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Record W3003841011 · doi:10.51289/peta.v5i1.422

Penerapan Metode CVP Sebagai Alat Bantu Analisis Perencanaan Laba Dalam Mencapai Target Perusahaan ( Studi Kasus Mebel Bocah Angon Di Dusun Kalianyar Deket , Lamongan )

2020· article· id· W3003841011 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

Bibliographic record

VenueJurnal Penelitian Teori & Terapan Akuntansi (PETA) · 2020
Typearticle
Languageid
FieldBusiness, Management and Accounting
TopicManagement and Optimization Techniques
Canadian institutionsEncana (Canada)
Fundersnot available
KeywordsPhysicsMathematics

Abstract

fetched live from OpenAlex

Penelitian ini bertujuan untuk mengetahui penerapan metode analisis cost. Analisis penelitian ini adalah analisis titik impas (Break Event Point / BEP) untuk menghitung margin of Safety (MoS). Diketahui Laba bersih sebesar 206.193.000.BEP Toko Mebel Bocah Angon adalah sebesar 382.758.621. Margin Kontribusi yang diperoleh Toko Mebel Bocah Angon bulan Januari-Desember 2018 adalah sebesar 314.799.000 sedangkan Ratio Margin adalah sebesar 29%.Margin of Safety Toko Mebel Bocah Angon adalah sebesar 711.841.379 ini berarti bahwa jika penjualan nyata produk berkurang atau menyimpang lebih besar dari 711.841.379 (dari penjualan yang direncanakan). Degree of operating leverage merupakan ukuran pada tingkat penjualan tertentu. Jadi dapat dikatakan bahwa operating leverage Toko Mebel Bocah Angon adalah sebesar 1,53 atau 15,3 % yang berarti setiap 1% kenaikan pendapatan penjualan akan mengkibatkan 15,3% kenaikan laba bersih. Laba target perencanan laba pada bulan januari-desember 2018 adalah sebesar 265.988.970 dengan harus mencapai target penjualan sebesar 1.299.962.000. Total Penjualan pada bulan Januari-Desember 2018 adalah sebesar 1.094.600.000 dengan biaya tetap sebesar 111.000.000 dan biaya variabel sebesar 779.801.000.
 
 Kata kunci: biaya, volume, laba, perencanaan laba.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.002
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow), Science and technology studies, Scholarly communication, Insufficient payload (model declined to judge)
Consensus categoriesMeta-epidemiology (narrow), Insufficient payload (model declined to judge)
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: Not applicable
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.298
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0020.000
Meta-epidemiology (narrow)0.0030.003
Meta-epidemiology (broad)0.0030.001
Bibliometrics0.0020.004
Science and technology studies0.0020.001
Scholarly communication0.0040.006
Open science0.0030.001
Research integrity0.0010.002
Insufficient payload (model declined to judge)0.0100.001

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.023
GPT teacher head0.227
Teacher spread0.204 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it