COBB-DOUGLAS FUNCTIONAL MODELLING IN ECONOMETRICS (CASE STUDY: THE IMPACT OF SALES AND OPERATIONAL EXPENSES ON NET PROFITS)

This study aims to determine the impact of sales and operating expenses on net income by employing a Cobb-Douglas production function. The study uses a quantitative research design which is implemented in four steps, i.e., data description and ln transformation, quality data test, regression analysi...

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Main Authors: Sukmawati Sukmawati, Muhammad Ghazali, Afifurrahman Afifurrahman
Format: Article
Language:English
Published: Universitas Nusa Cendana 2023-09-01
Series:Jurnal Diferensial
Subjects:
Online Access:https://ejurnal.undana.ac.id/index.php/JD/article/view/12165
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author Sukmawati Sukmawati
Muhammad Ghazali
Afifurrahman Afifurrahman
author_facet Sukmawati Sukmawati
Muhammad Ghazali
Afifurrahman Afifurrahman
author_sort Sukmawati Sukmawati
collection DOAJ
description This study aims to determine the impact of sales and operating expenses on net income by employing a Cobb-Douglas production function. The study uses a quantitative research design which is implemented in four steps, i.e., data description and ln transformation, quality data test, regression analysis, and hypothetical test. The research sample is in the form of time-series data for the period of January 2021-December 2022, consisting of sales, operating expense, and net profit variables collected from the financial reports of Dafin Cell Store in West Lombok Regency. Our statistics analysis confirms that the sales variable significantly affects the net profits as the value 0,005 of t test is smaller than the significance level 0,05. In contrast, the operational expenses do not affect the net profits as the value 0,836 of t test is larger than 0,05. Simultaneously, both sales and operating variables affect the net profits of Dafin Cell Store since the value of 0,004 of F test is larger than 0,05. Through regression analysis we obtain the mathematical model which expresses the relationship of sales (X1), operating expenses (X2) and the net profits (Y).
format Article
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publishDate 2023-09-01
publisher Universitas Nusa Cendana
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series Jurnal Diferensial
spelling doaj-art-2d3bf0a31e7f4005a17c1c5477679e112025-08-20T02:55:10ZengUniversitas Nusa CendanaJurnal Diferensial2775-96442023-09-01529610510.35508/jd.v5i2.1216512165COBB-DOUGLAS FUNCTIONAL MODELLING IN ECONOMETRICS (CASE STUDY: THE IMPACT OF SALES AND OPERATIONAL EXPENSES ON NET PROFITS)Sukmawati SukmawatiMuhammad GhazaliAfifurrahman AfifurrahmanThis study aims to determine the impact of sales and operating expenses on net income by employing a Cobb-Douglas production function. The study uses a quantitative research design which is implemented in four steps, i.e., data description and ln transformation, quality data test, regression analysis, and hypothetical test. The research sample is in the form of time-series data for the period of January 2021-December 2022, consisting of sales, operating expense, and net profit variables collected from the financial reports of Dafin Cell Store in West Lombok Regency. Our statistics analysis confirms that the sales variable significantly affects the net profits as the value 0,005 of t test is smaller than the significance level 0,05. In contrast, the operational expenses do not affect the net profits as the value 0,836 of t test is larger than 0,05. Simultaneously, both sales and operating variables affect the net profits of Dafin Cell Store since the value of 0,004 of F test is larger than 0,05. Through regression analysis we obtain the mathematical model which expresses the relationship of sales (X1), operating expenses (X2) and the net profits (Y).https://ejurnal.undana.ac.id/index.php/JD/article/view/12165salesoperating expensesnet incomeregression analysiscobb-douglas production
spellingShingle Sukmawati Sukmawati
Muhammad Ghazali
Afifurrahman Afifurrahman
COBB-DOUGLAS FUNCTIONAL MODELLING IN ECONOMETRICS (CASE STUDY: THE IMPACT OF SALES AND OPERATIONAL EXPENSES ON NET PROFITS)
Jurnal Diferensial
sales
operating expenses
net income
regression analysis
cobb-douglas production
title COBB-DOUGLAS FUNCTIONAL MODELLING IN ECONOMETRICS (CASE STUDY: THE IMPACT OF SALES AND OPERATIONAL EXPENSES ON NET PROFITS)
title_full COBB-DOUGLAS FUNCTIONAL MODELLING IN ECONOMETRICS (CASE STUDY: THE IMPACT OF SALES AND OPERATIONAL EXPENSES ON NET PROFITS)
title_fullStr COBB-DOUGLAS FUNCTIONAL MODELLING IN ECONOMETRICS (CASE STUDY: THE IMPACT OF SALES AND OPERATIONAL EXPENSES ON NET PROFITS)
title_full_unstemmed COBB-DOUGLAS FUNCTIONAL MODELLING IN ECONOMETRICS (CASE STUDY: THE IMPACT OF SALES AND OPERATIONAL EXPENSES ON NET PROFITS)
title_short COBB-DOUGLAS FUNCTIONAL MODELLING IN ECONOMETRICS (CASE STUDY: THE IMPACT OF SALES AND OPERATIONAL EXPENSES ON NET PROFITS)
title_sort cobb douglas functional modelling in econometrics case study the impact of sales and operational expenses on net profits
topic sales
operating expenses
net income
regression analysis
cobb-douglas production
url https://ejurnal.undana.ac.id/index.php/JD/article/view/12165
work_keys_str_mv AT sukmawatisukmawati cobbdouglasfunctionalmodellingineconometricscasestudytheimpactofsalesandoperationalexpensesonnetprofits
AT muhammadghazali cobbdouglasfunctionalmodellingineconometricscasestudytheimpactofsalesandoperationalexpensesonnetprofits
AT afifurrahmanafifurrahman cobbdouglasfunctionalmodellingineconometricscasestudytheimpactofsalesandoperationalexpensesonnetprofits