Cost Volume Profit Analysis As A Profit Planning Tool To Increase Sales At Amplang Mely Umkm
Keywords:
CVP, BEP, PROFIT PLANINGAbstract
This study aims to determine how the cost volum profit analysis is applied as a profit planning tool in the Amplang Mely MSME. Amplang Mely MSME is a business that produces amplang. Amplang Mely MSME faces challenges due to a lack of understanding of determining sales volume, costs incurred, and the break-even point. This study uses a quantitative descriptive method. The results of the analysis reveal significant fluctuations in the contribution margin (CM), with the highest value recorded in July at Rp 9,991,472 and the lowest in September at Rp 408,687, indicating instability in variable cost management. The Break-EvenBreak-Even Point (BEP) exhibits a similar pattern, with the lowest BEP occurring in July (781 units) and the highest BEP recorded in September (6,768 units), influenced by the decline in CM. The Margin of Safety (MOS) was only positive in July and November, indicating that in other months, sales were unable to cover all costs, so the MSME was at risk. In response to the losses, the MSME set a profit target of 30% of the previous loss, requiring sales of Rp 12,266,568 by January 2025. These findings confirm that CVP analysis can be a strategic tool in financial planning and decision-making, particularly in the face of fluctuating business dynamics.
References
Ananda, Gestia, and Hamidi. 2019. “Break-Even Point Analysis as a Profit Planning Tool in Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange 2014-2017.” Measurement 13 (1): 1–10. www.idx.co.id.
Fatmawatie, Naning. 2021. “Implementation of Break-Even Point Analysis and Margin of Safety in Profit Planning.” DAROTUNA: Journal of Administrative Science 2 (2). https://doi.org/10.54471/idarotuna.v2.
Fauzi, Achmand, Eva Rukmayani, Gabriella Estevani, Nurmila Gumelarasati, and Muhammad Kadifa Fahrezi. 2024. “Break-Even Point (BEP) Analysis as a Profit Planning Tool.” Journal of Business and Economics 2 (1): 83–102. https://doi.org/10.61597/jbe-ogzrp.v2i1.25.
Galingging, Rumbel. 2021. “Basic Study of Profit Planning Based on the Break-Even Point of Sticker Cutting Work in Sticker Printing at PT. YXY.” Magenta Journal 5 (1): 768–82.
Garrison, Ray H., Eric W. Noreen, and Peter C. Brewer. 2012. Managerial Accounting. 14th ed. New York: Mc Graw-Hill.
Hansen, Don R., and Maryanne M. Mowen. 2007. Managerial Accounting. Thomson/South-Western.
Harmoko, Ismail Kilwaga, Asnah, Siti Rahmi, Vera Selviana Adoe, Dyanasari, and Faula Arina. 2022. Textbook of Research Methodology. Palu: CV Feliks Muda Sejahtera.
Hendrastuti, Ranindya, and Ridoni Fardeni Harahap. 2023. “Agency theory: Review of the theory and current research.” Journal of Actual Accounting 10 (1): 85. https://doi.org/10.17977/um004v10i12023p085.
Indonesian Institute of Accountants. 2018. Financial Accounting Standards PSAK 16 Fixed Assets.
Financial Accounting Standards Board.
Jensen, Michael C., and William H. Meckling. 1976. “Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure.” Journal of Financial Economics 3 (4): 305–60. http://ssrn.com/abstract=94043 http://hupress.harvard.edu/catalog/JENTHF.html.
Khanifah, Kiki Ekasari, and Nani Septiana. 2019. “Profit Planning Analysis With Break Even Point Approach (BEP) On Banana Chips Business ‘Berkah Jaya’ In Metro City.” Fidusia Journal 2 (2).
Krismiaji, and Y Anni Aryani. 2019. Management Accounting. Yogyakarta: UPP STIM YKPN.
Kriyantono, R. 2008. Practical Techniques of Communication Research. Jakarta: Prenada Media.
Litamahuputty, J Vonny, Julie Th Pelamonia, and Telly Nanlohy. 2022. “BREAK-EVEN POINT ANALYSIS AS A SALES AND PROFIT PLANNING TOOL FOR MICRO-ENTERPRISES IN AMBON (A Study of the Boba Drink Micro-Business at Kedai Tosca OSM, Ambon City).” INTELEKTIVA 3 (12).
Mbae, Irma, Andik Setiawan, and Shelvin Baduge. 2021. “Cost Volume Profit (CVP) Analysis for Profit Planning in the Montilala Sulewana Egg-Laying Chicken Farm Business.” Jurnal Iniah Ekomen 21 (2).
Putri, Dhea Rahma, Ratih Widyastuti, Nurul Ramadhayanti, and Hammam Zaki. 2021. “Break-Even Point Analysis as a Profit Planning Tool (A Case Study of the Buk Rum Donut Home Business).” Research in Accounting Journal 1 (2): 215–26. http://journal.yrpipku.com/index.php/raj|.
Rahman, A, and D Wijaya. 2022. “Cost Volume Profit Analysis as a Tool for Controlling Information Asymmetry in MSMEs in Indonesia.” Journal of Accounting and Business Management 15 (3): 145–54.
Saraswati, Erwin, Abdul Ghofar, and Intan Sartika. 2021. Strategic Management Accounting. Malang: UB Press.
Sari, Lindah Tri Amanat, and Ladi Wajuba Perdini Fisabilillah. 2021. “The Effect of MSME Growth and Unemployment Rate on Economic Growth in Indonesia.” INDEPENDENT: Journal of Economics 1 (3): 178–90. https://ejournal.unesa.ac.id/index.php/independent.
Sugiyono. 2015. Mixed Methods Research Methods. Bandung: Alfabeta.
———. 2017. Qualitative and Quantitative Research Methods and R&D. Bandung: Alfabeta. Sujarweni, V. Wiratna. 2019. Business and Economic Research Methodology: A Quantitative Approach. Yogyakarta: PT. Pustaka Baru.
———. 2022. Management Accounting: Theory and Application. Edited by Mona.
Yogyakarta: Pustaka Baru Press.
Sumarni, Indriati. 2020. “Profit Optimization Using Cost Volume Profit Analysis (At the Habang Taratau Sugar MSME in Jaro District, Tabalong Regency).” Jurnal PubBis 4 (1).
Tambunan, T. T. H. 2020. Development of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia: Profile, Problems, and Empowerment Strategies. Jakarta: LP3ES.
Weygandt, Jerry J, Paul D Kimmel, and Donald D Kieso. 2012. Accounting Managerial Tools for Business Decision Making. 6th ed. Hoboken: John Wiley & Sons, Inc. www.ebook3000.com.
Wijaya, D., and A. Rahman. 2023. Financial Management of MSMEs: Challenges and Strategies in the Digital Era. Jakarta: Salemba Empat.
Yusuf, Soufran, Erika Seftiana, and Rika Lidyah. 2022. “Micro, Small, and Medium Enterprises as the Foundation of the Indonesian Economy.” Journal of Regional Economics Indonesia 3 (2): 30–47. http://jurnal.unmer.ac.id/index.php/jrei/.
