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Journal : Land Journal

PENGARUH BIAYA TRANSPORTASI DAN BIAYA PEMASARAN TERHADAP LABA BERSIH PADA PT. SINAR ANDESTO MANDIRI LOGISTIK Amran, Kiagus Muhammad; Diawati, Prety; Lubis, Nur Iqra Putri
LAND JOURNAL Vol. 6 No. 1 (2025): Januari 2025
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v6i1.4031

Abstract

Transportation is a business or activity by carrying goods, passengers from one place to another. Efforts to market products, both goods or services, using planning and systematic methods so that they can increase the number of sales are called marketing. Net profit is the amount of difference between income exceeding expenses (expenses). The study aims to explain "The Effect of Transportation Costs and Marketing Costs on Net Profit at PT. Sinar Andesto Mandiri Logistik". This research was conducted using quantitative methods, secondary data types with associative hypothesis taking. The relationship used in this study is a causal relationship. The population in this study was 264 monthly profit and loss financial reports from the period 2002-2023. This study used the Nonprobability Sampling sampling technique with purposive sampling technique. The data analysis techniques used are normality test, product moment analysis, multiple correlation analysis, multiple linear regression analysis, coefficient of determination, partial test (t), simultaneous test (F). The results of the t-test conducted using IBM Statistic SPSS Version 27, showed that transportation costs partially affected net profit and marketing costs partially did not affect net profit. The results of the F test show that transportation costs and marketing costs simultaneously or together have a significant effect on net profit.
ANALISIS BIAYA TRANSPORTASI DALAM DISTRIBUSI PENGIRIMAN BARANG (STUDI KASUS PADA PT RKO & RADO JAYA) Amran, Kiagus Muhammad; Maryana, Diana
LAND JOURNAL Vol. 6 No. 2 (2025): Juli 2025
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v6i2.4345

Abstract

This study aims to identify the various cost components that constitute transportation costs in the goods distribution process at PT Riko & Rado Jaya. The research employs a descriptive analysis technique to evaluate data, perform calculations on numerical values, and determine the costs included in transportation expenses. The results indicate that the transportation costs at PT Riko & Rado Jaya consist of investment costs, fixed costs, and variable costs. The distribution costs vary depending on the delivery route, with the highest distribution cost found on the SU-TGR route, covering a distance of 1,863 km and amounting to IDR 1,406,565. Among all components, variable costs contribute the largest percentage to the total transportation cost.
ANALISIS PENGARUH BIAYA PEMASARAN TERHADAP PENDAPATAN PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTAT YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2024 Amran, Kiagus Muhammad; Febriansyach, Rama
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Property and real estate sector is a vital part of indonesia's economy. In 2024, several IDX-listed companies in this sector saw declining revenues despite increased marketing spending, raising concern about cost efficiency. This study aims to analyze marketing expenditures, revenue performance, and the effect of marketing costs on revenue among property and real estate firms listed on IDX in 2024. Using a quantitative approach with secondary financial data, the analysis employed correlation, regression, T-Test, and determination coefficient. Result show that while most companies experienced rising marketing costs alongside higher revenues, some showed the opposite trend. The T-Test indicated a significance value of 0.0001 > 0.05, confirming that marketing expenditures have a positive and significant impact on revenue.