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All Journal Jurnal Manajemen Dan Akuntansi Medan
S.SE,MM, Yanti
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Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media

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PENGARUH PENDAPATAN USAHA DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH PADA DEPOT AIR RADEN WATER MEDAN Kronica Pitaloka Siagian, Sheylina; Epi, Yus; S.SE,MM, Yanti
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 2 (2025): Jurnal Manajemen dan Akuntansi Medan Juli 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

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Abstract

Profit is a benchmark in every business action to evaluate achievable goals. To earn profit, business income and operating costs are very important factors because they are very helpful in measuring the company's expected costs to earn profits. This study was conducted to determine the effect of business income and operating costs on net profit at Depot Air Raden Water Medan. The data collection method used in this study was interviews. The researcher also conducted a literature study, which is a research method that involves reading reference materials relevant to the problem and other research results related to the object being studied. The data analysis method used was descriptive analysis because it collected data containing several descriptions of the object being studied. In this study, Raden Water Depot Medan kept simple records of income and operational costs. The records only included daily sales without regularly summarizing income. For operational costs, the funds spent were also not recorded in detail. As a result, the financial reports presented did not show the actual results. Based on the discussion provided, it can be concluded that revenue affects profit. The revenue generated by Raden Water Depot Medan has been decreasing monthly, and operational expenses vary. To increase profit, Raden Water Depot Medan must increase water sales and improve service quality in handling customers.
PENGARUH PENDAPATAN DAN BEBAN OPERASIONAL TERHADAP LABA BERSIH PADA DAVID WATER MEDAN S.SE,MM, Yanti; Dwita, Mayu Rina; Ulfa , Nadiya
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.6177

Abstract

The background of this final project report is to determine the net profit of a business. This is because businesses usually do not know their net profit and only use ordinary accounting methods. David Water Medan is a business engaged in the sale of refillable drinking water. The purpose of this study is to determine the extent to which revenue and operational expenses influence net profit at David Water Medan, a small and medium-sized enterprise (SME) located at Jl. Chaidir, Nelayan Indah, Kec. Medan Labuhan, Kota Medan, North Sumatra 20524. In this study, David Water employs a quantitative research method. Quantitative data, which is obtained from structured or patterned research results, is easier for researchers to interpret. Quantitative research presents information in numerical or nominal form. The population and sample in this study consist of financial statements from three periods between 2020 and 2022. Data collection was in the form of documentation from financial reports at David Water Medan. David Water is classified as a small business because it has three employees. This study shows that revenue and operating expenses have a significant impact on net profit. This is evidenced by the fact that as revenue increases and operating expenses rise, the profit obtained decreases. If revenue increases and operating expenses decrease, the profit obtained also decreases.
Co-Authors Dwita, Mayu Rina Epi, Yus Kronica Pitaloka Siagian, Sheylina Muhammad Khoiruddin Harahap Rosihana, Riscki Elita Ulfa , Nadiya