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Septiana, Tian
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Economics, Econometrics & Finance

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ANALISIS COST VOLUME PROFIT SEBAGAI DASAR PERENCANAAN LABA PERUSAHAAN YANG DIHARAPKAN Simon, Alex; Septiana, Tian; Suci, Rama Gita
Research in Accounting Journal (RAJ) Vol. 2 No. 2 (2021): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i1.97

Abstract

A company needs planning to assist management in estimating the level of profit to be obtained, with a Cost-Volume-Profit analysis that focuses on various factors that influence changes in the earnings component. This study aims to determine the application of CVP analysis as a basis for expected earnings planning for the second quarter of 2020. The method used is a descriptive method with a case study approach. Researchers gather company information and then conduct data analysis. CVP analysis is performed with break event point (BEP) analysis, contribution margin, and margin of safety. The results showed that in the first quarter the contribution margin was IDR 32,424,125. The minimum sales are IDR 19,330,018 and the break-even point is IDR 39,838,182. The company set a profit of 20% from the first quarter. To achieve the expected profit, sales are targeted at Rp. 62,775,909 in the second quarter. Management can apply CVP analysis to assist in planning earnings in the following quarter.
ANALISIS PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE PADA PT. FITRA WIKA Simmon, Alex; Septiana, Tian; Ramadhania Putri, Nadila
Research in Accounting Journal (RAJ) Vol. 2 No. 1 (2021): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i2.746

Abstract

The rapid development of the world requires business people to develop the implementation of a better corporate governance system. This research is a qualitative research with data collection methods using interview and observation techniques. The purpose of this research is to find out how the application of the principles of good corporate governance in PT. Fitra Wika. The results showed that on the principle of transparency, the company has provided information to internal and external parties. The submission is made orally and in writing. On the principle of accountability, the company has an internal control system, performance measures, and company targets. on the principle of responsibility, the company has carried out its corporate social responsibility by not polluting the environment, providing social assistance, and complying with government regulations. On the principle of independence, the company does not have any intervention from other parties. In fairness, every part of the company gets the same treatment.
Co-Authors Ramadhania Putri, Nadila Simmon, Alex Simon, Alex Suci, Rama Gita