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All Journal Jurnal Akuntansi Kompetif Diklat Review : Jurnal manajemen pendidikan dan pelatihan
Gusmarila Eka Putri
FEB Universitas Lancang Kuning
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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BREAK EVEN POINT (BEP) USAHA TANJAK MELAYU DAN SABUK UNTUK PERENCANAAN LABA UKM CAHAYA Gusmarila Eka Putri; Liviawati Liviawati
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 10 No. 1 (2026): JURNAL DIKLAT REVIEW
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v10i1.2282

Abstract

UKM Cahaya merupakan salah satu mitra yang merupakan warga desa binaan FEB Unilak. UKM ini bergerak dibidang produksi kerajinan tanjak melayu dan sabuk. Usaha mitra ini telah berjalan selama satu tahun, dan permasalahan yang ditemui adalah mitra tidak pernah menghitung harga pokok produksi dan menentukan harga jual hanya berdasarkan taksiran saja. Sehingga dengan demikian tim PKM bermaksud memberikan pengetahuan dan keterampilan menghitung harga pokok produksi dan menghitung break even point (BEP) agar mitra dapat menentukan margin keuntungan dari usahanya ini. Hasil dari kegiatan pengabdian ini dapat bermanfaat meningkatkan pemahaman mitra dalam membuat harga pokok produksi sehingga dapat mengetahui biaya pokok atau modal per unit produk yang dihasilkan. Perhitungan BEP dapat memberikan pertimbangan kepada mitra untuk menerima atau menolak penawaran produk dari customer yang berada di bawah titik impas.     Kata Kunci : Break even point (BEP), UKM, Harga Pokok Produksi, Perencanaan laba
ANALISIS STRUKTUR MODAL DAN NILAI TAMBAH ( ECONOMIC VALUE ADDED ) SUATU STUDI PADA PT BANK MUAMALAT Tbk Liviawati Liviawati; Gusmarila Eka Putri; Hardi Hardi
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2570

Abstract

Bank Muamalat was the first Islamic bank established in Indonesia. At the time of its inception, Bank Muamalat performed very well, even becoming the largest bank in Indonesia. Following the global crisis, one of the causes of which was COVID-19, Bank Muamalat's performance declined. To improve Bank Muamalat's performance, the government planned to acquire Bank Muamalat through Bank BTN. However, the planned acquisition of Bank Muamalat by Bank BTN was not implemented because, according to news obtained by the author from kompas.com in September 2024, Bank BTN switched to Bank Victory Syariah for acquisition. As a result, Bank Muamalat had to seek new investors to obtain additional funds to improve its performance. Based on the results of a study by researchers entitled "Analysis of Bank Muamalat Performance and Financial Distress," the researchers found that Bank Muamalat's capital structure was dominated by debt. The results of the Debt to Equity Ratio (DER) calculation, which compares the debt and capital of Bank Muamalat, show that Bank Muamalat's debt is 10 times the capital, and the comparison of Bank Muamalat's debt and assets shows that Bank Muamalat's debt is 90% more than its assets. Therefore, the researcher wants to analyze the capital structure of PT Bank Muamalat and the operational added value of Bank Muamalat. The results of the study indicate that the largest composition of Bank Muamalat's debt is to third parties, namely funds in the form of savings and current accounts. Based on the added value analysis, Bank Muamalat's activities can provide added value to investors, where the results of the EVA calculation from 2018 to 2023 show a positive figure.
ANALISIS KINERJA DENGAN METODE ECONOMIC VALUE ADDED (EVA ) DAN FINANCIAL DISTRESS SUATU STUDI PADA PT BANK UMUM SYARIAH Liviawati Liviawati; Gusmarila Eka Putri
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2793

Abstract

Bank Muamalat is the first Islamic bank in Indonesia. The government once planned its acquisition through Bank BTN, but the plan was canceled after due diligence results. Bank Syariah Indonesia (BSI) was formed from the merger of BRI Syariah, BNI Syariah, and Mandiri Syariah due to declining performance in some entities. Analysis shows that Bank Muamalat’s performance has weakened, with a capital structure dominated by debt. Its Debt-to-Equity Ratio indicates debt is ten times higher than equity, and over 90% of its assets are financed by liabilities, suggesting high financial risk despite appearing stable to customers. This study examines performance using EVA and financial distress in Islamic banks in Indonesia. Results show that in 2021, three banks failed to generate economic value added, but by 2023–2024 all sampled banks succeeded. However, several banks, including Bank Muamalat and others, consistently experienced financial distress during 2021–2024
Co-Authors Hardi Hardi Liviawati Liviawati Liviawati Liviawati