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Modal Kerja CV. Percetakan Sofasco Nur Aeni, Naura; Azzahra Oktaviani, Tia; Pertiwi Hari Sandi, Santi; Epty Hidayaty, Dwi
Jurnal Etnik: Ekonomi-Teknik Vol 2 No 6 (2023): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v2i6.205

Abstract

The purpose of this study is to determine the working capital on the CV. Sofasco Printing. The method used is descriptive such as literature studies, interviews and document analysis. Running a business requires working capital for its daily operations. Of course, every job in the business requires sufficient and good working capital. The company does not experience difficulties facing economic crises or financial problems, thus enabling the company to operate properly and optimally and achieve company goals. CV income. Sofasco printing per month can be seen from January to August, while for seasonal increases there are from June to August where there are many purchases such as Indonesian Independence Day, invitation cards and so on. Industrial visits that experience an increase in working capital can provide varying results depending on the industrial sector and the strategies implemented. The following are some of the possible outcomes as a result of increasing working capital in industrial visits: Increased Production, Improved Production Quality, Improved Operational Efficiency, Improved Marketing and Sales, Increased Profits and Growth of the company.
Analisis Perencanaan Laba Melalui Cost Volume Profit (Cvp): Studi Kasus UMKM Ayam Potong Deni Jaya Azzahra Oktaviani, Tia; Suherman, Enjang
Jurnal Etnik: Ekonomi-Teknik Vol 3 No 2 (2024): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v3i1.314

Abstract

This study aims to understand effective planning in terms of sales and expenses to generate profit at UMKM Deni Jaya. To achieve optimal profit, business operators need to implement Cost Volume Profit (CVP) analysis. During its operation, UMKM Deni Jaya's broiler chicken business has never conducted CVP analysis, resulting in suboptimal profits. This research focuses on CVP analysis in the broiler chicken business of Deni Jaya. The method used is quantitative descriptive with a case study approach, where researchers collect financial data directly from UMKM Deni Jaya and analyze it. CVP analysis includes Break-Even Point, Contribution Margin, Margin of Safety, Degree of Operating Leverage, and profit planning. The research results for UMKM Deni Jaya show that in 2024, the BEP (units) requires selling 5,470 kg, and the BEP (Rupiah) needs to achieve revenue of Rp 19,450,000 to avoid losses. The Contribution Margin ratio is 26%, the maximum allowable Margin of Safety decrease is 81%, the Degree of Operating Leverage indicates a Contribution Margin 1.23 times the operating profit, and UMKM Deni Jaya's profit planning aims for a 10% profit increase, reaching a profit of Rp 273,930,000.