https://ojs.stiem-bongaya.ac.id/JIB/issue/feed 2026-08-19T12:47:30+00:00 Muhammad Tafsir SE muhammad.tafsir@stiem-bongaya.ac.id Open Journal Systems <p><strong><a href="https://cultureblends.com/">slot mahjong</a><a href="https://rajakencang.com/">rajavigor</a><a href="https://www.mtlcu.org/">slot gacor</a><a href="https://setcodoha.com/">Emas Wangi</a><a href="https://s777resmi.betolocuencia.com/">slot qris</a><a href="https://ashtangamke.com/">slot</a>Jurnal Ilmiah Bongaya(JIB) </strong>adalah jurnal yang berisi<a href="https://www.dreveny-motylek.com/">situs slot</a> tulisan yang diangkat dari hasil penelitian, gagasan konseptual, kajian dan aplikasi teori di bidang Manajemen dan Akuntansi. Diterbitkan dua kali setahun oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STIEM Bongaya Makassar.</p> <p><strong>ISSN: 1907-5480</strong></p> <p> </p> <p> </p> <p><strong><a href="https://www.pentafiles.com/penta-news/">slot</a></strong></p> https://ojs.stiem-bongaya.ac.id/JIB/article/view/1100 2026-08-17T13:12:04+00:00 Andi Patiware andi.patiwarer@stiem-bongaya.ac.id Muh Irwan Nur Hamiddin muhirwanhamiddin@stiem-bongaya.ac.id Nur Syamsu nur.syamsu@stiem-bongaya.ac.id

<p>This study aims to determine the effect of Production Costs, Operating Costs, and Sales on Net Income in Food and Beverage Sub Sector Companies listed on the Indonesia Stock Exchange for the 2020-2022 Period. The research is a type of descriptive quantitative research. The sampling technique was carried out using purposive sampling technique. So that the sample obtained was 36 food and beverage sub sector companies listed on the IDX for the 2020-2022 period with a total observation data of 108 data for 3 years of observation. The data collection technique used is documentation. The data analysis technique used in this research is multiple linear regression analysis with SPSS 26 software tools. The results of this study show that production costs have a positive and significant effect on net profit. Operating costs have a positive and significant effect on net income. Sales have a positive and significant effect on net profit.</p>

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