Peran Distribusi Produk Sebagai Variabel Intervening Dalam Pengaruh Iklan dan Peran Salesman Terhadap Keputusan Pembelian: Studi Kasus: Pada PT. Fastrata Buana Yogyakarta - Damardono (Balance : Jurnal Akuntansi dan Manajemen, 2025)
Penelitian ini bertujuan menganalisis pengaruh iklan dan peran salesman terhadap keputusan pembelian dengan distribusi produk sebagai variabel intervening. Sampel dipilih secara purposif berdasarkan kemitraan >2 tahun dengan PT Fastrata Buana. Pendekatan kuantitatif diterapkan pada 150 pelaku usaha grosir dan ritel di Kabupaten Sleman. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS). Hasil menunjukkan peran salesman berpengaruh signifikan terhadap keputusan pembelian secara langsung (β = 0,252; p = 0,004) dan tidak langsung melalui distribusi produk (β = 0,113; p = 0,015). Distribusi produk berpengaruh langsung signifikan terhadap keputusan pembelian (β = 0,338; p = 0,001). Namun, iklan tidak berpengaruh signifikan terhadap distribusi produk (p = 0,182) maupun keputusan pembelian (p = 0,053). Temuan ini memberikan kontribusi teoretis pada model supply-demand matching di pasar FMCG lokal, sekaligus implikasi praktis bagi distributor untuk mengoptimalkan tenaga penjualan dan logistik berbasis teknologi.   This study examines the influence of advertising and the role of salesmen on purchasing decisions with product distribution as an intervening variable. A quantitative approach was applied to 150 wholesale and retail business partners of PT Fastrata Buana Yogyakarta in Sleman Regency selected purposively based on partnership duration of at least 2 years. Data were collected via questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results indicate that the role of salesmen significantly affects purchasing decisions directly (β = 0.252; p = 0.004) and indirectly through product distribution (β = 0.113; p = 0.015). Product distribution has a direct significant effect on purchasing decisions (β = 0.338; p = 0.001). However, advertising does not significantly affect product distribution (p = 0.182) or purchasing decisions (p = 0.053). Findings highlight salesmen and distribution as key drivers of purchasing decisions, while advertising requires contextual reevaluation. The findings contribute theoretically to the supply-demand matching model in local FMCG markets and offer practical implications for optimizing technology-based sales force and logistics systems.