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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Akbar Tarumanegara
Universitas Borobudur
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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The Role of Operational Cost Management in Improving Return on Assets (ROA) in the Hospitality Industry Akbar Tarumanegara; Renny Yulia Bahren
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i2.11477

Abstract

This study aims to analyze the role of Operational Cost Management (OPM) in improving Return on Assets (ROA) in the Indonesian hotel industry. Using a quantitative research approach, data were analyzed through simple linear regression using IBM SPSS Statistics version 26. The results showed that operational cost management has a positive and significant effect on ROA, with a p-value of 0.001 (<0.05). This finding implies that the more efficiently hotels manage their operational expenses such as labor, maintenance, and utilities the greater their ability to generate profits from total assets. Effective operational cost management improves asset utilization, strengthens financial performance, and enables hotels to maintain profitability despite fluctuations in occupancy rates and economic conditions. This study concludes that operational cost management is a strategic instrument for improving financial sustainability and achieving long-term competitiveness in the hotel sector.
Co-Authors Renny Yulia Bahren