Pemanfaatan Teknologi Digital Dalam Pengendalian Biaya dan Peningkatan Profitabilitas Perusahaan: Studi Pada UMKM Industri Keripik di Kota Batu

Wulan Puspitasari, M. Cholid Mawardi, Irma Hidayati

Abstract


This study aims to examine the impact of digital technology use in controlling costs, examine the role of digital technology in increasing profitability, and evaluate how digital technology influences profitability mediated through the effectiveness of marketing cost control. This study uses a quantitative method with a sample of companies registered with the Department of Cooperatives, Micro Enterprises, Industry and Trade. The sample collection technique used is purposive sampling, which is selecting samples based on certain criteria. The number of samples used in this study was 83 chip businesses in Batu City. The data used in this study is primary, obtained from questionnaires distributed to chip business owners in Batu City. The data analysis technique used is regression analysis with the help of SPSS software version 27. The results of this study indicate that the use of digital technology has an effect on controlling marketing costs, the use of digital technology has an effect on increasing profitability and marketing cost control is able to mediate the use of digital technology towards increasing profitability.

Keywords: Utilization of digital technology, marketing cost control, profitability


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References


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