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Accounting Progress
Published by Sekolah Tinggi Ilmu Ekonomi Bina Karya
ISSN : -     EISSN : 29630177     DOI : https://doi.org/10.70021/ap
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting Journal merupakan Jurnal yang memuat isu-isu di bidang Akuntansi dan Keuangan. Jurnal Akuntansi diterbitkan 2 kali dalam setahun pada Bulan Juni dan Bulan Desemebr . Jurnal ini diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Bina karya. Jurnal yang di-submit ke Jurnal Akuntansi akan melalui proses Peer-Review. Jurnal yang diterima akan tersedia untuk di-download secara online. Bahasa yang digunakan adalah bahasa Indonesia dan bahasa Inggris.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 45 Documents
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Penerapan Persamaan Fungsi Linier dalam Menentukan Analisis Break Even Point (BEP) pada UMKM Puspaningrum, Cici
Accounting Progress Vol. 4 No. 2 (2025): Accounting Progress Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i2.275

Abstract

This study aims to analyze the application of linear function equations in determining the Break Even Point (BEP) for the UMKM Keripik Dewi, serving as a foundation for profit planning and performance evaluation. Using a quantitative descriptive approach, the research processes annual data on sales, fixed costs, and variable costs. The results indicate that linear functions effectively describe the relationship between total costs, revenues, and production volume, enabling accurate BEP calculation in both units and monetary value. The findings show that BEP analysis helps microbusinesses determine minimum production targets, control costs, and anticipate potential losses. Furthermore, this method provides clear insight into the contribution margin required to reach profitability. Overall, the application of linear function models proves to be a simple yet functional analytical tool for UMKM, enhancing accuracy in business planning and operational decision-making.
Analisis Peluang Dan Tantangan Koperasi Desa Merah Putih Dalam Pemberdayaan Ekonomi Desa Syafrizal, Rodi; Aulia, Cindi; Hasyim, Liza Widya
Accounting Progress Vol. 4 No. 2 (2025): Accounting Progress Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i2.287

Abstract

Rural-urban inequality remains a structural problem in national economic development. This disparity is characterized by low rural income, limited infrastructure, and weak human resource capacity. The "Koperasi Desa Merah Putih" (Red and White Village Cooperative) is present as a potential solution to bridge this gap through local economic empowerment. This study aims to analyze the opportunities and challenges faced by the cooperative in empowering the village economy. This research employs a descriptive qualitative approach with literature study and phenomenological analysis methods. The results indicate that the cooperative has significant opportunities in managing local natural resources and utilizing village funds for productive businesses. However, major challenges include low managerial capacity, limited capital access, and strict market competition with established private sectors. The study concludes that revitalization of the cooperative through human resource training, digitalization, and strategic partnerships is essential to strengthen the rural economic structure.
Analisis Perilaku Biaya dan Penerapan Cost-Volume-Profit (CVP) pada UMKM Lemang Batok di Kota Tebing Tinggi Zalukhu, Rika Surianto; Hutauruk, Rapat Piter Sony; Collyn, Daniel; Hutabarat, Metyria Imelda
Accounting Progress Vol. 4 No. 2 (2025): Accounting Progress Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i2.288

Abstract

This study aims to analyze cost behavior in the Lemang Batok micro-enterprise (UMKM) in Tebing Tinggi City as a basis for more accurate production planning and pricing decisions. This research employs a descriptive qualitative approach using monthly production cost data obtained from the enterprise’s financial records. Total cost function was formulated to identify fixed costs, variable costs per unit, and the overall cost structure. A cost–volume–profit (CVP) analysis was then conducted to determine the break-even point and assess profit sensitivity to changes in production volume. The results indicate that the Lemang Batok enterprise carries fixed costs of IDR 3,100,000 per month and variable costs of IDR 415 per unit, resulting in a total cost function of Y = 3,100,000 + 415X. The CVP analysis indicates that the break-even point is reached at a production volume of 105 units per month at a selling price of IDR 30,000 per unit, while increasing production up to 700 units can significantly reduce the average unit cost and enhance the contribution margin. These findings demonstrate that separating mixed costs and applying CVP analysis provide a more accurate foundation for cost control and pricing decisions in micro-enterprises. This study contributes to the literature on cost behavior in traditional food-based micro-enterprises and offers practical recommendations for improving efficiency and profitability.
FINANCIAL REPORT ANALYSIS : Empirical Study of Aneka Tambang Tbk Company In 2023 Sinurat, Mangasi; Ilham, Rico Nur; Heikal, Mohd.
Accounting Progress Vol. 4 No. 2 (2025): Accounting Progress Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i2.289

Abstract

This observation is to analyze the financial condition of a company, can be done by analyzing its financial statements. One way to find out the position of the company's financial condition in good condition is to conduct various analyzes, and one of them is ratio analysis. This savings aims to evaluate the financial performance of PT Aneka Tambang Tbk through financial ratio analysis. The method used for this analysis is descriptive analysis using liquidity ratio measurements, solvency, profitability, activity, and market. Research data and information are obtained from the Indonesia Stock Exchange. Every year, all ratios increase, namely current ratio, quick ratio, DAR, DER, GPM. NPM, ROA ROE, ITO, RTO, TATO, EPS, PER and DPR so that this company is said to have very good prospects and performance.
Analisis Efisiensi Biaya Produksi Dalam Penetapan Laba Pada Peternakan Pir Azrul Fani Saragih Hutauruk, Rapat Piter Sony
Accounting Progress Vol. 4 No. 2 (2025): Accounting Progress Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i2.290

Abstract

This study aims to analyze cost efficiency and profit determination at Pir Azrul Fani Saragih Poultry Farm based on five production cycles. This research employs a descriptive qualitative approach using primary data obtained through interviews and secondary data derived from cost and revenue records for each cycle. The results indicate that total production costs consist of raw material costs, direct labor costs, and overhead, with raw materials being the largest and most volatile component. The cost efficiency analysis shows that the first three cycles achieved efficiency levels below 100%, while the fourth and fifth cycles experienced inefficiency due to actual costs exceeding budgeted amounts. Profit also fluctuated, with the highest value recorded in the second cycle at Rp17,121,776 and the lowest in the fifth cycle at Rp5,631,332. These findings demonstrate that profit is strongly influenced by a combination of selling price variations and the effectiveness of cost control. The study concludes that cost control has not been consistently implemented, indicating the need for standard costing and more systematic cost evaluation to enhance business profitability.

Page 5 of 5 | Total Record : 45

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