Company Sales Research Articles

A study on the perception of farmers about biopesticides in Karnataka

Biopesticides are becoming more popular as a safe and chemical-free alternative to chemical pesticides. This shift is important in ensuring the quality of agricultural products and promoting environmental sustainability. The study analyzed farmers’ perceptions of biopesticides in the Sirsi district of Karnataka. The study collected primary data through a well-structured questionnaire from 120 farmers in 3 talukas of the district. The study found that farmers had a strong understanding of the availability, prices, benefits, and application doses of biopesticides. They gained their knowledge through company sales representatives, progressive farmers, practical demonstrations, and social media. However, traditional media channels such as television, newspapers, and radio had limited impact in disseminating information about biopesticides. The farmers’ decision-making process while purchasing biopesticides was significantly influenced by factors such as effectiveness in pest control, past experiences, pricing considerations, and the opinions of fellow farmers. Despite this awareness, the study identified challenges such as delayed product effects, sub-optimal performance, high prices, and the unavailability of preferred brands.

Proyeksi Peningkatan Penjualan Motor Merk Honda Dengan Metode Least Square

In determining sales targets, each Dealer determines sales targets only based on previous sales, without any fixed calculation method. The aim of this research is to find a calculation method that is considered closest, so that it can be used to determine sales targets for the next period. The sample studied was sales of automatic motorbikes in October, November and December for the 2022 period, using actual company sales data as a reference as a comparison. The research results show that the Least Square Method can be implemented as a fixed calculation to determine sales targets for Honda brand motorbikes, with an average MAPE value of 5.3% or an accuracy value of 94.7%.

Using Machine Learning Techniques to Forecast Mehram Company's Sales: A Case Study

Sales forecasting, situated at the intersection of art and science, is critical for inspiring managers toward achieving profitable outcomes. Its precision sustains production levels and capital and plays a pivotal role in the company's and its leaders' overall success and career progression. In the context of Mahram Food Industries, the challenge arises from diverse investor perspectives and the impactful nature of numerous variables. To address this, a new sales forecasting algorithm has been introduced to enhance accuracy. The aim is to predict future sales through a comprehensive approach, leveraging technical analysis, time series modeling, machine learning, neural networks, and random forest techniques. The research methodology integrates various advanced techniques to improve sales forecasting for Mahram Food Industries. Technical analysis, time series modeling, machine learning, neural networks, and random forest methods are combined to create a robust framework. The focus is on predicting sales for a future period within the artificial intelligence-based machine learning domain. The study employs metrics such as Mean Absolute Deviation (MAD), MAD Percentage (MADP), and Mean Squared Error (MSE) to evaluate and compare the performance of the proposed neural network against traditional methods like multiple variable regression and time series modeling. The study's results highlight the superior performance of the neural network in sales forecasting for Mahram Food Industries. The Mean Absolute Deviation (MAD) for the neural network is 28.33, outperforming multiple variable regression (28.54) and time series modeling (29.45). Additionally, the neural network demonstrates a better MAD Percentage (MADP) with a value of 10.2%, surpassing the values associated with multiple variable regression (10.35%) and time series modeling (10.30%). The Mean Squared Error (MSE) further confirms the neural network's superiority with a value of 6452 compared to 6472 and 7865 for multiple variable regression and time series modeling, respectively. In conclusion, the study showcases the effectiveness of integrating advanced techniques, particularly the neural network, in enhancing the accuracy of sales forecasting for Mahram Food Industries. The comprehensive approach, combining technical analysis, time series modeling, machine learning, neural networks, and random forest, is a valuable strategy for predicting future sales. The superior performance of the neural network, as evidenced by lower MAD, MADP, and MSE values, suggests its potential for guiding informed decision-making in goal setting, hiring, budgeting, and other critical aspects of business management.

The Design of An Accounting Information System Based on VBA Macros in Microsoft Excel

Some MSMEs still use traditional accounting records. Apart from being inefficient, this can also increase the risk of errors in recording and reporting accounting made, and the impact can be detrimental to the MSMEs themselves, especially if the accounting system that is run has not fulfilled SAK EMKM. This study aims to design a sales accounting system application at Reglow by Bundami Distributor. This research uses the Research and Development (R&D) method. The data collection techniques used are observation, interviews, and questionnaires. This research uses the waterfall model, which is a software development process that is carried out sequentially. The Blackbox testing method is also used to test this system, in addition to the validation process from material experts and media experts as well as trials at Reglow by Bundami Distributors. The results of this study conclude that the accounting system created can generate sales reports, total net sales, the number of products sold, and all types of products available. The practical contribution of these findings can help overcome problems regarding sales that have occurred so far, by building a vba macro-based sales information system and can streamline work in the company's sales administration activities.

