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All Journal JURNAL LENTERA AKUNTANSI
Danri Siboro
Universitas HKBP Nommensen
Computer Science & IT Economics, Econometrics & Finance

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PENGARUH PERPUTARAN PERSEDIAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PADA TOKO-TOKO DI SEKITAR PASAR HORAS PEMATANG SIANTAR Danri Siboro; Victor H Sianipar; Dame Ria Rananta Saragi
JURNAL LENTERA AKUNTANSI Vol 7, No 2 (2022): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v7i2.715

Abstract

Shops are essential because they can create business fields to support daily economic needs. Inventory Turnover is a crucial thing in trading business operations. This study aims to determine whether inventory turnover and sales growth affect the profitability of shops around the Horas Market Pematang Siantar. This study uses primary data. Questionnaires were distributed to business actors around the Horas Market Pematangsiantar. The respondents in this study amounted to 32 stores. This study used a quantitative approach and processed data from questionnaires transformed through a Likert scale. At the same time, the analysis used in this study is a simple linear regression with a significant level of 5%. There is a positive influence between inventory and sales at shops around the Horas Market Pematangsiantar, where the t.count value is 2.672 > table is 1.69389—evidenced by the coefficient of determination R Square of 19.2%. In addition, there is a positive influence between inventory and profitability in shops around the Horas Market Pematangsiantar, where the t.count value is 2.245 > table is 1.69389. Evidenced by the coefficient of determination R Square of 14.4%.Key word: Inventory, Sales Growth, And Profitability
Co-Authors Dame Ria Rananta Saragi Victor H Sianipar