| NIM | A1C114041 |
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| Namamhs | ANDRI FITRIYANTO |
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| Judul Artikel | Perencanaan Laba Jangka Pendek Koktail Nanas pada CV Siwarak Sejahtera Sentosa di desa Siwarak kecamatan Karangreja kabupaten Purbalingga |
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| Abstrak (Bhs. Indonesia) | Koktail nanas merupakan salah satu produk alternatif dari olahan nanas yang memiliki gizi dan manfaat yang baik. Bahan baku nanas yang melimpah di desa Siwarak membuat produk koktail nanas memiliki potensi yang sangat besar untuk dikembangkan. CV Siwarak Sejahtera Sentosa merupakan perusahaan yang mengolah nanas menjadi koktail nanas. Namun masih sedikit perusahaan yang melakukan perencanaan laba jangka pendek. Perencanaan laba jangka pendek sangat penting untuk menentukan suatu keputusan dan rencana yang strategis. Penelitian bertujuan untuk: (1) mengetahui biaya dan pendapatan usaha koktail nanas; (2) mengetahui perencanaan laba jangka pendek koktail nanas. Penelitian dilaksanakan pada bulan Juni 2021 selama satu bulan. Lokasi penelitian dilaksanakan di CV Siwarak Sejahtera Sentosa di desa Siwarak kecamatan Karangreja kabupaten Purbalingga. Obyek penelitian adalah koktail nanas CV Siwarak Sejahtera Sentosa. Metode analisis yang digunakan adalah analisi biaya dan pendapatan, analisis break even point (BEP), analisis contribution margin, analisis degree operating laverage (DOL), analisis margin of safety (MOS), dan analisis target laba. Hasil penelitian menunjukkan bahwa: (1) biaya total koktail nanas sebesar Rp15.283.988 dengan pendapatan sebesar Rp12.479.012; (2) BEP unit sebanyak 2015 cup atau 336 pack, BEP penerimaan sebesar Rp5.128.103, BEP harga sebesar 1.346 per cup atau 8.076 per pack, contribution margin sebesar Rp15.306.135 dengan contribution margin ratio sebesar 55 persen, degree operating laverage sebesar 1,23 persen, margin of safety sebesar 81,5 persen, target laba dengan kenaikan persentase laba 10 persen adalah sebesar Rp13.726.913 dengan target penjualan sebanyak 12.298 cup atau 2050 pack. |
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| Abtrak (Bhs. Inggris) | Pineapple cocktail is an alternative product from processed pineapple which has good nutrition and benefits. The abundance of pineapple raw materials in Siwarak village makes pineapple cocktail products have huge potential to be developed. CV Siwarak Sejahtera Sentosa is a company that processes pineapple into pineapple cocktail. However, there are still few companies that carry out short-term profit planning. Short-term profit planning is very important to determine a strategic decision and plan. The research aims to: (1) determine the cost and income of pineapple cocktail business; (2) knowing the short-term profit planning of pineapple cocktail. The research was conducted in June 2021 for one month. The location of the research was carried out at CV Siwarak Sejahtera Sentosa in Siwarak village Karangreja sub-district Purbalingga district. The object of research is CV Siwarak Sejahtera Sentosa's pineapple cocktail. The analytical methods used are cost and income analysis, break even point (BEP) analysis, contribution margin analysis, degree operating leverage (DOL) analysis, margin of safety (MOS) analysis, and profit target analysis. The results showed that: (1) the total cost of a pineapple cocktail was Rp15.283.988 with an income of Rp12.479.012; (2) BEP units of 2015 cup or 336 packs, BEP of receipts of Rp5.128.103, BEP of prices of 1.346 per cup or 8.076 per pack, contribution margin of Rp15.306.135 with a contribution margin ratio of 55 percent, degree operating leverage of 1,23 percent, the margin of safety is 81,5 percent, the profit target with a 10 percent increase in profit percentage is Rp13,726,913 with a sales target of 12,298 cups or 2050 packs. |
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| Kata kunci | Koktail nanas, biaya, target laba |
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| Pembimbing 1 | Ratna Satriani, S.P., M.Sc. |
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| Pembimbing 2 | Alpha Nadeira Mamdamdari, S.P., M.P. |
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| Pembimbing 3 | |
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| Tahun | 2021 |
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| Jumlah Halaman | 12 |
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| Tgl. Entri | 2022-02-17 21:59:29.988271 |
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