ANALISIS PENDAPATAN USAHA DAN BEBAN OPERASIONAL TERHADAP LABA PADA PERUSAHAAN UMUM DAMRI

FADZILAH, MUHAMMAD CHUSNUL (2019) ANALISIS PENDAPATAN USAHA DAN BEBAN OPERASIONAL TERHADAP LABA PADA PERUSAHAAN UMUM DAMRI. S1 thesis, Fakultas Ekonomi.

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Abstract

MUHAMMAD CHUSNUL FADZILAH. 8323163867. Analysis of Operating Revenues and Operating Expenses Against Profit in DAMRI Public Companies. D- III Accounting Study Program. Faculty of Economics, Jakarta State University The writing of this scientific work is motivated by a case on operating income and operating expenses on the net income of each segment to find the superior or best segment in terms of net income. The method used in this research is quantitative descriptive based on the results of observations and interviews with DAMRI public companies. The results of the study concluded that based on calculations and analyzes that have been carried out to determine the superior business segments of the DAMRI general company. The business segment which is the leading business segment is the airport business segment because the airport segment obtained the largest net operating income and net profit from other segments in the period 2014 - 2017. And in determining the leading business segment as a profit center, the results show that the airport business segment is a business segment excellent owned by Perum DAMRI because it gets the highest results from all business segments. Keywords : Operating income, Operating Expenses, Net Profit, Superior business segment

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