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PENERAPAN ANALISIS COST-VOLUME-PROFIT (CVP) SEBAGAI ALAT PERENCANAAN LABA DAN PENETAPAN HARGA JUAL PADA PT. REALITA MASYARAKAT AIRLANGGA MOJOKERTO: analisis cost-volume-profit, perencanaan laba, penetapan harga jual Supriadi Ak; Wisnu Widekso
eBA Journal: Journal Economic, Bussines dan Accounting Vol. 8 No. 1 (2021): Journal Economic, Bussines dan Accounting
Publisher : Fakultas Ekonomi Universitas Darul Ulum

Pada dasarnya tujuan dari perusahaan untuk memperoleh laba yang optimal. Untuk ituperusahaan perlu membuat suatu perencanaan yang tepat dan cermat dalam menjalankankegiatan operasionalnya. Salah satu perencanaan yang dibuat pihak manajemen adalahperencanaan laba. Untuk membuat perencanaan laba yang baik, maka diperlukan alat bantuberupa analisis Cost-Volume-Profit (CVP). Analisis Cost-Volume-Profit merupakan alat bantumanajemen untuk melihat hubungan antara biaya, volume penjualan dan laba.Penelitian ini bertujuan untuk mengetahui penerapan analisis Cost-Volume-Profit sebagaialat perencanaan laba dan penetapan harga jual pada PT. Realita Masyarakat AirlanggaMojokerto. Dalam penelitian ini menggunakan metode deskriptif kualitatif dengan alat analisisberupa analisis contribution margin, analisis break even point, analisis margin of safety, analisisoperating laverage, analisis target laba dan penetapan harga jual.Hasil penelitian ini menunjukkan bahwa perkiraan laba untuk tahun 2020 yang mampudiperoleh perusahaan dengan peningkatan target laba 25 % dari tahun 2019 sebesar Rp.58.577.750. Tingkat volume penjualan yang harus dicapai oleh perusahaan sebesar Rp.295.445.027,6243 dengan harga jual produk Rp. 22.311,344. Assa R.L. (2013, September). Analisis Cost-Volume-Profit Dalam Pengambilan KeputusanPerencanaan Laba Pada PT. Tropica Cocoprima, Jurnal EMBA (3): 591-601.Budiwibowo, Satrijo (2012, Oktober). Analisis Estimasi Cost-Volume-Profit (CVP) DalamHubungannya Dengan Perencanaan Laba Pada Hotel Tlogo Mas Sarangan, JurnalAkuntansi dan Pendidikan 1 (1): 13-23.Blocher, Stout David E., Cokins, Gary. 2010 Manajemen Biaya, Edisi 5. Salemba Empat, Jakarta.Bustami, Bastian, Nurlela. 2006. Akuntansi Biaya: Kajian Teori dan Aplikasi, Graha Ilmu,Yogyakarta.Carter, William K. 2009. Akuntansi Biaya, Edisi 14. Salemba Empat, Jakarta.Duyo S.F. (2013, September). Analisis Cost-Volume-Profit Untuk Perencanaan Laba Pada HotelSintesa Peninsula Manado, Jurnal EMBA 1 (3): 603-610.Garrison, R, H., Noreen, E, W., Brewer. 2010. Managerial Accounting, 13th ed. Mc. Graw-Hill,New York.Halim A., Supomo B., Kusufi M.S. 2014. Akuntansi Manajemen (Akuntansi Manajerial), Edisi2 cetakan keempat. BPFE, Yogyakarta.Hansen M.M, Hansen D.R., Heitger D.L. 2017. Dasar-dasar Akuntansi Manajerial, Edisi5.Salemba Empat, Jakarta.Ihemejea J.C., Okereafor G., Bashir M., Ogungbangbe. (2015, November). Cost-volume-profitAnalysis and Decision Making in the Manufacturing Industries of Nigeria, Journal ofInternational Business Research and Marketing 1 (1): 7-15.Jusup Al. Haryono. 