Filter By Year

1945 2024


Reset

Found 395 documents
Search ANALISIS PERENCANAAN LABA , by title

 30   31   32   33   34 
ANALISIS BIAYA PRODUKSI DAN BREAK EVEN POINT (TITIK IMPAS) SEBAGAI ALAT PERENCANAAN LABA PADA INDUSTRI TAHU DESA KARANG ANYAR KECAMATAN BERINGIN KABUPATEN DELI SERDANG Fauzi, Indra; Hidayat, Toni; Antoro, Budi; Masitah, Tina Herianty; Maharani, Fitria
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6566

Abstract

This research seeks to examine Production Costs and the Break-Even Point as strategic tools for profit planning in Mrs. Paya’s tofu enterprise, located in Karang Anyar Village, Beringin Subdistrict, Deli Serdang Regency, North Sumatra. The study employs a descriptive quantitative approach. The sampling method utilized in this research is the saturated sampling technique.The results showed that annual production costs fluctuated, with total production costs of IDR 653,381,000 in 2021, IDR 717,850,000 in 2022, and IDR 654,628,000 in 2023. The break-even point for 2021 is 130,676 units, for 2022 is 143,570 units, and for 2023 is 130,926 units. The profit earned for each year is IDR 653,379,000 for 2021, IDR 717,850,000 for 2022, and IDR 654,632,000 for 2023.
PERAN DYNAMIC CAPABILITY DALAM MENGOPTIMALKAN ANALISIS COST VOLUME PROFIT (CVP) SEBAGAI ALAT PERENCANAAN LABA PADA UMKM BUBUR AYAM DAN AYAM GEPREK BU ARNIZ Hanum, Fadia Agustina; Fahriani, Dian
JURNAL AKUNTANSI BARELANG Vol 9 No 2 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i2.9950

Abstract

This study aims to analyze the influence of competence, discipline, and pain The reserch aims to analyze the financial potential and performance of the UMKM Bubur Ayam and Ayam Geprek Bu Arniz in 2024, using Cost Volume Profit (CVP) analysis to plan for more effective profits. In the face of increasingly intense competition, it is crucial for businesses to develop dynamic capabilities and appropriate strategies. This research uses a qualitative approach with a field study, involving the UMKM owner as the main informant, to understand the internal and external conditions and how the business adapts to environmental changes. The results show that the business has significant financial potential, with sales reaching IDR 284,700,000. The break-even point is achieved at 412 servings or IDR 5,373,913 in revenue, with a contribution margin ratio of 69%, meaning nearly 70% of sales are used to cover fixed costs and generate profits. The Margin of Safety of IDR 279,326,087 indicates room for a decrease in sales without incurring losses, while the Degree of Operating Leverage of 1.01 shows a small impact of sales changes on profit. Overall, Bubur Ayam and Ayam Geprek Bu Arniz demonstrates positive performance and has the potential for continued growth, particularly with product innovation and a strong understanding of market needs.
Cost Volume Profit (CVP) Analisis Sebagai Alat Perencanaan Laba pada Depot Air Bening di Hamadi Kota Jayapura Tokoro, Mike Stevenson; Ferre, Tin Dessy
Jurnal Manajemen dan Bisnis Vol. 9 No. 1 (2025)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55264/jumabis.v9i1.172

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Cost Volume Profit (CVP) sebagai alat perencanaan laba pada Depot Air Galon Bening di Hamadi, Kota Jayapura. Penelitian ini menggunakan metode kuantitatif dan kualitatif dengan data yang diperoleh melalui observasi, wawancara, dokumentasi, dan laporan keuangan depot. Hasil penelitian menunjukkan bahwa pada tahun 2023, Depot Air Galon Bening Hamadi memperoleh laba bersih sebesar Rp310.096.500 dengan total penjualan 109.676 unit atau Rp803.325.000. Biaya tetap yang dikeluarkan sebesar Rp139.470.000 dan biaya variabel sebesar Rp250.393.000. Analisis BEP menunjukkan bahwa depot tidak akan menderita kerugian jika penjualan mencapai 27.662 unit atau Rp202.628.420. Margin of Safety sebesar 74,77% menunjukkan batas penurunan penjualan yang dapat ditolerir. Operating Leverage sebesar 1,8 mengindikasikan bahwa setiap kenaikan penjualan 1% akan meningkatkan laba sebelum bunga dan pajak sebesar 1,8%. Untuk mencapai target laba tahun 2024 sebesar 10% dari laba bersih tahun sebelumnya, depot harus mencapai target penjualan sebesar Rp698.207.395. Berdasarkan hasil penelitian, analisis CVP efektif digunakan sebagai alat bagi manajemen depot dalam merencanakan laba dan pengambilan keputusan terkait biaya, volume penjualan, dan target laba yang diharapkan.
Analisis Cost Volume Profit (CVP) sebagai alat perencanaan laba Rohmah, Firda Yusnafa; Wicaksono, Achmad; Muzakki, Kafidin; Fahriani, Dian
Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i2.89

