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All Journal Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Ilmiah Wahana Pendidikan
hakim, heikal muhammad zakaria
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Religion Economics, Econometrics & Finance Education Social Sciences Other

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ANALISIS BREAK EVEN POINT SEBAGAI ALAT PERENCANAAN LABA PERUSAHAAN (STUDI PADA USAHA DAGANG PUTRA SINGKONG) Ramadani, Putri Patricia; Hakim, Heikal Muhammad Zakaria
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 1 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i1.4387

Abstract

Tujuan dilakukannya penelitian adalah untuk menganalisis dan mengetahui besaran penjualan titik impas yang perlu dirai pada tingkat keuntungan yang diinginkan dan penjualan yang perlu dijaga agar tidak mengalami kerugian secara materi. Metode yang diterapkan pada penelitian ini adalah: observasi dan interview. Analisis data bersifat kuantitatif yaitu data yang didapatkan melalui informasi perdagangan  dan catatan dari Usaha Dagang Putra Singkong. Hasil dan diskusi : penjualan produk dari Usaha Dagang Putra Singkong dalam periode satu tahun sudah melebihi perhitungan break even point unit berdasarkan perhitungan. Hasil penelitian menyataan bahwa berdasarkan analisis dan perhitungan Usaha Dagang Putra Singkong pada periode tahun 2021 memperoleh Ratio Contribution Margin sebesar 21,7 %, Margin of Safety sebesar 46,98% (penjualan yang direncanakan) serta tingkat BEP dalam unit sebanyak 19.500 pack sedangkan dalam rupiah sebesar Rp143.136.815.
Pengaruh Current Ratio, Total Assets Turnover, Dan Net Profit Margin Terhadap Penurunan Laba Perusahaan Industri Pertambangan Nikel Periode 2021-2024 Nugraha, Muhammad Apriyandi Dian; Hakim, Heikal Muhammad Zakaria
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 11.B (2025): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

This study aims to identify the factors influencing the decline in profits of companies focused on the nickel mining sector, based on the argument that Indonesia's nickel mining has great potential to become one of the largest nickel producers in the world. However, in 2024, three nickel mining companies experienced profit declines of more than 50%. The financial ratios used to assess the companies' profit conditions in this research are current ratio, total asset turnover, and net profit margin. The software employed to test and analyze the hypotheses is SPSS version 24. The study results indicate that current ratio and total asset turnover have a significant negative effect on the decline in company profits, while net profit margin has a significant positive effect on the decline in profits.
Pengaruh Likuiditas, Aktivitas, dan Leverage Terhadap Pertumbuhan Laba Pada Perusahaan Sektor Infrastruktur Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Fadjri, Triyudha Akmal; Hakim, Heikal Muhammad Zakaria
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 2 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10500263

Abstract

This study aims to determine the effect of liquidity as measured by current ratio, activity as measured by total asset turnover ratio, and leverage as measured by debt to equity ratio partially and simultaneously on the profit growth of infrastructure sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The samples in this study are selected using the purposive sampling technique with the total of 18 sample companies. This study applies quantitative analysis methods using descriptive and verification techniques. The hypotheses are tested using multiple regression analysis models. The results of this study indicate that liquidity, activity, and leverage ratios partially have a significant effect on profit growth. Then liquidity, activity and leverage simultaneously or combined also have a significant effect on profit growth in infrastructure sector companies listed on the Indonesia Stock Exchange for the period 2018-2022.
Co-Authors Fadjri, Triyudha Akmal Nugraha, Muhammad Apriyandi Dian Ramadani, Putri Patricia