2011. Dasar-dasar Akuntansi, Edisi 7 jilid 1 dan 2. Unit Penerbit danPercetakan Sekolah Tinggi Ilmu Ekonomi YKPN, Yogyakarta.Kottler Philip dan Kevin Lane Keller. 2009. Manajemen Pemasaran, Edisi 13 Jilid 2. Erlangga,Jakarta.Kim Seung H. (2015). Cost-Volume-Profit Analysis for a Multi-Product Company: MicroApproach, International Journal of Accounting and Financial Reporting 5 (1): 23-34.Koraag, Jeriko F., Ilat Ventje. (2016). Analisis Cost-Volume-Profit Untuk Perencanaan Laba PadaPabrik Tahu “Ibu Siti”, Jurnal Berkala Ilmiah Efisiensi 16 (3): 803-812.Malombeke, Merry B. (2013, Juni). Analisis Break-Even-Point Sebagai Dasar PerencanaanHolland Bakery Manado, Jurnal EMBA 1 (3): 806-817.84Mulyadi. 2016. Akuntansi Biaya, Edisi 5 cetakan keempatbelas. Unit Penerbit dan PercetakanSekolah Tinggi Ilmu Manajemen YKPN, Bandung.Navaneetha B., Punitha K., Joseph R.M., Rashmi S., Aishwariyaa T.S. (2017, March). An analysisof cost volume profit of Nestlé limited, International Journal of Commerce andManagement Research 3 (3): 66-68.Pelawiten A., Ilat V. (2014, Juni). Analisis Cost-Volume-Profit Untuk Perencanaan Laba Pada UDGladys Bakery, Jurnal EMBA 2 (2): 1670-1681.Purnamasari, Erina. 2013. Cost-Volume-Profit Analysis Untuk Evaluasi Pencapaian Laba,Universitas Dian Nurwantoro, Semarang.Rudianto. 2013. Akuntansi Manajemen : Informasi untuk Pengambilan Keputusan Strategis,Penerbit Erlangga, Jakarta.Soewadji J. 2012. Pengantar Metodologi Penelitian, Penerbit Mitra Wacana Media, Jakarta.Swastha Basu, 2010. Manajemen Penjualan, Edisi 3. BPFE, Yogyakarta.Satriani S., Marheni, Miranda L. (2015, November). Analisis Cost-Volume-Profit Sebagai AlatPerencanaan Laba Jangka Pendek Pada CV. Mentari Dempo Indah Pangkalpinang, JurnalIlmiah Akuntansi Bisnis & Keuangan (JIABK) 3 (2): 28-42.Sihombing S.B. (2013, September). Analisis Cost-Volume-Profit Sebagai Alata BantuPerencanaan Laba PT. Bangun Wenang Beverages Company, Jurnal EMBA 1 (3): 182-188.Samryn, L.M. 2013. Akuntansi Manajemen: Informasi Biaya Untuk Mengendalikan AktivitasOperasi & Investasi. Cetakan kedua. Kencana. Jakarta.Salehi H., Ansari F., Rezaie H. (2014). Economic Benefit and the Analysis of Cost, volume andprofit (CVP), International Journal of Accounting and Financial Reporting, InternationalJournal of Basic Sciences & Applied Research 3: 202-206.Yuan F. (2009). The use of a fuzzy logic-based system in cost-volume-profit analysis underuncertainty, Science Direct: 1155-1163.Warindrani, Krisna, Armila. 2006. Akuntansi Manajemen, Graha Ilmu, Yogyakarta

