ANALISIS EFISIENSI BIAYA OPERASIONAL TERHADAP PROFITABILITAS PADA PERUSAHAAN LOGISTIK PT KARUNIATAMA POLYPACK DI KABUPATEN BOGOR

Abstract

This study analyzes the implementation of operational cost efficiency and its relationship with profitability at PT Karuniatama Polypack in Bogor Regency. The study used a qualitative approach with data collected through observation, interviews, documentation, data reduction, data presentation, and triangulation. The findings show that the company implements operational cost efficiency through four main strategies: labor cost control, procurement efficiency, distribution efficiency, and warehouse efficiency. Labor cost control is carried out through overtime restrictions and monitoring and the optimization of normal working hours. Procurement efficiency involves needs planning, purchase prioritization, and supplier selection based on price and quality considerations. Distribution efficiency focuses on delivery timeliness, fuel use, routing, and the prevention of product damage. Warehouse efficiency involves optimizing load capacity, electric forklift use, packing materials, and company-owned vehicles. The findings indicate that efficiency is not limited to reducing expenses but also aims to optimize resources and minimize waste. Management commitment, supervision, coordination, employee productivity, technology, input prices, distribution conditions, asset utilization, and continuous evaluation influence the implementation of efficiency. Overall, operational cost efficiency supports the company in maintaining profitability and operational sustainability.