PERANAN BIAYA DISTRIBUSI DAN BIAYA PERSONAL SELLING TERHADAP PENJUALAN PADA TOKO ERA KERAMIKA PEMATANGSIANTAR

Edy Salim, Darwin Lie, Marisi Butarbutar, Julyanthry Julyanthry

Abstract


ABSTRACT

The purpose of this study is to examine and analyze 1. The Description of distribution costs, personal selling costs, and sales at Keramika Pematangsiantar Era Store. 2. The role of distribution cost and personal selling costs on sales the Pematangsiantar Era Keramika Store both simultaneously and partially.

Based on the results of the analysis through the trend formlula for 1. Distribution cost, it can be interpreted that the distribution cost are interpreted that the distribution costs are positively proportional to sales, where when X is raised one unit is predicted to increase sales. The trend for 2. Personal selling costs, it means that the costs of personal selling is positively proportional to sales, where when X is raised one unit is predicted to increase sales. 3. Sales trend, it means that sales experience a monthly increase of 197.368,42. Based on the results of the analysis and evaluation of distribution cost and personal selling cost, it has a role in increasing sales at Keramika Pematangsiantar Era Store.

 

 

Keyword: Distribution Cost, Personal Selling Cost, and Sales


Full Text:

PDF

References


Ardiyos. 2000. Kamus Besar Akuntansi. Jakarta: Citra Harta Prima.

Bourne, E Louis dan David L. Kurtz. 2002. Pengantar Bisnis.Jilid 2. Jakarta: Erlangga.

Buchari, Alma. 2007. Manajemen Pemasaran dan Pemasaran Jasa. Bandung: CV. Alfabeta.

Gunawan, Adi W. 2006. Genius Learning Strategy. Jakarta: PT Gramedia.

Keegan, Warren J. 2000. Manajemen Pemasaran Global. Edisi VI, Jilid 2. Jakarta: PT. Prehelindo.

Kotler, Philip dan Kevin Lane Keller. 2007. Manajemen Pemasaran. Edisi XII, Jilid 1. Jakarta: PT. Indeks.

……….2009. Manajemen Pemasaran. Edisi XIII, Jilid 1. Jakarta: Erlangga.

……….2012. Manajemen Pemasaran. Edisi XIV, Jilid 1. Jakarta: Erlangga.

Kotler, Philip dan Gary Armstrong. 2008. Prinsip-Prinsip Pemasaran. Edisi XII, Jilid 1. Jakarta: Erlangga.

Manajemen Pemasaran.Edisi Milenium, Jilid 2. Jakarta: PT. Indeks.

Kotler, Philip. 2006. Manajemen Pemasaran. Edisi XII, Jakarta: PT. Indeks.

Machfoedz, Mahmud. 2007. Pengantar Bisnis Modern. Yogyakarta: Andi..

Saladin, Djaslim. 2007. Manajemen Pemasaran. Cetakan Keempat. Bandung: CV. Linda Karya.

Simamora, Henry. 2000. Akuntansi Basis Pengambilan keputusan Bisnis. Jakarta:

Supriyono. 2011. Akuntansi Biaya, Perencanaan dan Pengendalian Biaya, Serta Pengambilan Keputusan. Edisi II, Yogyakarta: BPFE.

Sumarni, Murti. 2003. Pengantar Bisnis Dasar-Dasar Ekonomi.Yogyakarta: Liberty.

Swastha, Basu. 2000. Pengantar Bisnis Modern, Pengantar Ekonomi Perusahaan Modern. Yogyakarta: Liberty.

Swastha, Basu dan Irawan. 2000. Manajemen Pemasaran Modern. Yogyakarta: Liberty.

Swastha, Basu. 2001. Manajemen Penjualan. Yogyakarta: Liberty.

……….2005. Manajemen Penjualan. Edisi XII, Yogyakarta: Liberty.

Tjiptono, Fandy. 2008. Strategi Pemasaran. Edisi III, Yogyakarta: CV. Andi Offset.

Tjiptono, Fandy dan Gregorius Chandra. 2012. Pemasaran Strategik. Edisi II, Yogyakarta : CV. Andi Offset




DOI: https://doi.org/10.37403/sultanist.v7i1.132

Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 SULTANIST: Jurnal Manajemen dan Keuangan

SULTANIST: Jurnal Manajemen dan Keuangan is indexed by:

  

  

   

     

    


Publisher:

Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Jl. Surabaya No. 19, Kelurahan Proklamasi, Kecamatan Siantar Barat Pematangsiantar 21118, Sumatera Utara, Indonesia
E-mail: sultanist@stiesultanagung.ac.id

                                                                             OAlogo

                                                                               Creative Commons License

SULTANIST: Jurnal Manajemen dan Keuangan by STIE Sultan Agung is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.