Analisis Perencanaan Laba di Pt Telkomunikasi Tbk Melalui Pendekatan Analisis Biaya, Volume, Dan Laba (CVP)

SetyoNugroho, Bobby Dewantoro (2026) Analisis Perencanaan Laba di Pt Telkomunikasi Tbk Melalui Pendekatan Analisis Biaya, Volume, Dan Laba (CVP). Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study examines cost-volume-profit (CVP) analysis in profit planning based on management accounting data, with the aim of determining the future financial condition of PT Telekomunikasi Indonesia Tbk and its subsidiaries. The objective of this study is to understand how cost-volume-profit analysis relates to the company's efforts to plan profits for the following year. The results of the study indicate an increase in the results of the cost-volume-profit analysis, which influences the management decision-making process. The cost-volume-profit analysis includes the calculation of variable and fixed costs, which begins with determining the company's sales mix. After that, the Contribution Margin, Break Even Point (BEP), Margin of Safety (MOS), and Degree of Leverage (DOL) are calculated to estimate expected profits in the next period. It is known that the company is in a safe condition because sales profits continue to increase from 2020 to 2024. However, the company still needs to pay attention to the safe limit of sales decline and optimize sales and profit targets so that future financial performance can continue to improve. Keywords: cost-volume-profit, profit planning,

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSamsudin, AcepNIDN0404127701Acep.samsudin.adbis@upnjatim.ac.id
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5001 Business. Business Administration
Divisions: Faculty of Social and Political Sciences > Departement of Business Administration
Depositing User: Bobby Dewantoro SetyoNugroho
Date Deposited: 06 Mar 2026 01:15
Last Modified: 06 Mar 2026 01:39
URI: https://repository.upnjatim.ac.id/id/eprint/50157

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