Perencanaan Laba Usaha dengan Cost Volume Profit Analysis pada Warung Bakso Barokah

Siswanto, Rizki Adiguna (2022) Perencanaan Laba Usaha dengan Cost Volume Profit Analysis pada Warung Bakso Barokah. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Perencanaan laba merupakan salah satu kegiatan wajib dalam suatu proses bisnis. Selain untuk menghindari kerugian, perencanaan laba juga berfungsi sebagai pengendalian internal kinerja suatu entitas usaha. Dalam akuntansi biaya, salah satu konsep yang dapat digunakan untuk perencaan laba adalah Cost Volume Profit Analysis (Analisis CVP). Analisis CVP meninjau analisi hubungan antara biaya, kuantitas unit yang terjual, dan laba ketika salah satu variabel tersebut dimanipulasi guna mencapai nilai variabel yang ditargetkan. Pada praktiknya, mayoritas entitas usaha kecil kualitas sumber daya manusianya masih rendah dalam bidang akuntansi khususnya perencanaan laba usaha. Oleh karena itu, para pemilik usaha khususnya pemilik usaha Warung Bakso Barokah biasanya hanya melakukan perencanaan laba berdasarkan perhitungan sederhana seperti mengurangkan total pendapatan dengan total belanja. Berdasarkan teori analisis CVP metode tersebut kurang tepat karena dalam analisis CVP biaya yang timbul harus bisa dikelompokan menjadi biaya tetap dan biaya variabel. Biaya tersebut kemudian diolah untuk mendapatkan nilai margin kontribusi, titik impas penjualan, dan margin pengaman. Perhitungan titik impas penjualan pada subjek penelitian ini memerlukan aturan khusus, yaitu titik impas untuk multiproduk karena entitas usaha ini memiliki beberapa produk sekaligus. Hasil penelitian menunjukan bahwa subjek penelitian telah mampu mengelompokan biaya-biaya yang terjadi dengan benar namun belum bisa mengolah biaya yang telah dikelompokan tersebut untuk merencanakan labanya. Sehingga masih terdapat biaya yang belum diakui sehingga perencanaan labanya kurang akurat. Selain itu, subjek penelitian juga belum mampu melakukan analisis titik impas yang mana hal tersebut membuat Warung Bakso Barokah rawan terjadi kerugian. / Profit planning is one of the mandatory activities in a business process. In addition to avoiding losses, profit planning also functions as an internal control of the performance of a business entity. In cost accounting, one of the concepts that can be used for profit planning is Cost Volume Profit Analysis (CVP Analysis). CVP analysis reviews the analysis of the relationship between costs, quantity of units sold, and profit when one of these variables is manipulated to achieve the value of the targeted variable. In practice, the majority of small business entities have low quality of human resources in accounting, especially operating profit planning. Therefore, business owners, especially those of Warung Bakso Barokah, usually only do profit planning based on simple calculations such as subtracting total income from total spending. Based on the theory of CVP analysis, the method is not appropriate because in CVP analysis the costs incurred must be grouped into fixed costs and variable costs. These costs are then processed to obtain the value of the contribution margin, break-even point of sales, and safety margin. The calculation of the break-even point of sales in this research subject requires special rules, namely the break-even point for multi-products because this business entity has several products at once. The results show that the research subjects have been able to classify the costs that occur correctly but have not been able to process the costs that have been grouped to plan their profits. So there are still costs that have not been recognized so that the profit planning is less accurate. In addition, the research subjects have also not been able to analyze the break-even point which makes Warung Bakso Barokah prone to losses.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: CVP Analysis, small business, cost classification, break-event point of sale, Analisis CVP, usaha kecil, klasifikasi biaya, titik impas penjualan.
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: 03 Aug 2023 08:45
Last Modified: 03 Aug 2023 08:45
URI: http://eprints.pknstan.ac.id/id/eprint/1830

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