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ANALISIS SISTEM COST VOLUME PROFIT DALAM PERENCANAAN LABA PADA PT. WAHANA SEMESTA KOTA LUBUKLINGGAU Vika Fitrianita; Dian Winda Sari
Jurnal AkunStie (JAS) Vol 2 No 1 (2016): Jurnal AkunStie (JAS) Juni
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v2i1.928

Abstract

Penelitian yang berjudul Analisis Sistem Cost Volume Profit Dalam Perencanaan Laba pada PT. Wahana Semesta Kota Lubuklinggau, yang bertujuan untuk mengetahui jumlah biaya tetap dan biaya variabel yang digunakan dalam produksi Harian Linggau Pos PT. Wahana Semesta Kota Lubuklinggau, mengetahui volume penjualan PT. Wahana Semesta Linggau agar produksinya mencapai Cost-Volume-Profit (CVP) dan mengetahui penjualan minimal yang harus dicapai pada jumlah laba yang direncakan PT. Wahana Semesta Kota Lubuklinggau. PT Wahana Semesta Kota Lubuklinggau telah menetapkan besarnya perencanaan laba untuk tahun 2012 dan 2013 sebesar 10% dari total penjualannya; dan untuk tahun 2014, PT Wahana Semesta Kota Lubuklinggau menetapkan sebesar 15% dari total penjualan. Semakin tinggi margin of safety suatu perusahaan dikatakan semakin baik karena rentang penurunan penjualan yang dapat ditolerir adalah lebih besar sehingga kemungkinan menderita kerugian rendah. Namun sebaliknya jikamargin of safety rendah, kemungkinan perusahaan untuk menderita kerugian besar.
ANALISIS BREAK EVENT POINT (BEP) SEBAGA ALAT PERENCANAAN PENJUALAN PADA TINGKAT LABA YANG DIHARAPKAN (Studi Kasus PTPN VII UNIT BEKRI TAHUN 2016-2018) Anggie Restu Noviana
DINAMIKA: Jurnal Manajemen Akuntansi, Bisnis dan Kewirausahaan Vol 6, No 2 (2020): Jurnal Dinamika
Publisher : DINAMIKA: Jurnal Manajemen Akuntansi, Bisnis dan Kewirausahaan

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Abstract

In business activities in this era of globalization, technological developments are needed to expand business networks. The level of competition that is quite tight makes business actors more innovative in carrying out marketing activities for their products and services. This study aims to determine the effect of promotion through social media and word of mouth on consumer decisions in choosing a wedding organizer. This type of research is quantitative data analysis and in this study using descriptive analysis method to collect data in the field by taking samples from a population of 60 respondents to consumers of Art Project Lampung. Test requirements analysis using normality test, linearity test and homogeneity test. Testing the analysis model using multiple regression models, partial test (t test), simultaneous test (F test), and the coefficient of determination (R2). And using statistical hypothesis testing. Based on the results of research with multiple linear regression analysis with t test, it was found that promotion through social media had a positive and significant effect on consumer decisions to choose a wedding organizer, while word of mouth had a positive and insignificant effect on consumer decisions to choose a wedding organizer. From the F test, it is found that promotion through social media and word of mouth simultaneously has a significant influence on consumer decisions to choose a wedding organizer.
ANALISIS BREAK EVENT POINT (BEP) SEBAGA ALAT PERENCANAAN PENJUALAN PADA TINGKAT LABA YANG DIHARAPKAN (Studi Kasus PTPN VII Unit Bekri Tahun 2016-2018) Anggie Restu Noviana
DINAMIKA: Jurnal Manajemen Akuntansi, Bisnis dan Kewirausahaan Vol 6, No 1 (2020): Jurnal Dinamika
Publisher : DINAMIKA: Jurnal Manajemen Akuntansi, Bisnis dan Kewirausahaan

