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Machfiroh, Ines Saraswati
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Journal : Indonesian Journal of Applied Accounting and Finance

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Analisis Penjualan Produk Air Minum Dalam Kemasan Menggunakan Metode Least Square dan Angka Indeks pada PT. Panen Embun Kemakmuran Machfiroh, Ines Saraswati; Anjaswari, Gati; Ramadhan, Cahaya Ayu
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June
Publisher : P3M Politeknik Negeri Banjarmasin

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Abstract

Sales are the main part of a company's operations, but sales that occur can increase or decrease sales (fluctuation) and cause sales losses. Sales losses can be anticipated by conducting sales analysis using Least Square, an index number that describes the factors that influence sales. The results of this research aim to predict sales of all products sold in 2022 by calculating Least Square and calculating index numbers to determine the increase or decrease in the percentage of sales levels from January to March 2022. The research found that (1) the percentage of sales levels in January until March 2022 there was an increase in sales of 1,323,850 units compared to sales in 2021, namely 550,058 units; and (2) the percentage of sales in January experienced an increase in sales of 19%, in February there was an increase in sales of 49% and in March there was a decrease in sales of -1%.
Co-Authors Adriana, Marlia Anjaswari, Gati Astia Putriana, Astia Bandi, Maulida Hirdianti Budi Kurniawan Dahlia Dahlia Dewi, Norminawati Hayatie, Marliza Noor Intan Safitri, Intan Karolina, Karolina M.Riduan Abdillah Maulana, Muhammad Farhan Maulida, Afna Pangestu, Robby Tri Ramadhan, Cahaya Ayu Rizky Aldi Setianda Silfianti, Devi Widiya Astuti Alam Sur Yasir Hadiani Yuli Fitriyani