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Novi Riani
Universitas Muhammadiyah Metro

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PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN KINERJA CV. RANDU SARI SATU TAHUN 2016-2018 Novi Riani
Derivatif : Jurnal Manajemen Vol 14, No 1 (2020): April
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v14i1.388

Abstract

In evaluating what has been achieved by CV. Randu Sari Satu then for an estimate of the changes in the financial condition of the business CV. Randu Sari Satu requires financial calculations with ratio analysis. Based on the background of the research above, the problem raised in this study is whether the financial ratios in 2016-2018 affect changes in performance on the CV. Randu Sari Satu? Based on the above problem formulation, the purpose of this study is to determine the effect of financial ratios on changes in performance on the CV. Randu Sari Satu. This research is focused on problem solving aimed at explaining the relationship between one variable with another variable in a qualitative and quantitative analysis. Based on the results of research and discussion, conclusions can be drawn namely current ratio, quick ratio, working capital to total assets, total debt to equity ratio, total debt to total capital assets, long term debt to equity ratio, total asset turnover, inventory turnover, average days inventory, working capital turnover, gross profit margin, net profit margin, return on investment and return on equity have no effect on changes in company performance. Based on the conclusions above, the following suggestions can be given To CV. Randu Sari Satu to further review the performance of CV. Randu Sari Satu which is run, it is intended to increase the benefits gained by CV. Randu Sari Satu. So the performance of CV. Randu Sari Satu can run according to the goals set. In this study, researchers measured the effect of financial ratios on changes in CV performance. Randu Sari One year 2016-2018. This research was carried out in a limited manner with the determination of population and sample in CV. Randu Sari Satu. The next researcher is expected to be able to develop other aspects and be able to use this research as a source of research material in subsequent studies. Keywords:Financial Ratios, Performance, CV. Randu Sari Satu
PERENCANAAN LABA DENGAN TITIK IMPAS SEBAGAI DASAR PENGAMBILAN KEPUTUSAN BAGI PIHAK PENGELOLA CV. RANDU SARI SATU Andrian Anwar L Nata; Novi Riani; Abshor Marantika; Epid Apriani
Derivatif : Jurnal Manajemen Vol 15, No 1 (2021): April
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v15i1.579

Abstract

CV. Randu Sari Satu is a place of business that produces various types of mattresses, pillows and bolsters made of cotton. So far, in running its business, CV. Randu Sari Satu costs not yet classified as full variable costs or fixed costs. Therefore, this study aims to determine the achievement of the break even point in CV. Randu Sari Satu 2016-2020 and the amount of margin of safety achieved by CV. Randu Sari Satu 2016-2020.The calculation in this study uses the calculation of the level of sales, safety margin analysis, selling price of decision makers, costs and volume of company profits.Based on the results of the analysis, it can be concluded that during 2016-2020, it can be seen that the highest breakeven point is in the year while the lowest breakeven point is in 2020. Meanwhile, the achievement of the highest quantity was in 2020. and the achievement of small quantities in 2016 and 2018. by CV. Randu Sari Satu is good and above the break-even point statistic, so CV. Randu Sari Satu is able to make a profit every year. Margin of Safety describes the distance between planned sales and sales at break-even. It can be seen that the margin of safety also provides information about the distance limit, where if the decline in sales exceeds the distance limit, the CV. Randu Sari Satu will suffer losses. Seeing the results of the calculations that have been dSatu, in 2018 the safety margin achieved by CV. Randu Sari Satu is only 26.9%, the lowest compared to other years. In 2016 CV. Randu Sari Satu is vulnerable to losses, because the smaller the safety margin means the faster CV. Randu Sari Satu suffered a loss. Meanwhile in 2019 the margin of safety was achieved by CV. Randu Sari Satu is only 74.3% which shows the highest value from other years, meaningthat 2019 is in a safe condition.Keywords : Profit Planning, Break Even Point