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Abstract

The method used by researchers is the Quantitative Analysis method. Data collection techniques based on literature study, field studies, and interviews. The analytical tool used in this study is Break Event Point (Break-even Point), Contribution Margin Ratio (comparison of income from sales difference and variable costs represented), Margin Of Safety (safety limit). Analysis Results from the discussion, Calculation of Break Event Point (BEP) before determining Profit at PTPN VII Bekri Unit, Central Lampung in 2016 Palm Oil production reached Break Event Point (BEP) of Rp. 28,515,678,884 or at the time of sale 3,738,501 kg. and for Palm Oil production of Rp. 835,512,136 and at the time of sale 231,711 kg. In 2017 Palm Oil production reached a Break Event Point of Rp. 17,538,148,989 and at the time of sales 2,722,395 kg, and at the production of palm kernel oil Rp. 769,526,689 and at the time of sale 194,096 kg. In 2018 palm oil production will reach Rp. 103,144,553,486 and at the time of the sale of 16,001,461 kg. and for palm kernel oil production of Rp. 1,517,966,631 and at the time of sale 419,542 kg. Can also be known Break Event Point (BEP) after Determination of Profit on Palm Oil Production in 2016 amounting to Rp. 21,573,659,680 or 2,502,746 kg, in 2017 Rp. 18,453,624,090 or 2,090,759 kg, and in 2018 the amount of Rp. 73,391,316,904 or 10,990,240 Kg. Break Event Point (BEP) after Determination of Profit on Palm Oil Production in 2016 amounting to Rp. 827,479,773 or 200,644 kg, in 2017 amounting to Rp. 764,614,817 or 175,816 kg, and in 2018 the amount of Rp. 1,294,093,854 or 305,397 kg. 
PERENCANAAN LABA PADA HOTEL GRAN PURI MANADO DENGAN MENGGUNAKAN METODE ANALISIS COST-VOLUME-PROFIT Anggraini, Ririn Maya; Karamoy, Herman; Ilat, Ventje
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 1 (2021): JE VOL 9 NO 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1077.258 KB) | DOI: 10.35794/emba.v9i1.32452

Abstract

Permasalahan dalam penelitian adalah bagaimana merencanakan laba dengan menggunakan analisis cost-volume-profit (CVP) pada Hotel Gran Puri Manado, dengan bertitik tolak dari latar belakang persaingan dan pertumbuhan hotel-hotel yang semakin menjamur di kota Manado. Penelitian ini bertujuan untuk mengetahui perhitungan dan perencanaan laba Hotel Gran Puri Manado secara keseluruhan dengan menggunakan analisis cost-volume-profit (CVP) untuk multi-product pada tahun 2016-2018 dan untuk menentukan Break Even Point (BEP), perencanaan laba dan mengetahui berapa tingkat Margin of Safety (tingkat penjualan minimal perusahaan agar tidak menderita kerugian) pada tahun yang dijadikan objek penelitian. Dan yang digunakan berasal dari hasil studi pustaka, observasi dan wawancara pada objek penelitian. Metode penelitian yang digunakan dalam penelitian ini, penelitian lapangan dan penelitian pustaka. Berdasarkan hasil perhitungan analisis  cost-volume-profit (CVP), menunjukkan bahwa Hotel Gran Puri Manado telah melakukan perencaan laba dengan baik dilihat dari tingkat laba yang dihasilkan dan tingkat Margin of Safety yang semakin meningkat dari tahun ke tahun.Kata kunci: Analisis cost-volume-profit (CVP), Perencanaan Laba
ANALISIS BREAK EVENT POINT TERHADAP PERENCANAAN LABA PADA PERUSAHAAN GARAM PT. HEROES ADHI MULIA PONTIANAK Didi Rahmat; Muhammad Yusuf
Jurnal Ekonomi Integra Vol 4, No 1 (2014): Januari 2014
Publisher : STIE 'INDONESIA' Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51195/iga.v4i1.64

Abstract

This Research takes the focus at how to conduct the planning of company profit at calculation of Break Event Point. Becoming variable is Break event point and company profit. Method used in replying problems are quantitative descriptive, with the analysis of trend and method regression in profit forecasting. Result of above data analysis that level of Break Event Point planning can give the motivation which do well by the planning of profit growth. more higher GAP that happened among break event point with the profit planning started from year 2011 as basic data up to 2013, showing that level of advantage acquirement for the year of 2014 up to 2018 with the level of lower break event point. So that totalize the sale which must be fulfilled can be at the profit condition progressively lowers. in other side dissimilar profit planned more higher.
Analisis Cost-Volume-Profit (CVP) dalam Perencanaan Laba Pada Devansa Advertising Poso Ratno Ratno
Ekomen Vol 16, No 2 (2016): Jurnal EkoMen Vol 16 No 2 September 2016
Publisher : Fakultas Ekonomi Universitas Sintuwu Maroso

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Abstract

Tujuan untuk mengetahui perilaku biaya perusahaan, mengetahui nilai BEP, Margin of Safety dan untuk merencanakan laba pada Devansa Advertising dengan menggunakan analisis Cost-Volume-Profit. Data yang digunakan dalam penelitian ini ialah data primer dan data sekunder yang diperoleh melalui observasi dan wawancara langsung terhadap obyek yang berkaitan dengan penelitian ini. Data dianalisis dengan menggunakan metode regresi kuadrat terkecil (least squares regression method), metode BEP untuk mengetahui nilai titik impas perusahaan, analisis perencanaan laba, analisis margin of safety untuk mengetahui tingkat kemanan produksi perusahaan. Hasil penelitian menunjukan bahwa titik impas perusahaan atas dasar rupiah sebesar Rp. 129.483.325 sedangkan laba yang diperoleh sebesar Rp. 53.611.750. Selanjutnya hasil perhitungan margin of safety sebesar 45% atau sebesar Rp. 104.300.425
ANALISIS BREAK EVEN POINT SEBAGAI ALAT PERENCANAAN LABA PADA PT. HADJI KALLA (KALLA TOYOTA) CABANG POSO Ilyas Martunus
Ekomen Vol 14, No 02 (2014)
Publisher : Fakultas Ekonomi Universitas Sintuwu Maroso

