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ANALISIS PERILAKU BIAYA DAN TITIK IMPAS MULTI PRODUK DALAM PERENCANAAN LABA JANGKA PENDEK PADA CV. PUTRA PENUNTUN Sugiharto Sugiharto; Azmir Ferdinansyah
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 1, Juli-Desember 2020
Publisher : Universitas Tridinanti

This research is engaged in printing. This printing company before the Covid-19 pandemic was in conditions that generated optimal profits. The occurrence of the Covid-19 pandemic make company profits always decline. This is closely related to the cost behavior and break-even of multiple products in planning short-term profits. The population used in this study is the cost behavior and break-even of multi-products in the short-term profit planner in 2020. The sampling used is purposive sampling. The type and design of the research is descriptive research. Based on the results of the research, the company has not implemented the concept of cost behavior which separates variable costs and fixed costs with the income statement in the multi-product breakeven calculation has not been prepared by variable costing. The conclusion from this study states that companies must apply the concept of cost behavior that separates fixed costs and variable costs. And applying the multi-product breakeven guidelines as a tool in sales revenue for product orders can determine short-term profit.Keywords : Cost Behavior, Multi-Product Break-even, Short-Term Profit Planning

ANALISIS BREAKEVEN POINT SEBAGAI ALAT PERENCANAAN LABA STUDI KASUS PADA PT. YONGJIN JAVASUKA GARMENT Afif, M Nur; Lasmana, andy; Rahmadhani, Nur Sahri
Jurnal Akunida Vol. 6 No. 2 (2020): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v6i2.3567

Penelitian ini bertujuan. untuk. mengetahui. besarnya impas yang dihasilkan dari aktivitas penjualan perusahaan sehingga diketahui keadaan perusahaan dimana tidak untung dan tidak rugi. Analisis data menggunakan analisis data deskriptif dengan metode pendekatan kualitatif. Hasil penelitian menunjukan bahwa secara keseluruhan penjualan (BEP mix), PT. Yongjin Javasuka Garment belum mencapai BEP baik dalam US$ maupun dalam pieces (PCS). Pada tahun 2017 penjualan sebanyak 5,372,887 PCS atau sebesar US$ 104,172,746.94 dengan BEP sebanyak 8,900,929 PCS atau sebesar US$ 172,576,536.32, . Pada tahun 2018 penjualan sebanyak 4,736,383 PCS atau sebesar US$ 108,144,440.58 dengan BEP sebanyak 10,696,728 PCS atau sebesar US$ 244,235,256.33. Sehingga analisis BEP dapat dijadikan alat bagi perusahaan untuk digunakan dalam melakukan perencanaan laba dan target penjualan.

Analisis Cost-Volume-Profit Sebagai Alat Perencanaan Laba Jangka Pendek Pada Cousin Coffee & Eatery Lengkong, Angelina Elsy; Pontoh, Winston; Kalalo, Meily Y. B.
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 5, No 2 (2022): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Cost Volume Profit analysis is a management tool in conducting profit planning for the company. Cost Volume Profit analysis can make it easier for companies to determine revenue targets and the amount of costs incurred in an effort to achieve profit targets. This analysis has several components of analysis including contribution margin, break even point, margin of safety and operating leverage, shut down point and profit target analysis. The purpose of this study is to determine the profit planning at PT. Air Manado by using Cost-Volume-Profit analysis. The research method used is descriptive method. Based on the results of this study it is known that the cost profit volume analysis for the profit planning in 2022 showed that Cousin Coffee & Eatery was able to cover its fixed costs and earn a profit with a contribution margin of Rp333,976,953 or 77%. Cousin Coffee & Eatery is at breakeven point of Rp31,969,264 if it is able to reach a sales volume of Rp429,773,456. While the margin of safety, sales can decline so as not to cause losses is Rp397,804,192 or 92.56%. Then for operating leverage shows the number 1.08. Furthermore, the shut down point for profit planning of 2022 Cousin Coffee & Eatery in 2022 is at its closing point of Rp31,969,264 which means Cousin Coffee & Eatery must generate sales above that amount in order to finance its cash costs. To get a 50% increase in profit or profit of Rp309,360,620, Cousin Coffee & Eatery must increase sales by Rp429,773,456. Variable costs will also increase following the increase in production costs, while fixed costs are assumed to be constant or unchanged.

