PERHITUNGAN PENDAPATAN DAN BEBAN OPERASIONAL SEBAGAI TOLOK UKUR KINERJA KEUANGAN PADA CV DUTA LOMBOK TRANS

Abstract

The development of the economic world with increasing competition in the business world
encourages business actors who are interested in the development of a company
to feel the need to know the financial condition of the company. The financial condition of the company can be seen from the company's financial statements consisting of balance sheets, profit and loss statements, cash flow and other financial statements. Objective: To determine the calculation of income and operating expenses in Measuring Financial Performance at CV Duta Lombok Trans. Method: In this study, the researcher used the Quantitative Method. This study uses a quantitative approach. Results: CV Duta Lombok Trans' income shows solid performance with consistent income higher than operating costs, although there are fluctuations. Overall, CV Duta Lombok Trans' expenses show operating expenses of around 13.8% of total income, which is a relatively small proportion, indicating good operational efficiency. While the profitability ratio is 86.21%. Conclusion: A strategy that focuses on increasing revenue during low months and optimizing costs can help the company show good fluctuations in revenue and operating costs and help improve profit margins further.

Keywords: Revenue, Operating Expenses, Financial Performance