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Journal : Ulil Albab

PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA (BUMDes) STUDI KASUS PADA BUMDes KEMBANG DESA KEMIRI KECAMATAN PANTI Maya Ilma Navi’ah; Norita Citra Yuliarti; Elok Fitriya
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 1 No. 7: Juni 2022
Publisher : CV. Ulil Albab Corp

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Abstract

This research aims to find out how financial management carried out by BUMDes Kembang, Kemiri Village, Panti District inorder to optimize the potential of the village. The research includes descriptive research with a qualitative approach. The results of this study show that the financial management carried out by BUMDes Kembang is carried out cooperatively and participatively, all BUMDes administrators participate in the process of managing BUMDes operations although there are obstacles that sometimes occur don’t make it an obstacle not to participate in the development of BUMDes. In its financial management, BUMDes Kembang carries out the planning, implementation, management, reporting and accountability stages. However, in the implementation and administration stage of BUMDes Kembang it is still not appropriate. At the implementation stage, the recording is still simple and has not yet arrived in the general ledger. Administration is carrid out when there is assistance from outside parties.
Analisis Cost-Volume-Profit sebagai Alat Bantu Perencanaan Laba pada CV. Obor Inti Boga Jember Fajar Dwi Safitri; Norita Citra Yiarti; Elok Fitriya
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 4: Maret 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i4.1459

Abstract

Cost Volume Profit is one method that can help MSMEs to make the desired profit planning by considering many aspects, starting from the contribution margin, safety margin, breakeven point and operating leverage. This makes a separation between variable costs and fixed costs in the company, so that the company is safer in planning profits as expected. CV. The Boga Core Torch is one of the objects used in this research, because during the pandemic CV. Torch Inti Boga experienced a fluctuating turnover, thus affecting the company's profit. So that the results of the CVP research on CV. Boga Inti Torch is an expected profit of 15% of sales, which means Rp. 1.554.458.831, with sales to be achieved of Rp. 5.056.329.688 with a quantity to be sold of 88.000.864 Kw.