ANALISIS BREAK EVEN POINT (BEP) SEBAGAI ALAT PERENCANAAN LABA PADA UD. DAPUR SEHATI DESA SEMIRING KABUPATEN SITUBONDO Anik Sudarismiati; Zainal Anshory
Growth Vol 16 No 2 (2018): JEBG November 2018
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (527.521 KB)

Profit planning needed in a company needs all types of production activities not in vain, and with this analytical method the company can minimize costs that may be needed. The measure that is often bought for success is not the management of a company is the profit obtained by the company. Income by three factors, namely product selling prices, costs and sales volume. This research was conducted with the aim of (1) Find the BEP level obtained by UD. Dapur Sehati in 2016. (2) Know the sales plan at UD. Dapur Sehati in 2017 and 2018. (3) Find out the profit plan you want to achieve UD. Dapur Sehati in 2017 and 2018. This research was conducted at UD. Dapur Sehati Semiring Village, Situbondo Regency. Data obtained by using documentation techniques, interviews, and literature. Data analysis uses the Break Even Point formula, Margin of Safety, Margin, quadratrate method, sales forecast, and minimal sales. UD. Dapur Sehati is a company that manufactures various processed fish, one of which is shredded tuna. The results of the analysis are as follows: (1) BEP for tuna abon products is 6,548 units with a nominal value of Rp 163,710,358. (2) The Safety Margin of tuna shredded products is 69%. (3) The margin of donating tuna shredded products is Rp. 238,266,250, and the approved margin ratio is 48%. (4) Based on UD sales forecast. Dapur Sehati will be able to reach sales volume of 21,184 pcs in 2017 with a value of Rp.529,600,000 and sales forecast for 2018 UD. Dapur Sehati will be able to reach sales volumes of 23,608 pcs with a value of Rp.590,200,000. (5) in 2017 UD's profit plan. Dapur Sehati for Rp. 175,802,667. While in 2018 UD's profit plan. Dapur Sehati is Rp. 204,890,667.

Analisis Cost Volume Profit (CVP) Untuk Perencanaan Laba Pada Usaha Peternakan Ayam Petelur Montilala Sulewana Irma Mbae; Andik Setiawan; Shelvin Baduge
Ekomen Vol 21, No 2 (2021): Jurnal EkoMen Vol 21 No 2 September 2021
Publisher : Fakultas Ekonomi Universitas Sintuwu Maroso

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Setiap usaha orientasi utamanya adalah laba atau keuntungan. Akan tetapi dalam menjalankan usahanya pelaku usaha belum mengetahui bagaimana cara memperoleh laba yang maksimal bagi usahanya. Sehingga mengakibatkan pelaku usaha hanya menguasai cara mengembangkan usahanya sendiri tanpa memperhatikan metode dan strategi yang dapat digunakan unruk perencanaan laba untuk usahanya. Penelitian ini bertujuan untuk membantu Usaha Ayam Petelur Montilala Sulewana dalam merencanakan laba dengan menggunakan analisis Cost, Volume, Profit Analysis (CVP). Adapaun rumus atau formula yang digunakan adalah Contribution Margin Ratio, Operating Leverage, Break Even Point (BEP), Margin Of safety (MOS).

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

EDUKASI PENYUSUNAN ANGGARAN DAN ANALISIS BREAK EVEN POINT UNTUK PERENCANAAN LABA Ilmiani, Amalia; Sunarjo, Wenti Ayu; Farha Neha, Madhu
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 6 No. 2 (2022): JUNI
Publisher : LPPM Univ. Ibn Khaldun Bogor

The economic impact of the Covid pandemic is felt by the MSME sector in Pekalongan City. raises new problems, namely a decrease in sales, a decrease in operating profit, a reduction in employees, and obstacles in carrying out their obligations to the bank. The assistance provided by the government to MSMEs affected by the pandemic, if not managed properly, will just run out. The purpose of this community service is to overcome the problems of MSMEs, namely by providing assistance in budgeting and determining selling prices with break even point analysis so as to maximize business profits. Based on the situation analysis, data obtained that MSMEs in Kampoeng Kauman, Pekalongan City did not carry out budget planning, both sales budgets and production budgets and did not analyze break even points in determining the selling price of their products. The selling price fixing method applied by MSMEs in Kampoeng Kauman, Pekalongan City is only based on market prices without performing a break-even analysis. By holding community service, it is concluded that counseling activities about can add insight and knowledge to MSME actors in developing their business. The response from the participants was very enthusiastic during the counseling and training.

