ANALISIS KEMAMPUAN MENGHASILKAN LABA SEBAGAI UKURAN KEBERHASILAN PENJUALAN SEPEDA MOTOR YAMAHA PADA PT TRIDHARMA ADIGRAHA AMBON

Abstrak

Abstract: The purpose of this study are: (1) to determine the extent to which cash can increase net profit margins; (2). to ascertain the extent of the credit sales policy can increase net profit margins. (3). to determine the extent to which the cost of goods sold can affect the net profit margin. (4). to help companies manage cash, credit sales policy, and cost of goods sold in increasing the net profit margin.
Based on the discussion, it turns cash positive and significant impact on the company's ability to generate profits proxied by the ratio of NPM. Credit sales positive and significant impact on the ability to generate profits is proxied by the ratio of NPM. Cost of good sold significant negative effect on the ability to generate profits and this variable is the most dominant variable in influencing the ability to generate profits for PT Tridharma Adigraha. The result showed that cash, credit sales and cost of goods sold together affect the ability to generate profits on PT Tridharma Adigraha. Wisdom PT. Tridharma Adigraha run cash and credit sales also managed to increase sales volume so that it can also be said PT. Tridharma Adigraha succeeded in marketing Motorcycles Yamaha in Ambon City.

Keywords: cash, credit sales, cost of good sold, net profit margin, profitability.