J-MAS Jurnal Manajemen dan Sains, 7(2), Oktober 2022, 1084-1088 Program Magister Manajemen Universitas Batanghari ISSN 2541-6243 (Online), ISSN 2541-688X (Print), DOI 10.33087/jmas.v7i2.671 1084 The Effect of Merchandise Inventory and Sales on Net Profit at CV Cahaya Sumatera Karawang Sry Ningsyh Putry Simanjuntak, Santi Pertiwi Hari Sandi, Laras Ratu Khalida Management Study Program, Faculty of Economics and Business, Buana Perjuangan University Correspondence email: mn18.sryputry@mhs.ubpkarawang.ac.id, santi.pertiwi@ubpkarawang.ac.id, laras.ratu@ubpkarawang.ac.id Abstrak. Persaingan dalam dunia bisnis di Indonesia semakin pesat dan ekstrim. Maka dari itu, setiap perusahaan berusaha memperbaiki kekurangan maupun kelemahan yang dimilikinya agar dapat bersaing dengan perusahaan lain. Penelitian ini bertujuan untuk mengetahui (1) Pengaruh persediaan barang terhadap laba bersih dan (2) Pengaruh penjualan terhadap laba bersih. Penelitian dilakukan di CV Cahaya Sumatera Karawang.Penelitian menggunakan metode deskriptif dan verifikatif. Sedangkan untuk pengolahan data memakai SPSS versi 26. Data-data tersebut dianalisis dengan memakai uji asumsi klasik (uji heteroskedastisitas, uji multikolinearitas, uji normalitas, dan uji autokorelasi), uji regresi linier berganda dan uji hipotesis (uji f, uji t, dan uji adjusted R square). Hasil penelitian menunjukkan (1) Persediaan berpengaruh terhadap laba bersih. Hasil uji t menunjukan persediaan (X1) memiliki nilai t hitung 5,430 > t tabel 2,228 dan sig.0,000< 0,05 sehingga dapat diketahui H01 ditolak dan Ha1 diterima. (2) Penjualan berpengaruh terhadap laba bersih, penjualan (X2) memiliki nilai t hitung 99,607 > t tabel 2,228, dan sig. 0,000< 0,05 sehingga dapat diketahui H02 di tolak dan Ha2 di terima. Uji f memiliki nilai f hitung 35,542 > f tabel 4,960, dan nilai sig.0,00 < 0,05 maka Ho di tolak Ha di terima artinya persediaan dan penjualan secara simultan berpengaruh terhadap laba bersih. Kata kunci: Persediaan, Penjualan dan Laba Bersih Abstract. Competition in the business world in Indonesia is increasingly rapid and extreme. Therefore, every company tries to correct its shortcomings and weaknesses to compete with other companies. This study aims to determine (1) The effect of inventory on net profit and (2) the effect of sales on net profit. The research was conducted at CV Cahaya Sumatera Karawang.The research used descriptive and verifiable methods for data processing using SPSS version 26. The data were analyzed using classical assumption tests (heteroskedasticity test, multicollinearity test, normality test, and autocorrelation test), multiple linear regression test, and hypothesis test (f test, t-test, and adjusted R square test). The results showed that (1) Inventory affects net profit. The results of the t-test showed that the inventory (X1) had a calculated t value of 5.430 > t table 2.228 and sig.0.000< 0.05, so it could be known that H01 reject and Ha1 was accepted. (2) Sales affect net profit; sales (X2) have a calculated t value of 99.607 > t table 2.228, and sig. 0.000< 0.05 so that it can be known that H02 reject and Ha2 is received. Test f has a calculated f value of 35.542 > f table 4.960, and the value of sig.0.00 < 0.05, then Ho in reject Ha is received, meaning that inventory and sales simultaneously affect net profit. Keywords: Inventory, Sales, and Net Profit INTRODUCTION In the business world, competition in Indonesia is increasing rapidly. Many newly established companies cause extreme competition. Companies compete to achieve their goals; each company adapts to circumstances outside and inside the company. Therefore, every company seeks to correct the shortcomings obtained by the company to compete with other companies. The company must be able to optimize its strategy and resources to be survive. A company's success is measured by how much it makes a profit. According to Hernando in (Endaryono & Ariwibowo, 2021), profit generally differs from income above costs in a certain period. Profit is often used to impose taxes, dividend policies, investment guidelines, decision-making, and predictive elements. Meanwhile, according to (Kristanti, 2021) net profit is a difference that has a positive value between income and expenses incurred from the company's operational activities and non-operational activities during a specific period. Merchandise inventory is an essential element in running a business. Ethics there are problems in inventory, then all company operational activities will also be disrupted. Example: delay in delivery of supplies. When inventory is empty because it is late, the company's operating activities are stopped until it gets inventory for its operational activities. Therefore, management needs to be responsive in planning and controlling inventory, given the company's growing organization, so that inventory can be managed more professionally (Maryatno, 2020). CV Cahaya Sumatera is one of the trading companies engaged in selling 3 Kg LPG gas; this company was founded in 2011 and already has many customers not far from the company. The owner thinks this business is very fast to return its capital because 3 Kg of LPG Gas is necessary for people to cook. To obtain profit, the company needs to consider factors that affect gains, such as inventory of goods and demand for goods to be received by the company. However, CV Cahaya Sumatera experienced obstacles in carrying out its activities, namely the delivery of goods not