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Journal : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce

Analisis Cost Volume Profit Sebagai Dasar Perencanaan Laba Yang Diharapkan Yunda Kusumaningayu; Rusman Soleman; Rizky Wahyu Utami Ohorella
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 3 No. 1 (2024): Maret : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v3i1.2171

Abstract

Cost Volume Profit Analysis as a Basis for Expected Profit Planning (Case Study of Privately Owned Business "Ifamoy Home Industri"). Under the guidance of A company needs profit planning to help management determine the level of profit it wants to obtain, with Cost Volume Profit analysis which focuses on various factors that influence changes in profit components at the Ifamoy Home Industry company. This research aims to determine the application of Cost Volume Profit Analysis in the Ifamoy Home Industry. This research uses descriptive research. The data collection technique used is the Observation and Documentation Technique on existing income data at Ifamoy Home Industry. The results of this research show that the Total Calculation Profit is IDR. 828,000,0000.00, with a total Contribution Margin of IDR. 1,670,000,000 with a ratio of 0.8%, with a Total Break Even Point of Rp. 512,000,000, with a total margin of safety of Rp. 1,568,000,000, with a ratio of 75%, with profit planning to increase by (20%) in 2023 resulting in a profit of Rp. 2,508,200,000.
Pengaruh Kompetensi Aparatur Desa Dan Gaya Kepemimpinan Terhadap Kualitas Laporan Keuangan Desa Tri Ayu Yulianti Kotta; Rusman Soleman; Irfan Zamzam
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 3 No. 1 (2024): Maret : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v3i1.2182

Abstract

Village governments need to apply the principles of transparency and accountability in order to produce quality accounting information, villages must also manage their finances which come from natural resources which have a large role accepted by the village government. This research aims to find out how the competence of village officials and leadership style influence the quality of village financial reports. This research uses descriptive research. The data collection technique in this research is by conducting a field survey, namely using a questionnaire. The results of this research indicate that there is a significant positive influence of the village apparatus competency and leadership style variables on the quality of financial reports