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All Journal JURNAL RELASI STIE MANDALA JEMBER Jurnal Manajemen dan Kewirausahaan (JMDK) ABDIMAS SILIWANGI International Journal of Social Science and Business Jurnal Ilmiah Ecobuss JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) JIAI (Jurnal Ilmiah Akuntansi Indonesia) CERMIN: Jurnal Penelitian Jurnal EK dan BI Jupeko (Jurnal Pendidikan Ekonomi) Jurnal Bisnisman : Riset Bisnis dan Manajemen Jurnal Info Sains : Informatika dan Sains Jurnal Kolaboratif Sains Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ilmu Manajemen Advantage Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Abdi Panca Marga DEVELOPMENT : Journal of Community Engagement International Journal of Humanities Education and Social Sciences Gemilang: Jurnal Manajemen dan Akuntansi Innovative: Journal Of Social Science Research Jurnal Ekonomi dan Kewirausahaan West Science West Science Interdisciplinary Studies JUMAD Journal Management, Accounting, & Digital Business Relasi : Jurnal Ekonomi Moneter : Jurnal Ekonomi dan Keuangan International Journal of Community Service Implementation Jurnal Ekonomi, Manajemen, Akuntansi
Joni Hendra
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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PENINGKATAN KAPASITAS PELAKU USAHA MIE JEBEW MELALUI PENDAMPINGAN ANALISIS BREAK EVEN POINT DALAM PENENTUAN TITIK IMPAS PENJUALAN M. Ridho Ansori; M. Rifki Andriyansyah; Diska Fitra; Joni Hendra
DEVELOPMENT: Journal of Community Engagement Vol. 4 No. 2 (2025): Juni
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/djce.v4i2.2029

Abstract

Break Even Point (BEP) merupakan salah satu alat analisis keuangan yang penting dalam dunia bisnis untuk menentukan titik di mana total pendapatan setara dengan total biaya, sehingga perusahaan tidak mengalami laba maupun rugi. Penelitian ini bertujuan untuk menganalisis titik impas pada usaha “Mie Jebew Jebret” yang beroperasi di Café Print Kota Bengkalis dengan menggunakan pendekatan fungsi linear. Penelitian memfokuskan pada tiga variabel utama yaitu biaya tetap, biaya variabel per unit, dan harga jual per unit. Berdasarkan data yang diperoleh, biaya tetap usaha adalah sebesar Rp5.000.000 per bulan, biaya variabel per porsi sebesar Rp8.000, dan harga jual per porsi sebesar Rp12.000. Dengan menggunakan rumus BEP: Q=FCP−VCQ = \frac{FC}{P - VC}Q=P−VCFC​, diperoleh bahwa titik impas tercapai pada penjualan sebanyak 1.250 porsi per bulan, di mana total pendapatan dan biaya sama-sama mencapai Rp15.000.000. Analisis ini diperkuat dengan visualisasi grafik hubungan antara volume penjualan, pendapatan, dan biaya, yang menunjukkan perpotongan antara fungsi pendapatan dan biaya total pada titik impas tersebut. Hasil penelitian ini memberikan kontribusi strategis dalam pengambilan keputusan manajerial, khususnya dalam menetapkan target penjualan, merancang kebijakan harga, dan mengelola struktur biaya guna memastikan keberlangsungan dan profitabilitas usaha secara optimal.
Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Perusahaan Telekomunikasi di Indonesia Joni Hendra; Nurisa Nurisa; Sofie Fadma Sari; Suci Nirwani
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2060

