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Fitria Rahmi
Universitas Andalas
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Analisis Cost Volume Profit (CVP) dalam Perencanaan Laba pada UMKM Berkat Usaha Fitria Rahmi; Hafisyah Hafisyah; Reni Dahar; Nino Sri Purnama Yanti
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 25 No 2 (2023): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v25i2.968

Abstract

UMKM Berkat Usaha is a micro business unit that has never calculated production costs in detail and applied a cost volume profit (CVP) analysis, but only recorded costs incurred to calculate its profit. The purpose of this research is to calculate Cost Volume Profit (CVP) for UMKM Berkat Usaha as a tool in profit planning, so that it can determine the sales targets that must be obtained by UMKM Berkat Usaha in achieve the profit targets set. The method used in this research is descriptive qualitative method with a case study approach. Data obtained through interviews, surveys and documentation CVP analysis is carried out by analyzing break event point (BEP), contribution margin, and margin of safety. This research shows that in 2023 the contribution margin is IDR 39,989,216. breakeven point in 2023 IDR 22,016,535. UMKM Berkat Usaha can apply CVP analysis to assist in planning profits in the coming year. The company targets a profit of IDR 10,000,000 for the next 5 months. To achieve the expected profit, sales are targeted at IDR 17,160,000 ABSTRAK UMKM Berkat Usaha merupakan unit usaha mikro pembuatan kerupuk yang selama menjalankan usaha belum pernah menghitung secara rinci biaya produksi dan menerapkan analisis cost volume profit (CVP), namun hanya melakukan pencatatan atas biaya-biaya yang terjadi dalam satu bulan untuk perhitungan labanya. Tujuan dari penelitian adalah untuk melakukan perhitungan Cost Volume Profit (CVP) pada UMKM Berkat Usaha sebagai alat bantu dalam perencanaan laba, sehingga dapat menentukan target penjualan yang harus diperoleh UMKM Berkat Usaha dalam memenuhi target laba yang ditetapkan. Metode yang digunakan adalah metode deskriptif kualitatif dengan pendekatan studi kasus. Data diperoleh melalui wawancara, survey dan dokumentasi Analisis CVP dilakukan dengan melakukan analisa break event point (BEP), contribution margin, dan margin of safety. Penelitian ini menunjukkan di tahun 2023 margin kontribusi sebesar Rp 39.989.216. titik impas tahun 2023 Rp22.016.535. UMKM berkat usaha dapat menerapkan analisis CVP untuk membantu dalam merencanakan laba di tahun mendatang. Perusahaan menargetkan laba Rp10.000.000 untuk 5 bulan kedepan. Untuk mencapai laba sesuai yang diharapkan, penjualan ditargetkan sebesar Rp17.160.000
Kohesivitas Kelompok Terhadap Semangat Kerja Pegawai Di Puskesmas Nanggalo Kota Padang Satrifa Rifedi; Fitria Rahmi; Lala Septiyani Sembiring
Jurnal Simki Economic Vol 4 No 2 (2021): Volume 4 Nomor 2 Tahun 2021
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v4i2.116

Abstract

The purpose of this study is to see whether there is an influence of group cohesiveness on employees morale at the Nanggalo Padang Health Center. This study used a quantitative method by using a scale of psychological research instruments namely Group Cohesiveness Scale and Scale Morale. The sampling technique used saturated sampling technique by making all populations as samples. The results showed that Ha was accepted as evidenced by the measurement of a logistic regression analysis with a significance level (p) = 0,000 <0.05, it can be concluded that there was an influence of group cohesiveness on work morale of the employees at Nanggalo Padang Health Center.
Co-Authors Asra Dewika Astria Tika Fanis Dwi Puspasari Firza Abdul Rachman Hafisyah Hafisyah lala septiyani sembiring, lala septiyani Liliyana Sari Lola Nofriyanti Nino Sri Purnama Yanti Rani Armalita Raudhatul Husni Reni Dahar Satrifa Rifedi Septi Mayang Sari Sesria Iidh Arima Siti Afifi Luthfia Suli Sri Rejeki Ummul Khairat Yantri Maputra