Abstract

Vaname shrimp farming has great economic potential, but fluctuating production costs and market prices pose challenges. This study analyzes Cost Volume Profit (CVP) as a profit planning tool in determining Break Even Point (BEP), Contribution Margin (CM), and Margin of Safety (MoS) to optimize production and cost strategies. CVP acts as an analytical tool that assists in managing costs, determining production targets, and setting pricing strategies. Its application allows businesses to improve efficiency, profitability, and business sustainability. The method used is descriptive qualitative. The analysis technique is CVP. Financial data for 2023-2024 was obtained through observation, interviews, and documentation. The results show that production in 2023 has not met BEP, causing losses. However, in 2024, production increased, while BEP fell, so the business began to make a profit. MoS increased, and CM increased. Cost efficiency played an important role, with variable costs per kg decreasing in 2024, supported by greater pond maintenance expenditure in 2023. In addition to CVP, other X factors also improved profitability. Projections for 2025 target an increase in production capacity and a decrease in BEP, resulting in an expected increase in profit.
Analisis Break Even Point (BEP) sebagai Alat Perencanaan Laba: Tinjauan Literatur pada Konteks Manajemen Keuangan Hendra, Joni; Nadela, Nira; Syahirah, Nur; Husna, Sri Wahyu
Indonesian Research Journal on Education Vol. 5 No. 3 (2025): Irje 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v5i3.2515

Abstract

Penelitian ini bertujuan untuk memberikan informasi kepada masyarakat mengenai pengertian, kegunaan, tujuan, keterbatasan, dan metode penghitungan analisa Break Even Point (BEP). Manajemen memerlukan informasi yang dapat digunakan sebagai dasar merencanakan laba peruasahaan. Dengan diketahuinya titik impas (Break Even Point, manajeman dapat menetukan jumlah produksi atau penjualan yang harus dilakukan, sesuai target laba yang ingin dicapai. Metode penelitian yang digunakan dalam penelitian ini adalah kajian pustaka (Library Research). Teknik pengumpulan data yang digunakan adalah studi pustaka, yaitu pengumpulan data yang dilakukan dengan cara meninjau buku-buku referensi yang ada di perpustakaan. Jenis data yang digunakan merupakan data skunder yang berupa buku-buku yang berkaitan dengan pembahasan. Analisa data menggunakan metode deskriptif, yaitu mendeskripsikan hasil penelitian dan kemudian menarik kesimpulan. Hasil penelitian dalam tulisan ini adalah: Analisa Break Event Point (BEP) memberikan informasi yang dapat digunakan oleh manajemen sebagai dasar perencanaan laba. Untuk menghitungnya diperlukan data mengenai biaya tetap, biaya variable, harga jual, dan kapasitas maksimum. Penghitungan Break Even Point (BEP) dapat dilakukan dengan metode persamaan, metode kontribusi margin, dan metode grafis. Ketiga metode apabila digunakan menghasilkan angka yang sama. Analisa Break Even Point (BEP), dalam praktiknya disamping mengandung manfaat tetapi juga masih mengandung kelemahan-kelemahan.
ANALISIS BREAK EVENT POINT (BEP) SEBAGA ALAT PERENCANAAN PENJUALAN PADA TINGKAT LABA YANG DIHARAPKAN (Studi Kasus PTPN VII Unit Bekri Tahun 2016-2018) Restu Noviana, Anggie
DINAMIKA (Jurnal Manajemen Akutansi Bisnis dan Kewirausahaan) Vol. 6 No. 1 (2020): Jurnal DINAMIKA
Publisher : DINAMIKA (Jurnal Manajemen Akutansi Bisnis dan Kewirausahaan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
ANALISIS BREAK EVENT POINT (BEP) SEBAGA ALAT PERENCANAAN PENJUALAN PADA TINGKAT LABA YANG DIHARAPKAN (Studi Kasus PTPN VII UNIT BEKRI TAHUN 2016-2018) Restu Noviana, Anggie; Suhada, Bambang
DINAMIKA (Jurnal Manajemen Akutansi Bisnis dan Kewirausahaan) Vol. 6 No. 2 (2020): Jurnal DINAMIKA
Publisher : DINAMIKA (Jurnal Manajemen Akutansi Bisnis dan Kewirausahaan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