Articulating the Brand Value through Storytelling: Case Study of Oseng Balayar Company

Research Aims: A decrease in a company's sales can occur due to customer awareness of brand value. Creating a good brand value requires relevance to customer's needs and desires. However, creating brand value will only be successful if communicated well. This research aims to propose a brand communication strategy through storytelling to articulate the brand value.
 Design/methodology/approach: The methodology of this research use qualitative research methods which collected using the interview method conducted with nine customers, referring to the saturation method for the number of respondents. The data analysis of this research uses thematic analysis to understand the value proposition of customers and create company value related to customers, followed by business model innovation analysis using the business model canvas tools to capture and articulate the company's external value obtained from a customer perspective and combined with the company's internal values.
 Research Findings: This research uses the Oseng Balayar case study because this company has products with cultural values ​​and culinary heritage that can be communicated through storytelling. The results of this research are proposals for a storytelling concept that become a brand communication tool to increase customer awareness and engagement.
 Theoretical Contribution/Originality: The design of the storytelling concept was found through the slow storytelling method to articulate the company's value using value proposition and business model analysis.
 Keywords: Brand Value, Brand Communication, Value Proposition, Business Model Innovation, Brand Storytelling.

Logistics support for the management of sales activities at the enterprise

Methods. The methodological basis of the research is general scientific methods, such as generalization and systematization to characterize the general features of distribution logistics and determine the essence of logistical support for the management of sales activities at the manufacturing enterprise; analysis and synthesis to identify factors influencing sales and logistics activities, to identify areas of implementation of logistics solutions in sales and to structure the logistics support mechanism for sales management. Results. Based on the analysis of the theoretical foundations of distribution logistics, the essence is revealed and the concept of «logistics support for the management of sales activities at the enterprise» is proposed. The tasks of logistics in the process of selling finished products and possible ways of solving them are analyzed. The diagram of the logistics support mechanism of sales management was formed, the influencing factors were determined, the characteristics of its components were given, and the criteria for optimizing logistics solutions were determined. Novelty. Represented theoretical provisions of logistics support for the management of the company's sales activities, based on a complex combination of marketing and logistics. The logistics support mechanism for sales management is presented as a system of consistent, logically interconnected logistics solutions and measures aimed at achieving the goals of sales management through resource optimization, rational selection of physical distribution options, and its implementation taking into account various influencing factors. Practical value. The proposed mechanism of logistics support for the management of sales activities implements a comprehensive approach to the organization of logistics processes in the field of sales and ensures optimization of the management of product flows in the conditions of multivariate schemes and methods of physical distribution of finished products from the manufacturing enterprise to end consumers.

Sales Analysis on Garment Industry with Datawarehouse and ETL Implementation on Star Schema

In the current industrial era, clothing companies face increasingly complex challenges in maintaining the quality and sales of their products. To overcome these obstacles, companies must have a good vision, mission, and decision-making capabilities supported by efficient data management. Data is becoming a valuable asset in Industry 4.0, pivotal in process management, increased productivity, and competitive advantage. This research explores the implementation of Data Warehouse (data warehouse) and ETL (Extraction, Transformation, and Load) processes on star schema for PT Golden Flower Tbk. A data warehouse is a container for storing company data, supporting decision-making, and providing business insights. Meanwhile, the ETL process ensures that the data entered into the warehouse is clean, structured, and ready for analysis. PTA garment manufacturing and exporter company, USPT Golden Flower Tbk, uses the Pentaho application to carry out the ETL process. Pentaho, a Business Intelligence tool, facilitates easy data processing and analysis. This research also explains the use of dimension tables and fact tables in star schemas, which form the basis for more in-depth data analysis. Through visualization and analysis using star schema, Mondrian, and schema workbench, companies can identify sales patterns in each branch and understand which products are most in demand by consumers. The results of the star schema, moMondrianand schema workbench provide a better understanding of the company's sales performance, enabling more informed decision-making and more effective strategies.

