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Journal : Gemilang: Jurnal Manajemen dan Akuntansi

Analisis Penerapan Cost-Volume-Profit (CVP) pada Perencanaan Laba di Alma Network Solution Elsa Wantira; Rizky Ridwan; Retno Dyah Pekerti
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 6 No. 1 (2026): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v6i1.3423

Abstract

This study aims to analyze the application of cost-volume-profit (CVP) analysis as a profit planning tool at Alma Network Solution, a micro, small, and medium enterprise (MSME) providing internet services. The research method used is descriptive quantitative with a case study approach. The results show that in 2024, the company generated a contribution margin of IDR 58,343,314. The breakeven point was calculated at 1,320 customers, equivalent to IDR 170,087,380. The company’s margin of safety was recorded at -14%, indicating that actual sales in 2024 were not sufficient to cover the breakeven point. To achieve the expected profit, the company needs to reach a sales target of approximately 1,132 customer payments, or IDR 175,467,975 in total sales. Meanwhile, based on the CVP analysis, for a company experiencing losses, it is more advisable to focus on reaching the breakeven point without setting a specific profit target. In this case, the sales target to reach breakeven is IDR 191,609,760, equivalent to 1,488 customer payments. The conclusion of this analysis provides a basis for the company to plan its sales targets more optimally for profit planning, ensuring business sustainability in the coming year.
Co-Authors Adila, Sahila Aditha, Sandy Aditia Abdurachman Aditia Abdurachman Agustian, Aldy Agustina, Gina Agustina, ⁠⁠Friska Aidah, Risa Nur Aldy Agustian Alfin Nur Arifah Alfin Nur Arifah Alfin Nur Arifah Alfin Nur Arifah Alfin Alwin, Cindi Amalia Siti Khodijah Ardian, Muhamad Arif Muhamad Nurdin Astuti, Dewi Ratnasari Ayu, Intan Putri Aziz, Hilmi DADANG DADANG Dede Riswandi Dewi Ratnasari Astuti Dheri Febiyani Lestari Ekasari, Revalina Elsa Wantira Fadilah, Risa Asti Nur Fadillah, ⁠Tsabbit M Fadillatunnisa , Syifa Fatmasari, Santi Febiyani, Dheri Fitri Nurlaila Ginayah, Gina Hakim, Sofwan Mahmudil Halim, Cecep Abdul Hasan, Nurul Ismail Hera, Nurherawati Himawan, Hidayatulloh Ihsan, Adi Muhammad Nur Intan, Intan Ratna Dila Isnawati Isnawati Jaenudin, Ujang Eri Khodijah, Amalia Siti Malik, Rifki Abdul Malinda, Agia Salsa Maulidia, Eka Putri Media Aditia Abdurachman1 Media Aditia Abdurachman1 Mudakir, Ubaedillah Muhamad Nur Ihsan, Adi Mustari Mustari Nur Arifah, Alfin NURAENI, RANI Nurazizah, Eka Nurdin, Arif Muhamad Nurherawati Nurhidayah Nurjanah, Sinta Nurlaila, Fitri Pahmi, Syifa Nurul Pebrian, Ripan Prayoga, Cepi Juniar Putri, Dewi Andina Rachmanda, Yudi Setia Ramdani Al Falah Ramdani Al Falah Retno Dyah Pekerti Ridwan Fadilah Rina Madyasari Risa Asti Nur Fadilah Rismalasari, Risma Romansyah, Roni Rosyid, Dede Abdul Satrio, Muhamad Zulfikar Bintang Setia Rachmanda, Yudi Sindi Nopitasari Siti Mutmainah Sri Julianti Syifa Aenun Naja Taupik Akbar Taupik Akbar Titin Titin Tito Pinandita Yudi, Yudi Setia Rachmanda Yulianti, Reva