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Mulyanti, Khairaningrum
Politeknik Pos Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation Other

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Journal : Land Journal

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PENGARUH BELANJA BARANG DAN BELANJA MODAL TERHADAP PENYERAPAN ANGGARAN PADA SATUAN KERJA DIREKTORAT JENDERAL KEKAYAAN NEGARA PERIODE TAHUN 2023 Mulyanti, khairaningrum; Khotimah, Sitti Hosnul
LAND JOURNAL Vol. 6 No. 2 (2025): Juli 2025
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v6i2.4249

Abstract

Expenditures in public sector agencies need to be carried out effectively to minimize the potential for fraud. In order to increase budget absorption, public sector agencies need to allocate an adequate budget ceiling. Purposive sampling was used as a sampling technique and 86 DJKN work units were obtained that met the criteria in 2023. A two-tailed test was used as a hypothesis test and the data was analyzed using descriptive statistical analysis, normality test, multiple correlation analysis, multiple linear regression analysis, coefficient of determination, t test, and f test. The t test results show that goods expenditure or capital expenditure has a significant effect on budget absorption. The results of the f test show that goods expenditure and capital expenditure have a significant effect on budget absorption with a coefficient of determination value of 63.40%.
PENGARUH BIAYA PRODUKSI DAN BIAYA OPERASIONAL TERHADAP PENJUALAN PADA PERUSAHAAN MANUFAKTUR SUB INDUSTRI TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Mulyanti, khairaningrum; Naibaho, Fransiscus
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

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Abstract

The textile and garment industry contributes significantly to Indonesia’s economy through employment absorption and export performance. Nevertheless, manufacturing companies in this subsector listed on the Indonesia Stock Exchange face major challenges regarding the efficiency of production and operational costs. This study investigates the effect of production costs and operating costs on sales. A quantitative method with a causal design was applied. Secondary data were obtained from annual financial reports for the period 2021–2024 accessed via the Indonesia Stock Exchange. Analytical techniques employed include multiple regression, t-tests, f-tests, product moment correlation, multiple correlation, coefficient of determination, and classical assumption tests. The findings indicate that both production costs and operating cost individually have a positive effect on sales, while jointly they exert a significant influence on sales. These results highlight the importance of cost efficiency in production and operations as a strategic factor to enhance competitiveness and sustain corporate profitability in a dynamic market environment.
Co-Authors Ade Pipit Fatmawati Ajeng Puspa Rini Amy Arsy Prasetyami Randus Armiati, Sari Choldun R, Muhammad Ibnu Dewi Selviani Dewi Selviani Yulientinah Elsa Novita Puspitasari Fathur Ainur Rahmaan Fauzan, Mohamad Nurkamal Gugum Gumilang Wirakanda Hamidin, Dini Hasanudin, Kiki Hasibuan, Sakinah Rizki Husaen, Muhammad Ilham Nurdiansyah Indra Firmansyah Khotimah, Sitti Hosnul Marismiati Marismiati Marismiati Marismiati Muhammad Rizal Satria, Muhammad Rizal Mutia Nurfadhillah Naibaho, Fransiscus Niken Asyiami Rahma Nyi Raden Nuraini Siti Fathonah Riani Tanjung Rukmi Juwita Rukmi Juwita Sari Armiati Sari Armiati Sa’adah, Hidayah Nur Supono Syafiq Tanjung, Riani Widia Resdiana Yohanes Casmadi Yulientinah, Dewi Selviani