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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL KEDOKTERAN KOMUNITAS DAN TROPIK JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Indonesia Accounting Journal The Studies of Social Sciences Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat West Science Social and Humanities Studies Riset Akuntansi dan Manajemen Pragmatis Jurnal Akuntansi Kontemporer Research In Management and Accounting (RIMA)
Winston Pontoh
Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Manado
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

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Journal : Riset Akuntansi dan Portofolio Investasi

 1 
Analisis penjualan listrik prabayar dan pascabayar dalam meningkatkan laba pada PT PLN (Persero) Unit Pelayanan Pelanggan (UP3) Manado Gosal, Sharon Gloria; Pontoh, Winston; Kalalo, Meily Y. B.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.287

Abstract

Sales are activities carried out by sellers in selling goods and services with the hope of making a profit from these transactions. This research aims to analyze the sale of prepaid and postpaid electrical energy in increasing profits at PT PLN (Persero) Customer Service Unit (UP3) Manado. The type of research used is descriptive qualitative with quantitative data types. The research results show that sales of prepaid and postpaid electrical energy have not been able to increase profits at PT PLN (Persero) Manado Customer Service Unit (UP3), where net profit experienced a decrease in certain periods of the year due to high operational expenses. As a solution from the sales side, PT PLN (Persero) Manado Customer Service Unit (UP3) should start increasing profits by improving customer service such as providing attractive promos and increasing sales of prepaid electricity. Meanwhile, in terms of operational expenses, PT PLN (Persero) Manado Customer Service Unit (UP3) should focus more on controlling costs and operational efficiency to ensure that profits can grow along with increasing sales.
Co-Authors Agus Toni Poputra, Agus Toni Akandji, Vidya Aleng, Chintia S Alting, Umilhair Andre Stevan Masihor, Andre Stevan Ardi Manuel Lomboan, Ardi Manuel Assa, Jeremiah Reinhart Azis, Taufiqurrahman Benawan, Erick Try Putra Boby Rantow Payu Claudia W.M. Korompis Cristofer Sumiok Dady, Fransher Damanik, Crysty Hanna Darmawan, Mizaco Ofayda Datu, Christian V. David P. E. Saerang David Paul Elia Saerang David Saerang, David Dwiki Rama Sbastian Fahri Eka Oktora Fona Budiarso Gerung, Ireyne Regina Gerungai, Natalia T. Gosal, Sharon Gloria Grace Nangoi Harijanto Sabijono Heince R.N Wokas Hendrik Gamaliel Hendro Tilaar Herman Karamoy Hullah, Abdurahman Rigel Humiang, Faisal I Gede Suwetja Imbang, Veronika Merlin Irvana Marina Kondoy, Irvana Marina Jantje J. Tinangon Jenny Morasa Jesella Lourina Makaluas, Jesella Lourina Jhon Fiesgrald Wungow, Jhon Fiesgrald Jullie J Sondakh Kadir, Mei I. S. Kakauhe, Anastasya Claudio Inri Kakunsi, Erica Kaparang, Griya Clara Kapojos, Peter Marshall Kiay, Dewi Sartika Korengkeng, Raymond R. Korompis, Claudia W. M. Kotambunan, Miranda Ellora Kussoy, Emerald Brilliant Lalenoh, Marsellino Alexander Latjandu, Lady Diana Lengkong, Angelina Elsy Lewa, Megawani Lidia Mawikere Linda Lambey, Linda Lintje Kalangi Liwe, Alther Gabriel Maikel Sanger Mangambe, Diony Jasinta Manuho, Jessica Jeniver Mararu, Gandi Maryam Mangantar Masdan, Susan Rabbany Meily Y. B. Kalalo, Meily Y. B. Mokoginta, Given Mokoginta, Novtania Nainggolan, Styven Farera Nangoi, Grace B Ningrum, Tiara Nofry, Sampoel Johanes Novi Budiarso Novi S. Budiarso, Novi S. Novi Swandari Budiarso Nunu, Indrawati Ogi, Gratia Patricia Paat, Victoria Maria Palar, Royke Polii, Imanuel Ronaldo Angelo Popang, Andika Saputra Pratama, Enriko Haris Rachel Anly Marilyn Lingkanwene Wullur, Rachel Anly Marilyn Lingkanwene Rambing, Thalia Amelia Constantie Rantetadung, Romario Rantung, Allbrian J. W. Ratnasari, Cicillia Recky Vincent Oktaviano Wuysang, Recky Vincent Oktaviano Rerung, Elypaz Donald Rimbing, Sheron H.R. Robert Lambey Ronald I. Ottay Rudy J. Pusung Rumawas, Alda Gabriela Runa, Yesika Runturambi, Irene V. Sanger, Christin Lisa Sendow, Gloria Julianita Sherly Pinatik Siampa, Felixius Sifrid Pangemanan Sifrid s Pangemanan Sintje Rondonuwu, Sintje Soleman, Muhammad T. Speny Ria Manengkey, Speny Ria Sri Murni Steven Tangkuman Suak, Lidya A. Sudarwati, Nina Suleman, Andini Tirta Cricela Sumanti, Alva O. Sumendap, Steinly Sylvia Febriany Gerungan, Sylvia Febriany Tangeren, Rachel Tangkuman, Steven Josia Tanod, Sendi Tingginehe, Nurgita Tinuwo, Mararusli Treesje Runtu Ventje Ilat Waney, Mekson Warbung, Kasih Michelly Kesya