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ANALISIS PERENCANAAN LABA DENGAN PENERAPAN TITIK IMPAS PADA PERUMDA AIR WAIR PU’AN KABUPATEN SIKKA Elisabeth Yessi Da Rato; Yosefina Andia Dekrita; Kristiana Reinildis Aek
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS Indonesia

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Abstract

The background of this research is the low income of Wair Pu'an Regional Water Supply, Sikka Regency for five years, starting from 2018 to 2022. This study aimed to determine profit planning with the BEP approach at Wair Pu'an Regional Water Supply, Sikka Regency. The data sources in this study were primary data in the form of direct interviews with Wair Pu'an Regional Water Supply, Sikka Regency, secondary data in the form of Balance Sheet and Income Statement and employee salary data at Wair Pu'an Regional Water Supply, Sikka Regency. The data was analyzed using BEP analysis. The results of the BEP calculation showed that to break even the company had to make a profit in 2018 of IDR 28,527,998.221, in 2019 of IDR 39,285,460,544.37, in 2020 of IDR 42,097,758.69, in 2021 of IDR 45,177,242,941.55, in 2022 of IDR 41,120,058,831.337. This was inversely proportional to what was experienced by Wair Pu'an Regional Water Supply, Sikka Regency, which always got revenue below the BEP. From the results of the analysis it was known that Wair Pu'an Regional Water Supply, Sikka Regency had not been able to reach the BEP, which directly indicated that the company was experiencing a loss or deficit.
Profitabilitas UMKM: Analisis Perencanaan Laba Dengan Pendekatan Margin Of Safety Al Iqdam Bima Habbatil Izzi; Gideon Setyo Budiwitjaksono
Akuntansi Vol. 2 No. 3 (2023): September: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.329

Abstract

The purpose of this study was to analyze profit planning with a margin of safety approach in the Pia business at UD Berkah Abadi in 2019-2022. This research uses descriptive quantitative type, with data collection through financial reports for 2019-2022 Data analysis uses the Miles Huberman model with the stages of condensation, display and data verification. The research findings show that with a large margin of safety, it will provide financial security so as not to experience losses and to achieve profits by conducting product disevsity, product innovation, conducting cost analysis and proper cost mapping. This research has implications for profit planning based on the calculation of margin of safety for Small and Medium Enterprises. This research also supports further research to analyze profit planning through other methods. So that it can be used to see opportunities and market share for pia products to increase sales and profits.
Analisis Perhitungan Cost-Volume-Profit Sebagai Alat Bantu Perencanaan Laba Perusahaan Maharany, Indah Dewi; Hidayah, Nurul
Eqien - Jurnal Ekonomi dan Bisnis Vol 14 No 01 (2025): Journal of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v14i01.1944

Abstract

The aim of the research is to determine the Cost-Volume-Profit analysis of Furniture UMKM in Jepara. This type of research is in the form of quantitative data, namely the amount of expenses that will take place during 2023. The results of the analysis show that the company has a contribution margin of IDR 1,984,576,347 with a ratio of 25%, indicating that every IDR 1 of sales contributes 25% to cover fixed costs and profits. The break-even point was recorded at IDR 6,948,262,151, indicating that from total sales of IDR 7,876,000,000, IDR 6,948,262,151 was needed to reach break-even. The Margin of Safety reached IDR 927,737,849, providing room for the company to experience a sales decline of that size without experiencing a loss. Degree of Operating Leverage reaching 7.25 indicates high sensitivity of operating profit to changes in sales. Profit target analysis shows that the company needs to achieve sales of IDR 8,178,867,936 to obtain the expected profit of IDR 240,562,547. The conclusions from this analysis provide a basis for companies to plan more optimal profit targets to ensure business sustainability in the coming year.
Analisis Hubungan Beban Pajak Tangguhan, Perencanaan Pajak Dan Aset Pajak Tangguhan Terhadap Manajemen Laba Pattiware, Andi; Nur Admi Razkila
Jurnal Ilmiah Bongaya Vol. 7 No. 2 (2023): Desember 2023 : Jurnal Ilmiah Bongaya
Publisher : LPPM STIEM