The Influence of Company Size, Profitability, And Sales Growth on Capital Structure

This study investigates the impact of firm size, profitability, and sales growth on capital structure in the context of mining companies listed on the Indonesia Stock Exchange for the period of 2019-2022. The study aims to provide insights into the factors that influence the capital structure decisions of mining companies in Indonesia. The data used in this study is secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The sample size for this research is 11 companies, selected using purposive sampling technique. The findings of the study reveal that firm size has a significant effect on capital structure, indicating that larger firms tend to have a higher level of debt in their capital structure. However, the study finds no significant relationship between profitability and sales growth with capital structure. These results suggest that mining companies in Indonesia may prioritize firm size when making capital structure decisions, while profitability and sales growth may not be significant factors in determining their capital structure. The implications of these findings are important for mining companies in Indonesia, as they provide insights into the factors that influence their capital structure decisions. By understanding the impact of firm size on capital structure, companies can make informed decisions about their debt financing and equity financing options. Additionally, the findings suggest that profitability and sales growth may not be significant factors in determining capital structure, which may help companies to focus on other factors when making capital structure decisions.

The Red Queen Effect and how to evade the Red Queen Effect by using Generative AI: Preparing companies for Industry 5.0

The red queen effect is a metaphor used in the business world to describe the unsuccessful efforts of a company to get ahead of its competition. The red queen effect is the need to continually adapt and evolve to maintain relevance in an ever-changing environment. Companies must constantly innovate and find new ways to stay ahead of the competition to ensure their survival and success. Companies typically research or study the competition and then implement strategies to help boost their company sales and profits. This is an effective and practical method of outmaneuvering the competition. While this technique works in theory, companies might not achieve their goals because the competition engages in the same business practice. Despite a company's efforts to surpass the competition, the company does not move forward or grow. The aims of research paper are bifold firstly it attempts to identify the contributions of the RQE theory and secondly to enable corporates to evade the Red Queen Effect by using generative artificial intelligence to be prepared for Industry 5.0.

ANALISIS PENYUSUNAN ANGGARAN PENJUALAN PADA PT. INDOFOOD TBK.

A company's sales budget is a tool to measure the size of the budget that the company has set from year to year. This research aims to determine the effectiveness of the budget set by the company using the top down method and recommend companies use the right method with appropriate budget estimates. The research object is PT. Indofood Tbk which operates in the processed food sector. This research uses quantitative descriptive analysis methods. The type of data used by the author in this research is primary data in the form of financial reports and secondary data in the form of processed food sales data per year. The data collection technique used in this research is observation. The research results show that PT. Indofood still uses the top down method in determining its sales budget from year to year and will try to use the sales budget estimation method for the future. The analysis of sales budget preparation that the author uses in analyzing the budget is using the straight line trend analysis method because using this method does not produce too many differences.

ANALYSIS DU PONT SYSTEM TO ASSESS THE FINANCIAL PERFORMANCE OF PT SARIGUNA PRIMATIRTA TBK PERIOD 2017-2021

This research discusses the analysis of financial performance at PT Sariguna Primatirta Tbk for the 2017-2021 period using theDupont systemwhich aims to enable companies to know the causes of increases and decreases in ROI and ROE in companies, so that companies can adopt policies for cost efficiency or increase company sales. The data source used in this research is secondary data obtained fromwebsite company officialhttps://tanobel.com/ andwebsite official Indonesian Stock Exchangehttps://www.idx.co.id The data is in the form of PT Sariguna Primatirta Tbk's financial report for 2017-2021. Based on the research results, the author draws the conclusion thatPT Sariguna Primatirta Tbk's financial performance for the 2017-2021 period is quite good. This is because, of the five variables in the methodDupont systemonlyTotal Asset Turnover (TATO) which is below industry standards, and four other variables, namelyNet Profit Margin (NPM), Return On Investment (ROI), Equity Multiplier (IN), Return On Equity (ROE) is above industry standards.Total Asset Turnover (TATO) is below industry standards because the company's sales in five years often decrease compared to the increase in total assets. So, this shows that the company has not been able to rotate company assets to increase sales properly.

Evaluation of the impact of governmental subsidy on firms’ survival during COVID-19: Evidence from Senegal

ABSTRACT The main objective of this research is to evaluate the impact of governmental subsidy during COVID-19 on firms’ survival and sales in Senegal. To address this issue, we use data from a survey conducted in 2020 by the University of Cheikh Anta Diop of Dakar. The data include 814 companies from various sectors in Senegal. Given the nature of the data, we use the propensity score matching method. Our results show that the government support program had a negative impact on company sales dropping in Senegal, although it did have a positive impact on the temporary survival of companies during the crisis period. These findings reflect the negative impact of the crisis on businesses, particularly small and medium-sized enterprises, and highlight the need for specific policies and programs to support businesses.

