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All Journal JURISMA: Jurnal Riset Bisnis & Manajemen
Hendra Abu Bakar
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH BIAYA OPERASI TERHADAP PROFITABILITAS PADA PT. PLN (PERSERO) BANDUNG Yusuf Tanjung; Hendra Abu Bakar
JURISMA : Jurnal Riset Bisnis & Manajemen Vol 3 No 2: Oktober 2013
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v3i2.412

Abstract

Operating cost is very important in company especially in its operational activities. It is expected that sales of existing results, we can extract the optimal profits for the company in accordance with the desired target. and the operating costs are expected to have optimal profit so that company profitability reached.  The sole purpose of this paper are: To determine Operating Cost and to know the profitability of the Sub. Directorate KC / CKB PT. PLN  (PERSERO) BANDUNG Indonesia (Persero) Bandung.The method used in this research is descriptive method such as observation, interview and filed test with quantitative approach. While the data analysis using statistic method to know the influence of operating cost to profitability, and descriptive quantitative analyze method for knowing operational cost development and to measures the profitability using correlation between weight cost with sales that was known as operating ratio, the "t" test in processed data by using SPSS 16.0 for Windows.Based on this research shows that there is influence between operational cost on profitability. Level of relation (correlation) is very closely two variables, that is r = - 0.800 with a negative correlation value. The point is that if the greater operating costs, the lower profitability or conversely the lower the operating costs, the greater the profitability of the company. Level of influence that happened is at 36% and the balance of 34% influenced by other factors. So we can conclude that there are operation costs affect the profitability of the Sub. Directorate KC / CKB PT. PLN  (PERSERO) BANDUNG (Persero) Bandung.  Keywords: Operating Cost, Profitability
ANALISIS BIAYA PEMELIHARAAN AKTIVA TETAP DAMPAKNYA TERHADAP PENDAPATAN PADA PT. KAI (PERSERO) BANDUNG Lia Yulianti; Hendra Abu Bakar
JURISMA : Jurnal Riset Bisnis & Manajemen Vol 4 No 2: Oktober 2014
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v4i2.420

Abstract

PT.  KAI (Persero) is a company engaged in the field of document delivery services and other service activities. The method used in this research is descriptive method and quantitative approaches. The sample in this study is to report the income at PT.  KAI (Persero) from 2000 to 2007 for eight years and the statistical test used is the Simple Linear Regression Analysis, Correlation coefficients (Pearson product moment) and the coefficient of determination. Testing this hypothesis using the t test statistics of the parties with α = 0.05. Obtaining the results of the analysis processed by using SPSS version 15.0 for Windows. Based on the 0.951 correlation analysis showed a very strong relationship and the direction (positive) between the maintenance cost of fixed assets and income. Increased maintenance costs of fixed assets, followed by revenue increases. The coefficient of determination amounted to 90.44% indicating the existence of fixed asset maintenance cost analysis of the impact on earnings and the remaining 90.44% 9.56% influenced by other factors such as investment, economic conditions, and other costs.
Co-Authors Lia Yulianti Yusuf Tanjung