Analisis Efektivitas Pengendalian Biaya Operasional dalam Meningkatkan Laba pada PT Smartfren Telecom Tbk

A. Syafir Rahman

Sari


Penelitian ini bertujuan menganalisis pengaruh pengendalian biaya operasional terhadap perolehan laba pada PT Smartfren Telecom Tbk. Dalam industri telekomunikasi yang kompetitif, efisiensi biaya operasional menjadi faktor penting dalam meningkatkan profitabilitas perusahaan. Penelitian menggunakan metode kuantitatif deskriptif dengan data sekunder berupa laporan keuangan perusahaan periode 2021–2023. Analisis dilakukan melalui rasio keuangan yang meliputi Net Profit Margin (NPM), Biaya Operasional terhadap Pendapatan Operasional (BOPO), Return on Assets (ROA), dan Return on Equity (ROE). Hasil penelitian menunjukkan bahwa meskipun pendapatan perusahaan mengalami peningkatan selama periode penelitian, kenaikan biaya operasional yang cukup besar menyebabkan fluktuasi laba bersih. Rasio NPM dan ROE menunjukkan kecenderungan positif pada beberapa periode, namun tingginya rasio BOPO mengindikasikan bahwa efisiensi biaya operasional masih perlu ditingkatkan. Penerapan strategi pengendalian biaya operasional yang lebih efektif diperlukan untuk meningkatkan profitabilitas dan memperkuat daya saing Perusahaan.

Teks Lengkap:

Download PDF

Referensi


Abduh, T., Remmang, H., Abubakar, H., & Karim, A. (2024). Entrepreneurship and MSME market orientation toward creative industries: Society Era 5.0 in Makassar city. Asian Economic and Financial Review, 14(2), 76-87. https://doi.org/10.55493/5002.v14i2.4964

Ahmad, A. (2025). Traditional Clothing to Increase the Competitiveness of MSEMs in the Tourism Sector in South Sulawesi Province. International Journal of Commerce and Finance, 11(2), 33-52.

Bahtiar, A. S., & Karim, A. (2021). The Role of BUMDes in Sustainable Economic Development at Enrekang Regency. Journal of Logistics, Informatics and Service Science, 1, 117-132. https://doi.org/10.33168/LISS.2021.0108

Chahyono, Azis, M., & Karim, A. (2025). Production, innovation, and creativity management model of MSMEs F&B service in Makassar City, Indonesia. Asian Economic and Financial Review, 15(5), 811–844. https://doi.org/10.55493/5002.v15i5.5396

Chahyono., Karim, A., Ruslan, M., & Idris, M. (2024). Work Engagement and Person-Job Fit as Catalysts for Employee Performance Excellence in Indonesia’s Agricultural Domain. Journal of Logistics, Informatics and Service Science, 11(10), 86-113. https://doi.org/10.33168/JLISS.2024.1006

Daga, R., Karim, A., Nawir, F., Lutfi, A., & Jumady, E. (2024). Analysis of Social Media Marketing Technology and Online-Based Consumer Purchase Interest in South Sulawesi. Quality–Access to Success, 25(199), 330-337. https://doi.org/10.47750/QAS/25.199.36

Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 (Edisi 9). Badan Penerbit Universitas Diponegoro.

Hasniati, H., Indriasari, D. P., Sirajuddin, A., & Karim, A. (2023). The decision of women in Makassar City to be entrepreneurs. Binus Business Review, 14(1), 85-98. https://doi.org/10.21512/bbr.v14i1.8936

Hawing, H., Hamrun, H., Karim, A., & Wibowo, Y. A. (2026). BUMDes as an Arena for Contesting Local Economic Policies: A Review of Village Government Politics in Enrekang Regency. Amkop Management Accounting Review (AMAR), 6(1), 688–694. https://doi.org/10.37531/amar.v6i1.3684

Jumri, S., Asrianto, A., Pathullah, P., & Amal, A. (2025). Analisis Faktor Yang Mempengaruhi Tingkat Profibilitas Pada CV. Mughini Ayyu Kartini Makassar. Economics and Digital Business Review, 6(2), 1231-1240.

