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All Journal Journal of Innovative and Creativity Jurnal Ilmiah Ekonomi dan Manajemen Indonesia
Jenny Selvia
UIN Mahmud Yunus Batusangkar
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Perhitungan Laba Serta Titik Impas Melalui Analisis Cost Volume Profit (CVP) (Studi Kasus UMKM Dakak-Dakak Dapur Mas) Mega Rahmi; Ramadanis Ramadanis; Diva Fadillah Ramika; Jenny Selvia; Nanda Hasfizanurizal; Nania Desriana
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.6101

Abstract

This study aims to examine the relationship between costs, sales levels, and profits at Dakak-dakak Dapur Mas MSMEs by applying product mix-based Cost volume profit (CVP) analysis. The research method used is quantitative descriptive with primary data sources collected through observation and interviews. The analysis focused on calculating fixed and variable costs, contribution margin, Break Even Point (BEP), Margin of Safety (MoS), and Operating Leverage. The results showed that under normal sales conditions, the MSME was able to generate a profit of IDR 14,786,241, with the largest profit contribution coming from the Benai product. However, the BEP analysis found a loss of IDR 53,596 due to one of the products, Bungo Durian, not reaching the break-even point. The safe limit for sales decline is indicated by an MoS value of 98 kg for Karambia Cake, 420 kg for Bungo Durian, and 434 kg for Benai. The Operating Leverage value of 1.72 indicates that changes in sales volume have a significant impact on profit. If profit increases by 10%, the total profit of MSMEs is estimated to reach IDR 17,344,113. These findings confirm that CVP analysis can be used as an effective basis for profit planning and production decision-making in MSMEs with a variety of products.
Analisis Perbedaan Risiko Investasi Saham Sebelum dan Sesudah Akuisisi Perusahaan Jenny Selvia; Indra Rinaldi; Hafizah Fauziah Hasibuan; Maria Agustia Laila; Jeni Sopianti; Yosep Eka Putra
Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Vol. 2 No. 1 (2026): JANUARI -JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/zb9x1725

Abstract

This study aims to analyze the differences in stock investment risk and the impact of the Debt-to-Asset Ratio (DAR), Debt-to-Equity Ratio (DER), Return on Assets (ROA), Return on Equity (ROE), and Current Ratio (CR) on companies listed on the Indonesia Stock Exchange (IDX) before and after acquisitions. This study sampled 10 companies. The method used was quantitative with a comparative approach. The results of data analysis conducted on 10 companies listed on the Indonesia Stock Exchange (IDX) by comparing annual financial statements before and after acquisitions for the periods 2024 and 2025 showed that, overall, this study confirms that in the short term, acquisitions tend not to have a direct beneficial impact on a company's financial performance or stock returns. This finding aligns with previous research findings, which indicate that the benefits of acquisitions are generally only felt in the medium to long term.
Co-Authors Diva Fadillah Ramika Hafizah Fauziah Hasibuan Indra Rinaldi Jeni Sopianti Maria Agustia Laila Mega Rahmi Nanda Hasfizanurizal Nania Desriana Ramadanis Ramadanis Yosep Eka Putra