PENGARUH BIAYA PENJUALAN TERHADAP PENDAPATAN PENJUALAN
BARANG DAN JASA PADA PT INTI (PERSERO) BANDUNG
Oleh : Agung Agustian Husaeni
ABSTRACK
PT INTI (Persero) is a corporate belongs to the Indonesia state moves as a
distributor for telecommunication equipment and telecommunication equipment
instalation service for the corporate which supply telecommunication instalation. In this
case, PT INTI (Persero) sells goods and service to maximal their income. PT INTI
(Persero) has to pay all of the sale cost to support all of it’s activities some amount cost
that has to pay by it will give some effect to it’s income, so the corporate has to save their
cost as eficient as possible and cut off some stamp rubber cost, besides has always keep
going increase product quality which is sold and aquires income maximally. This
research is meant to know aboout sale cost, sale income and the effect of sale cost on sale
income. In the order hand, this research uses survey method. Analysisi equipments which
is used are kuantitative analisis with simple regression, product moment correlation, and
determination coeficient to detect how big the functional influence betwen independent
variable and dependent one.
Accourding simple regresion linier analysis calculation acquired Y = -84.354,743.172 + 75 X, so know (b) positive value of old there is a relationship betwen
sale cost on sale income. From product moment corelation is acquired 0,658 that shows
an indication there is a strong relationship betwen sale cost on sale income and with
determination methode can be conclude that the result has a significant value as big as
43,29%. All of this calculation shows that Ha is accepted and Ho is rejected finally.
Accourding the researh result, the data is acquired shows that sale cost amount
take fluctuative frequency followed by goods and service. Sale income with the same
kind of frequency. The suggestion given is, the corpore should maintain or manage sale
cost out flows for sell activity, besides that, for the leter researcher is hope to researh
other factor to know what factor. Influents on sale rank better.
