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72,574 articles from 669 journals · 2,111 citations tracked

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Analytics

Ayu Niken Faizati; Noorlaily Maulida; Abdul Kadir; Dewi Ariefahnoor

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

One of the factors that causes a company to grow is because of the maximum income or profit obtained. When raw material prices rise or there is an increase in labor and overhead costs , the company must incur higher costs to produce products. If this condition s not balanced with selling price adjustments, the profit margin will narrow and net profit will decrease. Net profit is a key indicator that reflects ai company's financial performance. Profit is a basic and important position of the financial overview that has various uses in various contexts, the definition of profit itself is the difference between expenses and income. The effect of production and sales costs on net profit at PT Unilever Indonesia Tbk during the period 2015 to 2022 reflects the complex phenomena faced by the company in carrying out its operations. During this period, PT Unilever faced various challenges organiting from market conditions, changes in rai material prices, and fluctuating consumer demand. The results of this study indicate that: (1) Production costs partially do not have ai significant effect on net profit, this is evidenced by ai significance value of 0.363 > 0.05. (2) Sales partally have ai significant effect on net profit, this is proven by ai significance value of 0.035 < 0.05. (3) Production and sales costs simultaneously haive ai significant effect on net profit, this is proven by ai significance value of 0.000 < 0.05. (4) The influence of the independent variables of production and sales costs on the dependent variable of net profit is 89.3%, while the remaining 10.7% is influenced by other factors outside this reseairch model.

Steviani Batti

International Journal of Management 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study explores the impact of product and service innovation, operational efficiency, customer satisfaction, human resource management, and digital marketing strategies on the profitability of companies. Utilizing a quantitative research methodology, data was collected through surveys and company financial reports and analyzed using statistical techniques, including linear regression analysis. The findings reveal that product and service innovation significantly enhances profitability, emphasizing the importance of continuous innovation. Operational efficiency, measured through lower operational costs, directly correlates with increased profit margins. Furthermore, a strong positive relationship exists between customer satisfaction and profitability, highlighting the importance of customer-centric strategies. Human resource management practices that promote employee satisfaction and productivity are also found to significantly impact profitability. Lastly, the adoption of digital marketing strategies is shown to boost sales volume and market reach, contributing positively to financial performance. These results suggest that companies should adopt a holistic approach to strategy development, integrating innovation, operational efficiency, customer satisfaction, human resource management, and digital marketing to enhance profitability. The study underscores the need for companies to continuously evolve and adapt to market changes to sustain competitive advantage and long-term success.

Diah Sohnya Pratika; Dewi Anggraini Kusuma Wardani; Enrico Firzatullah Maulana; M. Thoha Ainun Najib

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2024 Pusat Riset dan Inovasi Nasional

Financial performance of PT. Unilever Indonesia Tbk is evaluated using financial statement analysis. The purpose of this study is to evaluate the financial performance of PT. Unilever Indonesia Tbk from 2022 to 2023 through financial statement analysis. The time series analysis method is used to understand changes in a company's financial performance over time. It involves the use of various financial ratios including liquidity, solvency, activity, and profitability ratios. This research uses a quantitative descriptive approach, which means that the data collected is quantitative data from the annual financial statements of PT. Unilever Indonesia Tbk (secondary data) for 2022 and 2023. The analysis results show the company's liquidity ratio is below industry standards, indicating challenges in paying off short-term obligations. Although the cash ratio will increase in 2023, the value is still not ideal. In terms of solvency, the ratio of debt to asset and debt to equity indicates a high dependence on debt. However, the company performed well in profitability, with profit margins, return on assets (ROA), and return on equity (ROE) above the industry average, reflecting effectiveness in generating profits and managing assets and capital. The inventory turnover ratio is below industry standard, but total asset turnover shows good performance, indicating effective asset management to generate sales.

Lutfika Arifa Faizati; Intan Pandini; Hwihanus Hwihanus

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2023 FEB Universitas Maritim Semarang

This research explores the impact of implementing incentives at the Bu Ira basic food agency in Krian, Sidoarjo on employee performance, with a focus on sales bonuses and non-financial incentives. The research results show that sales bonuses related to target achievement provide additional motivation for employees to increase sales, especially when bonuses are linked to certain products that have higher profits. Additionally, non-financial incentives such as recognition for good performance have proven effective in building team spirit and increasing job satisfaction. The discussion involved understanding that incentive design must be tailored to the grocery store context, taking into account the unique characteristics of this industry. Sales bonuses, when tied to specific types of products, can provide a greater motivational boost for employees. Recognition of good performance can be realized in the form of promotion or additional training, providing added value in employee career development. Flexibility in incentive design, effective communication, and continuous evaluation of the effectiveness of incentive programs are the keys to success. The results of this research provide insight for business owners and managers in the grocery agency industry to design incentive programs that suit employee needs and business goals, as well as accommodate changes in the industrial environment.

Yeni Amelia

Intellektika : Jurnal Ilmiah Mahasiswa 2023 STIKes Ibnu Sina Ajibarang

The purpose of this research is to find out the analysis of changes in sales, profits, and financial performance of PT. XYZ. Sales is one of the activities carried out by the company to maintain its business so that it can develop and compete with other companies so that it can easily obtain the profit or profit that the company wants. Profit is one indicator of a company's success in running its business. However, there are other indicators besides profit needed by the company to survive in the future. Financial performance is a description of the economic results that can be achieved by a company at a certain time through the company's activities.This study uses a descriptive quantitative analysis method and uses primary data in the form of sales reports, costs or expenses, and profit reports for 2018-2022. Changes in profit obtained a significant value of T of 0.000 less than 0.05, meaning that changes in profits partially affect the financial performance of PT. XYZ. This shows an increase in profit changes can affect the increase in the company's financial performance