JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)
Vol. 12 No. 1 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2026

Analysis Of The Implementation Of Profit And Loss Distribution Based On Capital Portion

Anni Safitri (Unknown)
Mar'atus Sholikah (Unknown)
Kresna Rahma Aji (Unknown)

Article Info

Publish Date
26 Jan 2026

Abstract

This study examines the profit and loss sharing mechanism in CV Icons Indonesia based on the partnership agreement and the method of calculating the cost of goods manufactured (COGM). The research employs the job order costing method to determine the COGM of Denim Bags and Levis Bags in August 2025. According to the partnership agreement, where 100% of the capital is contributed by the wife as a passive partner, all partnership profits are allocated to her. The study highlights the importance of a clear partnership agreement in ensuring equitable profit distribution and the sustainability of the business.

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Journal Info
JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)
Website

Abbrev

JRAK

Publisher

POLITEKNIK LP3I BANDUNG

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi dan Bisnis (JRAK) diterbitkan oleh Politeknik LP3I Bandung bekerja sama dengan Program Studi Akuntansi Politeknik LP3I Bandung secara berkala (setiap enam bulan). Tujuan jurnal ini adalah untuk mempublikasikan hasil riset maupun pemikiran akuntansi dan atau keuangan yang ...