ANALISIS BIAYA DALAM OPTIMALISASI LABA USAHA PADA CV. AGUNG UTAMA SPORT DI KOTA MAKASSAR

Authors

  • Sitti Nuralifah Rahmayani Makassar State University
  • Anwar Universitas Negeri Makassar
  • Nurman Universitas Negeri Makassar
  • Anwar Ramli Universitas Negeri Makassar
  • Annisa Paramaswary Aslam Universitas Negeri Makassar

DOI:

https://doi.org/10.31316/akmenika.v23i1.9019

Abstract

Penelitian ini bertujuan menganalisis pengaruh biaya produksi dan biaya operasional terhadap optimalisasi laba usaha pada CV. Agung Utama Sport di Kota Makassar periode 2022–2024. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan data sekunder berupa laporan keuangan selama 36 bulan. Analisis yang digunakan meliputi analisis proporsi biaya, rasio efisiensi biaya, profit to cost ratio, dan analisis tren. Hasil penelitian menunjukkan bahwa biaya produksi dan biaya operasional mengalami peningkatan, sementara laba usaha cenderung menurun. Kenaikan biaya terutama berasal dari biaya bahan baku dan biaya operasional rutin. Rasio efisiensi menunjukkan penurunan kemampuan biaya dalam menghasilkan laba, yang mengindikasikan struktur biaya perusahaan belum efisien dan berdampak pada penurunan profitabilitas.

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Published

2026-04-01

Issue

Vol. 23 No. 1 (2026): AKMENIKA

Section

Articles

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