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All Journal Land Journal
indra, indra firmansyah
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Economics, Econometrics & Finance

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PENGARUH BIAYA PENJUALAN DAN INVENTORY TURNOVER TERHADAP NET PROFIT MARGIN PADA PERUM BULOG KANWIL BALI indra, indra firmansyah; Satria, Muhammad Rizal; Purnami, Ni Nyoman Cintya
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.v6i2.4251

Abstract

Perum BULOG is one of the state-owned companies that operates in the food logistics sector. Perum BULOG in recent periods has experienced fluctuating profits, this can be caused by several factors, namely sales costs and inventory turnover. The phenomenon of scarcity of government rice supplies has led to an increase in rice prices which has become the center of public attention because it has caused a surge in demand for rice purchases but the lack of rice availability has made the public and the Indonesian Farmers Union question the performance of Perum BULOG. This is interesting for further research. The aim of this research is to determine the effect of sales costs and inventory turnover on net profit margin. This research uses quantitative methods with secondary data in the form of Perum BULOG's monthly financial reports for 4 years, namely the 2020-2023 period. The analysis techniques used are data normality test, product moment correlation analysis test, multiple correlation analysis test, multiple regression analysis test, coefficient of determination analysis test, partial hypothesis test (t test) and simultaneous (f test) using IBM SPSS Statistics 25. The results of the t test show that (X1) sales costs partially have no significant effect on the net profit margin, while (X2) inventory turnover partially has a significant effect on the net profit margin. The results of the f test show that simultaneously sales costs and inventory turnover have a significant effect on net profit margin.
PENGARUH BIAYA OPERASIONAL TERHADAP LABA BERSIH PERUSAHAAN BUMN DISEKTOR MANUFAKTUR YANG TERDAFTAR DIBURSA EFEK INDONESIA PADA PERIODE 2017-2024 indra, indra firmansyah; simanjuntak, Tessalonika
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 | DOI: 10.47491/landjournal.v7i1.4661

Abstract

Net profit is a crucial element in a company. To achieve the desired net profit, companies must develop sound planning. In a financial structure, operating costs are two important components that can affect net profit. This study examines The impact of operating expenses on net profits in state-owned manufacturing, companies listed on the (IDX). This research uses a quantitative approach, utilizing secondary data in the form of company financial reports. Various statistical methods are applied, such as normality tests, product-moment tests, simple linear regression tests, coefficient of determination tests, and t-tests. Based on the t-test results, operating costs are proven Shows a significant partial impact on net income.
Co-Authors Muhammad Rizal Satria, Muhammad Rizal Purnami, Ni Nyoman Cintya simanjuntak, Tessalonika