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 Even Point Sebagai Alat Perencanaan Penjualan dan Laba Pada UMKM Bolu Susu Lembang Pak Bhabin Anisa, Suci; Sembiring, Etti Ernita; Surya, Rendra Trisyanto; Hutapea, Riauli Susilawaty
Indonesian Accounting Literacy Journal Vol. 5 No. 3 (2025): Indonesian Accounting Literacy Journal (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i3.5132

Abstract

This research was conducted to plan the desired sales and profits at UMKM Bolu Susu Lembang Pak Bhabin which will not experience a decrease in profit. The research method used is descriptive quantitative research using single product Break Even Point (BEP) analysis, Multi Product Break Even Point (BEP), profit target analysis, and Margin of Safety (MoS) analysis. Based on the research results, it is known that the BEP for a single product is Bolu Susu much as 34,360 units or Rp 1.199.086.332, Pie Susu 10.131 units or Rp 22.874.530, and Kue Balok 2.476 units or Rp 86.670.451; Multi Product BEP of at least 41,910 units for the product as a whole or Rp 1.327.507.369, then Bolu Susu that must be sold is 26,023 units, Pie Susu Pie Susu 10.719 units and Kue Balok 5.168 units; to achieve the profit target of Bolu Susu 93,202 units or Rp 3.262.069.000, Pie Susu 21.077 units or Rp 463.686.136, dan Kue Balok 6.725 unit atau Rp 235.390.077; MoS is on Bolu Susu 40% or Rp 791.433.668, Pie Susu 57% or Rp 292.519.470 and Kue Balok 78% or Rp 308.654.549.
Analisis Pengaruh Perencanaan Pajak dan Presensi Karyawan terhadap Manajemen Laba pada PT Tjakrindo Gilang Dwi Ramadhan; Desy Ismah Anggraini
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 1 No. 4 (2025): JULI (Edisi Spesial)
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/85sh9892

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh strategi perencanaan pajak dan tingkat presensi karyawan terhadap praktik manajemen laba pada PT Tjakrindo. Menggunakan pendekatan kuantitatif dengan analisis regresi, hasil penelitian menunjukkan bahwa perencanaan pajak dan presensi karyawan berpengaruh signifikan terhadap praktik manajemen laba. Temuan ini diharapkan dapat menjadi bahan pertimbangan dalam penguatan pengendalian internal dan pelaporan keuangan perusahaan manufaktur.
ANALISIS CONTRIBUTION MARGIN SEBAGAI ALAT PERENCANAAN LABA USAHA PENJUALAN DAGING SAPI DI KECAMATAN GALANG KABUPATEN DELI SERDANG Fahreza Saefullah Fattah; Media Agus Kurniawan
Journal of Innovation Research and Knowledge Vol. 5 No. 2: Juli 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Usaha penjualan daging sapi juga menghadapi beberapa tantangan. Pertama, biaya produksi yang tinggi, termasuk biaya pemotongan, biaya penyusutan, dan biaya oprasional lainnya, dapat mengurangi margin keuntungan. Kedua, permasalahan logistik dan distribusi, terutama di daerah terpencil, dapat menyebabkan peningkatan biaya dan menurunkan kualitas daging yang sampai ke konsumen. Ketiga, fluktuasi harga sapi potong dan daging sapi di pasaran dapat mempengaruhi pendapatan peternak dan pedagang daging. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis biaya variabel dalam usaha penjualan daging sapi serta bagaimana penggunaan Contribution margin dapat membantu pedagang daging dalam perencanaan laba. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan deskriptif. Penelitian ini akan memisahkan biaya semivariabel menjadi biaya tetap dan biaya variabel menggunakan metode least squares, yang dipilih karena akurasi dan objektivitasnya yang lebih tinggi dibandingkan metode lainnya. Data yang digunakan dalam penelitian ini adalah data penjualan historis selama tiga bulan terakhir. Selain itu, analisis time series (runtun waktu) akan dilakukan untuk memprediksi penjualan pada bulan selanjutnya. Hasil penelitian ini adalah: BEP: 2.357 kg/bulan, Target Laba Rp10 juta: 3.357 kg/bulan, Strategi: Fokus pada produk high-CM (seperti Tenderloin) dan manfaatkan momentum harga tinggi (Lebaran), Margin of Safety 21.4%: Cukup aman, tetapi perlu peningkatan penjualan untuk stabilitas.

Page 32 of 40 | Total Record : 395

 30   31   32   33   34