Cost Volume Profit Analysis as a Profit Planning Tool (Case Study of CV Barokah Jaya in Mojokerto)

Nabilatul Hasanah, Siti Anisah, Mohammad Budi Susanto, Mochamad Reza Adiyanto

Abstract


Cost Volume Profit analysis is one of the analytical tools that can be used in planning company profits. With CVP analysis the company can more easily plan, control and make the right decisions in the company. The object of this research is CV. Barokah Jaya Kemantren – Mojokerto. This type of research is Quantitative Descriptive with Quantitative data type. The data sources used are Primary Data and Secondary Data. The data collection technique is by interview and documentation of CV. Barokah Jaya. The results of the CVP analysis are Contribution Margin is Rp. 9.838.448.030 or 17,1%, Operating Leverage shows the number 1.2. BEP in rupiah is Rp 10.208.420.750,63 and BEP in unit is 17.210. Margin of Safety is Rp 47.297.779.682,37 or 82%. Planning profit of Rp 9.710.328.496,8 assuming sales of Rp 66.999.041.595,32 and variable costs follow the increase in production costs while fixed costs are constant.


Full Text:

PDF

References


Akbar, K., Hamdi, H., Kamarudin, L., & Fahruddin, F. (2021). Manajemen POAC pada Masa Pandemi Covid-19 (Studi Kasus BDR di SMP Negeri 2 Praya Barat Daya). Jurnal Kependidikan: Jurnal Hasil Penelitian Dan Kajian Kepustakaan Di Bidang Pendidikan, Pengajaran Dan Pembelajaran, 7(1), 167. https://doi.org/10.33394/jk.v7i1.2959

Arikunto, S. (2013). Penelitian Tindakan Kelas. Bumi Aksara.

Blocher, E. J., Stout, D. E., & Cokins, G. (2012). MANAJEMEN BIAYA : Penekanan Strategis. Salemba Empat.

Budiyanti, H., Narsa, I. M., & Irma. (2018). Akuntansi Manajemen (2nd ed.).

Universitas Terbuka. www.ut.ac.id

Chalil, D. (2018). TITIK IMPAS DAN PERENCANAAN LABA DALAM BISNIS Jurnal Mitra Manajemen (JMM Online). JMM Online, 2(5), 438–448. http://e- jurnalmitramanajemen.com

Citra Dewi, S., Lasiyono, U., Akuntansi, M. J., Ekonomi, F., Pgri, U., Buana Surabaya, A., Akuntansi, D., & Surabaya, A. B. (2019). PENGARUH EFISIENSI BIAYA OPERASIONAL DENGAN CVP ANALYSIS TERHADAP TERCAPAINYA PROFIT PADA UD. ANDRI JAYA. In Publikasi Ilmiah Akuntansi (Vol. 1, Issue 1).

Dahtiah, N., Akmalia, G., & Setiawan. (2022). Penerapan cost volume profit sebagai dasar perencanaan penjualan untuk mencapai target laba yang diharapkan pada Konveksi Nolyco. INOVASI: Jurnal Ekonomi, Keuangan Dan Manajemen, 18(3), 638–646. https://doi.org/https://doi.org/10.30872/jinv.v18i3.10912

Gu, L., Hackbarth, D., & Johnson, T. (2018). Inflexibility and stock returns. In Review of Financial Studies (Vol. 31, Issue 1, pp. 278–321). Oxford University Press. https://doi.org/10.1093/rfs/hhx092

Guo, Y. (2023). Retraction: Enterprise Management Decision and Financial Management Based on Dynamic Cost Volume Profit Model. Journal of Function Spaces, 2023. https://doi.org/10.1155/2023/9835467

Gutiérrez, M. (2021). Making better decisions by applying mathematical optimization to cost accounting: An advanced approach to multi-level contribution margin accounting. Heliyon, 7(2). https://doi.org/10.1016/j.heliyon.2021.e06096

Haeruddin, H., Ibrahim, I., Jamali, H., & Ibrahim, I. (2023). Kondisi UMKM Batu Merah pada pandemic covid: analisis cost volume profit. JPPI (Jurnal Penelitian Pendidikan Indonesia), 9(1), 48. https://doi.org/10.29210/020222005

Hery. (2018). Analisis laporan keuangan (3rd ed.). PT Grasindo.

