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ANALISIS BREAK EVEN POINT SEBAGAI ALAT PERENCANAAN LABA PADA PT. TELESINDO SHOP MANADO Pelu, Fahcmy Idris; Pangemanan, Sifrid S.; Tirayoh, Victorina Z.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 3 (2021): JE. Vol 9 No 3 (2021)
Publisher : Universitas Sam Ratulangi

Perusahaan merupakan tempat untuk memperoleh keuntungan atau laba yang dapat dipergunakan untuk kelangsungan hidup, besar kecilnya laba sering menjadi tolak ukur kesuksesan suatu perusahaan. Break Even Point adalah keadaan perusahaan dalam kondisi tidak memperoleh laba dan rugi. Perencanaan laba yaitu gambaran keuangan mengenai hasil yang diharapkan dari implementasi keputusan. Dengan menggunakan analisis break even point maka perusahaan dapat memanfaatkanya sebagai alat untuk merencanakan laba dengan baik. Penelitian ini mengambil objek pada PT. Telesindo Shop Manado dan penelitian ini mempunyai tujuan untuk mengetahui perencanaan laba dengan menggunakan analisis break even point. Metode dalam penelitian ini yaitu metode kualitatif deskriptif berupa penelitian dengan metode atau pendekatan studi kasus. Hasil penelitian yang diperoleh yaitu: (1) Break even point tahun 2018 yaitu Rp3.859.967.213. Break even point tahun 2019 yaitu Rp3.874.000.000. Break even point tahun 2020 yaitu Rp3.857.131.147. (2) Margin Of Safety tahun 2018 yaitu 77% yang berarti jumlah maksimum penurunan target pendapatan penjualan yang menyebabkan perusahaan mengalami kerugian adalah Rp13.016.850.000. Margin Of Safety 2019 yaitu 78% yang berarti jumlah maksimum penurunan target pendapatan penjualan yang menyebabkan perusahaan mengalami kerugian adalah Rp14.127.750.000. Margin Of Safety 2020 yaitu 81% yang berarti jumlah maksimum penurunan target pendapatan penjualan yang menyebabkan perusahaan mengalami kerugian adalah Rp16.627.275.000. Estimasi perencanaan laba PT. Telesindo Shop Manado pada tahun 2021 adalah: (1) Break even point tahun 2021 dihitung Rp25.659.375.000. (2) Margin Of Safety tahun 2021 sebesar 81%, yang berarti jumlah maksimum penurunan target pendapatan penjualan yang menyebabkan perusahaan mengalami kerugian adalah Rp20.784.093.750. (3) Tahun 2021 laba yang direncanakan memperoleh keuntungan sebesar 25% dari penjualan, maka perusahaan harus melakukan penjualan sebesar Rp 25.659.375.000.Â Kata Kunci: Break Even Point, Perencanaan Laba

ANALISIS BREAK EVEN POINT (BEP) UNTUK PERENCANAAN LABA PADA YURI’S CAKE AND BAKERY SEKAYU Maulan Irwadi; Dodi Safari
Jurnal ACSY : Jurnal Accounting Politeknik Sekayu Vol 13 No 1 (2021): jurnal ACSY
Publisher : Politeknik Sekayu

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Tujuan Penulisan penelitian ini adalah mengetahui untuk perhitungan Break Even Point (BEP) padaYuRi’s Cake And Bakery Sekayu dan juga jumlah volume penjualan yang harus dicapai. Jenis data yangdigunakan adalah data primer dan data sekunder yang diperoleh melalui wawancara langsung dan studipustaka. Hasil dari penelitian ini menunjukan bahwa YuRi’s Cake And Bakery Sekayu belum pernahmengetahui mengenai perhitungan Break Even Point (BEP) yang bisa digunakan untuk perencanaan laba.Volume penjualan Roti Tawar dan Roti Manis pada bulan Oktober sampai dengan Desember tahun 2019mengalami penurunan. Berdasarkan masalah tersebut penulis memberikan beberapa saran untuk YuRi’sCake And Bakery Sekayu, yaitu melakukan perhitungan Break Even Point untuk dapat mengetahui volumepenjualan minimal, membuat perencanaan laba untuk tahun berikutnya.

