ANALISIS BREAK EVEN TERHADAP PENJUALAN JASA SEWA KAMAR PADA HOTEL ANGING MAMMIRI MAKASSAR

DOI: https://doi.org/10.26618/profitability.v1i2.1917

Authors

  • siti marhumi
  • Muh Firmansyah
  • Muh Firmansyah
  • Moh Aris Pasigai
  • Moh Aris Pasigai

Abstract

This study aimed to calculate the break-even level on Hotel Anging Mammiri, especially on the sales room rental services in 2014, which includes the sale room rental services Happy Suite, Deluxe, Superior and Standard rooms. From the results of this study are expected to know the level of sales of rental services at the Hotel Anging Mammiri. This analysis aims to calculates the level of sales so that the proceeds equal to the sum of all variable costs and fixed costs. In calculating the break even at Hotel Anging Mammiri author using the equation engineering approach. To allocate fixed costs and variable costs the author uses the method relative sales value. Break-even analysis can be used by the hotel management as a material consideration in planning for short-term profit, primarily as a guide so that the sale of the hotel room rental services do not suffer losses or at least not in a state to break even. From the results of this analysis can also be known effect of changes in rental prices per type of room to break-even analysis, which can later be used to determine price changes Which types of rooms that can generate greater profits. Thus the results of break-even analysis can be used to assist management in profit planning.

References

S. 2011. Pengaruh Penetapan Break Even Point terhadap Laba pada PT. Semen Gresik (PERSERO) Tbk. Skripsi dierbitkan.Jakarta: Program Sarjana Fakultas Ekonomi Universitas Mercu Buana.

Addad, D. 2014. Laba,Menurut Para Ahli (Online). (http://addaddanuarta.blogspot.co.id/2014/11/laba-menurut-para-ahli.html, diakses 5 Januari 2016).

Fachrudin, K. A. 2008. Kesulitan Keuangan Perusahaan dan Personal. Medan: USU Press.

Garrison, Noreen, Brewer. 2013. Akuntansi Manajerial(Edisi 14, Buku 1). Jakarta: Salemba Empat

Harahap, S. S. 2009. Analisis Kritis atas Laporan Keuangan. Jakarta: Rajawali Pers.

Harianti, A. (2012). Statistika II. Yogyakarta: Andi.

Kasmir. (2014). Analisis Laporan Keuangan. Jakarta: Rajawali Pers.

Keown, A. J. 2011. Majajemen Keuangan Prinsip dan Penerapan Majajemen Keuangan Prinsip dan Penerapan. Edisi kesepuluh jilid 1. Jakarta: PT. Indeks.

Marihot, Manullang. dan Dearlina Sinaga 2005. Pengantar Manajemen Keuangan. Jakarta: Salemba Empat.

Moh, Benny Alexandri. 2009. Manajemen Keuangan Bisnis Teori dan Soal. Bandung: Alfa Beta.

Selviana, D.P. 2005. Analisis Break Even terhadap Penjualan Jasa Sewa Kamar pada Hotel Surya Indah Salatiga.Skripsi dierbitkan.Surakarta: Program Sarjana Ahli Madya Fakultas Ekonomi Universitas Sebelas Maret.

Sigit, Subardi. 1984. Analisis Break Even. Yogyakarta: Liberty.

Sunyoto, D. 2013. Analisis Laporan Keuangan untuk Bisnis Teori dan Kasus. Yogyakarta: CAPS.

Sutrisno. 2005. Manajemen Keuangan: Teori, Konsep dan Aplikasi. Yogyakarta: Ekonisia.

Van Horne, J. C. 2012. Prinsip-Prinsip Manajemen Keuangan (Edisi 13, Buku 1). Jakarta: Salemba Empat.

Downloads

Published

2019-03-15

Issue

Vol. 1 No. 2 (2017): AGUSTUS 2017

Section

Articles

License

Authors who publish with Jurnal Ilmu Manajemen Profitability agree to the following terms:

  1. Copyright of the articles remains with the authors.

  2. Authors grant the journal the right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0). This license allows others to:

    • Share (copy and redistribute the material in any medium or format)

    • Adapt (remix, transform, and build upon the material)
      as long as they give appropriate credit to the original author(s) and source, provide a link to the license, and indicate if changes were made. Non-commercial use only.

  3. Authors are permitted to:

    • Distribute their published work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.

    • Enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to a class website or institutional archive).

  4. For permissions to use the content published in this journal beyond the scope of the license (e.g., commercial purposes), please contact the editorial office via the journal email.

License Details:
This journal is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0).