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All Journal JURNAL PENDIDIKAN TAMBUSAI CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia
Yovita, Maria
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Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Analisis Hubungan antara Resiko Proyek, Biaya Modal, dan Arus Kas dalam Penganggaran Modal Alberto, Xaperius; M, Ikhsani Fajrul; K, Anas Ramdani P.; M, Aditya Risky; Yovita, Maria
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.30219

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara risiko proyek, biaya modal, dan arus kas dalam menentukan kelayakan investasi. Dengan pendekatan kualitatif berbasis studi literatur, hasil penelitian menunjukkan bahwa risiko proyek secara langsung memengaruhi tingkat diskonto yang diterapkan, sehingga berdampak pada penilaian nilai sekarang bersih (NPV) dan kelayakan investasi. Selain itu, ketepatan dalam menghitung biaya modal serta realisme dalam proyeksi arus kas terbukti menjadi kunci dalam pengambilan keputusan investasi yang rasional. Ketidakakuratan pada salah satu elemen ini dapat menyebabkan kegagalan investasi, terutama di sektor usaha mikro kecil dan menengah (UMKM). Studi ini menyarankan pentingnya integrasi analisis risiko, penetapan biaya modal yang tepat, serta penyusunan proyeksi arus kas yang realistis untuk mendukung pengambilan keputusan investasi yang efektif dan berkelanjutan.
Hubungan Cost Estimation Reliability, Sales Volume Forecasting, Dan Cost Structure Flexibility Terhadap Keberhasilan Cost-Volume-Profit Analysis Sebagai Alat Perencanaan: The Relationship of Cost Estimation Reliability, Sales Volume Forecasting, and Cost Structure Flexibility to the Success of Cost-Volume-Profit Analysis as a Planning Tool Rafi, Moch Irsyad Ainur; Aprelianingrum, Ainiyah; Indraswari, Sagung Ayu Dwianjani Trisna; Erong, Elmiano Artanto Epot; Wicaksono, Fajar; Yega Putriani, Apryla Ayu; Hwihanus, Hwihanus; Yovita, Maria
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 5 No. 6 (2025): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v5i6.1121

Abstract

This study aims to analyze the effect of cost estimation reliability, sales volume forecasting, and cost structure flexibility on the effectiveness of Cost-Volume-Profit (CVP) analysis as a managerial planning tool. CVP analysis helps companies understand the relationship between costs, sales volume, and profit, and supports decision-making for operational planning. This research uses a descriptive approach with PT Mayora Indah Tbk as the object of study, a company characterized by complex cost structures and fluctuating market demand. The results indicate that accurate cost estimation, reliable sales forecasting, and flexible cost structures play an important role in improving the reliability of CVP analysis outcomes. The more accurate the estimations and forecasts, and the more adaptable the cost structure, the more effective CVP becomes in supporting profit planning and operational strategy. These findings highlight the importance of a systematic and adaptive estimation and forecasting system within a dynamic business environment.
Co-Authors - Hwihanus Alberto, Xaperius Aprelianingrum, Ainiyah Erong, Elmiano Artanto Epot Indraswari, Sagung Ayu Dwianjani Trisna K, Anas Ramdani P. M, Aditya Risky M, Ikhsani Fajrul Rafi, Moch Irsyad Ainur Wicaksono, Fajar Yega Putriani, Apryla Ayu