Cakrawala Management Business Journal
Vol 3 No 1 (2020): Mei 2020

ANALISIS ANGGARAN DAN PROFITABILITAS SEBAGAI ALAT BANTU MANAJEMEN GUNA MENGOPTIMALKAN LABA

Mona Permatasari Mokodompit (Universitas Papua)
Isabela Fenty Muliyawati Matatula (Universitas Papua)
Hustianto Sudarwadi (Universitas Papua)

Article Info

Publish Date
17 May 2020

Abstract

This research is a case study research conducted at CV Tintur Jaya in Manokwari regency. The purpose of the research is to analyze the budget set by the company in optimizing profits and to analyze the level of profitability achieved by the company. The research data are financial statements of CV Tintur Jaya withink three years which were analyzed using difference analysis and profitability analysis. The results has shown that as a whole the use of CV Tintur Jaya’s budget has been effiecient as a management tool in optimizing company profits, where there is a favorable difference between the company’s budget and realization. In addition, the level of profitability acchieved by the company within three years experienced a fluctuating ratio growth.

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Journal Info
Cakrawala Management Business Journal
Website

Abbrev

cmbj

Publisher

Universitas Papua

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

The Journal of Cakrawala management business journal [CM-BJ] publishes papers on the Indonesian management and business for international academicians, practitioners, regulators, and public societies. The Cakrawala management business journal [CM-BJ] accepts empirical or conceptual papers with any ...