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All Journal Management Studies and Entrepreneurship Journal (MSEJ) Ekalaya : Jurnal Ekonomi Akuntansi
Rusadi, Lia Atthahira
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Perencanaan Laba yang Diharapkan Menggunakan Analisis CVP Rusadi, Lia Atthahira; Somad, Tiara Risonia; Ratih Kusumastuti
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 2 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i2.122

Abstract

Cost volume profit analysis (cost volume profit) is a tool in planning the profit expected by the company by connecting the links between costs, volumes, and profits of a company. While profit planning is to determine what actions the company's management will take during a certain period of time in relation to the profit target to be achieved by the company. The purpose of this research is to describe the results of the cost volume profit analysis in profit planning which is expected to use cost volume profit analysis. This research was conducted at PT. Unilever Indonesia Tbk. which have been listed on the IDX. The method used in this research is descriptive method. While the analysis used in this study is quantitative analysis in which there is a calculation of cost volume profit analysis and profit planning. This profit volume cost analysis will be analyzed using break even point analysis, margin of safety, operating leverage and profit target planning analysis. The data used comes from the 2019- 2021 profit and loss financial statements belonging to PT Unilever Indonesia Tbk. Companies that have many product variants such as PT Unilever Indonesia Tbk are suitable to use cost- volume profit analysis as the basis for planning corporate profits. The results of the study generally show that the company is able to exceed the expected profit target and exceed the break-even point, even though the value and ratio of the margin of safety decreased successively from 2019 to 2021.
Uji Tingkat Akurasi Model Prediksi Kebangkrutan pada Perusahaan Sektor Kesehatan di Bursa Efek Indonesia Tahun 2012-2022 Rusadi, Lia Atthahira; Mukhzarudfa, Mukhzarudfa; Friyani, Rita
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5456

Abstract

The purpose of this research is to determine the level of accuracy or accuracy of the Altman Z-Score, Fulmer, Grover, Springate, Taffler, Zavgren and Zmijewski models in predicting bankruptcy in Health sector companies listed on the Indonesia Stock Exchange. The period of years in this study is 2012 to 2022. This type of research used is a descriptive quantitative design. The population in this study amounted to 33 health sector companies. Then the sample of this study amounted to 9 with a period of 11 years which resulted in a total of 99 samples with the sampling process using the sampling method to be used in this study is the judgment sampling method, which is one form of purposive sampling. The data used is secondary data in the form of company financial reports from the website www.idx.co.id. The grover and fulmer model is determined as the most accurate model in predicting the bankruptcy of Health sector companies listed on the Indonesia Stock Exchange based on the results of this study with a score of 100%. The next model is the zavgren model with a score of 94.95%, and the zmijewski model with a score of 92.93%. Furthermore, followed by the springate model with a score of 83.84%, the taffler model of 70.71% and the last place is occupied by the altman z-score model with an accuracy score of only 53.54%.
Co-Authors FRIYANI, RITA Mukhzarudfa, Mukhzarudfa Ratih Kusumastuti Somad, Tiara Risonia