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All Journal Optimal: Jurnal Ekonomi dan Manajemen
Dewi Murtasima
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Penerapan Akuntansi Manajeman Terhadap Kinerja Keuangan Café Boedjang Lapoek Nanda Isnia; Dewi Murtasima; Wida Rifa Septiani
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 4 No. 1 (2024): Maret : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v4i1.2640

Abstract

Every business needs planning to assist management in interpreting the level of profit it wants to earn. This research aims to examine management accounting standards which are useful for owners in making future decisions in order to evaluate the financial performance of the Boedjang Lapoek cafe. The method used is a descriptive method with a case study approach. The research collects company information through interviews and direct observation with the owner of the Boedjang Lapoek cafe, then carries out data analysis. The results of the analysis show that Boedjang Lapoek Cafe has implemented management accounting in its business activities by making decisions based on profit and loss reports. It is known that in May the margin contribution was IDR. 5,616,092. The break-even point is IDR 14,287,838, and the safety margin is IDR. 690.162. However, it is necessary to evaluate that the Boedjang Lapoek Cafe is not optimal in implementing management accounting due to the lack of a team of experts in the field.
Co-Authors Nanda Isnia Wida Rifa Septiani