Analisis pengendalian biaya operasional terhadap peningkatan laba pada PT Aquwar Bintang Semesta

Authors

  • Evan Leandro Kho Sam Ratulangi University
  • Jullie J. Sondakh Sam Ratulangi University
  • Diana N. Lintong Sam Ratulangi University

DOI:

https://doi.org/10.58784/mbkk.436

Keywords:

operating cost control, variance analysis, BOPO ratio, profit growth, cost efficiency

Abstract

This study aims to analyze the effectiveness of operating cost control in supporting profit growth at PT Aquwar Bintang Semesta during the 2023–2024 period. The research employs a descriptive quantitative approach using variance analysis and the Operating Expense to Operating Revenue Ratio (BOPO) to evaluate cost efficiency. The data consist of budgeted and actual operating costs, operating revenues, and profit figures obtained from the company’s financial records. The results show that in both 2023 and 2024, total realized operating costs remained below the budgeted amounts, resulting in favorable variances of IDR 119,068,950 and IDR 91,042,900, respectively. Although several cost components experienced unfavorable variances, overall cost control was maintained effectively. The BOPO ratio slightly increased from 72.18% in 2023 to 72.45% in 2024, indicating a marginal decline in efficiency; however, the company still achieved higher profit growth in 2024. These findings suggest that effective operating cost control contributes positively to profit improvement, although continuous monitoring of specific cost components is required to enhance operational efficiency.

Downloads

Download data is not yet available.

References

Alamsyah, A., Sulaeman., & Noor, I. (2024). Analisis pengendalian biaya operasional dalam meningkatan profitabilitass perusahaan: Studi kasus pada PT. Anugrah Maju Bersama Cemerlang Gambir DKI Jakarta. AKUNTANSI 45, 5(2), 444–454. https://doi.org/10.30640/akuntansi45.v5i2.3367

Elvira, S., Fadjar, M.M., & sudarma, A. (2021). Analisis perencanaan dan pengendalian biaya operasional dalam rangka meningkatkan laba pada PT. Pratama Citra Bersinar. Atma Jaya Accounting Research (AJAR), 4(1), 40-47. https://doi.org/10.35129/ajar.v4i01.167

Gusrifa, R. (2022). Efektivitas pengendalian biaya operasional pada PT. Berkat Jaya Pangestu Medan. Jurnal AKMAMI, 3(2) 215-225. https://jurnal.ceredindonesia.or.id/index.php/akmami/article/view/624/

Harahap, B., & Tukino. (2020). Akuntansi biaya. CV Batam Publisher.

Heryati, & Asmawati. (2020). Analisis pengendalian biaya operasional dalam meningkatkan laba pada PT. Cakra Berlian Utama Muara Enim. Jurnal Mediasi Akuntansi (MEDIASI), 2(2), 198-213. https://doi.org/10.31851/jmediasi.v2i2.5042

Masripah, I., Wahyuni, A., Wahyudi, D., Satyanegara, D., Wedhasari, T., Anggraini, R. I., Sinaga, D. S., Farida, Badi’ah, R., Rachmarwi, W., & Nugroho, L. (2025). Konsep dasar manajemen operasional. Widina Media Utama.

Nursanty, I. A., Jusmarini, Minarni, Fauzi, A. K., Maqsudi, A., Anwar, Rachmawati, T., Maria, & Febrianty. (2022). Akuntansi manajemen. Seval Literindo Kreasi

Ramdhani, D., Merida, Hendrani, A., & Suheri. (2020). Akuntansi biaya (Konsep dan implementasi di industri manufaktur). CV Markumi.

Siladjaja, M. (2025). Kualitas laba dan manajemen pajak: Sebuah tinjauan terhadap kebijakan dividen. Mega Press Nusantara.

Sukmoro, W. (2023). Essential procurement skills. Deepublish.

Sunarmi, D., Atmoko, A. D., Yuniarti, R., Suryani, I., Herino., Aulia, Y., Tantra, I. W., & Chandra, Y. (2024). Akuntansi biaya: Perencanaan dan pengendalian. CV. Intelektual Manifes Media.

Suparmi., Panjaitan, I., Indrawati, A., Anggraeni, A. F., Evi, T., Waty, E., Amalia, M. M., Yulianti, M. L., Hulu, D., Rachmawati, R., Gusneli., & Damayanti, F. (2023). Akuntansi bisnis: pengantar dan penerapan. PT. Sonpedia Publishing Indonesia.

Tahulending, M., & Rondonuwu, S. (2022). Analisis pengendalian biaya operasional terhadap peningkatan laba pada CV. Kombos Tendean. LPPM Bidang EkoSosBudKum, 6(1), 543-554. https://ejournal.unsrat.ac.id/index.php/lppmekososbudkum/article/view/43380

Waty, E., Yuliandhari, W. S., Waoma, S., Amalia, M. M., Suzan, L., Muslih, M., Rachmawati, R., Herawat, S. D., Novianty, I., Rachman, A. A., Lestari, R., Zalogo, E. F., & Octavia, E. (2023). Akuntansi biaya: Konsep dasar dan penerapannya. PT. Sonpedia Publishing Indonesia.

Yulianto, H. (2024). Matematika bisnis 1. Sagusatal Indonesia

Downloads

Published

2026-02-21

How to Cite

Kho, E. L., Sondakh, J. J., & Lintong, D. N. (2026). Analisis pengendalian biaya operasional terhadap peningkatan laba pada PT Aquwar Bintang Semesta. Manajemen Bisnis Dan Keuangan Korporat, 4(1), 56–68. https://doi.org/10.58784/mbkk.436

Issue

Vol. 4 No. 1 (2026)

Section

Articles

License

Copyright (c) 2026 Manajemen Bisnis dan Keuangan Korporat

Creative Commons License

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

Under this license then authors free to:

  • Share - copy and redistribute the material in any medium or format.
  • Adapt - remix, transform, and build upon the material for any purpose, even commercially.

The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:

  • Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  • No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.


Notices:

  • You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
  • No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.