Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal INFO ARTHA
Sofyan, Mifta
Unknown Affiliation
Economics, Econometrics & Finance Education

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
IMPLEMENTASI PERENCANAAN LABA PADA UMKM (STUDI KASUS UMKM TAKE ONE THAI TEA) aprilia, rachma; Sofyan, Mifta
JURNAL INFO ARTHA Vol 7 No 2 (2023): Edisi November 2023
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v7i2.2669

Abstract

The purpose of this study is to review the implementation of profit planning by using Cost Volume Profit (CVP) analysis on SMEs. Profit planning has a positive effect on the achievement of operating profit. This research uses descriptive qualitative method with the object of SME Take One Thai Tea. SME Take One Thai Tea does simple bookkeeping on a cash basis and has never prepared financial statements. The results show that with CVP analysis, the owner can determine sales targets in rupiah and units so that they can be used as performance indicators for their employees and also as a basis for giving bonuses that can motivate employees. In addition, the owner can understand information on costs incurred in more detail that can be used in cost controlling.  
Co-Authors Aprilia, Rachma