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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Ulil Albab
Abdilah Abdilah
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Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Analisis Strategi Manajemen Biaya Terhadap Kinerja Profitabilitas PT Garuda Indonesia Tbk Tahun 2021-2023 Ari Haryanto; Sulistia Wati; Abdilah Abdilah
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2923

Abstract

This study aims to analyze in depth the relationship between cost management strategies and the profitability performance of PT Garuda Indonesia Tbk during the period 2021 to 2023. This research is motivated by the prolonged crisis experienced by the global aviation industry due to the COVID-19 pandemic, which resulted in a drastic decline in revenue, cash flow, and profitability. In this context, PT Garuda Indonesia implemented several efficiency and restructuring strategies to save its financial condition. The research approach uses a descriptive quantitative method with secondary data sourced from the company's annual financial reports. The focus of cost management strategies includes reducing the aircraft fleet, renegotiating leasing and operating costs, reducing loss-making routes, restructuring debt with creditors and lessors, and strict control of operating costs and administrative expenses. Profitability performance is measured using indicators such as Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). The results show that the implemented cost efficiency strategies have a positive impact on financial performance. The cost ratio decreased significantly from 195.19% in 2021 to 89.45% in 2023. Return on Assets (ROA) increased from -58.03% to 3.75%, while Net Operating Income (NPM) surged from -312.27% to 8.58%. Although ROE remains negative due to accumulated deficits from previous years, the trend is improving. 2022 marks a significant turning point, with significant debt restructuring and cost efficiency initiatives beginning to show tangible results, while 2023 marks a recovery phase with greater operational stability and increased passenger and cargo volumes. This study demonstrates that cost management strategies, when implemented consistently, in a structured manner, and based on sound analysis, can restore and improve a company's profitability during a crisis. These findings can serve as a practical reference for other airlines facing global economic uncertainty. Furthermore, this study contributes to the literature on financial management and operational strategy in the air transportation sector, particularly in the context of post-crisis recovery and efficiency optimization.
Strategi Pricing dan Pengendalian Biaya pada UMKM di Fase Kedewasaan untuk Mempertahankan Profitabilitas Yuni Estevania Siahaan; Emmanuella Theresia Oktaviana; Abdilah Abdilah
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2967

Abstract

MSMEs (Micro, Small, and Medium Enterprises) that are in the maturity phase face significant challenges in maintaining profitability due to competitive pressures, fluctuations in input costs, and changes in market demand. This study aims to analyze pricing strategies and the implementation of effective cost control in maintaining the profitability of MSMEs in this phase. The method used is a qualitative case study on several MSMEs that have achieved operational and revenue stability. The results show that a dynamic pricing approach—by adjusting prices based on market segmentation, product added value, and competitor analysis—plus cost control through process efficiency, inventory management, and supply chain optimization, is able to expand profit margins. This strategy also provides flexibility in adjusting the cost structure in the event of changes in the business environment, including raw material inflation or increased logistics costs. In addition, the use of digital technologies, such as accounting applications, cloud-based inventory management systems, and interactive financial dashboards, has been proven to increase transparency, accuracy, and data-driven decision-making. Human resource factors also play an important role in the successful implementation of cost control. Regular training, competency improvement, and performance-based incentives can reduce production errors and operational waste. Furthermore, collaboration with strategic partners, such as raw material providers and financing institutions, also helps to create efficiency and access to more competitive resources. In conclusion, the synergy between a responsive pricing strategy, digital transformation, and a disciplined cost control system is the key to sustainable profitability in MSMEs in the maturity phase. These findings are expected to be a practical reference for MSME actors in developing financial policies and operational strategies that are adaptive to market dynamics and business competition.
Business Projection dan Forecasting Sebagai Instrumen Strategis Linda Linda; Abdilah Abdilah
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 5 No. 3: Februari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v5i3.14828

Abstract

Business projection dan forecasting merupakan instrumen penting dalam perencanaan bisnis modern yang menekankan pengambilan keputusan berbasis data dan analisis yang sistematis. Dalam kondisi lingkungan usaha yang dinamis dan penuh ketidakpastian, pelaku usaha dituntut untuk mampu memperkirakan kinerja bisnis di masa depan secara realistis dan terukur. Penelitian ini bertujuan untuk menganalisis peran business projection dan forecasting sebagai instrumen strategis dalam meningkatkan kualitas perencanaan usaha, menilai kelayakan bisnis, serta mendukung keberlanjutan usaha jangka panjang. Metode penelitian yang digunakan adalah pendekatan deskriptif kualitatif melalui studi literatur terhadap buku teks kewirausahaan, jurnal ilmiah nasional dan internasional, serta sumber akademik lain yang relevan. Hasil kajian menunjukkan bahwa penerapan business projection dan forecasting yang disusun berdasarkan asumsi yang rasional dan data yang valid mampu meningkatkan akurasi perencanaan keuangan, memperjelas arah strategi bisnis, serta meminimalkan risiko ketidakpastian pasar. Selain itu, proyeksi dan peramalan bisnis yang sistematis juga meningkatkan kredibilitas rencana usaha di mata investor dan pemangku kepentingan. Dengan demikian, integrasi business projection dan forecasting tidak hanya berfungsi sebagai alat prediksi, tetapi juga menjadi landasan strategis dalam perencanaan, pengendalian, dan evaluasi kinerja usaha secara berkelanjutan.
Co-Authors Ari Haryanto Emmanuella Theresia Oktaviana Linda Linda Sulistia Wati Yuni Estevania Siahaan