Karim, A., Ahmad, A., & Hawing, H. (2025). Perceived Risk and Purchase Intention of Fashion Products Through Social Media Platforms in Makassar City. Buletin Poltanesa, 26(2). https://doi.org/10.51967/tanesa.v26i2.3525

Karim, A., Ahmad, A., & Syamsuddin, I. (2024). An empirical study on the impact of village fund on economic growth and poverty alleviation. Journal of Logistics, Informatics and Service Science, 11(9), 333-352. https://doi.org/10.33168/JLISS.2024.0921

Karim, A., Ahmad, A., Remmang, H., & Chahyono. (2025). Implementation of green marketing, quality brand consumer behavior, and impact purchase decisions for precious metal products. International Journal of Management and Sustainability, 14(2), 374–391. https://doi.org/10.18488/11.v14i2.4192

Karim, A., Asrianto, A., Ruslan, M., & Said, M. (2023). Gojek accelerate economic recovery through the digitalization of MSMEs in Makassar. Journal The Winners, 24(1), 23-31. https://doi.org/10.21512/tw.v24i1.9388

Karim, A., Musa, C. I., Sahabuddin, R., & Azis, M. (2021). The Increase of Rural Economy at Baraka Sub-District through Village Funds. Journal The Winners, 22(1), 89-95. https://doi.org/10.21512/tw.v22i1.7013

Karim, A., Ruslan, M., Chahyono, C., Yunus, M. K., & Ahmad, A. (2024). Fintech P2P lending in increasing people's purchasing power in South Sulawesi Province. Journal The Winners, 25(2), 113-123. https://doi.org/10.21512/tw.v25i2.12059

Karim, A., Syamsuddin, I., & Asrianto, A. (2023). Profitability ratio analysis profit growth PT. Gudang Garam Tbk on the IDX for the 2014-2021 period. International Journal of Economics, Business and Accounting Research (IJEBAR), 7(2), 649-660. https://doi.org/10.29040/ijebar.v7i2.9133

Kotter, J. P., & Heskett, J. L. (1992). Corporate culture and performance. Free Press.

Ruslan, M., Menne, F., Yusuf, M., Abubakar, H., & Karim, A. (2025). The Resilience of Small and Medium Businesses in Gowa District During the Covid-19 Pandemic. Calitatea, 26(207), 117-125. https://doi.org/10.47750/QAS/26.207.14

Searle, B. J., Bright, J. E. H., & Bochner, S. (2001). Helping people to sort it out: The role of social support in the Job Strain Model. Work & Stress, 15(4), 328–346.

Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.

Sugiyono. (2021). Metode Penelitian Kuantitatif. Alfabeta.

Sukmawati,. Suriani, S., Karim, A., Setiawan, L., & Yunus, M. K. (2025). Building sustainable human resource work meaning: A case study of Generation Z. International Journal of Management and Sustainability, 14(3), 787–802. https://doi.org/10.18488/11.v14i3.4367

Suriani, S., Nur, I., Mardjuni, S., Baharuddin, S. M., & Karim, A. (2024). Budget participation and financial information asymmetry: Behavior of budget users and financial report fraud. Asian Economic and Financial Review, 14(10), 748. https://doi.org/10.55493/5002.v14i10.5201

Wahyuni, N., Kahfi, Z., Karim, A., & Rahim, S. (2025). Disclosure of sustainability reports of financial performance of textile and garment manufacturing companies on the Indonesia stock exchange. International Journal of Management and Sustainability, 14(2), 464–480. https://doi.org/10.18488/11.v14i2.4198




DOI: https://doi.org/10.37531/mirai.v11i2.12067

Refbacks

  • Saat ini tidak ada refbacks.


Flag Counter

Creative Commons License

JURNAL MIRAI MANAGEMENT is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Web Analytics