Analisis Break Event Point Terhadap Perencanaan Laba CV. Uul Anugerah Surabaya Heru Budi Siswanto; Ma'ruf Sya'ban; Zeni Rusmawati
Akuntansi dan Teknologi Informasi Vol. 12 No. 1 (2018): Volume 12, No. 1, 2018
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Break Even Point Analysis is an analysis that is used by the company to find out or planning on what the sales volume. The purpose of this study is to determine how determaining Break Even Point CV. Uul Anugerah Surabaya in 2011-2015 and to investigate the extent to which the role Break Even Point to the CV profit planning. Uul Anugerah Surabaya. The Conducted research approach is qualitative descriptive study, with data collection procedures used are interviews and documentation with data processing using descriptive analysis. Break Even Point has a significant role in the company, namely Break Even Point as a short-term planning tool, as a minimum sales information company, and as a tool for the development strategy to achieve the company's earnings. CV. Uul Anugerah management needs to maintain the achievement in 2011-2015 as well as the necessity of making a sales and costs per month as a material evaluation of progress made and the need for more promotions, more heavily in the consumer interest.

ANALISIS PERHITUNGAN TITIK IMPAS (BREAK EVEN POINT) DENGAN METODE MARGIN KONTRIBUSI SEBAGAI ALAT PERENCANAAN LABA PADA PERUSAHAAN ROTI â€œBAYU SARIâ€ PETANAHAN Dwi Suprajitno
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 14 No 1 (2015)
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v14i1.177

Dalam penyusunan perencanaan laba, manajemen perlu mengetahui sejauh manaketerkaitan faktor-faktor biaya, harga jual, serta volume penjualan danpengaruhnya terhadap laba perusahaan. Penelitian ini ditujukan untuk menganalisisperhitungan titik impas dengan metode margin kontribusi seabagai alatperencanaan laba. Alat analisis yang digunakan dalam penelitian ini adalahmenggunakan pendekatan kontribusi marjin dalam penghitungan BEP baik dalamunit produk maupun dalam Rp penjualan untuk 3 bulan produksi. Hasil penelitianmenunjukkan bahwa pada tingkat perencanaan 10% yaitu pada produksi 203.810unitKeyword : Break event point, kontibusi marjin

ANALISIS COST VOLUME PROFIT SEBAGAI DASAR PERENCANAAN PENJUALAN DAN LABA YANG DIHARAPKAN PADA PT. SUTRA BENTA PERKASA PEKANBARU Fauzana, Wulan; Ibrahim, Mariaty
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 8: Edisi II Juli - Desember 2021
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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Cost Volume Profit analysis shows the relationship between costs, volumes, and overall profit in calculating sales planning and corporate profit planning precisely and accurately. This study aims to determine and analyze the application of cost volume profit as the basis for planning sales and expected profits at PT. Sutra Benta Perkasa Pekanbaru. In this study using quantitative descriptive data types. The data collection technique used is the technique of interview and documentation on the financial data of PT. Sutra Benta Perkasa Pekanbaru.The analysis results show that the contribution margin and contribution margin ratio calculation can cover fixed costs and contribute profit to the company. The break-even point calculation shows that the sales condition has exceeded the break-even point. In several years, the analysis of sales and profit targets still has not been achieved due to company policies that have not been able to set targets and have not used the analysis calculations. The calculation of the margin of safety shows the company's condition is at a safe point. The measure of operating leverage shows the high sensitivity of net income to sales.Â Keywords: Cost Volume Profit, Sales Planning, Profit Planning

