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All Journal Journal of Accounting Science SAR (Soedirman Accounting Review): Journal of Accounting and Business AKTSAR: Jurnal Akuntansi Syariah QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi JURNAL AKUNTANSI JASF (Journal of Accounting and Strategic Finance) Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Informatics and Digital Expert (INDEX) Jurnal Ekonomi Perjuangan (JUMPER) Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Penelitian dan Pengabdian Masyarakat Perwira Journal of Community Development (PJCD) Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital
Retno Dyah Pekerti
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Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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Journal : Gemilang: Jurnal Manajemen dan Akuntansi

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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 Adittia, Rusi Adriani, Ai Sindi Akbar, Dendy Syaiful Alfalah, Ramdani Andriani, Ai Sindi Astuti, Dewi Ratnasari Dewi Liesnoor Setyowati Dewi Susilowati Eliada Herwiyanti Elin Herlina, Elin Elsa Wantira EVA FARIDAH Febriani, Melsa Fani Herdiyanti, Herdiyanti Hikmatyar, Missi Isyana Rahayu, Isyana Kartika, Risna Khodijah, Amalia Siti Madyasari, Rina MARLINA NUR LESTARI PUJI LESTARI Rahmayanti, Anggraeni Anisa Wara Rizky Ridwan Rudiana, Irfan Faris Siti Khodijah, Amalia sri sudiarti Syfa, Raisa Hillia Aini