S Analisis Pengaruh Perencanaan Pajak, Aset Pajak Tangguhan, Beban Pajak Tangguhan terhadap Manajemen Laba: Pengaruh Perencanaan Pajak, Aset Pajak Tangguhan, Beban Pajak Tangguhan terhadap Manajemen Laba Shafitri Chandra Pratiwi
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 1 No. 4 (2023): Jurnal Manajemen, Akuntansi dan Logistik (JUMATI)
Publisher : Cipta Kind Publisher

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

Abstrak: Manajemen laba adalah tindakan manajer untuk memaksimalkan atau meminimalkan keuntungan yang dilaporkan dalam penyusunan laporan keuangan unit yang menjadi tanggung jawabnya dan tidak ada hubungannya dengan perubahan profitabilitas perusahaan dalam jangka Panjang. tindakan manajemen laba yang dijalankan oleh manajer adalah bagian awal Langkah penataan laporan keuangan yang benar bukan merupakan tindakan curang atau pelanggaran,karena masih mematuhi prinsip akuntansi dan memakai cara dan ketentuan akuntansi yangdiperkenankan serta dilegalkan oleh orang banyak. Riset terdahulu atau riset yang relevan sangat penting dalam suatu riset atau artikel ilmiah. Riset terdahulu atau riset yang relevan berfungsi untuk memperkuat teori dan fenomena hubungan atau pengaruh antar variable. Artikel ini mereview faktor-faktor yang mempengaruhi Manajemen Laba, yaitu Perencanaan Pajak, Aset Pajak Tangguhan dan Beban Pajak Tangguhan, suatu studi literatur akuntansi perpajakan. Tujuan penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Hasil artikel literature review ini adalah: 1) Perencanaan Pajak berpengaruh terhadap Manajemen Laba; 2) Aset Pajak Tangguhan berpengaruh terhadap Manajemen Laba; dan 3) Beban Pajak Tangguhan berpengaruh terhadap Manajemen Laba.

ANALISIS BIAYA VOLUME LABA MELALUI ALOKASI BIAYA BERSAMA SEBAGAI PERENCANAAN LABA Wahyuni, Sri
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 3, No 2: Juli 2012
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Wahyuni, Sri, 2012, Analysis of Cost Volume Profit through cost allocation Profit Planning Together For The Cita Rasa Company Bakery. The purpose of this study was to determine the allocation of shared cost and profit planning analysis should be done of the company. The analysis used is the analysis of BVL, which includes Contribution margin analysis, BEP and margin of safety. The least squares method to separate semi-variable costs into fixed costs and variable costs.Based on the calculation of the analysis has been done to obtain the amount of contribution margin brown bread USD 350.00 / unit, bread, jam USD 360.00 / unit, toast sesame USD 414.00 / unit, bread snow USD 286.00 / unit, raisin bread USD 413.00 / unit, banana bread USD 406.00 / unit and Donat Rp 231.00 / unit. Break even point is found to be U.S. $ 17,346,941.00 for brown bread, bread jam 25,349,794.00 USD, USD 20,011,588.00 sesame bread, buns snow USD 8,673,619.00, raisin bread Rp 13,609,900.00 ,banana bread and donuts Rp Rp 19,925,143.00 20,011,588.00. While the margin of safety obtained for 92.57% of the total product mix. Target profit of Rp 300 million a year, the sales target to be achieved by Rp 1,385,941,767.00 company with a sales target of 938,580 units in the unit.Based on the calculation above, it can be concluded that it is better Taste Bakery Bread Company uses BVL in profit planning analysis to facilitate the changes that would occur if the profit there is a change in trace element analysis BVL.. Keywords: Joint Costs, Cost Volume Profit, Profit Planning

ANALISIS BIAYA VOLUME LABA MULTI-PRODUK UNTUK PERENCANAAN LABA JANGKA PENDEK BIJIMERAH COFFEE AND ROASTERY Mokoginta, Mia Istiana; Sondakh, Jullie J.; Budiarso, Novi S.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018)
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Each Company has the same goal to earn profit from the products and services offered. Cost volume profit analysis is used by managers for decision making, planning and as well as the implementation of a cost grouping for short-term profit planning purposes. This study was conducted on Bijimera Coffee and Roastery. The purpose of this study is to know the short-term profit planning on Bijimera Coffee and Roastery by using cost volume profit analysis and multiproduct cost volume profit analysis. Research method used by researcher is descriptive quantitative research type by using break even point analysis, contribution margin, margin of safety, operating leverage and sales mix analysis. Results and conclusions from the study are the contribution margin package of the two product mix is Rp. 700,846.26. The break-even point in the unit of the product mix is 546.74 kg for Bogani Bland product and 234.32 kg for Robusta Modayag product. The company breaks even when the total sales of both products is Rp. 110,128,860. By using the cost volume profit analysis, the company will more easily predict management decisions for the future. In addition, the company can prevent things that adversely affect the company based on the calculation of costs through breakeven analysis, contribution margin, margin of safety, operating leverage and sales mix analysis.Keywords: Cost Volume Profit, Profit Planning, Multiproduct Analysis