ANALISIS COST-VOLUME-PROFIT (CVP) SEBAGAI ALAT BANTU PERENCANAAN LABA PADA HOTEL SUNARI SINGARAJA TAHUN 2013 ., L Eka Sri Widiantini; ., Dr. Iyus Akhmad Haris,M.Pd; ., Drs. Anjuman Zukhri, M.Pd.
Jurnal Pendidikan Ekonomi Undiksha Vol 4, No 1 (2014):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v4i1.4441

Penelitian ini bertujuan untuk mengetahui (1) volume penjualan jasa Hotel yang harus diperoleh agar memperoleh target laba yang diinginkan pada tahun 2013, (2) volume penjualan jasa Hotel yang harus dicapai agar perusahaan mncapai titik impas pada tahun 2013, (3) tingkat Operating leverage pada Hotel Sunari pada tahun 2013, dan (4) mengetahui margin keamanan bagi Hotel Sunari yang harus dicapai agar perusahaan kerugian pada tahun 2013. Penelitian ini merupakan penelitian deksriptif dengan pendekatan kuantitatif. Subjek penelitian ini adalah Hotel Sunari Singaraja, dan objek penelitian ini adalah analisis cost-volume-profit sebagai alat bantu perencanaan laba. Pengumpulan data dalam penelitian ini dilakukan dengan metode dokumentansi, selanjutnya dianalisis dengan menggunakan analisis statistik yang dilanjutkan dengan analisis Cost-Volume-Profit (CVP). Hasil penelitian ini menunjukkan (1) analisis target laba, jumlah penjuala jasa Hotel yang harus diperoleh agar memperoleh target laba yang diinginkan tahun 2013 adalah sebesar Rp. 3.698.833.508,00, (2) vjumlah penjualan jasa Hotel yang harus dicapai agar perusahaan mencapai titik impas pada tahun 2013 adalah sebesar Rp. 3.079.412.384,00, (3) tingkat operating leverage pada Hotel Sunari adalah sebesar 5,69 kali. (4) besar margin keamanan pada Hotel Sunari yang harus dicapai agar tidak mengalami kerugian pada tahun 2013 adalah sebesar Rp. 619.421.124,00 atau sebesar 16,74%.Kata Kunci : Cost-Volume-Profit (CVP), dan Perencanaan Laba This research aim to knows (1) the sales of hotel services which must be obtained in order to obtain the desired profit target in 2013, (2) the sales of hotel services that must be achieved in order the company get reach break even point in 2013, (3) the level of operating leverage at Sunari Hotel in 2013, and (4) determine the safety margin for Sunari Hotel that must be achieved in order to harm the company in 2014. This research is a descriptive with a quantitative approach. The subject of this research is Sunari Hotel at Singaraja, and the object of this research is the analysis of cost volume profit as profit planning tool. Data of this research collected by method of documentation, and than analyzed using statistical analysis followed by the analysis of cost volume profit (CVP). The result of the study showed that. (1) profit target which desired in 2013 is equal to Rp. 3.698.833.508,00, (2) sales of hotel services that must be achieved in order the company get reach break even point in 2013 amount Rp. 3.079.412.384,00, (3) The level of operating leverage at Sunari Hotel is 5,69 times, (4) Large margin of safety in Sunari Hotel which must be achieved in order not experience losses in 2013 amounted to Rp. 619.421.124,00 or sebesar 16,74%.keyword : Cost volume profit (CVP) and profit planning

Analisis Cost Volume Profit sebagai Alat Bantu Manajemen dalam Rangka Perencanaan Laba dengan Penerapan Teori Kendala pada PT Skylite Surya Internusa Holly Deviarti; Melati Ayu
Binus Business Review Vol. 2 No. 1 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i1.1160

PT Skylite Solar Internusa is an industrial company that produces the houses lights and panel box. The purpose of this study is to help companies classify costs according to the behavior of costs, determine the calculation of the break event point of multiproduct, profit planning, and to overcome the constraints that occured in the company. The authors obtained data directly to the company's research and interviews with relevant parties, such as the production and the accounting department. The increase in profit in the fiscal year period 2009 due to demand for homes increased light and panel box. It can be concluded that the application of Cost-Volume-Profit analysis by using the break event point multiproduct can help management to determine how much sales volume may decline from the volume of sales is budgeted by the company and the company can make profit plan in 2010.

