Kholilul Kholik
Master of Management Program, Universitas Pembangunan Panca Budi, Indonesia

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Analysis of Managerial Decision Making Based on Cost and Revenue Structure in Riteal Companies Kholilul Kholik; Sarifah Rista Maulina; Anton Sobirin
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 02 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), February 2026
Publisher : Sean Institute

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Abstract

This study aims to analyze the effect of cost structure and revenue projections on managerial decision-making processes in the retail sector amid the economic dynamics of 2025. Amidst fluctuations in people's purchasing power and increased operational costs due to minimum wage adjustments and logistics costs, managers are required to optimize profit margins without sacrificing market competitiveness. The methodology used is quantitative descriptive by conducting a Cost-Volume-Profit (CVP) analysis and Break-Even Point evaluation on the research object. The results of the study show that accurate identification of fixed and variable costs enables management to design more flexible and competitive pricing strategies. Key findings indicate that retail companies that adopt real-time sales data integration into their revenue structure are able to make stock and promotion decisions 30% faster than conventional models. This analysis concludes that strengthening the cost structure through operational digitization is crucial for managers to mitigate the risk of losses and ensure business sustainability amid global market uncertainty in 2025.
Optimization of Production Input Combinations to Achieve The Least Cost Combination Kholilul Kholik; Aladin Aladin
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 01 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), January 2026
Publisher : Sean Institute

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Abstract

Operational cost efficiency is a key pillar in maintaining a company's competitiveness amid fluctuations in production factor prices. This study aims to analyze the application of the least cost combination concept in determining the optimal proportion of production inputs (labor and capital) to achieve a specific output target. The analysis method used is based on the Cobb-Douglas production function approach and the use of isocost and isoquant to find the point of tangency that minimizes total costs. The results show that companies often face inefficiencies due to the imbalance of resource allocation in relation to the marginal productivity of each input. By directing the marginal productivity ratio per unit of currency to be equivalent between inputs, companies can reduce budget waste without compromising output quality or quantity. From a managerial perspective, this finding emphasizes the importance of periodically evaluating input prices in the market so that substitutions between production factors can be made accurately to maintain healthy profit margins.
Sharing Economy Analysis of Cost Structure and Economies of Scale on Transportation Platforms Kholilul Kholik; Syaiful Kadri
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 02 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), February 2026
Publisher : Sean Institute

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Abstract

The sharing economy phenomenon has transformed the conventional transportation industry paradigm through asset digitization and resource allocation efficiency. This study aims to analyze the cost structure and economies of scale mechanism on application-based transportation platforms. Unlike traditional transportation companies that have heavy asset burdens, transportation platforms operate with an asset-light model where the capital costs of vehicle procurement and maintenance are transferred to driver partners. The analysis shows that the platform's cost structure is dominated by high fixed costs for the development of technology infrastructure, algorithms, and marketing, but has very low marginal costs for each additional service transaction. This condition allows for the creation of significant economies of scale; as user volume and network density increase, the average cost per service decreases dramatically. Network effects are the main catalyst in strengthening market position and creating barriers to entry for competitors. The study concluded that long-term profitability on this platform is highly dependent on the company's ability to reach break-even point through massive transaction volumes to cover initial technology investments.