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All Journal Journal of Artificial Intelligence and Digital Business
Priatna, Ami
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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Pengaruh Biaya Promosi Dan Biaya Administrasi Umum Terhadap Laba Bersih Pada Perusahaan Manufaktur Sub Sektor Rokok Yangterdaftar di Bursa Efek Indonesia (BEI) Periode 2020—2024 Khatimah, Nurul; Mulyana, Asep; Lesmana, Kusnadi Kibet; Januarharyono, Yudhaswara; Priatna, Ami
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1360

Abstract

This study aims to examine the partial and simultaneous effects of Promotional Expenses and General Administrative Expenses on Net Profit in cigarette sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. A quantitative approach with descriptive and associative methods was applied using secondary data from the financial reports of PT Gudang Garam Tbk., PT Hanjaya Mandala Sampoerna Tbk., and PT Wismilak Inti Makmur Tbk. Data were analyzed using multiple linear regression, t-test, and F-test with IBM SPSS Statistics version 25. The results show that Promotional Expenses have a partial effect on Net Profit, while General Administrative Expenses do not. However, both variables simultaneously affect Net Profit.  
Pengaruh Biaya Bahan Baku dan Biaya Tenaga Kerja Langsung Terhadap Penjualan PT Mandom Indonesia Tbk. Periode 2018—2024 Puspita, Windi Ayu; Mulyana, Asep; Lesmana, Kusnadi Kibet; Wardhana , Didin; Priatna, Ami
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1363

Abstract

Abstract This study focuses on the sales decline experienced by PT Mandom Indonesia Tbk (TCID) in 2024, which coincided with an increase in raw material expenses. The research aims to evaluate the extent of raw material costs, direct labor expenses, and net sales of PT Mandom Indonesia Tbk throughout the 2018–2024 period. Additionally, the study seeks to analyze the individual (partial) and combined (simultaneous) effects of raw material and direct labor costs on sales outcomes. The dependent variable in this analysis is net sales. Data were analyzed using SPSS version 25, with the company’s financial statements from 2018 to 2024 serving as the data source. A quantitative research design was adopted, employing both descriptive and associative approaches, along with multiple linear regression analysis. The results of hypothesis testing indicate that neither raw material costs nor direct labor expenses significantly affect sales when examined independently. However, when evaluated together, both variables have a statistically significant impact on sales performance.
Co-Authors Asep Mulyana Didin Wardhana Khatimah, Nurul Lesmana, Kusnadi Kibet Nurwijayanti Puspita, Windi Ayu