Analisis Cost-Volume-Profit sebagai Alat Perencanaan Laba pada Warung Sate Padang Bang Uya

PULUNGAN, ARKAN MURTADHA (2022) Analisis Cost-Volume-Profit sebagai Alat Perencanaan Laba pada Warung Sate Padang Bang Uya. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini berfokus pada penerapan analisis biaya-volume-laba (cost-volumeprofit analysis) sebagai alat perencanaan laba bisnis. Penerapan analisis biayavolume-laba menggunakan data keuangan periode Februari 2022 milik Warung Sate Padang Bang Uya. Produk dari warung tersebut terdiri dari sate ayam dan sate sapi. Tujuan penelitian ini adalah untuk mengetahui klasifikasi biaya produksi, titik impas (break-even point), margin pengaman (margin of safety), target laba operasional (target operating income), dan target harga jual (target selling price). Metode penelitian yang digunakan adalah menelaah literatur, memeriksa kertas kerja, observasi, dan wawancara. Analisis diterapkan pada tiap-tiap produk. Hasil penelitian menunjukkan bahwa warung sate perlu menjual tiap-tiap produk di atas titik impas, yaitu 1.222 porsi sate ayam dan 1.438 porsi sate sapi untuk memperoleh profit. Warung sate juga setidaknya mengalami penurunan penjualan sate ayam sebesar Rp14.136.000,00 dan penurunan penjualan sate sapi sebesar Rp7.230.000,00 untuk mencegah kerugian bisnis secara keseluruhan. Untuk mencapai target laba periode berikutnya, warung sate menjual sate ayam minimal 2.695 porsi dan menjual sate sapi minimal 2.041 porsi. Alternatif lain untuk mencapai target laba apabila warung sate tidak dapat meningkatkan produk terjual adalah dengan meningkat harga jual produk. Target harga jual sate ayam adalah Rp12.381,00 per porsi dan target harga jual sate sapi adalah Rp15.158,00. Hasil dari penelitian ini dapat digunakan warung sate dalam merencanakan laba periode berikutnya. Hasil penelitian ini berlaku hanya dalam perencanaan laba jangka pendek, bukan perencanaan laba jangka panjang. / This research focuses on the application of cost-volume-profit analysis as a business profit planning tool. The application of cost-volume-profit analysis uses financial data for the February 2022 period belonging to Warung Sate Padang Bang Uya. The products from the stall consist of chicken satay and beef satay. The purpose of this study was to determine the classification of production costs, break-even point, margin of safety, target operating income, and target selling price. The research method used is reviewing the literature, examining working papers, observation, and interviews. The analysis is applied to each product. The results showed that satay stalls needed to sell each product above the break-even point, namely 1,222 portions of chicken satay and 1,438 portions of beef satay to make a profit. The satay stall also experienced a decrease in sales of chicken satay by Rp14,136,000.00 and a decrease in sales of beef satay by Rp7,230,000.00 to prevent overall losses. To achieve the profit target for the next period, the satay stall sells a minimum of 2,695 portions of chicken satay and a minimum of 2,041 portions of beef satay. Another alternative to achieve the profit target if the satay stall cannot increase product sales is to increase the selling price of the product. The target selling price for chicken satay is Rp12,381.00 per portion and the target selling price for beef satay is Rp15,158.00 per portion. The results of this study can be used for satay stalls in planning the next period's profit. The results of this study apply only to short-term profit planning, not long-term profit planning.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: perencanaan laba, analisis biaya-volume-laba, titik impas, margin pengaman, target laba operasional, profit planning, cost-volume-profit analysis, break-even point, margin of safety, target operating income
Subjects: 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.42 Cost Accounting
PKN STAN Subject Area > Akuntansi Biaya
Divisions: 62401 Diploma III Akuntansi
Depositing User: Perpustakaan PKN STAN
Date Deposited: 06 Mar 2023 03:00
Last Modified: 06 Mar 2023 03:00
URI: http://eprints.pknstan.ac.id/id/eprint/1110

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