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All Journal JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS)
Sulistiyo Sulistiyo
Politeknik Negeri Semarang
Economics, Econometrics & Finance

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Analisis Biaya Volume Laba Sebagai Alat Perencanaan Laba Pada Cv Waringin Putih Semarang Novan Yudi Cahyadi; Sulistiyo Sulistiyo
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 1, No 1 (2018)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v1i1.1225

Abstract

This final project discusses how profit planning at CV Waringin Putih Semarang by applying the cost volume profit analysis. The purpose of this final project is to calculate the contribusion margin, break even point, profit planning in 2017, margin of safety, degree of operating leverage, and shut down point, and also to examine the asumpsions that affect profit at CV Waringin Putih Semarang with sensitivity analysis.The method of collecting data used in this final project is interviews, and documentation. The data used are secondary data obtained from CV Waringin Putih Semarang includes sales data, cost data, and general overview of the company. The writing of this final project used description method and exposition method. Description method used to describe the general overview of the company, while exposition method used to calculate the approaches that will be used to describe the cost volume profit analysis.Based on the cost volume profit analysis has been done, obtained the weighted average contribution margin of Rp20.638,73 per m2. Sales to break even point as much as 24.024 m2. Sales to reach the profit target increased by 17,21 %, or as much as 66.026 m2. Margin of safety is 63,62% and degree of operating leverage is about 1,74, and also sales to shut down point as much as 20.655 m2.
Pehitungan Harga Pokok Produksi Pada Pt Lentera Abadi Surakarta Arifa Nur Azizah; Sulistiyo Sulistiyo
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 1, No 2 (2018)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v1i2.1224

Abstract

This Final Project aims to calculate the cost of production by the cost of order method on the end table product order and carved table and compare the results of PT Lentera Abadi Surakarta with the results of the study. The data used are primary data and secondary data including data about production cost determination conducted by PT Lentera Abadi Surakarta, and also company overview. Data collection methods use in this Final Project is interview, observation and documentation. Based on calculations and analysis that have been done, there is a difference in cost of production of the company by the job order costing method on the order end table amounting to Rp 27.512 and carved table orders of Rp 85.988. This difference occurs because in calculating the cost of production the company incorporates marketing costs, administrative and general costs into the components of factory overhead costs and not include PBB cost.
Co-Authors Azizah - Azizah Novan Yudi Cahyadi