Makalah Akuntansi

Oleh Donny Apriyanto

19 tayangan
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Transkrip Makalah Akuntansi

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DAFTAR ISI

KATA PENGHANTAR ............................................................................i
DAFTAR ISI ............................................................................................ii
BAB I PENDAHULUAN
1.1.
1.2.
1.3.
1.4.
1.5.

Latar Belakang ................................................................1
Identifikasi Masalah .........................................................4
Perumusan Masalah .......................................................5
Tujuan Penelitian ............................................................5
Manfaat Penelitian ..........................................................5

BAB II KAJIAN TEORI
2.1.

2.2.

2.3.

2.4.

Kajian Teori .....................................................................7
2.1.1. Pengertian Biaya ..................................................7
2.1.2. Penggolongan Biaya ............................................8
2.1.3. Perilaku Biaya ......................................................11
2.1.4. Pengertian Volume Berjalan ................................12
2.1.5. Pengertian Laba ...................................................13
Analisis Biaya Volume Laba ...........................................14
2.2.1. Pengetian Analisis Biaya Volume Laba ...............14
2.2.2. Asumsi-asumsi Analisis Biaya Volume Laba .......18
Parameter Dalam Analisis Cost Volume Profit ...............19
2.3.1. Analisis Break Even Point ....................................19
2.3.2. Contribusion Margin .............................................22
2.3.3. Margin Of Safety ..................................................23
2.3.4. ShutDown Point ....................................................25
2.3.5. Gegree Of Operating Leverage ...........................26
Kerangka Konseptual ......................................................28

BAB III METODOLOGI PENELITIAN
3.1.
3.2.

3.3.
3.4.
3.5.
3.6.

Metode Penelitian ...........................................................30
Jenis dan Sumber Data ..................................................31
3.2.1. Jenis Data ............................................................31
3.2.2. Sumber Data ........................................................31
Metode Pengumpulan Data ............................................32
Definisi Eperational Variabel ...........................................32
Metode Analisis Dara ......................................................34
Kerangka Pemecahan Masalah ......................................36

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BAB IV HASIL PENELITIAN
4.1.

4.2.

4.3.

Hasil Penelitian ...............................................................38
4.1.1. Profil Lokus Penelitian ..........................................38
4.1.2. Struktur Organisasi ..............................................40
4.1.3. Sumber Daya Manusia .........................................41
4.1.4. Kegiatan Produksi ................................................42
4.1.5. Pemasaran ...........................................................46
Analisis Data ...................................................................48
4.2.1. Menentukan Ramalan Penjualan Bulan Juni Sampai
Agustus 2015 .......................................................48
4.2.2. Pemisahan Biaya .................................................48
4.2.3. Komponen Biaya ..................................................49
4.2.4. Perhitungan Harga Pokok Penjualan ...................53
4.2.5. Proyeksi Laporan laba Rugi .................................53
4.2.6. Ratio Margin Contribusion ....................................54
4.2.7. Penentuan Break Even Point ...............................54
4.2.8. Penentuan Margin of Safety .................................56
4.2.9. Penentuan ShutDown Point .................................56
4.2.10. Penentuan Degree of Operating Leverage ........57
Pembahasan ...................................................................58

BAB V KESIMPULAN DAN SARAN
5.1.
5.2.

Kesimpulan .....................................................................62
Saran ...............................................................................64

DAFTAR PUSTAKA

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DAFTAR TABEL

Tabel 4.1. Struktur Organisasi GS (Gernawa Saputra) Karawang ................40
Tabel 4.2. Data dan Biaya pakan Ternak ......................................................43
Tabel 4.3. Jenis dan Harga Produk ................................................................46
Tabel 4.4. Data Volume Penjualan Susu GS (Gernawa Saputra) Karawang ..47
Tabel 4.5. Ramalan Penjualan GS (Gernawa Saputra) Karawang .................48
Tabel 4.6. Pemisah Biaya Semivariabel Bulan Juni - Agustus 2015 ...............49
Tabel 4.7. Biaya Variabel Juni sampai Agustus 2015 .....................................50
Tabel 4.8. Biaya Tetap Juni sampai Agustus 2015 .........................................51
Tabel 4.9. Perhitungan Alokasi Variabel .................................................52

Tabel 4.10 Perhitungan Alokasi Biaya Tetap .........................................52

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DAFTAR GAMBAR

Gambar 3.1. Kerangka Pemecah Masalah ............................................36
Gambar 4.1. Break Event Point Susu Sapi Perah ................................55

Judul: Makalah Akuntansi

Oleh: Donny Apriyanto


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