Pertumbuhan telekomunikasi selular di Indonesia tumbuh dengan pesat sehingga dalam kurun waktu 11 tahun jumlah pelanggan selular di Indonesia sudah mencapai 35 juta. PT X dengan 52% pangsa pasar telepon selular mempunyai peran penting dalam perkembangan tersebut.PT X merupakan pelopor pelayanan selular prabayar dengan sun card yang terpisah dengan handphone pertama di Asia. Produk ini menjadi pendorong pertumbuhan usaha perusahaan sehingga sejak tahun 1998 PT X sudah mendominasi jumlah pelanggan dan jaringan di Indonesia. Keunggulan tersebut merupakan kekuatan dan keunggulan kompetisi bagi PT X sehingga tetap menjadi operator terbesar di Indonesia sampai hari ini.Pada tahun 2004, kondisi persaingan perusahaan selular semakin meningkat disebabkan karena tekanan dari perusahaan selular lain yang mendapatkan investor baru, tekanan dari produk substitusi terutama dari perusahaan dengan teknologi CDMA dan strategi pemasaran dari perusahaan selular yang ada.Untuk memenangkan persaingan perusahaan, PT X harus mampu mengukur tingkat profitabilitas yang diniiliki sehingga dapat menentukan strategi yang tepat untuk menjaga tingkat pertumbuhan pelanggan yang disertai tingkat profitabilitas yang optimum dari tiap produk maupun kegiatan operasi yang dilakukan perusahaan.Pengukuran tingkat profitabilitas dilakukan berdasarkan pendapatan operasional sebagai tolok ukur keberhasilan strategi perusahaan. Analisa terhadap laporan laba rugi perusahaan bertujuan untuk menentukan komponen pendapatan dan biaya yang utama dalam laporan tersebut. Langkah selanjutnya adalah melakukan segmentasi laporan laba rugi yang diperoleh berdasarkan produk yang dihasilkan sehingga dapat ditentukan tingkat profitabilitas untuk masing-masing produk. Setelah memperoleh laporan laba rugi yang tersegmentasi berdasarkan produk yang dihasilkan kemudian dilakukan analisa tingkat keuntungan yang dihasilkan berdasarkan tingkat aktifitas pelanggan yaitu panggilan dan sms.Hasil penelitian memberikan informasi faktor utama yang menyebabkan pertumbuhan bisnis, tingkat profitabilitas perusahaan atau informasi kinerja operasional perusahaan. Dengan analisa yang lebih komprehensif, perusahaan dapat menentukan estimasi harga pasar tarif dari setiap aktif setiap aktifitas pelanggan sehingga tingkat profitabilitas perusahaan dapat terjaga. Lebih dari itu, pengaruh dan karakteristik setiap produk terhadap tingkat dapat dijelaskan dengan analisa profitabilitas yang di lakukan. Data yang diperoleh tidak saja penting untuk penentuan strategi opersional namun menjadi dasar dalam pengembangan produk perusahaan.

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Indonesia faced an economic crisis in 1997, most companies had a problem to run their business. In an uncertainty market condition, they didn't have much capital for investing, That condition didn't happened in Global System Mobile Communication (GSM)) companies, these company had a fast growth and prospective market at that time. They run the business in the beginning 1996, they had more than 50% EBITDA and more than 30% market share growth in 1997-2000. In 2004, they have reached 35 million subscribers.

In 1996, PT X was established their network in Batam, North Sumatera. It has been the largest coverage operator and largest market share 1998. It had been the best operator 1999 which had 54% of total market share. PT's key success factor in run their business until today is largest coverage and largest market share in Indonesia so the company have better operational and financial performance than other operator in Indonesia. They could maintenance their high profit margin and cooperative in their business.

In 2004, PT X faced a fierce competition because there are many new players in telecommunication industry. PT X had to compete against CDMA Company which had a cheaper calling tariff. Another challenge is come from GSM operators because they had doing an aggressively marketing strategy before CDMA company had better positioning in the market The easiest way to get subscriber is pricing strategy because customer in Indonesia a price sensitive. It would make their subscriber loyal to their product but it would be decrease their company profitability.

To win the competition, PT should maintenance the profitability carefully so they can manage their tariff as well as their maintenance their profitability. In order to know their optimum pricing, PT X should understand their product profitability so they can choose the best strategy to win the competition. To understanding product profitability, company should know whatever activities which have dominant contribution to their income statement.

After getting the activities, an comprehensive and detail study should be done for segmenting an annual income statement into product income statement. By theses segmentation, company could data whatever subscribers activities which significantly contribute to their product profitability. Company could segment their product income statement more detail into subscriber activities income statement each product. Based on subscriber activity and operational activity, company could estimate their subscriber activity minimum tariff for each product. By these data, company can develop best business solution and operational strategy to their business. These data would be valuable to the company to face the fierce competition.