Abstract

The telecommunications industry in Indonesia plays a vital role in supporting digital transformation and national economic growth. With the increasing demand for communication and data services, telecommunications companies face challenges in maintaining optimal financial performance. This study aims to analyze the financial performance of telecommunications companies in Indonesia through financial ratio analysis. The method used is library research, by reviewing literature related to financial ratios, including liquidity, solvency, activity, and profitability ratios. This analysis seeks to identify the financial strengths and weaknesses of the companies across various aspects. The results show that financial ratios can provide a comprehensive overview of a company's financial condition, including its ability to meet short-term obligations, manage debt, and generate profits. These findings have important implications for company management in making strategic decisions, as well as for investors aiming to evaluate the financial performance of telecommunications companies. It is expected that the results of this analysis will serve as a basis for improving financial efficiency and enhancing the competitiveness of companies amid the evolving dynamics of the telecommunications industry.
Pentingnya Laporan Keuangan dalam Menilai Kinerja Keuangan Ahmad Hafizi; Joni Hendra; Selvi Darma Yanti; Suratin Suratin; Yulfi Hartati
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2082

Abstract

In the current era, the development of technology is very rapid and increasingly sophisticated, it is used to find out financial statements in companies. The purpose of this study is to assess the company. This analysis has benefits for the company as input on the importance of financial reports in terms of assessing the performance of a company to make decisions in the future or in the future. For analysts, it can be useful to find out statements about company performance. This analysis generally uses a literature review method with descriptive quantitative data. The data source for this analysis is from secondary data, namely indirect data sources through literature, notes, and existing books. Performance is financial performance which is a description of the financial condition of a company in a certain period both in terms of raising funds and channeling funds, which is measured by the indicators of capital adequacy, liquidity and profitability. The advantages of the importance of performance appraisal for management are to manage organizational operations, assist decision making, identify employee training and development needs, provide feedback to employees how leaders reward their performance, provide a basis for award distribution to employees
Co-Authors Abdul Basit Abdul Hanif Achmad Lodry Maspaitela Adhi Bawono Agung Yatiningrum Agus Hermawan Agustina Pujiastuti Ahmad Hafizi Ahmad Iskandar R Ahmad Iskandar Rahmansyah Albert Steinado Lava Alief Muhammad Amani, Tatik Aminatul Faidah Andika M Iqbal Andri Triyantoro Ardila Prihadyatama Arief Yanto Rukmana Chairul Hakim Cindy Claudia Dani Hari Tunggal Prasetiyo Dede Hertina Della Maretha Dhany, Umi Rahma Diska Fitra Dwi Rahayu Dwi Rizqy Husniah Devi Ella Sofiatun Nisah Elok Dwi Vidiyastutik Elsa Salsabila Elvina Safitri Eva Yuniarti Utami Febri Suaida Rosalinawati Gita Fadillah Ramadhani Heny Herawati Heppi Syofya, Heppi Herawati Herawati Hermawan, Dedi Joko Herry Ramadhani Hery Koesharjono Hisbinnisa Hasna Aulia Ghalda Ilyas Maulana Maulana Imamatul Khoria Khoiru Sabila Kholili Arsat Sukaji Khusnik Hudzafidah Khusnik Hudzafidah Khusnul Chotima Khusnul Khotimah Loso Judijanto M Pillo Alfarabi M. Ridho Ansori M. Rifki Andriyansyah Machin Mochammad Fajar Al hakim Mohammad Saiful Bahri muhammad ilham Muhammad Reza Aulia Muhammad Rizki Yusuf Nova Dwi Anggraeni Nurisa Nurisa Nurul Izzah R Hery Koeshardjono R. Hery Koeshardjono Rheina Cindyta Nur Azizah Rifky Ardiansyah Rosa Dina Rustianawati, Mutimmah Saifullah Saifullah Seger Priantono Selvi Darma Yanti Sentris Ranjanis Siti Chamdanah Siti Masluha Siti Murasih Sofie Fadma Sari Suci Nirwani Sudarmiatin Suratin Suratin Syahrian Barret Yudha Paksi Syarif Hidayatullah Elmas Tatik Amani Teguh Virgiawan Titien Agustina Titin Krisnawati Tria Oca Ariska Tumini Vivin Tri Astuti Widayanto, Mutinda Teguh Yekti Rahajeng Yekti Rahajeng Yohanes Paulus Luciany Yulfi Hartati Zalfa' Nur Auliya Putri Pramana