Profitabilitas UMKM: Analisis Perencanaan Laba Dengan Pendekatan Margin Of Safety
DOI:
https://doi.org/10.55606/akuntansi.v2i3.329Keywords:
Margin of safety, MSMEs, Profit Planning, ProfitabilityAbstract
The purpose of this study was to analyze profit planning with a margin of safety approach in the Pia business at UD Berkah Abadi in 2019-2022. This research uses descriptive quantitative type, with data collection through financial reports for 2019-2022 Data analysis uses the Miles Huberman model with the stages of condensation, display and data verification. The research findings show that with a large margin of safety, it will provide financial security so as not to experience losses and to achieve profits by conducting product disevsity, product innovation, conducting cost analysis and proper cost mapping. This research has implications for profit planning based on the calculation of margin of safety for Small and Medium Enterprises. This research also supports further research to analyze profit planning through other methods. So that it can be used to see opportunities and market share for pia products to increase sales and profits.
References
Aprillita, D., & Hikmah Perkasa, D. (2021). Pengaruh Pandemik Covid-19 Terhadap Daya Beli Masyarakat Untuk Sektor Online Retail. Jurnal Bisnis, Ekonomi, Manajemen, Dan Kewirausahaan, 1(1), 14–19. https://doi.org/10.52909/jbemk.v1i1.23
Arikunto, S. (2013). Prosedur Penelitian Suatu Pendekatan. Rineka Cipta.
Carter, W. K. (2009). Akuntansi Biaya. Salemba Empat.
Creswell, J. W., & Creswell, J. D. (2018). Mixed Methods Procedures. In Research Defign: Qualitative, Quantitative, and Mixed M ethods Approaches (4th ed.). SAGE Publications Inc.
Fakhruddin, A. (2020). Dasar-Dasar Manajemen Keuangan. Erlangga.
Feni, R., Mufriantie, F., & Saputra, I. (2020). ANALISIS BREAK EVEN POINT DAN RETURN OF INVESTMENT PADA USAHA IKAN ASIN DI KELURAHAN SUMBER JAYA KECAMATAN KAMPUNG MELAYU KOTA BENGKULU. Jurnal Agribisnis, XIII(2), 1–9. http://journal.um-surabaya.ac.id/index.php/JKM/article/view/2203
Garrison, R. H., Noreen, E. W., & Brewer, P. C. (2018). Managerial Accounting. McGraw-Hill Education.
Horngren, C. T., Datar, S. M., & Rajan, M. V. (2012). Cost Accounting: A Managerial Emphasis. Person.
Kotler, P., & Armstrong, G. (2021). Principles of Marketing. Pearson Education Limited.
Mahfud, M., & Wibowo, A. (2019). Akuntansi Keuangan Menengah 2. Rajawali Press.
Maulidia, I. (2013). BREAK EVENT POINT SEBAGAI ANALISIS PERENCANAAN LABA PADA HOME INDUSTRY KERUPUK AMPLANG DI KABUPATEN SUMENEP. Paper Knowledge . Toward a Media History of Documents, 12–26.
Miles & Huberman. (2014). Qualitative Data Analysis : An expanded source book (2nd ed.). Sage Publications.
Mulyadi. (2016). Akuntansi Biaya: Konsep, Manfaat, dan Pengendalian. Salemba Empat.
Naro, I. A. (2017). ANALISIS BREAK EVEN POINT SEBAGAI ALAT PERENCANAAN TOTAL PENJUALAN DAN LABA ( STUDI PADA UMKM RIZKY BAROKAH MALANG ) Ikhsan Aprilian Naro Barokah.
Palenteng, M. F., Karamoy, H., & ... (2022). Penerapan Analisis Break Even Point Dan Margin Of Safety Sebagai Alat Bantu Manajerial Untuk Perencanaan Laba Pada De Nearby Hotel Manado. Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, Dan Hukum), 6(1), 159–168.
Rohmawati, N., Baidlowi, H. I., & Dwihandoko, T. H. (2020). Analisis Break Even Point Untuk Perencanaan Laba Pada Ukm Samiler Maju Jaya Kecamatan Gondang Kabupaten Mojokerto Tahun 2020. Jurnal Ekonomi, 3(IV), 1–13.
Sari, N. (2021). ANALISIS BREAK EVEN POINT SEBAGAI ALAT BANTU DALAM PERENCANAAN LABA PADA CV. SAI TENRISAU (Issue February).
Sekaran, U. (2011). Research Methods For Business (4th ed.). Salemba Empat.
Spiro, R. L., Stanton, W. J., & Rich, G. A. (2021). Management of a Sales Force. McGraw Hill Education.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Al Iqdam Bima Habbatil Izzi, Gideon Setyo Budiwitjaksono
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
