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All Journal Jurnal Desiminasi Teknologi JURNAL CITRA KEPERAWATAN Jurnal Skala Kesehatan Jurnal Keperawatan Suaka Insan Syntax Idea Al-Ittijah : Jurnal Keilmuan dan Kependidikan Bahasa Arab Journal of Community Dedication Gudang Jurnal Multidisiplin Ilmu Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Penelitian Progresif (JPP) JCSRD Marsipature Hutanabe: Jurnal Pengabdian Kepada Masyarakat Jurnal EKSPLOLHUM
Bahrul Ilmi
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PENGARUH PENDAPATAN USAHA, BEBAN OPERASIONAL DAN AKTIVA TETAP TERHADAP LABA BERSIH PADA ALFAMART KUTACANE KABUPATEN ACEH TENGGARA Abi Anwar; Rila Maufira; Bahrul Ilmi
EKSPOLHUM Vol. 3 No. 1 (2026): Februari
Publisher : SUAN PUBLISHER

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Profitability reflects the extent to which a company can generate income that exceeds its operational costs, thereby ensuring long-term business continuity. This study aims to determine and analyze the influence of operating revenue, operating expenses, and fixed assets on net profit at Alfamart Kutacane in Southeast Aceh Regency. A quantitative research approach was applied, using a census or saturated sampling technique in which the entire population is taken as the sample. Thus, the sample consisted of 60 observations derived from monthly financial data over a five-year period (2020–2024). Secondary data from the company’s financial reports were processed using descriptive statistics, classical assumption tests, multiple linear regression, and both simultaneous and partial hypothesis testing through SPSS software. The findings show that operating revenue, operating expenses, and fixed assets collectively have a positive and significant effect on net profit. However, when tested partially, operating revenue does not demonstrate a positive or significant effect on net profit. Operating expenses, on the other hand, exhibit a significant partial influence, indicating that cost efficiency remains essential in improving profitability. Fixed assets also show a significant and positive partial effect on net profit, suggesting that asset utilization contributes to improved financial performance. These results highlight that effective management of operational costs and productive asset allocation plays a vital role in increasing net profit at Alfamart Kutacane during the 2020–2024 period
PENGARUH PERSEDIAAN DAN VOLUME PENJUALAN TERHADAP LABA BERSIH PADA INDOMARET ISKANDAR MUDA BABUSALAM Munandar, Rudi Aris; Ardi Hirmansah; Bahrul Ilmi
EKSPOLHUM Vol. 3 No. 1 (2026): Februari
Publisher : SUAN PUBLISHER

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This study aims to analyze the effect of inventory and sales volume on net profit at PT Indomarco Prismatama (Indomaret Iskandar Muda Babusalam) during the period January 2020–December 2024. The research employed a quantitative descriptive approach using secondary data from monthly financial reports over five years (60 observations). Data were analyzed using SPSS through descriptive statistics, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination. The results indicate that inventory partially has a positive and significant effect on net profit. Sales volume also partially shows a positive and significant effect on net profit. Simultaneously, inventory and sales volume significantly influence net profit. The Adjusted R² value of 0.453 implies that 45.3% of the variation in net profit can be explained by the independent variables, while 54.7% is influenced by other factors such as cash flow and capital. These findings highlight the importance of effective inventory management and increased sales volume in improving retail company profitability.
Co-Authors Abi Anwar Agustina Lestari Agustyan D, Rahmad Akhmad Rizani Akram, Habibul Alfan Afifi Kurniawan Amar Ad Dzurori Anita agustina Ardi Hirmansah Arivatussaqdiyah, Arivatussaqdiyah Aulia Rachman Dari, Ulan Dicky Zulkarnaen Drh. Kartono Evi Evi Fadila Aulya Putri Fajriana, Nurul Fakhrur Rizal Farma Andiansyah Gundahara Habibul Akram Hartono, Makmur Hasan, Muridha Indra Utama Indradewa, Rhian Inu Kencana hadi Isti Komariyah Iswanti Iswanti Iwan Iwan Khairir Rizani Khairul Anwa Ladipin, Ladipin Lastari, Lastari M. Hafidz Al-Gifari Mairi Sukma Maufira, Rila Muhammad Syafwani Munandar, Rudi Aris Nailul Authar Nurlina Nursafiah, Nursafiah Purnama, Anton Rafita, Rafita Reviza , Liza Rila Maufira Rosalina Kumalawati Sari, Bungsu Keumala Syaifulloh Kholik Tari Kemuning Sari Umaidi Wildana Wargadinata Yati Afiyanti Yeni Mulyani Yuliani Budiyarti