ANALISIS PERENCANAAN LABA MENGGUNAKAN METODE COST VOLUME PROFIT PADA CV. ALTA Ilham Ramadhan
JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Vol 5, No 1 (2022): JIMEK VOLUME 5 NO 1 2022 (JULI)
Publisher : Fakultas Ekonomi Universitas Kadiri

Permasalahan dalam penelitian ini adalah bagaimana menganalisis perencanaan laba dengan menggunakan analisis cost-volume-profit (CVP) pada CV. Alta, dengan berangkat dari latar belakang persaingan dan semakin menjamurnya pertumbuhan konveksi. Penelitian ini bertujuan untuk mengetahui untuk menganalisis perencanaan laba pada CV. Alta menggunakan persamaan analisis keuntungan volume biaya - produk ganda, margin kontribusi, titik impas, dan margin keamanan. Data yang digunakan berasal dari hasil wawancara, observasi dan studi pustaka terhadap objek penelitian. Berdasarkan hasil perhitungan analisis cost-volume-profit (CVP) menunjukkan bahwa CV. Alta telah mengevaluasi pencapaian laba dengan baik meskipun jumlah laba yang direalisasikan lebih besar dari jumlah laba yang direncanakan karena disebabkan oleh biaya variabel yang tinggi.

Analisis Break Even Point Sebagai Dasar Perencanaan Laba Pada Gedung Serba Guna Politeknik Caltex Riau Ari Supriadi; Suci Nurulita; Yefni Yefni
Jurnal Akuntansi Keuangan dan Bisnis Vol 11 No 1 (2018): Jurnal Akuntansi Keuangan dan Bisnis Vol.11 No.1, Mei 2018
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.029 KB)

Analisis Break Even Point (BEP) atau titik impas merupakan teknik analisa yang dilakukan untuk mempelajari hubungan antara biaya tetap, biaya variabel, laba yang diharapkan dan volume penjualan/penyewaan. Secara Umum analisa ini juga memberikan gambaran kepada Pihak manajemen perusahaan atau Yayasan untuk mengetahui berapakah penjualan atau penyewaan minimal dalam 1 periode akuntansi agar kegiatan operasionalnya tidak mengalami kerugian. Penelitian dilakukan di Yayasan GSG PCR yang bergerak dibidang jasa yaitu sebagai gedung kegiatan akademik kemahasiswaan maupun penyewaan berbagai macam acara. Penelitian ini bertujuan untuk mengetahui berapa BEP dari penyewaan GSG pada tahun 2016. Oleh karena itu, peneliti melakukan perhitungan BEP GSG PCR untuk acara pernikahan berdasarkan produk-produk yang disewa. Adapun hasil BEP (Paket) GSG tahun 2016 secara keseluruhan yaitu sebanyak 16 kali penyewaan minimal yang harus didapatkan dan BEP (Rp) dari semua produk yaitu sebesar Rp399.500.000 yang harus didapatkan dalam setahun agar mencapai titik impas. Target laba penyewaan minimal sebesar 30% yang diinginkan untuk semua produk yang disewakan, sehingga BEP (Paket) yang harus dicapai yaitu sebanyak 28 kali penyewaan dalam setahun untuk mencapai titik impas. Dari hasil penelitian pada tahun 2016, penyewaan GSG PCR telah mendapatkan perencanaan laba sebesar 47% atau melebihi dari target yang diinginkan sehingga BEP telah tercapai.

Perencanaan Laba Dengan Menggunakan Analisis BEP Pada PT INDRILLCO BAKTI DURI Deva Hamidatun Thoibah Marbun; Hamdani Arifulsyah
Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 2 (2021): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

This study aims to determine the income planning there is an expected level of profit by using Break Even Point (BEP) analysis. This analysis is one of the short-term profit planning which can help company management in knowing how big the company's income level is, so that the company does not experience profit or loss (break even). The type of research used in this research is descriptive research with a quantitative approach, the data sources used are primary and secondary data with data collection techniques, namely direct interviews with sources, namely the company's finance department and using financial data documents of PT Indrillco Bakti Duri. The results showed that after separating fixed and variable costs, the BEP mix was calculated for the three company work over service projects with the result that the unit BEP in project 1 was 1,380.46 service hours, for project 2 1,365.61 service hours, and for project 3 as many as 1,395.31 hours of service. Meanwhile, the rupiah BEP for project 1 is Rp. 2,690,759,325.44, for project 2 it is Rp. 3,228,941,479.76, and for project 3 it is Rp. 2,635,966,977.12. Keywords: Cost, Revenue, Profit, Break Even Point Analysis, Profit Planning.

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