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh beban pajak tangguhan, perencanaan pajak tangguhan dan aset pajak tangguhan dalam melakukan manajemen laba pada perusahaan manufaktur sub sektor industri barang konsumsi yang terdaftar di BEI. Penelitian ini menggunakan data sekunder yang diperoleh melalui laporan keuangan tahunan perusahaan. Metode pengambilan sampel penelitian dilakukan dengan menggunakan metode purposive sampling, berdasarkan data yang di peroleh dari Bursa Efek Indonesia (BEI) melalui situsnya www.idx.co.id jumlah sampel yang digunakan dalam penelitian ini sebanyak 11 dari 180 perusahaan dikali dengan tiga tahun masa penelitian adalah 33 data. Hasil penelitian menujukkan bahwa beban pajak tangguhan berpengaruh terhadap manajemen laba. Perencanan pajak tidak berpengaruh terhadap manajemen laba dan aset pajak tangguha tidak berpengaruh terhadap manajemen laba.
ANALISIS COST VOLUME PROFIT SEBAGAI DASAR PERENCANAAN LABA PERUSAHAAN YANG DIHARAPKAN Simon, Alex; Septiana, Tian; Suci, Rama Gita
Research in Accounting Journal (RAJ) Vol. 2 No. 2 (2021): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i1.97

Abstract

A company needs planning to assist management in estimating the level of profit to be obtained, with a Cost-Volume-Profit analysis that focuses on various factors that influence changes in the earnings component. This study aims to determine the application of CVP analysis as a basis for expected earnings planning for the second quarter of 2020. The method used is a descriptive method with a case study approach. Researchers gather company information and then conduct data analysis. CVP analysis is performed with break event point (BEP) analysis, contribution margin, and margin of safety. The results showed that in the first quarter the contribution margin was IDR 32,424,125. The minimum sales are IDR 19,330,018 and the break-even point is IDR 39,838,182. The company set a profit of 20% from the first quarter. To achieve the expected profit, sales are targeted at Rp. 62,775,909 in the second quarter. Management can apply CVP analysis to assist in planning earnings in the following quarter.
ANALISIS PERENCANAAN PERPAJAKAN DAN BEBAN PAJAK TANGGUHAN BERDAMPAK TERHADAP MANAJEMEN LABA Rizki, Nonon Dheriana; Mulyana, Asep; Sutrisna, Wawan Asad; Waruwu, Fotuho; Heryanto, Toto
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan Januari 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i1.5541

Abstract

This study aims to influence tax planning and deferred tax expenses on earnings management in banking companies listed on the Indonesian stock exchange in the 2018-2022 period. the focus of this research is focused on the factors that influence earnings management, with the variables considered are tax planning and deferred tax expense. The research method used is quantitative and regression analysis, using financial report data from banking companies listed on the Indonesian stock exchange for the 2018-2022 period. Data is analyzed for the last five years period. The results of the analysis show that tax planning and deferred tax expenses have a simultaneous effect on earnings management Keywords: Profit Management ,Tax Planning, Tax Burde
ANALISIS BREAK EVENT POINT SEBAGAI DASAR PERENCANAAN LABA PADA PT. CAMPINA ICE CREAM INDUSTY TBK PADA PT. ULTRAJAYA MILK INDUSTRY TBK TAHUN 2021-2023 Hasanudin, Hasanudin; Setyorini, Dini
Ekonomi & Bisnis Vol 24 No 1 (2025): Jurnal Ekonomi & Bisnis Juni 2025
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v24i1.7481

Abstract

Kemajuan suatu perusahaan sangat tergantung pada cara manajemen mengelola sumber daya dan merespons peluang yang ada. Sebagai tambahan, manajer perlu memperhatikan potensi ancaman dari pesaing yang dapat mengurangi pangsa pasar, menyebabkan penurunan penjualan, dan mengurangi laba yang penting bagi kelangsungan dan pertumbuhan perusahaan. Salah satu alat analisis bisnis yang digunakan untuk ini adalah Break Even Point. Studi ini dilakukan dengan tujuan untuk memaparkan dan mengkaji secara mendalam titik impas. Studi ini memakai metode deskriptif kualitatif yang menggabungkan pendekatan analisis dan deskriptif. Break Event Point (BEP), penjualan melebihi BEP yang ditetapkan pada tahun 2021-2023. Ini menunjukkan bahwa perusahaan sudah mendapatkan keuntungan dan tidak mengalami kerugian selama tiga tahun tersebut. hasil analisis menunjukkan trend positif dalam pengelolaan break event point. Break Event Point (BEP) yang ditetapkan pada tahun 2021 sebesar Rp. 435.277.722.214, pada tahun 2022 sebesar Rp. 504.884.437.926 dan pada tahun 2023 sebesar Rp. 799.808.372.079. Margin Of Safety (MOS) yang ditetapkan pada tahun 2021 sebesar 57%, pada tahun 2022 sebesar 55% dan pada tahun 2023 sebesar 30% Kata kunci: Analisis Break Event Point, laba, Margin of Safety
Analisis Break Even Point (BEP) Dalam Menentukan Perencanaan Laba Perusahaan PT Sentra Food Indonesia 2021 Aji Bimayu, Diemas
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 5 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i5.583

