Analisis Peran Sistem Pengendalian Manajemen terhadap Peningkatan Operasional Penjualan Kargo PT. Garuda Indonesia Semarang

Kholilul Kholik; Intan Nur Azizah; Dita Safira Harahap; Very Ikhsan Pane; Revan Syahputra; Jihan Rindi Antika; Tasya Fadila

doi:10.55606/jupsim.v5i1.6341

Authors

Kholilul Kholik Universitas Pembangunan Panca Budi
Intan Nur Azizah Universitas Pembangunan Panca Budi
Dita Safira Harahap Universitas Pembangunan Panca Budi
Very Ikhsan Pane Universitas Pembangunan Panca Budi
Revan Syahputra Universitas Pembangunan Panca Budi
Jihan Rindi Antika Universitas Pembangunan Panca Budi
Tasya Fadila Universitas Pembangunan Panca Budi

DOI:

https://doi.org/10.55606/jupsim.v5i1.6341

Keywords:

Air Transportation, Cargo Sales, Management Control System, Operational Productivity, Sales Operations

Abstract

This article aims to analyze the role of management control systems in improving cargo sales operations at PT Garuda Indonesia (Persero) Tbk Branch Office Semarang. The rapid growth of the air logistics industry requires airlines to enhance operational effectiveness, particularly in cargo sales, which represent a major source of company revenue. This article employs a qualitative approach using a literature review method. Data were collected from relevant and credible secondary sources, including scientific journals, academic books, previous research reports, and official company documents. Data analysis was conducted through content analysis and comparative analysis using thematic coding to identify key patterns and concepts related to management control systems and cargo sales operations. The findings indicate that management control systems play a crucial role in strengthening coordination among work units, improving performance monitoring mechanisms, and ensuring that cargo sales operations are aligned with established targets and procedures. Effective implementation of management control systems also contributes to increased operational productivity and supports the company’s competitiveness within the highly competitive air logistics industry.

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