Analisis Biaya-Volume-Laba untuk Perencanaan Laba Operasi Gani, Engelwati
Binus Business Review Vol 4, No 2 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i2.1401

This study conducted cost-volume-profit analysis of the company. A maximum profit can be obtained by analyzing sales volume and product mix to be sold. So that, the cost-volume-profit analysis can be used as a planning strategy of the companyâs operations profit. To do so, semivariable costs must be separated into variable and static costs. After that the breakeven point can be calculated. By knowing the breakeven point, operations profit planning expected can be made. Research used qualitative method with direct contact by interviewing the company and indirect contact by observing the companyâs profit-loss financial statements from 2008 to 2011. PT SD Textile is a manufacturing company engaged in the manufacture of damask, sheet and towel. Conditions of sales and the cost of sales have increased in the period of 2008 to 2010 and have decreased in the period of 2011; while the operations expenses have increased in the period 2008 to 2011. The increase and decrease in sales, the cost of sales and operations expenses have a direct impact on the operations profit. The operations profit increased in the period of 2008 to 2009 and decreased in the period of 2010 and increased again during the period of 2011. Given the situasion, it is very important for PT SD Textile to do operations profit planning with attention to sales planning and costs in order to deliver the maximum profit.

ANALISIS BIAYA VOLUME LABA UNTUK PERENCANAAN LABA PADA PERUSAHAAN ES BATU CAMPLONG DI SAMPANG Yulianto, Zainal
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 1 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Cost-volume-profit analysis is an analysis to find out the relationship between costs, sales volume, profits and product mix to achieve the desired level of profit. The objective to be achieved in this study is to find out about the analysis of profit volume costs in the Ice Cube Camplong Company in profit planning. This type of research uses a type of quantitative descriptive research which is recording data with numbers that are values and can be given an objective picture of the problem under study. So the profit planning that must be targeted by the Es Batu Camplong company is Rp. 107,479 units from the calculation of the profit target of Rp. 328,500.00 from the comparison results from the previous year. So to achieve sales of 25% the company wants in the coming year the company must sell Rp 107,479 units.

ANALISIS BIAYA-VOLUME-LABA (COST-VOLUME-PROFIT) MULTIPRODUK SEBAGAI ALAT PERENCANAAN LABA PADA PT MARINAL INDOPRIMA DI SUMENEP Putri, Devi Lestari Pramitha; Septyawati, Devia
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 2 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Cost-volume-profit analysis (CVP) is a useful tool for companies to measure a profit that will be planned by the company. In addition, by analyzing CVP companies will be easier to plan, control, and make a good decision for the company. This type of research is descriptive quantitative. The data type is Quantitative Data. The data source is Primary Data and Secondary Data. The data collection technique is by interview and documentation. PT. Marinal Indoprima in planning profits for 2016 using the Cost-volume-profit analysis method must sell cherry products for 3,026,713 units at a selling price of Rp 165,524 and for seaweed products at 9,419 units at a selling price of Rp 145,52. Break even point for products of the type of cherry 734,943 units with a nominal value of Rp. 123,742,868,862 and for seaweed type products is 4,773 units with a nominal value of Rp. 698,779,242. Margin Of Safety Cherimen products are Rp. 25,458,992,002, and for seaweed products Rp. 144,434,848. The level of PT Marinal Indoprima's Operating Laverage for 5.86 cherries and 60.83 seaweed products, which means that every 1% increase in sales revenue will increase the company's profit. Based on the calculation of Shut Down Point, processing of cherry and seaweed products must be stopped if the sale is at the point of closing the business of Rp. 103,893,615,707 (cherimen products) and Rp. 586,664,790 (seaweed products).

