Jurnal Akuntansi dan Sistem Informasi
Vol. 1 No. 3 (2026): Edisi: April-Juni

The Effect of Sales and Inventory Forecasting on Net Income: An Exponential Smoothing Model

Rijanto, Raden (Unknown)
Konita, Nita (Unknown)
Firmansyah, Irman (Unknown)



Article Info

Publish Date
20 May 2026

Abstract

This study examines the effect of sales forecasting and inventory forecasting on net profit in a large company listed on the Indonesia Stock Exchange (IDX) using the exponential smoothing method. The research applies a quantitative approach based on quarterly financial ratio data over nine years, comprising 36 observations selected through purposive sampling. Data analysis includes classical assumption tests, correlation tests, R² evaluation, and partial and simultaneous hypothesis testing using t-statistics and F-statistics at a 0.05 significance level. The findings indicate that sales forecasting has no significant effect on net profit, while inventory forecasting has a positive and significant effect on net profit. Simultaneously, sales forecasting and inventory forecasting positively and significantly affect net profit with moderate predictive power. Accurate forecasting of sales and inventory is essential for reducing uncertainty and supporting effective decision-making related to revenue and profitability.

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Journal Info

Abbrev

jasi

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Sistem Informasi (JASI) merupakan jurnal ilmiah yang mempublikasikan hasil penelitian empiris dan kajian konseptual di bidang akuntansi, sistem informasi, serta integrasi teknologi dalam praktik bisnis dan organisasi. Jurnal ini bertujuan menjadi wadah diseminasi pengetahuan ...