Pengaruh Pengendalian Biaya, Fungsi Penjualan Terhadap Peningkatan Laba Perusahaan Bisnis Era Covid-19

Otniel Safkaur


Profit is the difference between revenue and total costs (implicit costs as well as explicit costs). Implicit costs include the opportunity costs incurred when the firm chooses to use a particular factor of production. Profit in accounting is the difference between the sales price and production costs. Profit is the element of most concern because the earnings figure is expected to be sufficient to represent the company's overall performance. Profits include three levels, namely: semantics, syntax and pragmatics. Then the sales target is to compare the profitability between products with different sizes and also the profitability between one sales area and another. This research focuses on cost control, sales function to increase PT Freeport Indonesia's profit. The population in this study are related units within PT Freeport Indonesia, namely the mining unit, production unit, warehouse unit, sales unit, accounting unit in Papua. These five units are part of the accounting-related department of PT Freeport Indonesia in Papua. The sample collection method is purposive sampling by taking samples from related units. The data analysis technique used in this study was SEM PLS. The results of this study indicate that cost control and sales functions have an effect on increasing the company profit in the Era Covid-19 of PT Freeport Indonesia.

Laba adalah selisih antara pendapatan dengan total biaya (biaya implisit maupun biaya eksplisit). Biaya implisit termasuk biaya kesempatan yang terjadi ketika perusahaan memilih untuk menggunakan factor produksi tertentu. Laba dalam akuntansi adalah selisih antara harga penjualan dengan biaya produksi. Laba merupakan elemen yang paling menjadi perhatian karena angka laba diharapkan cukup untuk merepresentasi kinerja perusahaan secara keseluruhan. Laba meliputi tiga tataran, yaitu: semantik, sintaktik, dan pragmatik. Kemudian target penjualan adalah dengan membandingkan profitabilitas antar produk – produk dengan ukuran yang berbeda dan juga profitabilitas antara daerah penjualan yang satu dengan daerah pemasaran yang lainnya.  Penelitian ini focus pada pengendalian biaya, fungsi penjualan untuk peningkatkan laba PT Freeport Indonesia. Populasi dalam penelitian ini adalah unit-unit terkait didalam PT Freeport Indonesia yaitu pada unit bagian tambang, unit produksi, unit gudang, unit penjualan, unit akuntansi di Papua. Kelima unit ini adalah bagian terkait akuntansi pada PT Freeport Indonesia di Papua. Metode pengumpulan sampel adalah purposive sampling dengan mengambil sampel pada pada unit terkait. Teknik analisis data yang digunakan didalam penelitian ini memakai SEM PLS.  Hasil penelitian ini menunjukan bahwa pengendalian biaya, fungsi penjualan berpengaruh dalam peningkatkan laba perusahaan PT Freeport Indonesia Era Covid-19.


Cost Control, Sales Function, Increased Profits for Business Companies in the Era Covid-19

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