Analisis Biaya Volume Laba Sebagai Alat Bantu Perencanaan Laba Pada Perusahaan Pia Latief Kediri Winarko, Sigitpuji; Astuti, Puji; Wijayanti, Fitri
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 2 No 2 (2017): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Small and medium enterprises in Kediri grow rapidly, especially food business. Similarly, Pia Latief's business is also growing year by year, as evidenced by the increasing demand. So this sector needs to continue to be developed and needs to be examined how the development so as to provide input and description of his business. The analysis that needs attention is related to the sales volume associated with the cost and the profit earned. The purpose of this research is to analyze related to break even point, contribution margin, margin of safety, and profit planning. The data used are primary data and secondary data. The research approach used is quantitative approach. Data analysis using least square method to separate semi variable cost into fixed cost and variable cost. After that analyzed by using break even point, contribution margin, and margin of safety. The results of research conducted on the company Pia Latief Kediri, on two products namely wet pia and dry pia is a wet pia BEP of 6,986 units, dry pia of 12,292 units. The margin of safety contribution was 53.34% from the sales, margin of safety was 95.67% with the target of 2017 for 169,581 units for wet pia product, dry pia sales target of 298,409 units. Expected from the results of this study can provide input on the company Pia Latief in determining the policy of production and sales, so obtained a profitable advantage.

ANALISIS BIAYA DAN VOLUME LABA SEBAGAI ALAT BANTU PERENCANAAN LABA PADA PT. PANCA RASA PRATAMA GROUP Aznedra, Aznedra; primadewi, desmerry
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 13, No 2 (2019): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2019
Publisher : Universitas Riau Kepulauan

Penelitian ini bertujuan untuk menentukan jumlah volume penjualan yang harus diupayakan oleh perusahaan agar mencapai titik impas dan perencanaan laba yang tepat berdasarkan Analisis Biaya Volume Laba. Objek penelitian ini adalah PT. Panca Rasa Pratama Group yang memproduksi Teh Prendjak. Dalam penelitian ini peneliti menggunakan metode penelitian kualitatif. Hasil analisis data dilakukan dengan mengolah data sekunder berupa biaya-biaya yang terjadi dan penjualan yang diperoleh selama tahun 2013-2017. Kemudian dilakukan perencanaan laba yang tepat untuk tahun 2018 dan 2019. Berdasarkan hasil analisis data, dapat disimpulkan bahwa titik impas (Break Even Point) pada tahun 2013 sebesar Rp 1.265.696.177,93,-. Pada tahun 2014 sebesar Rp 1.506.682.342,9,-. Pada tahun 2015 sebesar Rp 1.668.264.379,41,-. Pada tahun 2016 sebesar Rp 1.920.996.366,57,-. Dan pada tahun 2017 sebesar Rp 2.121.339.650,22,-. Proyeksi laba untuk tahun 2018 sebesar Rp 17.253.407.400,7,- dan tahun 2019 sebesar Rp 18.182.239.385,- dengan nilai penjualan ditargetkan 20%.

ANALISIS BIAYA VOLUME LABA SEBAGAI ALAT PERENCANAAN LABA (SPBU CV. SINAR HASMADANI) Suci Ayu Aina Mustainah
Bongaya Journal for Research in Accounting (BJRA) Vol 2 No 2 (2019): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

This study aims to determine the costs incurred whether it has reached breakeven by SPBU CV. Sinar Hasmadani, how much sales volume is spent to break even andto find out the profit generated has become a reference in planning future profits at gasstations CV. Sinar Hasmadani Karsa. This study uses primary data and secondary data,where primary data is obtained from companies related to the history of the company.Secondary data in this study in the form of financial report data and data costs that existwithin the company. In this study the method used to analyze the data is by usingquantitative descriptive.The results of the analysis show that the costs incurred by SPBUCV. Sinar Hasmadani Karsa can be used as a basis for calculating BEP. Sales volumealso increases every year, on the other hand the calculation of contribution margin andcontribution margin ratio obtained in 2016-2018 shows that the company has produced acontribution margin that can cover fixed costs and generate maximum profits, and thelast profit achieved by the company can be used as the basis for future profit planning

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