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All Journal Soedirman Accounting, Auditing and Public Sector Journal
Pangestika, Nasilem
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Economics, Econometrics & Finance

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THE INFLUENCE OF PROMOTIONAL ADVERTISING COSTS ON SALES IN FMCG COMPANIES LISTED ON THE BEI Saffela, Nurika Indah; Pangestika, Nasilem; Khairudin, Agus
Soedirman Accounting, Auditing and Public Sector Journal Vol 3 No 2 (2024): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.1.16760

Abstract

This article examines the effect of promotional advertising costs on sales in Fast-Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock Exchange for the period 2021 to 2023. In this study using quantitative methods with sampling using secondary data on the financial statements of Fast-Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock Exchange for the period 2021 to 2023. The sampling technique was carried out using non-probability sampling with purposive sampling technique. So that the sample obtained was 18 Fast-Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock Exchange for the period 2021 to 2023 with a total observation data of 54 for 3 years of observation. The purpose of this study is to provide empirical evidence regarding the effect of promotional costs on sales. The results showed that promotional advertising costs have a positive and significant effect on sales of FMCG companies on the Indonesia Stock Exchange, with a contribution of 56.5% to the sales variable. To increase sales effectiveness, FMCG companies need to identify and manage other variables that also affect sales. Further research can be conducted to include additional variables and provide a more comprehensive picture of the factors that influence sales in the FMCG sector.
THE INFLUENCE OF EMPLOYEE COMPETENCE AND INTERNAL CONTROL SYSTEM ON THE QUALITY OF LOCAL GOVERNMENT ACCOUNTING INFORMATION IN WEST JAVA REGION Pangestika, Nasilem; Ahmadi, Agus Khairudin
Soedirman Accounting, Auditing and Public Sector Journal Vol 3 No 1 (2024): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.1.16764

Abstract

This study aims to analyze the effect of the internal control system on the quality of financial statements at the West Java Regional Financial Management Office. The results showed that the internal control system in the control environment has a significant positive effect on the quality of financial statements, with a significance value of 0.004 and a t-count of 3.155 which is greater than the t-table of 1.703. This indicates that the effective implementation of the internal control system can improve the quality of financial statements. However, the preparation and implementation of policies related to human resource development still need to be improved. In addition, the internal control system in risk assessment also has a positive effect with a significance value of 0.013 and a t-count of 2.110, indicating that risk identification needs to be done with a more comprehensive methodology. Simultaneously, both the control environment and risk assessment have a significant effect on the quality of financial statements with a significance value of 0.009 and an F-count of 5.717. These findings confirm the importance of strengthening the internal control system to improve the accountability and transparency of local government financial reports.
Co-Authors Ahmadi, Agus Khairudin Khairudin, Agus Saffela, Nurika Indah