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All Journal Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Anastasya Debora Benyamin
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Economics, Econometrics & Finance

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Pengaruh Biaya Produksi dan Volume Penjualan terhadap Laba Bersih di Padu Padan Tenun Anastasya Debora Benyamin; Herly M. Oematan; Rikhard T. C. Bolang
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i3.1009

Abstract

This study aims to examine the effects of production costs and sales volume on net profit at Padu Padan Tenun in Kupang City, East Nusa Tenggara. The sample comprises monthly data on production costs, sales volume, and net profit for the period 2020–2023, totaling 48 observations. The data used are secondary data obtained from Padu Padan Tenun. The data analysis techniques employed are the classical assumption test and multiple linear regression analysis. The results of this study indicate that, simultaneously, production costs and sales volume have a significant effect on net profit. Partially, production costs have a negative and significant effect on net profit, while sales volume has a positive and significant effect.
Co-Authors Oematan, Herly M Rikhard T. Ch. Bolang