Pengaruh Beberapa Rasio Keuangan PerbankanTerhadap Profitabilitas Pada Bank Pemerintah (Persero) yang Terdaftar di Bursa Efek Indonesia BEBERAPA ANALISIS PERENCANAAN SEBAGAI DASAR PENGAMBILAN KEPUTUSAN DALAM PERENCANAAN BIAYA, VOLUME PENJUALAN DAN LABA PADA PT. MODERN WIDYA TEHNICAL CABANG BALIKPAPAN
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Abstract
Sudarmo Sudarmo, Fice Handayani,Sri Astuti
Abstract
The purpose of this research is to find the income level is to be retained PT. Modern Widya Tehnical so that they do not suffer the loss of it, know the amount of income minimal company should be obtained, know forecasting profit and revenue PT. Modern Widya Tehnical in 2017.
The research use quantitative methods. Data is collected using documentation technique and obseravation. Data analysis using formula Break Even Point, contribution margin, margin of safety, shutdown point, least square method.
This research result that the income of PT.Modern Widya Tehnical during years 2013 – 2016 is still above the Break Even Point. And research suggest that income and profit that may be obtained in 2017by least square method is 48.515.743.103 dan Rp. 5.629.370.690.
Keywords : Profit planning, Cost planning, Selling volume, Profit, Break Even Point, contribution margin, margin of safety, shutdown point, least square method.
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Sources:
- Claubaugh, G.K. &Rozycki, E.G. (2001).
- PeraturanMenteriPendidikanNasionalNomor 17 Tahun 2010 tentangPencegahandanPenanggulanganPlagiat di PerguruanTinggi
- The Merriam-Webster Online Dictionary
- http://www.stie-balikpapan.ac.id/webmail
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ISSN 2252-4835 (p)
ISSN 2597-7474 (e)
References
Tujuan dari penelitian ini adalah untuk mengetahui tingkat pendapatan yang harus dipertahankan PT. Modern Widya Tehnical agar tidak menderita kerugian, mengetahui jumlah pendapatan minimal yang harus diperoleh perusahaan, mengetahui peramalan laba dan pendapatan PT. Modern Widya Tehnical di tahun 2017.
Penelitian ini menggunakan metode deskriptif kuantitatif. Data diperoleh dengan menggunakan teknik dokementasi dan observasi. Analisis data menggunakan rumus Break Even Point, contribution margin, margin of safety, shut down point, dan least square method.
Hasil penelitian ini menunjukkan bahwa pendapatan yang diperoleh PT. Modern Widya Tehnical selama tahun 2013 – 2016 masih berada diatas titik Break Even Point. Dan dari penelitian diketahui bahwa pendapatan dan laba yang dapat diperoleh tahun 2017 dengan Least Square Method adalah Rp. 48.515.743.103 dan Rp. 5.629.370.690.
Kata Kunci : Perencanaan Laba, Perencanaan Biaya, Volume Penjualan, Break Even Point, contribution margin, margin of safety, shutdown point, least square method.