Eko Budi Satoto
Master of Management Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Jember, Indonesia

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THE EFFECT OF DISTRIBUTION COSTS, OPERATING COSTS, AND PRODUCTION COSTS ON COMPANY PROFITS WITH THE INTERVENING VARIABLE SALES VOLUME Eko Budi Satoto
Jurnal Apresiasi Ekonomi Vol 14, No 2 (2026)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v14i2.1074

Abstract

This study aims to quantify the impact of distribution, operational, and production cost categories on sales volume and subsequent corporate earnings. Employing structural equation modeling (SEM) via Smart PLS version 3.0, the analysis establishes several statistically significant positive partial relationships. Specifically, each cost type including distribution, operations, and production positively influences both company profits and sales volume. Moreover, sales volume exerts a positive partial effect on profits. Of particular importance, sales volume emerges as a significant partial mediator in the pathways linking distribution costs, operating costs, and production costs to corporate profitability. The novelty in research is sales volume as an intervening variable. The results of this study can contribute ideas and information that can be used as input for companies related to cost and revenue planning in achieving company goals, namely maximizing profits. As well as the company’s ability to determine production costs will affect the level of profit earned and the results of this study can be taken into consideration in carrying out promotional activities and distribution channels to increase sales and company profits. Researchers only took 3 independent variables, namely Distribution Costs, Operating Costs, and Production Costs. This research period is only from 2021-2025. Keywords: Distribution Costs, Operating Costs, Production Costs, Sales Volume, Company Profit
Determinants of Purchase Intention and Purchasing Decisions of Halal Products: The Role of Online Shopping, Taglines, and Social Media Marketing Eko Budi Satoto
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10085

Abstract

Research aims: This study aims to analyse the influence of online shopping, taglines and social media marketing on purchase intention and purchasing decisions. Design/Methodology/Approach: Statistical analysis was conducted using SEM techniques, with testing performed using Smart PLS version 3.0. Research findings: Digital marketplaces and promotional epithets exert no discernible sway over consumers' acquisitive predispositions, whilst social networking ecosystems demonstrably shape them. Acquisitive predispositions consequentially bear upon procurement comportment; nonetheless, digital marketplaces, promotional epithets, and social networking apparatuses independently yield negligible bearing on such comportment. Acquisitive predispositions intercede between social networking ecosystems and procurement resolutions; contrarily, this intermediary capacity is forfeited when concerning digital marketplaces and promotional epithets. Theoretical Contribution/Originality: The distinctiveness of this enquiry resides in the deployment of acquisitive predisposition as an interceding variable. Practitioners/Policy Implications: This enquiry is anticipated to augment and broaden perspicacity, enlightenment, conceptions, and erudition, particularly concerning the determinants that can sway consumptive acquisitive resolutions. Research Limitations/Implications: The specimen in this enquiry is circumscribed to patrons who possess an Instagram account.