Lulaj, E., & Iseni, E. (2019). Role of Analysis CVP (Cost-Volume-Profit) as Important Indicator for Planning and Making Decisions in the Business Environment. European Journal of Economics and Business Studies, 4(2), 99–114. https://doi.org/10.2478/ejes-2018-0043

Maruta, H. (2018). ANALISIS BREAK EVEN POINT (BEP) SEBAGAI DASAR PERENCANAAN LABA BAGI MANAJEMEN. Jurnal Akuntansi Syariah, 2(1), 9–28.

Mokoginta, M. I., Sondakh, J. J., & Budiarso, N. S. (2018). ANALISIS BIAYA VOLUME LABA MULTI-PRODUK UNTUK PERENCANAAN LABA JANGKA PENDEK BIJIMERAH COFFEE AND ROASTERY. Jurnal Riset Akuntansi Going Concern, 13(2), 129–139.

Punniyamoorthy, R. (2017). Examining Cost Volume Profit and Decision Tree Analysis of a Selected Company. International Journal Peer Reviewed Journal Refereed Journal Indexed Journal UGC Approved Journal Impact Factor, 3(9), 224–233. www.wwjmrd.com

Rahayu, S. P., Istikhoroh, S., Akuntansi, M. J., Ekonomi, F., Pgri, U., Buana Surabaya, A., Akuntansi, D., & Surabaya, A. B. (2019). EFEKTIVITAS CVP UNTUK MEREALISASIKAN PERENCANAAN LABA HOME INDUSTRI MINUMAN TRADISIONAL “NING’S.” In Publikasi Ilmiah Akuntansi (Vol. 1, Issue 1).

Rahmi, F., Dwi Sayekti, C., Dahar, R., Sri, N., & Yanti, P. (2023). Jurnal Ekonomi dan Bisnis Dharma Andalas Analisis Cost Volume Profit (CVP) Sebagai Alat Perencanaan Laba pada UMKM Pempek Palembang MWR. In Bisnis Dharma Andalas (Vol. 25, Issue 1).

Rosianna, C., Winanda, Y., & Kurnia, W. R. (2019). ANALYSIS OF COSTS, VOLUME AND PROFITS TOWARDS PLANNED INCOME ON KERIPIK IBU SMEs ANALISIS COST VOLUME PROFIT TERHADAP PERENCANAAN LABA UMKM KERIPIK IBU. Research In Accounting Journal, 1(2), 291–297. https://doi.org/https://doi.org/10.37385/raj.v1i2.243

Sa’adah, L., & Azizah, L. (2023). ANALISIS CVP (COST VOLUME PROFIT) UNTUK PERENCANAAN LABA PADA CV. ZAM-ZAMCOLLECTION KABUPATEN JOMBANG. INVESTASI, 9(3), 169–177.

Salman, kautsar riza, & farid, mochammad. (2017). Akuntansi Manajemen: Alat Pengukuran dan Pengambilan Keputusan Manajerial (2nd ed.). PT. Indeks.

Saputra, G., & Purnomo, H. (2018). OPTIMASI PROFITABILITAS DENGAN ANALISIS CVP (STUDI : UD BUAH SEGAR “NUR” PONOROGO). Seminar Nasional Manajemen Ekonomi Akuntansi (SENMEA).


Refbacks

  • There are currently no refbacks.


____________________________________________________________________________________

Departement of Management ECONOMY AND BUSINESS FACULTY - UNIVERSITAS TRUNOJOYO MADURA

Jl. Raya Telang PO BOX 2 Kamal - Bangkalan, 69162 - Jawa Timur