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Abstract

This study was conducted at PT . Hadji Kalla ( Kalla Toyota ) Branch Poso in order to determine the volume of sales ( units and dollars ) in order to Break Even Point ( BEP ) at PT . HadjiKalla ( Kalla Toyota ) Branch Poso and to determine the volume of sales at the level of the expected profit . The data used in this research is secondary data, the data obtained from the documents that exist on the PT . Hadji Kalla ( Kalla Toyota ) Branch Poso and other supporting literature . And then analyzed quantitatively.The results showed bahwaPT . Hadji Kalla ( Kalla Toyota ) Branch Poso in 2013. BEP BEP perunitmencapai 48 units and dollars on position Rp . 10.472264 billion. Based on the analysis that the PT . Hadji Kalla ( Kalla Toyota ) Branch Poso can plan sales in 2014 with expected Rp . 5,000,000,000 , - then the company should sell the product as much as 138 unit and on position Rp sales . 30.472264 billion.Keyword : Break Even Point ( BEP ), volume of sales, expected profit
Analisis Titik Impas Terhadap Perencanaan Laba Pada PT Sermani Steel Kota Makassar Mulhayati Renreng
Jurnal Ekonomika Vol 3 No 1 (2013): JURNAL EKONOMIKA - FEBRUARI
Publisher : Lembaga Layanan Pendidikan Tinggi (LLDIKTI) Wilayah IX - Sulawesi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37541/ekonomika.v3i1.69

Abstract

Penelitian ini bertujuan untuk mengetahui titik impas yang dijadikan dasar perencanaan laba pada PT. Sermani Steel Kota makassar Metode analisis yang digunakan dalam penelitian ni adalah analisis titik impas pendekatan grafik dan analisis perencanaan laba. Perhitungan titik impas Pt Sermani Steel makassar belum tepat dimana hanya menggolongkan biaya biaya yang ada ke dalam unsur biaya semivariabel dan prencanaan laba yang dlakukan pada PT. Sermani Steel Makassar sesuai target yang diinginkan dalam sistem perencanaan perusahaan
PENGGUNAAN ANALISIS BREAK EVEN POINT (BEP) DALAM PERENCANAAN LABA TAHUN 2019 PEMBUDIDAYAAN LELE H. WAHIB LERAN MANYAR GRESIK Astanto SE.,MM, Denny
GEMA EKONOMI Vol 9 No 1 (2020): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/.v9i1.1081

Abstract

The research aims to know break even point (BEP) analysis for profits planning ofH. Wahib catfish cultivation Leran Manyar Gresik. The company use the break even point analysis to figure out the profit volume estimation of cost, level of sales and production volume in achieving profit planning.Based on data analysis break even from catfish selling in 2016 was reached in the amount of 1.671 Kg or Rp. 25.079.365,- while in 2017 break even from catfish selling was reached in the amount of 1.512 Kg or Rp. 23.636.363,- and in 2018  break even from catfish selling was reached in the amount of 1.638 or Rp. 26.470.588,-.Results of this study was the differences in the achievements of break even points in Rupiahs and in quantity in each year. This is because of differences in the magnitude of the costs incurred by the company every year. However for each year, that a sample taken by the author can be seen that the sales made by the company is good and always be above the break even point, which means the company has been able to achieve a profit every year.
ANALISIS PERENCANAAN DAN PENGENDALIAN BIAYA OPERASIONAL DALAM RANGKA MENINGKATKAN LABA PADA PT. PRATAMA CITRA BERSINAR Sarah Elvira; Mumu M Fadjar; Ade Sudarma
AJAR Vol 4 No 01 (2021): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v4i01.167

Abstract

This research aims to find out the analysis of operational cost planning to increase profits. This research was conducted at PT. Pratama Citra Bersinar. The variable used is the planning of operational costs and profits. The results of this study that have been carried out find that PT. Pratama Citra Bersinar must analyze the operational costs incurred so that there is no difference and in carrying out budget planning and realization as well as possible in accordance with policies and regulations and PT. Pratama Citra Bersinar in setting operational costs see estimates from the directors for direct and indirect expenses, this affects income earnings because the costs incurred exceed the policies set.

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