSTS, PROMOTIONAL COSTS, AND SALES VOLUME ON NET PROFIT IN MANUFACTURING COMPANIES. Jurnal Ipteks Terapan, 16(3), 374–381.
Purbawangsa, I. B. A., Solimun, S., Fernandes, A. A. R., & Mangesti Rahayu, S. (2020). Corporate governance, corporate profitability toward corporate social responsibility disclosure and corporate value (comparative study in Indonesia, China and India stock exchange in 2013-2016). Social Responsibility Journal, 16(7), 983–999.
Rohman, A., Arimbawa, I. G., Al-Asrani, S. A. S., Damayanti, E., & Wulandari, A. (2020). The Effect Of Net Profit Margin (Npm), Current Ratio And Debt To Equity Ratio (Der) On Price Earning Ratio In Manufacturing Sub Metal Sectors Listed In Indonesia Stock Exchange (BEI) 2016-2018. International Conference of Business and Social Sciences.
Schilit, H. M., & Perler, J. (2010). Financial Shenanigans Third Edition. McGraw-Hill.
Schipper, K., & Vincent, L. (2003). Earnings quality. Accounting Horizons, 17, 97–110.
Settembre-Blundo, D., González-Sánchez, R., Medina-Salgado, S., & García-Muiña, F. E. (2021). Flexibility and resilience in corporate decision making: a new sustainability-based risk management system in uncertain times. Global Journal of Flexible Systems Management, 22(Suppl 2), 107–132.
Susilawati, E. (2021). Pengaruh Penjualan dan Biaya Promosi terhadap Laba Bersih PT Martina Berto, Tbk Periode 2010–2020. MBIA, 20(3), 213–221.
Utomo, S. A. (2021). THE EFFECT OF INTELLECTUAL CAPITAL ON COMPANY’S FINANCIAL PERFOMANCE AND STOCKS RETURNS (Empirical Studies on LQ 45 Companies Listed in Indonesian Stocks Exchange for Year 2015-2017).
Wulandari, M., Abror, A., & Inggita, M. (2016). The Effect Of Production Cost To Net Profit; a Case Study of Pt. Indorama Synthetics Tbk. Emerging Markets: Business and Management Studies Journal, 4(1), 54–64.
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