PERBEDAAN PENJUALAN SEBELUM DAN MASA PANDEMI COVID-19 PADA PT. PINUS MERAH ABADI

The Covid-19 case first appeared in Wuhan, China, at the end of 2019 the spread of this virus pandemic was so fast from human to human, from one country to another, that it spread throughout the world, including Indonesia. This study aims to find out how the company's sales were before and during the Covid-19 pandemic. Is there a significant difference from the company's operations?. Can good and efficient or effective company sales contribute positively to the company?
 Based on the results of research that has been done about Analysis of Differences in Company Sales PT. Pinus Merah Abadi Before and During the Covid-19 Pandemic can be summarized as follows: 1. In 2019 before the covid-19 pandemic the total sales of PT Pinus Merah Abadi's wafers amounted to 3,929 (million rupiah) with an average annual sales of 327.41 (million rupiah). 2. Whereas in 2020, after the Covid-19 pandemic, PT Pinus Merah Abadi's total sales amounted to 3,554 with an average annual sales of 296.16 (million rupiah).
 There is a significant difference between the sales of the company PT Pinus Merah Abadi, both before the Covid-19 pandemic and during the Covid-19 pandemic. From the results of the research using the different t test above, it is proven that there is a significant difference between sales results in 2019 and 2020. This based on the test results, namely t count = 3.31 > t table 1.782 at a significance level of 5%.
 Keywords: Company Sales, Before and During the Covid-19 Pandemic.

Director's Accountability for the Company's Sales Results and Commissioner's Actions in Asset Recovery

This study examines directors’ accountability for company sales results and commissioners’ actions in asset recovery regarding an embezzlement case involving Conti Chandra, a Director at PT. Bangun Mega Semesta (BMS) in Hotel Batam City Condotel (BCC). Relevant court decisions include Supreme Court Decision No. 567K/PID/2016, Pekanbaru High Court Decision No. 212/Pid.B/2015, and Batam District Court Decision No. 321/Pid.B/2015. It focuses on two main issues: corporate managers’ accountability based on Law No. 40 of 2007 on limited liability companies and criminal liability for “embezzlement crime in position” within a limited liability company. The study uses a normative legal research method with a descriptive approach, relying on secondary data and qualitative analysis. Findings indicate corporate managers’ accountability during general meetings of shareholders. Criminal liability for embezzlement relates to directors’ fiduciary duty to shareholders, requiring prudence, responsibility, and good faith. Two recommendations are proposed: First, The Indonesian government should revise the limited liability company law on holding directors and commissioners accountable for neglecting management and supervision duties and emphasizing fiduciary duty. Second, the Directors of Batam City Condotel should adhere to fiduciary duty principles under the board of commissioners’ supervision.
 Keywords: commissioners actions, directors, embezzlement

МЕТОДИЧНІ ПІДХОДИ ДО ОЦІНЮВАННЯ ЕФЕКТИВНОСТІ ЗБУТОВОЇ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ

The article analyzes methodical approaches to assessing the efficiency of sales activities of enterprises. It has been established that there are a large number of different methodological approaches to the assessment of sales activity, but they are not complete and comprehensive. Also, there is no unified approach to the comprehensive assessment of the sales activity of enterprises. It was determined that the assessment of the effectiveness of sales activities should be considered comprehensively, starting with the provision of the necessary production (non-current, working and human capital) and financial (equity and loan capital) resources, compliance with financial discipline, achieving expanded reproduction, increasing business profitability, which in total directly affects on the effectiveness of sales activities. It was determined that the assessment of the effectiveness of sales activities should be considered comprehensively, starting with the provision of the necessary production (non-current, working and human capital) and financial (equity and loan capital) resources, compliance with financial discipline, achieving expanded reproduction, increasing business profitability, which in total directly affects on the effectiveness of sales activities. A methodical approach to assessing the effectiveness of sales activity is proposed, which will take into account not only the current state of sales activity, but also help identify reserves that can be used to improve the effectiveness of the company's sales activity. The described methodical approach includes five groups of indicators, based on the assessment of efficiency in different areas: assessment of resource provision; assessment of financial condition and solvency; assessments of the efficiency of resource use; determination of business profitability; evaluation of sales activity. The developed methodological approach makes it possible to comprehensively assess the effectiveness of sales activity, taking into account not only the current state of sales activity, but also to identify reserves that can be used to improve the effectiveness of the company's sales activity.

