Implementasi Perencanaan Laba dengan Cost Volume Profit Analysis pada UMKM Ayomi

MAHDI, RAMADAN IMAM (2022) Implementasi Perencanaan Laba dengan Cost Volume Profit Analysis pada UMKM Ayomi. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Tujuan penulisan karya tulis ini adalah untuk mengetahui bagaimana perencanaan laba yang dilakukan oleh UMKM Ayomi dalam mempertahankan bisnisnya, mengetahui estimai cost volume profit analysis dalam hubungannya dengan perencanaan laba pada UMKM Ayomi, dan untuk membandingkan perhitungan perencanaan laba antara teori cost volume profit analysis dengan yang dilakukan oleh UMKM Ayomi. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan pengambilan data primer yang diperoleh dari UMKM Ayomi. UMKM Ayomi merupakan produsen donat frozen yang berlokasi di salah satu daerah di Daerah Istimewa Yogyakarta. Pencatatan keuangan yang dilakukan oleh objek peneltian belum menerapkan standar akuntansi yang berlaku. Hasil penelitian menunjukkan bahwa perencanaan laba yang dilakukan sebatas menetapkan margin dan harga jual per produk yang dijual. Sedangkan dalam menghadapi pandemi Ayomi menggunakan media sosial dan juga promosi melalui beberapa influencer lokal agar usahanya tetap bertahan. Berdasarkan penelitian ini, apabila Ayomi menginginkan kegiatan usahanya tumbuh dan berkembang dengan pesat, maka perencanaan laba dengan cost volume profit analysis dapat mulai diterapkan./ The purpose of writing this paper is to find out how profit planning is carried out by UMKM Ayomi in maintaining their business, to know the estimai of cost volume profit analysis in relation to profit planning in UMKM Ayomi, and to compare profit planning calculations between the cost volume profit analysis theory and those carried out by UMKM Ayomi. The method used in this study is a qualitative method by taking primary data obtained from UMKM Ayomi. UMKM Ayomi is a frozen donut producer located in one of the regions in the Special Region of Yogyakarta. Financial records carried out by the object of research have not implemented the applicable accounting standards. The results showed that the profit planning carried out was limited to setting margins and selling prices per product sold. Meanwhile, in facing the pandemic, Ayomi used social media and also promotions through several local influencers to keep her business afloat. Based on this research, if Ayomi wants its business activities to grow and develop rapidly, then profit planning with cost volume profit analysis can begin to be applied.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: Profit Planning, Cost Volume Profit Analysis, UMKM, Perencanaan Laba, Cost Volume Profit Analysis, UMKM
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: 01 Nov 2023 03:46
Last Modified: 01 Nov 2023 03:46
URI: http://eprints.pknstan.ac.id/id/eprint/2176

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