Jurnal Akuntansi Kompetif
Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan

ANALISIS BIAYA OPERASIONAL DAN PENDAPATAN PADA CV. HM HAJIRA GALON DI KECAMATAN WAWO KABUPATEN KOLAKA UTARA

Afta, Afta (Unknown)
Sabarudin, Sabarudin (Unknown)
Bustang, Bustang (Unknown)



Article Info

Publish Date
29 Sep 2025

Abstract

This research aims to evaluate the structure of operational costs and revenue generated by CV. HM Hajira Galon, located in Wawo District. The findings indicate that one of the company's key strategies is maintaining the quality of raw materials to ensure the consistent quality of its bottled water products. This commitment to product quality has a positive impact on customer satisfaction, which in turn fosters customer loyalty toward Hajira Refillable Drinking Water Depot. The pricing strategy adopted by the company follows the cost-plus pricing method, resulting in a selling price that is relatively higher than the company's previous pricing calculations. In terms of operational expenditures, the total monthly production cost amounts to IDR 18,838,000, while administrative expenses are recorded at IDR 2,600,000 per month. The total monthly revenue reaches IDR 30,000,000. After deducting total operational costs of IDR 21,438,000, the business earns a net profit of IDR 8,562,000 per month

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Journal Info

Abbrev

akuntansikompetif

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Kompetif (Online ISSN: 2622-5379) published by Komunitas Manajemen Kompetitif. This journal published thrice in January and July. It contain the articles such as scientific papers (research and non-research), analytical studies, theoretical applications and reviews of account ...