Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Indonesian Financial Review
Handayani, Murnaningsih Wahyu
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Perencanaan Produksi Dengan Metode Titik Impas (Break Even Point) Handayani, Murnaningsih Wahyu
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 2 (2023): Juni 2023 - Oktober 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i2.15875

Abstract

Analisis Titik Impas (Break Even Point/BEP) ialah analisis teknis yang mengkaji hubungan antara biaya tetap, biaya variabel, keuntungan dan volume operasi. Konsep analisis Break Even dapat membantu Industri Rumah Tangga merencanakan keuntungan dan mengelola usaha sehingga kerugian dapat diminimalkan. Penelitian ini dilakukan di Industri Rumah Tangga Geblek Renny. Arah dari penelitian ini ialah agar mengetahui harga pokok produksi, harga jual dan keuntungan yang diperoleh serta menentukan besaran BEP. Metode penelitian untuk mengumpulkan informasi meliputi wawancara, observasi, dokumentasi, dan kajian literatur. Alat analisis yang dipakai dipenelitian ini ialah dengan memakai metode grafik dan matematis untuk menghitung BEP baik pada unit produksi maupun Rp. penjualan per 1 bulan produksi. Dari analisis tersebut diketahui bahwa satuan BEP adalah 321 satuan dan rupiah BEP adalah Rp. 8.025.000,- dan perusahaan memperoleh keuntungan sebesar Rp. 4.475.000,-Break iEven iPoint iAnalysis i(Break iEven iPoint/BEP) iis ia itechnical ianalysis ithat iexamines ithe irelationship ibetween ifixed icosts, ivariable icosts, iprofit, iand ioperating ivolume. iThe iconcept iof iBreak iEven ianalysis ican ihelp iHome iIndustry iplan iprofits iand imanage ithe ibusiness iso ithat ilosses ican ibe iminimized. iThis iresearch iwas iconducted iat ithe iGeblek iRenny iHome iIndustry. iThis istudy iaims ito idetermine ithe icost iof iproduction, iselling iprice, iprofit iearned, iand ithe iamount iof iBEP. iResearch imethods ifor igathering iinformation iinclude iinterviews, iobservation, idocumentation, iand iliterature ireview. iThe ianalytical itool iused iin ithis istudy iis ito iuse igraphical iand imathematical imethods ito icalculate iBEP ifor iboth iproduction iunits iand iRp. isales iper i1 imonth iof iproduction. iThis ianalysis ishows ithat ithe iBEP iunit iis i321 iunits iand ithe iBEP irupiah iis iRp. i8,025,000, i- iand ithe icompany imakes ia iprofit iof iRp. i4,475,000
Evaluating Financial Risk and Pricing Accuracy Using Full Costing: A Case Study on UMKM Tempe Mbak Novi in Purworejo Abbas, Yeni Elfiza; Asmilia, Nur; Handayani, Murnaningsih Wahyu
Indonesian Financial Review Vol. 5 No. 2 (2025)
Publisher : Yayasan Pendidikan Penelitian Pengabdian Al-amsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55538/ifr.v5i2.113

Abstract

This study evaluates the financial risk implications of pricing inaccuracy and analyzes the effectiveness of the full costing method in improving financial decision-making within small enterprises. Using a case study of UMKM Tempe Mbak Novi in Purworejo, Indonesia, the research integrates cost accounting with financial risk evaluation to assess how incomplete cost allocation affects profitability, liquidity, and cash flow stability. Data were collected through interviews, observations, and documentation. Results show that the firm’s cost-of-production calculation underestimates total costs by IDR 4,074,000 compared to the full costing approach. This mispricing leads to a potential profit loss of 24.1% and increases financial risk exposure, particularly cash flow volatility and underpricing risk. The findings suggest that implementing a full costing system enables more accurate pricing, strengthens financial sustainability, and reduces operational risk for micro and small enterprises
Co-Authors Abbas, Yeni Elfiza Asmilia, Nur