PEMANFAATAN ANALISIS BREAK EVENT POINT DALAM PERENCANAAN LABA (STUDI KASUS PT. SUBUR PAYAKUMBUH) Angelina Siska Mahardi; Yefni -; Atika Zarefar
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 2 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v9i2.887

This research was conducted at PT. Subur Payakumbuh property of Mr. Yohardi is located at Jalan Tan Malaka No. 174 Parit Lampung Payakumbuh. The purpose of this research is to analyze break event point (BEP) in profit planning (case study of PT Subur Payakumbuh). Data collection techniques is by interview, observation and documentation. Source of data obtained from owner of the PT. Subur Payakumbuh and type of data used are primary data and secondary data. The result of calculation of BEP (unit) obtained is as much as 36.766.030 eggs and BEP (Rupiah) obtained is as much as Rp34.874.805.341. After obtained BEP calculation, the management of PT. Subur Payakumbuh can use several alternatives for profit planning in 2017. The first alternative that can be done is to reduce costs or minimize existing costs. The second alternative is by increasing the sales volume from 41,117,363 eggs to 42,163,609 eggs. The third alternative that can be done by PT. Subur Payakumbuh as a tool of management by increasing the average selling price of eggs from Rp948,561 to Rp1.054.

ANALISIS PENGARUH BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA Ria Indah Rahmawati; Salis Musta Ani; Indah Masri
ESENSI: Jurnal Manajemen Bisnis Vol 24 No 2 (2021): ESENSI: Jurnal Manajemen Bisnis
Publisher : Lembaga Riset dan Pengabdian Masyarakat (LRPM) Institut Bisnis Nusantara

Earnings management is a practice that is often carried out by companies in order to improve the quality of the company in attracting investors. This study aims to analyze the effect of Deferred Tax Expense and Tax Planning with Company Size, Forest Level, and Company Growth as control variables on Earnings Management. This research was conducted on consumer goods industrial manufacturing companies listed on the Indonesia Stock Exchange in the 2018 – 2019 period. The data used in this study is based on annual financial reports obtained through the www.idx.co.id website. The number of samples taken as many as 22 companies with a research period of 2 years. The research sample was taken using purposive sampling method with the aim of obtaining samples according to the criteria. The analytical method used is panel data linear regression with the E-Views 9 for Windows analysis tool. The test results prove that the Deferred Tax Expense and Tax Planning affect earnings management in a positive direction. These results prove that earnings management practices can be detected through the amount of tax deferred and tax planning carried out by the company.

Analisis Cost Volume Profit Untuk Perencanaan Laba Pada Perusahaan Daerah Air Minum (PDAM) Tirta Segah Di Tanjung Redeb Kabupaten Berau Cicik Widayati
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 19 No 2 (2019)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Abstract : The purpose of this study was to determine the profit planning at PDAM Tirta Segah in Tanjung Redeb, Berau Regency by using cost volume profit analysis. While the intended use of the authors of the results of this study is to contribute thoughts as an alternative for companies to take wisdom in planning future earnings in relation to costs, sales volume and profits. Based on research conducted by the author that the results of research conducted by researchers using cost volume profit analysis in 2014,2015,2017 and 2018 PDAM Tirta Segah made a profit. Can be seen from the calculation of the contribution margin that is greater than the fixed costs. In the break even point calculation, the amount of sales in that year has exceeded the breakeven point. In the calculation of margin of safety, sales figures have exceeded the calculation of margin of safety (security level). Whereas in 2016 PDAM Tirta Segah is in a dangerous condition (loss) can be seen from the calculation of break even point (break-even point) which shows that the sales results are below the break-even point and for the calculation of margin of safety (security level) where the calculation results show the results negative ones.Keywords: Contribution margin, contribution margin ratio, operating laverage, break even point, margin of safety

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