Vol. 2 No. 1 (2025): Navigating Global Business Ethics in the Age of Innovation
Articles

Analysis of Operational Cost Control in Increasing Profits in Car Rental Service Companies (Case Study of PT. KLASE AUTO GRAHA)

pdf
  • Risal,
  • Eka Wirajuang Daurrohmah
Risal
Universitas Terbuka
Bio
Eka Wirajuang Daurrohmah
Universitas Terbuka
Bio

Published 2025-08-31

Keywords

  • Operational Costs,
  • Cost Efficiency,
  • Increasing Profits,
  • Cost Accounting

Copyright (c) 2025 Risal, Eka Wirajuang Daurrohmah (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

PT Klase Auto Graha operates serving national companies from various sectors of Banking, Manufacturing, Pharmaceuticals, Chemicals, Oil & Gas. In order to increase profits according to the Company's desires, the Company must be able to prepare good profit planning. This will be determined by a Company's ability to predict how its business conditions will be in the future and predict factors such as operational costs in increasing profits. The purpose of carrying out this analysis is to analyze and find out that controlling operational costs can increase profits.at the vehicle rental service company, namely PT Klase Auto Graha. The method used in this study is the quantitative study used numerical data from the vehicle rental company PT. Klase Auto Graha, which was analyzed to determine high operational costs. The analysis revealed that operational costs significantly increased profits at the vehicle rental company PT. Klase Auto Graha. The magnitude of the impact of operational costs on increasing profits from 2020 to 2024 was investigated.above 1 billion and even reaching a peak in 2024 of 4.7 billion.

pdf

Downloads

Download data is not yet available.

References

  1. Andriyanti, SP (2022). THE EFFECT OF PROFITABILITY AND LIQUIDITY ON VALUE. Journal of Management Science and Research
  2. Averio, T. (2020). The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia. Asian Journal of Accounting Research, 6(2), 152–164. https://doi.org/10.1108/AJAR-09-2020-0078
  3. Dewi Rante.(2022). Analysis of Operational Cost Efficiency on Profit Acquisition at PT. Putra Waituo Mandiri, Somba Opu District, Makassar City. Bosowa Economic Journal.vol.8, No. 002(2022) Research Journal Edition XLIII
  4. Ester Meafrida Wati Pasaribu, & Nanu Hasanuh. (2021). The Effect of Production Costs and Operating Costs on Net Profit. Journal of Economic, Business and Accounting (Costing), 4(2).
  5. I Made Laut Mertha Jaya. (2020). Quantitative and Qualitative Research Methods, Theory, Application, and Real Research. Quadrant.
  6. Irman, M., Lidya Samosir, T., & Hetri Suryani, L. (2020). Operational cost budget analysis as a planning and control tool to increase profits at PT. KimiaFarma Trading and Distribution Pekanbaru. Scientific Journal of Accounting, 4(1), 68–79. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/index
  7. Laily, IN (2022, February 23). Understanding Operational Costs, Their Types, Calculations, and Benefits. Retrieved from katadata: https://katadata.co.id
  8. Maryati, E., & Siswanti, T. (2022). THE EFFECT OF DEBT TO EQUITY RATIO AND COMPANY SIZE ON PROFIT GROWTH (Property and Real Estate Sub-Sector Companies Listed on the Indonesia Stock Exchange 2015-2019). JIMA (Scientific Journal of Accounting Students), VOL. 2, NO. 1, January 2022.
  9. Rostianti, & Ferliyanti, H. (2019). The Effect of Production Costs, Operating Costs, and Sales on Net Profit in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2012-2016. AKRAB JUARA Journal.
  10. Rusdiana, (2021) Operations Management. Jakarta. Pustaka Setia
  11. Saunders, M., Lewis, P., & Thornhill, A. (2019). Research Methods for Business Students. Pearson Education.
  12. Senastri, K. (2020). Earnings Management: Definition, Function, Causal Factors, Patterns, and How to Implement It. Jakarta: PT Raja Grafindo Persada
  13. Septiana, Aldila. 2019. Financial Statement Analysis, Basic Concepts and Descriptive Financial Statements. Pamekasan: Duta Media.
  14. Sugiyono, (2021), Qualitative Research Methods. Bandung: Alfabeta
  15. Sugiyono. (2019). Quantitative and Qualitative Research Methodology and R&D. Bandung: ALFABETA.
  16. Sugiyono. (2020). Quantitative, Qualitative, and R&D Research Methods. Bandung: Alfabeta.
  17. Yanti, S. 2020. “The Influence of Corporate Governance and Company Fundamentals on Earnings Management” Thesis. Pancasakti University. Tegal.