Analysis of Supply Chain Strategy, Competitiveness, and Business Performance at Passion Fruit Processing Industry in Gowa Regency

Passion fruit products are one of the superior products processed by the agribusiness sector industry in Gowa Regency. In order for the passion fruit processing industry to continue to exist and be sustainable in the market, understanding supply chain strategy, competitiveness and business performance is very important for managers/owners. This study aims to explain and analyse the important elements of supply chain strategy, daylight and business performance. This study uses a quantitative approach, where primary data is obtained from 105 managers or owners through questionnaires on April to July in 2023. Research data was processed and analysed using confirmatory factor analysis (CFA). The research results show that the main element forming a supply chain strategy is responsiveness. Product quality is a key element in shaping a company's competitiveness, and business performance is more dominantly determined or shaped by the company's sales growth. The implications of this study provide direction for managers of the passion fruit processing industry regarding the importance of responsiveness aspects in implementing supply chain strategies, product quality in developing competitiveness, and sales growth aspects to produce superior performance.

INVESTMENT DECISIONS AMONG THE STOCK MARKET INVESTORS AND AWARENESS ON OPERATIONAL PERFORMANCE OF PRIVATIZED COMPANIES

Operational performance quantifies the effectiveness and efficiency with which a company carries out its internal procedures in order to meet its targets. It entails keeping an eye on and improving key performance indicators (KPIs) like cost effectiveness, quality, productivity, and customer satisfaction. By assessing and enhancing its operational performance, a company can lower expenses, boost investor satisfaction, and become more competitive. Operational performance is crucial for businesses for a variety of reasons. It can, first and foremost, have a big effect on a company's bottom line. By enhancing operational performance, a company can raise revenue, cut expenses, and boost profitability. For instance, a manufacturing company's sales and profits will rise if it can boost productivity and create more products using the same resources. The present study aimed to know the investment decisions among the stock market investors and operational performance of privatized companies in Malappuram District of Kerala. The study used a questionnaire method to collect the data from 120 respondents by applying convenience sampling. The study revealed that investor must measure operational performance in order to pinpoint problem areas and streamline procedures. Organisations may monitor their progress and make well-informed decisions to increase productivity and cut expenses by establishing quantifiable goals and monitoring key performance indicators (KPIs).

ANALYSIS OF TAX AVOIDANCE IN FINANCIAL STATEMENT FROM SHARIA ACCOUNTING PERSPECTIVE

Tax evasion for companies in Indonesia is not a violation of the law where there are no civil sanctions. However, such activities are not justified in Islam. In Islam, an accounting system using Islamic sharia is a recording system that aims to get profits without any party feeling disadvantaged. The purpose of this study is to analyze tax scanning on financial statements from the perspective of Islamic accounting. The research method used in this study uses the Fixed Effect Model (FEM) with panel data from 2020-2022; the sample used is 10 company stocks included in the Jakarta Islamic Index. The results of FEM statistics showed that the company's profit variable, namely ROA, significantly negatively affected tax avoidance, and the company's sales growth variable significantly positively affected tax avoidance with a confidence level of 95 percent. Then the practice of tax avoidance in the perspective of Islamic accounting where the activity is not allowed because it will cause losses to other parties.

Substantiation of making competitive innovative decisions to improve company sales potential management considering risks

Substantiation of making competitive innovative decisions to improve company sales potential management considering risks

Music Score Publishing Companies in the Second Half of the 19th and Early 20th Centuries: The Price Lists of the “P. Jurgenson” Music Sales Company (From the Collection of the Russian State Library)

This article is a continuation of research related to the activities of Russian music score publishing companies from the second half of the 19th and early 20th centuries in the field of the production and sale of musical instruments. This particular segment of industry demonstrates a number of features which are most clearly reflected in the price lists of the leading manufacturers, as well as a number of official commercial representatives. The advertising mechanisms and technologies are connected with the design of print copies, thematic publications, as well as structural and organisational features. Each of these embodies a marketing policy by way of commercial tool designed to demonstrate the best and highest quality aspects of a given enterprise designed significantly to increase cash turnover of the profiled range of goods. One of the most significant market players was “P. Jurgenson,” a company which operated in conditions of fierce rivalry while searching for its own individual business image. The facets of this image consisted of an objective complex of features formed by the development of capitalist relations and personal qualities, as well as the totality of cultural notions and possibilities. In each case, this was a demonstration of both general and specific aspects, the latter of which reveal the inimitable features of entrepreneurship, its system and potential. The opportunity to comprehend and assess the scale arose thanks to materials in the collection of the Russian State Library, which now for the first time have been introduced into academic studies.