Analysis of the Report on the Actual Performance of Local Government Revenue and Expenditures

Abstract

This study aims to determine and analyze the effect of operational costs, which consist of selling expenses as well as general and administrative expenses, on profit at PT. Garudafood Putra Putri Tbk. Efficiency in operational cost management is a crucial factor for companies in the food and beverage sub-sector to maintain and increase profitability amid intense market competition. The research method used is a quantitative method with an associative descriptive approach. The type of data used is secondary data in the form of the annual financial statements of PT. Garudafood Putra Putri Tbk for the 2018-2024 period, obtained from the official website of the Indonesia Stock Exchange (IDX). The data analysis techniques applied are simple linear regression analysis, classic assumption tests, coefficient of determination (R) test, and hypothesis testing (t-test) using SPSS. The results show that partially (t-test), operational costs have a significant effect on the company's profit. The company's success in controlling operational costs efficiently is proven to optimize profit achievement.