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ANALISIS COST VOLUME PROFIT (CVP) DALAM UPAYA MERENCANAKAN LABA (STUDI KASUS PADA BUSINESS UNIT INDOOR AIR QUALITY PT XYZ) Sudaryono; Darmawati, Sri Sapto; Mujiyani; Mulatsih
AKSELERASI: Jurnal Ilmiah Nasional Vol 6 No 2 (2024): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

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Abstract

Penelitian ini bertujuan Untuk mengetahui dan menganalisis perencanaan laba dengan menggunakan analisis Cost Volume Profit (CVP) pada Business Unit Indoor Air Quality (BU IAQ) PT XYZ. Metode analisis data yang digunakan penelitian ini adalah deskriptif. Jenis data yang digunakan adalah data kuantitatif dengan sumber data sekunder yang diperoleh dari informasi laporan keuangan tahunan pada Business Unit Indoor Air Quality (BU IAQ) dari tahun 2019-2022. Teknik penentuan sampel dalam penelitian ini menggunakan elemen-elemen yang terdapat pada analisis Cost Volume Profit yang diantaranya Contribution Margin, Break Even Point, Margin of Safety, serta analisis target laba menggunakan metode Least Square. Hasil penelitian menunjukkan bahwa Dalam konteks PT XYZ, efisiensi pengolahan biaya masih menjadi tantangan, terutama dalam mengendalikan biaya variabel yang sering mengalami peningkatan setiap periodenya. Meskipun biaya tetap menurun, perusahaan perlu fokus pada pengurangan biaya variabel untuk meningkatkan laba. Strategi perencanaan laba tahun 2023 mencakup peningkatan penjualan melalui strategi pemasaran yang berfokus pada kepuasan pelanggan dan kualitas produk. Peningkatan dan pemertahanan pelanggan baru menjadi kunci dalam meningkatkan produksi dan kinerja perusahaan. Analisis Cost Volume Profit (CVP) akan mempermudah manajer dalam mengevaluasi pengaruhnya pada perubahan biaya variabel maupun tetap terhadap total biaya, volume penjualan, dan laba, yang esensial untuk pengambilan keputusan dalam mencapai target penjualan yang menguntungkan dan menghindari risiko kerugian.
Analysis of Leadership Models in Islamic Education Management: A Case Study on Integrated Islamic Elementary Schools in Serang City Sudaryono
INTIFA: Journal of Education and Language Vol. 2 No. 1 (2025): INTIFA: Journal of Education and Language
Publisher : Penerbit Minhaj Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62083/intifa.v2i1.88

Abstract

The success or failure of a school depends on the quality of educators and education personnel and the leadership model of the principal in the management of Islamic education in the school. The factors behind this include poor leadership roles in developing the quality of educators and education personnel, such as the lack of competence of educators. In addition, factors that are quite influential are the management factor and the leadership role of the principal in improving the quality of educators and education personnel. The formulation of the problem is how the leadership and management model of the principal in implementing the vision and mission in improving the quality of educators and education at SDIT Al-Izzah Serang City. What are the obstacles to implementing the leadership and management model of school principals in implementing the vision and mission in improving the quality of educators and education at SDIT Al-Izzah. To find out the obstacles in management and leadership, the principal implements the vision and mission in improving the quality of educators and education at SDIT Al-Izzah. This study is a qualitative research with a literature review analysis method. The data collection method uses interview, observation and documentation techniques. The results of the study show that: the leadership and management model of the principal implementing the vision and mission in improving the quality of educators and education at SDIT Al-Izzah is optimal. Improving teachers' pedagogic competence is carried out with activities such as coaching and evaluation, holding workshops, IT-based learning training, standardizing the assessment system with the procurement of value processing applications. Teachers' personality competencies are fostered to improve their personality abilities that are steady, noble, wise, and authoritative and become role models for students. Teachers' social competence is honed through the 5 S program (smile, greeting, greeting, politeness, and courtesy), continuous training as tausiyah officers, tarbiyah, student guardian meetings, meetings with student guardian associations, meetings with committees. Teachers' professionalism is fostered by their ability to master subject matter broadly and deeply, which is carried out continuous improvement.