MEASURING THE COMPANY OPERATIONAL PERFORMANCE USING UTILIZATION MAINTENANCE BUDGET COSTS IMPACT TO PRODUCTIVITY AND PROFITABILITY IN FORGING & DIES SECTION, CASE STUDY AT PT. KOMATSU UNDERCARRIAGE INDONESIA (2019 – 2023)

Abstract

The purpose of this research is to find out whether the budget for Outside Part Maintenance Cost, Outside Service Maintenance, and Repair & Maintenance Cost has an influence on the Company's productivity and profitability based on financial reports. Researchers used Outside Part Maintenance Cost, Outside Service Maintenance, and Repair & Maintenance Cost as independent variables as test indicatorsto determine the significance of the relationship between the influence of productivity and the profitability of PT Company. Komatsu Undercarriage Indonesia. Purposive sampling is a sampling technique researchers use, namely taking data on PT's maintenance budget, productivity, and profitability. Komatsu Undercarriage Indonesia quarterly for 5 years. Based on the research results, Outside Part Maintenance Cost, Outside Service Maintenance, and Repair & Maintenance Cost have a significant influence or do not have a significant influence on the productivity and profitability of PT. Komatsu Undercarriage Indonesia.