Abstract

Every company has a goal to gain profit or profit. Planning to estimate profits can be done with Break Even Point (BEP) analysis. The purpose of this study is to determine the company's Break Even Point and the company's safety margin at PT. Indonesian Food Center. This study uses secondary data with the Break Even Point analysis method. The results showed that the company did not gain or lose at a sales level of Rp. 88,394,979,725.-. Determination of sales targets using the break even point method in 2022 the company PT. Sentra Food Indonesia must sell products of Rp. 97,256,191,970, - to get a profit of Rp3,500,000,000, -. company margin of safety PT. Sentra Food Indonesia in 2021 obtains a safety margin level of 73% or the maximum amount of reduced sales revenue target so that the company does not experience a maximum loss situation of IDR 69,609,842,752.-.
ANALISIS BREAK EVEN POINT SEBAGAI ALAT PERENCANAAN LABA PADA PT. AGRINDO CAHAYA MANDIRI Purwanti Purwanti; Iqbal Maulana; Popy Nurfadilah; Ronal Gultom
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.1017

Abstract

Perusahaan merupakan suatu organisasi ekonomi yang menghasilkan barang atau jasa dengan tujuan untuk memperoleh laba dan menciptakan nilai tambah bagi pemilik, karyawan, dan masyarakat. Mengingat persaingan pasar yang semakin ketat, perusahaan harus mampu mengelola operasional dan keuangannya secara efisien agar dapat bertahan dan berkembang. Salah satu aspek penting dalam manajemen bisnis adalah menganalisis hubungan antara biaya, volume penjualan, dan laba. Analisa tersebut dapat dilakukan dengan menghitung contribution margin, break even point (BEP), dan margin of safety (MoS). Ketiga indikator tersebut membantu perusahaan dalam menentukan titik impas, batas aman penurunan penjualan, dan potensi laba, sehingga dapat dijadikan sebagai dasar pengambilan keputusan bisnis. Penelitian yang dilakukan di PT Agrindo Cahaya Mandiri menunjukkan hasil yang positif pada periode Januari hingga Maret. Rasio contribution margin meningkat, nilai break even point menurun, dan margin of safety meningkat setiap bulannya. Kondisi tersebut menunjukkan bahwa perusahaan berada pada posisi keuangan yang stabil, terlindungi dari risiko penurunan penjualan, dan berpotensi meningkatkan profitabilitasnya di masa mendatang.
Analisis Break Even Point Sebagai Alat Perencanaan Laba Pada PDAM Tirta Jeneberang Kabupaten Gowa Khadijah, Nurisma; Palisuri, Palipada; Jumarding, Ahmad
Journal of Economy Business Development Vol. 3 No. 1 (2025): Journal of Economy Business  Development, April 2025
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v3i1.2553

Abstract

Penelitian bertujuan untuk menganalisis kinerja keuangan PDAM Kabupaten Gowa selama periode 2017–2021 dengan menggunakan pendekatan analisis rasio keuangan dan evaluasi Break Even Point. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif dengan pendekatan kuantitatif untuk menggambarkan perubahan kinerja keuangan dan faktor-faktor yang memengaruhi kinerja tersebut. Hasil penelitian menunjukkan bahwa PDAM Kabupaten Gowa mengalami peningkatan pendapatan yang stabil, pengelolaan biaya yang efektif, serta pemeliharaan margin kontribusi yang optimal. Selain itu, perusahaan mampu menjaga posisi Break Even Point yang menguntungkan, memberikan ruang untuk pengembangan lebih lanjut. Penelitian ini juga menemukan bahwa manajemen biaya yang efisien dan penggunaan teknologi informasi yang baik menjadi faktor penting dalam pencapaian keberhasilan ini. Dengan demikian, PDAM Kabupaten Gowa dapat menjadi model dalam pengelolaan keuangan yang berkelanjutan bagi perusahaan daerah lainnya. Saran yang diberikan adalah perlunya penguatan kapasitas kelembagaan dan penerapan teknologi yang lebih inovatif untuk mendukung kelangsungan jangka panjang. This study aims to analyze the financial performance of PDAM Gowa Regency during the period of 2017–2021 using financial ratio analysis and Break Even Point evaluation. The research method employed is descriptive analysis with a quantitative approach to depict changes in financial performance and the factors influencing those changes. The findings indicate that PDAM Gowa Regency experienced stable revenue growth, effective cost management, and the maintenance of an optimal contribution margin. Additionally, the company managed to sustain a favorable Break Even Point, allowing room for further development. This study also reveals that efficient cost management and the proper utilization of information technology are critical factors in this success. Therefore, PDAM Gowa Regency can serve as a model for sustainable financial management in regional public companies. The recommendations include strengthening institutional capacity and the application of more innovative technologies to support long-term sustainability.

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