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All Journal Jurnal Agro Indragiri Accounting Research Unit (ARU JOURNAL) JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Aurel Ramadhanti Surya
Universitas Negeri Medan
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance

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Analisis Perencanaan Laba dengan Metode Break Even Point pada PT. Ultrajaya Milk Industry & Trading Tbk Tuti Sriwedari; Heva Gracia Manurung; Cris Diana Sidabutar; Aurel Ramadhanti Surya
Accounting Research Unit (ARU Journal) Vol 7 No 1 (2026): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol7iss1pp58-67

Abstract

Penelitian ini bertujuan untuk menganalisis perencanaan laba PT Ultrajaya Milk Industry & Trading Company Tbk menggunakan metode Break Even Point (BEP). Perusahaan yang bergerak di industri makanan dan minuman ini mencatatkan penjualan neto sebesar Rp 8.874 miliar dengan laba bersih Rp 1.154 miliar pada tahun 2024. Penelitian menggunakan pendekatan deskriptif kuantitatif dengan data sekunder dari laporan keuangan konsolidasian audited tahun 2024. Analisis dilakukan melalui klasifikasi biaya, perhitungan contribution margin, Break Even Point, margin of safety, dan simulasi skenario target laba. Hasil penelitian menunjukkan bahwa struktur biaya perusahaan didominasi biaya variabel sebesar Rp 5.724 miliar (77,6%) dengan biaya tetap Rp 1.656 miliar (22,4%). Break Even Point berada pada level penjualan Rp 4.665 miliar dengan margin of safety 47,4%, mengindikasikan posisi keuangan yang solid. Contribution margin ratio sebesar 35,5% menunjukkan setiap rupiah penjualan berkontribusi 35,5 sen untuk menutup biaya tetap dan menghasilkan laba. Simulasi perencanaan laba mengungkapkan bahwa untuk meningkatkan laba hingga 30% menjadi Rp 1.500 miliar, perusahaan hanya memerlukan peningkatan penjualan sebesar 0,2%. Analisis sensitivitas menunjukkan perubahan biaya variabel memiliki dampak paling signifikan terhadap pencapaian target laba. Penelitian ini memberikan rekomendasi strategis bagi manajemen untuk fokus pada pengendalian biaya variabel dan efisiensi operasional dalam mencapai target profitabilitas
PERAN ENTERPRISE RESOURCE PLANNING (ERP) DALAM OPTIMALISASI RANTAI PASOK DI PABRIK PENGOLAHAN BAWANG MERAH: STUDI KASUS GUDANG BAWANG JONPITER SILAEN DI MEDAN Dionisius Sihombing; Aurel Ramadhanti Surya; Waidan Nur Siregar; Hawila Sabta Pangaribuan; Ahmad Hidayat Pandia; Dhea Gysela Br Marpaung
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 5 No 1 (2026): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v5i1.267

Abstract

Shallot trading businesses face persistent challenges in supply chain coordination, particularly regarding unstable agricultural yields, pest infestations, and volatile commodity prices, which demand a more structured information management system. This study aims to examine how the Enterprise Resource Planning (ERP) framework can strengthen supply chain operations at Gudang Bawang Jonpiter Silaen in Medan City. A qualitative case study design was adopted, with in-depth interviews conducted with the business owner as the primary data source, supplemented by academic literature. Findings reveal that the business operates through interconnected stages sourcing shallots from farmers, warehouse storage, product grading, and distribution to market traders where existing documentation practices already mirror the core logic of ERP. The study concludes that transitioning toward a fully integrated ERP-based platform holds significant potential for improving operational productivity, reducing data inconsistencies, and sustaining a well-coordinated distribution network. It is recommended that the business gradually adopt a digital recording system that integrates procurement, inventory control, and sales transactions into a unified platform.
ANALISIS SUBSISTEM AGRIBISNIS PADA USAHA SAYURAN HIDROPONIK BERBASIS NUTRIENT FILM TECHNIQUE (NFT) DI KOTA MEDAN STUDI KASUS PADA UMKM UDA SARAH Hendra Saputra; Saniah Lidiya Hawani; Cris Diana Sidabutar; Heva Gracia Manurung; Joanna Brigitta; Aurel Ramadhanti Surya
Jurnal Agro Indragiri Vol. 11 No. 2 (2026): Jurnal Agro Indragiri
Publisher : Fakultas Pertanian, Program Studi Agroteknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/sdv81h29

Abstract

The development of urban agriculture through hydroponic technology is one solution toaddress land limitations and the increasing public demand for fresh and hygienic vegetables.This study aims to analyze the implementation of agribusiness subsystems in a hydroponicvegetable business based on Nutrient Film Technique (NFT) in Medan City with a case studyof the MSME "Uda Sarah". This study uses a qualitative approach with a case study design todeeply understand agribusiness management practices in micro-scale hydroponic businesses.Data collection was conducted through field observations, in-depth interviews with businessowners, documentation, and literature studies. Data analysis used the interactive analysismodel of Miles, Huberman, and Saldaña which includes data condensation, datapresentation, and drawing conclusions. The results show that the agribusiness system in theMSME "Uda Sarah" has been running through four main subsystems, namely the upstreamsubsystem, the farming subsystem (on-farm), the downstream or post-harvest subsystem,and the supporting service subsystem. The application of NFT technology supported byprecision nutrient management and a gradual planting system (rolling system) is able tomaintain production continuity and business efficiency. However, limited access to financing,business legality, and digital marketing optimization remain challenges in developinghydroponic businesses on a MSME scale in urban areas.
Co-Authors Ahmad Hidayat Pandia Cris Diana Sidabutar Dhea Gysela Br Marpaung Dionisius Sihombing Hawila Sabta Pangaribuan Hendra Saputra Heva Gracia Manurung Joanna Brigitta Saniah Lidiya Hawani Sriwedari, Tuti Waidan Nur Siregar