OTIVIA. 215.03.034. The Influence of Operational Cost towards Profitability (Case of Study is at Ace Xpress Kelapa Gading) Accounting Major STIE Trianandra (Supervised by Jajang Cukmana and Wagiya Sri Admojo).
Operational cost is a total figure inclusive direct costs of goods sold from operating expenses and profitability is the degree to which a business or activity yields profit or financial gain. The problem in this research study is that there is an increase in operational cost at the respected store and purpose in this study is to determine if there is an influence of operational cost towards profitability.
Population is derived from operational cost reports and sample is taken through secondary data period 2014 – 2018. Results of research have been obtained and shown on simple regression towards regression coefficient whereas b= -1.147. It means operational cost is negative towards profitability and the value on coefficient determination table is 0,939 or 93,9%. It can be interpreted that there is an influence of operational cost towards profitability at the respected store and the remaining 6.1% influence is determined by other factors.
Keywords; Operational cost, profitability