THE IMPACT OF INVENTORY TURNOVER AND SALES ON NET PROFIT
(A Case Study of CV. Mulya Motor Ujung Gading, West Pasaman Regency)
Main Article Content
Ulfah Winda*
Nurlaila
Muhammad Lathief Ilhamy Nasution
This study attempts to determine how Inventory Turnover and Sales influence Net Profit at CV. Mulya Motor Ujung Gading, West Pasaman Regency. This form of research is quantitative research, and the data utilized are quantitative data. Mulya Motor Ujung Gading, West Pasaman Regency's monthly financial statements serve as the source of information for this study's data collecting. Based on the sample collection undertaken using the approach of purposive sampling, a total of 36 research samples from 60 populations were acquired. In this study, descriptive statistical tests, classical assumption tests including the normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test, multiple linear regression analysis, and hypothesis testing including the t-test, F test, and the coefficient of determination were used to analyze the research sample collected between 2017-2019. The partial test results indicate that inventory turnover has a favorable and statistically significant influence on net income at CV. Mulya Motor Ujung Gading, West Pasaman Regency. CV. Mulya Motor Ujung Gading, West Pasaman Regency's sales have a positive and significant impact on net income. In addition, net income is significantly affected by the outcomes of inventory turnover and sales simultaneously.
Abdullah, F., & Siswanti, T. (2019). Pengaruh Perputaran Kas Dan Perputaran Persediaan Terhadap Profitabilitas. JURNAL BISNIS & AKUNTANSI UNSURYA, 4(1).
Al Amin, M. (2018). Filsafat Teori Akuntansi. Unimma Press.
Apdillah, D., Panjaitan, K., Stefanny, N. T. P., & Surbakti, F. A. (2022). The Global Competition In The Digital Society 5.0 Era: The Challenges Of The Younger Generation. Journal of Humanities, Social Sciences and Business (JHSSB), 1(3), 75–80. https://doi.org/https://doi.org/10.55047/jhssb.v1i3.151
Casmadi, Y. (2018). Pengaruh Biaya Produksi Dan Penjualan Terhadap Laba Bersih (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Sub Sektor Kabel Periode 2013-2017). Jurnal Akuntansi, 10(2), 11–20.
Diana, D., Fani, J., Bangun, S., & Saragi, E. (2021). Pengaruh hutang, modal kerja dan penjualan terhadap laba bersih pada Sektor Food and Beverage yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2018. Jurnal Manajemen, 1(1), 25–42.
Husnan, S. (2019). Dasar-Dasar Teori Protofolio dan Analisis Sekuritas.
Muhajir, A. (2020). Modal kerja, perputaran piutang, persediaan dan penjualan terhadap laba bersih. Jurnal Wira Ekonomi Mikroskil, 10(1), 33–44.
Mulyadi, A. B. (2014). Akuntansi Biaya. Yogyakarta: Univeristas Gajah Mada.
Mulyana, A., & Pethy, D. T. O. (2018). Pengaruh Biaya Operasional dan Perputaran Persediaan terhadap Laba Bersih. Organum: Jurnal Saintifik Manajemen Dan Akuntansi, 1(2), 99–105.
Nurafika, R. A., & Almadany, K. (2018). The Effect of Cash Turnover, Accounts Receivable Turnover and Inventory Turnover on Profitability in Cement Companies. Journal of Accounting and Business, 4(1), 2243–3071.
Nurazhari, D., & Dailibas, D. (2021). Pengaruh Penjualan Dan Harga Pokok Penjualan Terhadap Laba Bersih. COSTING: Journal of Economic, Business and Accounting, 4(2), 509–515.
Prihadi, T. (2019). Analisis Laporan Keuangan. Gramedia Pustaka Utama.
Renadi, S. D., Mulyati, D. J., & Maruta, I. G. N. A. (2017). Pengaruh Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas Perusahaan. Jurnal Dinamika Administrasi Bisnis, 3(1).
Riyanto, B. (2007). Analisis Laporan Keuangan (2nd ed.). Jakarta: Salemba Empat.
Sadeli. (2008). Manajemen Pemasaran Modern (2 (ed.)). Jakarta: Salemba Empat.
Simangunsong, A. B., Panjaitan, C., Hasugian, E., Sinaga, A. N., & Hutahaen, T. F. (2019). Pengaruh perputaran persediaan, perputaran piutang, penjualan bersih, hutang usaha terhadap laba bersih perusahaan manufaktur yang terdaftar di BEI 2013-2016. Jurnal Akrab Juara, 4(2), 115–128.
Sudaryono, D. (2016). Manajemen Pemasaran teori dan implementasi. Yogyakarta: Andi.
Susilawati, E., & Mulyana, A. (2018). Pengaruh Penjualan dan Biaya Operasional terhadap Laba Bersih pada PT Indocement Tunggal Prakarsa (Persero) Tbk Periode Tahun 2010-2017. Organum: Jurnal Saintifik Manajemen Dan Akuntansi, 1(2), 74–87.
Wahyuni, F. (2019). Pengaruh Perputaran Persediaan, Modal Kerja, Dan Volume Penjualan Terhadap Laba Bersih (Survei Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Sub Sektor Semen Yang Terdaftar Di BEI Periode 2009-2018). Universitas Komputer Indonesia.