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All Journal JDM Jurnal Curvanomic Indonesian Journal of Urology Jurnal Rekayasa Sipil dan Lingkungan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal MANNERS Management and Entrepreneurship Journal Jurnal Abdimas Kartika Wijayakusuma Manajemen dan Bisnis Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Eduvest - Journal of Universal Studies Jurnal Pengabdian Masyarakat Bangsa Mediator: Jurnal Komunikasi Kreativitas Pada Pengabdian Masyarakat (Krepa) Karimah Tauhid Accounting Research Journal Seminar Nasional Riset dan Teknologi (SEMNAS RISTEK) Proceedings of Jogjakarta Communication Conference (JCC)
Reza Kurniawan
School of economic, STAN Indonesia Mandiri
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Other

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Journal : Owner : Riset dan Jurnal Akuntansi

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Pengaruh Biaya Operasional dan Penjualan terhadap Laba Bersih pada PT Aneka Tambang (Persero) Tbk. Periode 2019—2023 Budiari, Metha Agnes; Kurniawan, Reza; Susilawati, Endang
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2464

Abstract

The success of a company can be measured by where the company generates profits. This research aims to determine the influence of operational costs and sales on net profit partially or simultaneously at PT Aneka Tambang (Persero) Tbk. over a period of five years, namely the period 2019-2023. The method used in the research is a quantitative method of descriptive and associative research type. The data in this research is secondary data from the financial reports of PT Aneka Tambang (Persero) Tbk. taken from the Indonesian Stock Exchange page. Based on this research, it shows that net profit is not partially affected by operational costs, but net profit is partially affected by sales. Meanwhile, net profit is affected simultaneously by operational costs and sales.
Co-Authors Adi, Fahrizal Agis mansyah, Singgih Anny Setijo Rahayu Asep Mulyana asnahwati asnahwati, asnahwati Assyawal, Raihan Aziz, Andi Abdul Banowati, Lies Budiari, Metha Agnes Budiarto, Samsul Candra, Abel Bima Chairunnisa, Fitri Dwi Nurtanto Eka Setiajatnika El Farabi, Muhammad Nur Endang Susilawati Fachri, Rizqi Gati Annisa Hayu Hasbiyah, Desi Hendra, Pria Abdilah Hendrayani, Hendrayani Hidayat Hidayat Irwana Hidayat, Irwana Jaladhara, Aryo Paksi Kristiastuti, Francisca Kristiningtyas, Maya Ayu kurnianingsih, Puji Mahesa, Yuda Maswir, Mulyadi Muharram, Bagus Adriyan Novendri, Indra Perdana, Ferdian Yoga Prihandini, Nabilla Ulfah Puspita, Heni Rheksa, Stefanny Indah Rizka Rizka, Rizka Samosir, Teddy Samuel Saputra, Daffa Dwi Sari, Saraswati Permita Setiawan, Koesworo Siagian, Yessica Simajuntak, Carina Cinta Cordelia Sinaga, Jonser Sitohang, Daniel Pandapotan Sri Rezki Maulina Azmi Sry Rosita Sulaeman, Agus Sunarya Syafrina, Nova Syuja, Andika Fadila Tarigan, Nur M Ridho Tarmono Djojodimedjo Taufik Raharjo, Taufik Triyadi, Rudini Wahidah, Winda Nur Wahyuni, Neni Sri Wibowo, Muhammad Prasetyo Yayat Rukayat Yosi Riduas Hais