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All Journal Syntax Literate: Jurnal Ilmiah Indonesia International Journal of Technology And Business Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL PENDIDIKAN TAMBUSAI EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Pendidikan dan Konseling Indonesian Journal of Applied Research (IJAR) EDUTECH : Jurnal Inovasi Pendidikan Berbantuan Teknologi Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) COSMOS
Besar Agung Martono
Universitas IPWIJA, Jakarta, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : COSMOS

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Analisis Biaya Kualitas, Tingkat persediaan Dan Turnover Karyawan PT Swarna Tangguh Cemerlang Terhadap Penjualan Dengan Profitabilitas Sebagai Variabel Intervening Fauzi Satrya Wibawa; Besar Agung Martono
COSMOS : Jurnal Ilmu Pendidikan, Ekonomi dan Teknologi Vol 2 No 2 (2025): Februari - Maret
Publisher : PUSDATIN Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

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Abstract

PT Swarna Tangguh Cemerlang faces problems with sales stagnation and declining annual profits. So the study aims to determine whether there is an effect of quality costs, inventory levels and employee turnover on sales with profitability as an intervening variable. The aim is to find a correlation between quality costs, inventory levels and employee turnover on sales with profitability as an intervening variable to determine the company's strategy. The method used is the Structural Equation Modeling (SEM) method using SmartPLS 3.0 PLS. The results of the direct relationship between variables are Quality costs (X1) Inventory levels (X2) have a positive and significant effect on Sales (Y) with T statistics of 26.525 and 2.158. Employee turnover (X3) has a significant negative effect on Sales (Y) with a T statistic of 2.048. The result is Quality costs (X1) have a significant positive effect on Profitability (Y) with T statistics of 4.912. Profitability (Z) has a positive and significant effect on Sales (Y) with T statistics of 20.468. Meanwhile, the intervening variable Quality Cost (X1) has a significant and positive influence on Sales (Y) with mediation from Profitability (Z) supported by a statistical T value of 5.143.
Co-Authors Agus Faisal AMIN MUZAENI Ardy Dwi Hardianto Dendi Zainuddin Hamidi Endriyansyah, Endriyansyah Fauzi Satrya Wibawa Galih Hidayat Hasan Hasan Hepriadi, Heri Ihwayudin Ihwayudin Iman Hadi Pamungkas Indra Indra Muzaeni, Amin Noornissa Sarah Ginanjar Sismadi, Wawan Sri Lestari Prasilowati Susanto Susanto Susanto, Yodi Titing Widyastuti Toto Hernawo Tri Rahmini Siwi Utami Wily Mohammad Yeni Windriasih YODI SUSANTO