RAFIF, MUHAMMAD (2022) Analisis Perhitungan Cost-Volume-Profit Dalam Perencanaan Laba Pada PT Internasional Fortuna Ekspresindo. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
ABSTRAK Penelitian ini mengambil studi kasus pada PT Internasional Fortuna Ekspresindo yang merupakan perusahaan jasa penerimaan atau pengiriman barang ekspor impor. Penelitian ini bertujuan untuk menentukan target penjualan, target laba, dan proyeksi cost-volume-profit menggunakan cost-volume-profit analysis jika PT Internasional Fortuna Ekspresindo menargetkan laba Rp1.000.000.000,-/tahun atau mengikuti peningkatan kegiatan operasional setelah PPKM yang diperkirakan sebesar 10%. Metode yang digunakan adalah metode deskriptif karena data yang terkait biaya dan pendapatan diperoleh dari laporan laba rugi PT Internasional Fortuna Ekspresindo tahun 2018-2020 dan wawancara. Berdasarkan hasil penelitian terhadap pendapatan dan biaya PT Internasional Fortuna Ekspresindo, ditemukan titik impas tahun 2018-2020 dalam rupiah sebesar Rp6.155.287.955,- , Rp5.722.188.915,- , dan Rp4.816.096.984,-. Hasil perhitungan target penjualan dalam rupiah yang harus dicapai tahun 2018-2020 sebesar Rp9.991.557.525,- , Rp8.816.746.942,- , dan Rp7.551.252.067,- dengan laba yang diharapkan sebesar Rp1.000.000.000,-. Berdasarkan proyeksi cost-volume-profit tahun 2021 dengan menargetkan peningkatan operasional sebesar 10% setelah PPKM, ditemukan penjualan, variable cost, dan laba yang diharapkan tahun 2021 sebesar Rp7.269.007.301,- , Rp4.051.580.333,- , dan Rp1.322.970.498,-. / ABSTRACT This research takes a case study at Internasional Fortuna Ekspresindo Inc. which is a service company for receiving and sending goods for export and import. This research aims to determine sales targets, profit targets, and projecting cost-volume-profit using cost-volume-profit analysis if Internasional Fortuna Ekspresindo Inc. targets a profit of Rp1.000.000.000,-/year or follows an increase in operational activities after PPKM which is estimated at 10%. The method used is a descriptive method because the data related to costs and revenues are obtained from income statement of Internasional Fortuna Ekspresindo Inc. period 2018 until 2020 and interviews. Based on the result of the research on revenue and costs of Internasional Fortuna Ekspresindo, found that the break-even point for the period 2018 until 2020 in rupiah are Rp6.155.287.955,- , Rp5.722.188.915,- , and 4.816.096.984. The result of the calculation of sales targets that must be achieved in period 2018 until 2020 are Rp9.991.557.525,- , Rp8.816.746.942,- , and Rp7.551.252.067,- with an expected profit of Rp1.000.000.000,-. Based on the projecting cost-volume-profit in 2021 by targeting an operationg increase of 10% after PPKM, found that expected sales, variable costs, and profit in 2021 are Rp7.269.007.301,- , Rp4.051.580.333,- , and Rp1.322.970.498,-.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | cost volume profit analysis, perencanaan laba, titik impas, target laba, target penjualan, cost volume profit, profit planning, break even point, profit target, sales target |
| 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: | 18 Sep 2025 02:03 |
| Last Modified: | 18 Sep 2025 02:03 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2661 |
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