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All Journal Jurnal Pengembangan Manajemen, Bisnis, Keuangan dan Perbankan AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
Sari, Mila Yulia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Penerapan Analisis Cost Volume Profit dalam Pengambilan Keputusan Menajemen pada Usaha Tungku Dakak-Dakak Nila Rahmi, Mega; Putri, Melati; Sari, Mila Yulia; Naimatulhuda, Naimatulhuda; Rahmadani, Novida; Putra, Yosep Eka
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 12 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/9hhe9251

Abstract

Cost volume profit analysis is used in measurable planning in sales and determining the Company's profit based on the relationship between costs, volume and overall profit. This study aims to determine how to apply the cost volume profit method to the Nila Dakak-Dakak Furnace Business. This study uses a quantitative descriptive research method where data collection techniques are carried out through direct interviews with owners and employees, observation and documentation of production and financial data of the Nila Dakak-Dakak Furnace Business. Based on the results of the research that has been carried out, it can be concluded that the Nila Dakak-Dakak Furnace Business made a profit in 2023 of IDR 154,760,000 with sales of IDR 686,400,000. Sales at the break-even point are 2,154 so that if sales are less than that amount, the Company will experience a loss. For this reason, a margin of safety calculation is carried out which produces 15,000 kg per year for the safety level of product sales. Management also targets a profit of Rp. 200,000,000 for the following year, namely 2024-2025, so to achieve this profit target, it must produce 26,145 kg.
PELAPORAN TRANSAKSI INTERCOMPANY PADA USAHA PENGGILINGAN PADI, STUDI KASUS PADA HULLER PADI SONTY Putra, Yosep eka; Putri, Melati; sari, Mila Yulia; Septiani, Nazila; Hazizah, Nur; ., Rahmadani; Rahmi, Mega
PRISMAKOM Vol 23 No 1 (2025): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v23i1.148

Abstract

This study aims to analyze the intercompany transaction reporting system between the head office and branch units of Huller Padi Sonty, a family-owned rice milling business. Using a qualitative research method with a case study approach, data were collected through field observations, in-depth interviews with owners and managers, and examination of available financial documents. The findings reveal that intercompany reporting practices are not conducted systematically due to the absence of clear financial separation, lack of structured asset and capital records, and the unavailability of standardized accounting procedures. Transactions such as capital transfers, asset usage, and revenue recording are still performed manually without reciprocal journal entries between the head office and the branch. This condition leads to inaccuracies in preparing consolidated financial reports and creates potential discrepancies in profit calculation. The study recommends implementing a basic accounting system that includes standardized account classification, regular reconciliation, proper intercompany journal entries, and documented SOPs to ensure transparency and accuracy in intercompany reporting. These findings are expected to serve as guidance for agro-industrial in improving financial management and interunit consolidation practices.
Co-Authors Mega Rahmi Melati Putri Naimatulhuda, Naimatulhuda Nur Hazizah Putra, Yosep Eka Rahmadani . Rahmadani, Novida Septiani, Nazila