pengaruh biaya operasional time charter terhadap profitabilitas perusahaan pt humpuss transportasi curah

Abstract

The change from a KSO scheme to a time charter scheme has resulted in a shift in PT Humpuss Transportasi Curah's operational cost structure. This study aimed to analyze the impact of the operational scheme transition from Joint Operation Cooperation (KSO) to Time charter on the operational cost structure and profitability of PT Humpuss Transportasi Curah. This research employed a quantitative method using secondary data obtained from the company's monthly financial reports for the periods January–October 2024 and January–October 2025. The research sample was selected using a purposive sampling technique based on specific criteria and consisted of 17 tugboats with complete financial data under both operational schemes. Data were analyzed using descriptive statistics and regression analysis to examine the effect of operational costs on profitability. The results indicated that the Time charter scheme had a greater impact on changes in the operational cost structure and profitability improvement compared to the KSO scheme. The KSO scheme contributed 13.8% with a profit of IDR 24,388,067,984.29, while the Time charter scheme contributed 14.9% with a total profit of IDR 31,727,404,844. Furthermore, the hypothesis testing results showed a significance value of 0.000, which is lower than 0.05, indicating that operational costs under the Time charter scheme have a significant effect on company profitability. Therefore, the implementation of the Time charter scheme has proven to be more effective in enhancing the profitability of PT Humpuss Transportasi Curah.