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All Journal Advances in Management & Financial Reporting Advances: Jurnal Ekonomi & Bisnis
Neng Dinda Septia
Universitas Kebangsaan Republik Indonesia, Bandung, Indonesia
Economics, Econometrics & Finance

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Analysis of the Effectiveness of Chicken Egg Distribution in Maintaining Food Price Stability Shira Raigung Renata; Nisrina Salma Putri; Neng Dinda Septia; Muhamad Nur Amin; Yulianah Yulianah
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.835

Abstract

Purpose: This study aims to analyze the effectiveness of chicken egg distribution in maintaining food price stability and to identify factors influencing distribution efficiency within the national food system. Research Method: This study employed a qualitative library research approach using content analysis. Secondary data were collected from academic journals, books, and policy reports via Google Scholar, ScienceDirect, SpringerLink, and the Garuda database, using keyword searches, screening, and thematic coding. Results and Discussion: The findings indicate that the distribution of chicken eggs in Indonesia remains inefficient due to long distribution chains, high logistics costs, weak coordination among supply chain actors, unequal market information, and intermediary dominance. Geographic fragmentation and seasonal demand fluctuations also contribute to regional price disparities and food price instability. Implications: The study emphasizes the importance of strengthening logistics infrastructure, institutional coordination, market transparency, and digital distribution systems to improve food price stability. Originality: This study integrates perspectives on distribution effectiveness, supply chain coordination, intermediary structures, and value chain inequality within a single analytical framework.
Cost-Volume-Profit Analysis as a Tool for Financial Resilience Amid Macroeconomic Volatility: Empirical Evidence from PT Wilmar Cahaya Indonesia Tbk Moh Adistian; Neng Dinda Septia; Muhammad Fauzan Akbar Rafsanjani; Neysha Putri Vaquitasari; Asri Sundari
Advances in Management & Financial Reporting Vol. 4 No. 3 (2026): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i3.948

Abstract

Purpose: This study aims to analyze the Break-Even Point (BEP) and Margin of Safety (MOS) as Cost-Volume-Profit (CVP) indicators for evaluating sales safety and profit planning at PT Wilmar Cahaya Indonesia Tbk (CEKA) during 2022–2024. Research Method: A descriptive quantitative case study was employed using audited annual financial statements as secondary data obtained from the Indonesia Stock Exchange. Cost accounts were classified into fixed and variable costs using the Account Analysis Method based on the Notes to Financial Statements (CALK). Data were analyzed using Cost-Volume-Profit (CVP) through the calculation of the Contribution Margin Ratio, Break-Even Point, and Margin of Safety. Results and Discussion: Net sales increased from IDR 6.14 trillion in 2022 to IDR 8.00 trillion in 2024. The Margin of Safety Ratio rose from 60.37% to 70.19%, while the Break-Even Point remained relatively stable, indicating an increasing sales safety margin. Inflation, exchange rates, and crude palm oil (CPO) prices were used only as contextual information in interpreting the findings. Implications: The findings support managerial decision-making in sales safety evaluation, cost control, and profit planning through periodic CVP analysis. Originality: This study positions Margin of Safety as a sales safety indicator within the CVP framework and interprets macroeconomic conditions as contextual information rather than causal determinants.
Co-Authors Asri Sundari Moh Adistian Muhamad Nur Amin Muhammad Fauzan Akbar Rafsanjani Neysha Putri Vaquitasari Nisrina Salma Putri Shira Raigung Renata Yulianah Yulianah