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All Journal Jurnal Pengembangan Manajemen, Bisnis, Keuangan dan Perbankan Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Management Studies and Business Journal
Alhumairo, Kamila
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS BREAK EVEN POINT DAN PERENCANAAN LABA DALAM PENGAMBILAN KEPUTUSAN PADA DAPOER HnH Rahmi, Mega; Ramadhani, Ilas; Alhumairo, Kamila; Safitri, Lidia; Amanda, Putri; Putra, Yosep Eka
Management Studies and Business Journal (PRODUCTIVITY) Vol. 1 No. 12 (2024): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/fc0hxb27

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Break Even Point (BEP) dan Perencanaan Laba dalam mendukung pengambilan keputusan bisnis di Dapoer HnH, yang berlokasi di Jorong Kubu Rajo, Kelurahan Limo Kaum, Kecamatan Limo Kaum, Kabupaten Tanah Datar. BEP digunakan untuk menentukan titik impas, yaitu kondisi di mana pendapatan sama dengan total biaya sehingga tidak ada laba atau rugi. Margin kontribusi digunakan untuk mengukur kontribusi setiap unit penjualan dalam menutup biaya tetap dan menghasilkan laba. Metode penelitian ini bersifat deskriptif kuantitatif, dengan pengumpulan data keuangan dari Dapoer HnH yang relevan. Data dianalisis untuk menghitung BEP, margin kontribusi, serta perubahan laba berdasarkan berbagai skenario volume penjualan. Pendekatan ini mengevaluasi hubungan antara biaya, volume penjualan, dan laba, sehingga membantu Dapoer HnH dalam menyusun strategi bisnis yang lebih efektif. Hasil penelitian menunjukkan bahwa penerapan BEP membantu Dapoer HnH menentukan target penjualan minimum untuk mencapai impas, sementara perencanaan laba memberikan wawasan mengenai dampak perubahan volume penjualan terhadap profitabilitas. Penerapan kedua konsep ini memungkinkan Dapoer HnH merancang strategi keuangan yang lebih terinformasi, mengoptimalkan operasional, dan meningkatkan laba. Penelitian ini diharapkan dapat memberikan kontribusi signifikan bagi pengelolaan keuangan Dapoer HnH dan menjadi referensi praktis bagi pelaku usaha lain.
ANALISIS BREAK EVEN POINT DAN PERENCANAAN LABA DALAM PENGAMBILAN KEPUTUSAN PADA DAPOER HnH Rahmi, Mega; Ramadhani, Ilas; Alhumairo, Kamila; Safitri, Lidia; Amanda, Putri; Putra, Yosep Eka
Management Studies and Business Journal (PRODUCTIVITY) Vol. 1 No. 12 (2024): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/03pee724

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Break Even Point (BEP) dan Perencanaan Laba dalam mendukung pengambilan keputusan bisnis di Dapoer HnH, yang berlokasi di Jorong Kubu Rajo, Kelurahan Limo Kaum, Kecamatan Limo Kaum, Kabupaten Tanah Datar. BEP digunakan untuk menentukan titik impas, yaitu kondisi di mana pendapatan sama dengan total biaya sehingga tidak ada laba atau rugi. Margin kontribusi digunakan untuk mengukur kontribusi setiap unit penjualan dalam menutup biaya tetap dan menghasilkan laba. Metode penelitian ini bersifat deskriptif kuantitatif, dengan pengumpulan data keuangan dari Dapoer HnH yang relevan. Data dianalisis untuk menghitung BEP, margin kontribusi, serta perubahan laba berdasarkan berbagai skenario volume penjualan. Pendekatan ini mengevaluasi hubungan antara biaya, volume penjualan, dan laba, sehingga membantu Dapoer HnH dalam menyusun strategi bisnis yang lebih efektif. Hasil penelitian menunjukkan bahwa penerapan BEP membantu Dapoer HnH menentukan target penjualan minimum untuk mencapai impas, sementara perencanaan laba memberikan wawasan mengenai dampak perubahan volume penjualan terhadap profitabilitas. Penerapan kedua konsep ini memungkinkan Dapoer HnH merancang strategi keuangan yang lebih terinformasi, mengoptimalkan operasional, dan meningkatkan laba. Penelitian ini diharapkan dapat memberikan kontribusi signifikan bagi pengelolaan keuangan Dapoer HnH dan menjadi referensi praktis bagi pelaku usaha lain.
Proposal For the Implementation of Isak 335 In the Presentation of Financial Reports of Children's Care Institutions (PSAA) Hamzah Ludin Fitri, Sri Adella; Ramadhani, Ilas; Alhumairo, Kamila; Safitri, Lidia; Amanda, Putri
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i2.510

Abstract

This research aims to identify and improve transparency and accountability in the preparation of financial reports at the Hamzah Ludin Child Social Welfare Institution (PSAA), located at Jl. Kutianyir, Simpang Baringin Tumbang, Kenagarian Kubang, Guguak Subdistrict, Lima Puluh Kota Regency, by referring to ISAK 335. ISAK 335 is a standard that provides guidelines for preparing financial statements for social institutions, which often face challenges in understanding and applying the correct accounting principles. The main issue raised in this study is the difficulty faced by PSAA Hamzah Ludin in preparing financial reports in accordance with ISAK 335, caused by the lack of understanding among the management regarding the correct accounting standards and the relevance of their application in the context of social institutions. The research method used is a qualitative approach, with the primary data collection technique being in-depth interviews with the management of PSAA Hamzah Ludin. The interviews were conducted using two approaches: structured and semi-structured interviews, to explore in more detail the recording and presentation of financial reports at the institution. The findings indicate that despite initial understanding challenges, the implementation of ISAK 335 can improve the quality of financial reports at PSAA Hamzah Ludin. The application of this standard can enhance transparency and accountability, as well as strengthen financial management at the social institution. This study also provides several strategic recommendations, including training for the management on the appropriate accounting standards, to facilitate PSAA Hamzah Ludin in preparing financial reports that are more in line with applicable regulations and improve the overall performance of the institution.
Penyusunan Laporan Keuangan Fotocopy Pamura Sesuai Dengan SAK EMKM Putra, Yosep eka; Devi, Nayla Permata; Alhumairo, Kamila; m, Melati; Safitri, Lidia; Rahmi, Mega
PRISMAKOM Vol 23 No 1 (2025): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v23i1.142

Abstract

Financial reporting issues remain a major challenge for many micro and small enterprises, including Fotocopy Pamura, which initially operated without formal bookkeeping, asset records, or standardized financial statements. This study examines the preparation of financial statements for Fotocopy Pamura based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Using a descriptive qualitative approach, data were collected through observation, interviews, and documentation to analyze the recording practices and reporting procedures applied in the business. The results show that the enterprise did not maintain systematic records of income, expenses, capital changes, or fixed assets, and there was no separation between the main unit and its branch. After applying SAK EMKM, the business successfully produced structured and reliable reports, including an income statement, statement of financial position, statement of cash flows, statement of changes in equity, and consolidated financial statements. The application of SAK EMKM significantly improved the relevance and reliability of financial information, enhanced transparency, and supported more accurate managerial decision-making. These findings highlight the importance of standard-based reporting for micro and small enterprises to strengthen financial accountability and business sustainability.
Co-Authors Amanda, Putri Devi, Nayla Permata M, Melati Mega Rahmi Putra, Yosep Eka Ramadhani, Ilas SAFITRI, LIDIA