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Journal : JITMI (Jurnal Ilmiah Teknik dan Manajemen Industri)

Analisis Optimalisasi Laba Produksi Lubricant Setelah Pandemi di PT X Sunaryo Putri, Dyah Puspitasari; Dewanti, Rully Nur
JITMI (Jurnal Ilmiah Teknik dan Manajemen Industri) Vol. 7 No. 1 (2024): JITMI
Publisher : Universitas Pamulang

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Abstract

Kondisi penurunan penjualan lubricant sarung tangan yang signifikan setelah pandemi menjadikan PT. X merencanakan optimalisa laba. Pada penelitian ini bertujuan melakukan analisis biaya-volume-laba. Metode pada penelitian ini adalah kualitatif dengan data keuangan pada tahun 2022. Hasil dari penelitian ini adalah margin kontribusi sebesar Rp. 1.510.525.523 dengan rasio margin kontribusi 8.65% dengan leverage operating 1,33.. Perusahaan mengalami titik impas (BEP) ketika penjualan sebesar sebesar Rp. 4.367.910.677 atau 243.338 unit. Titik penutupan usaha ketika perusahaan mencapai penjualan dibawah Rp. 4.367.910.677 dan untuk mencapai kenaikan laba sebesar 30%, PT. X harus mencapai target penjualan sebesar Rp. 21.394.581.797.
ANALISIS STUDI KELAYAKAN USAHA DENGAN KEUANGAN DAN PEMASARAN (STUDI KASUS YELLOW BIKE COFFEE) Arista, Nadya; Sunaryo Putri, Dyah Puspitasari
JITMI (Jurnal Ilmiah Teknik dan Manajemen Industri) Vol. 5 No. 1 (2022): JITMI
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jitmi.v5i1.y2022.p48-54

Abstract

Yellow Bike Coffee is a cafe business that has been running since 2018 and starting in 2019 this business began to experience a decrease in revenue. This study aims to analyze the causes of the decline in income through business feasibility analysis in terms of financial and marketing aspects, so as to produce recommendations for corrective actions to increase sales. The methodology used is qualitative research. The results of financial analysis research using the Payback Period (PP) method within 5 years the total cash flow is 43,218,247, -, this means that it still cannot cover the investment of Rp. 43,552,000, - , the Net Present Value (NPV) is - Rp 8.950.343, Profitability Index (PI) is 0.79, Benefit Cost Ratio (BCR) is 1 %. As for the marketing analysis based on STP and 4P tools, Yellow Bike Coffee has unfavorable results, especially on product, price, place and promotion..