Main Article Content

Abstract

Research aims to calculate income, the break event point, profitability, and sensitivity at a venture grinding fish Bintang Laut. Analysis methods used was a qualitative methodology .Value analysis of income business sector was Rp 10.312.343,17. Break event point a is 18,84 kilogram or Rp 1.876.116,65. And value for profitability is 17 % and value for sensitivity is Rp 1,03. Based on the research, can be concluded that this business advantageous and can increase profit by means of increase production and boost sales.

Keywords

grinding fish income break-even point profitability and sensitivity

Article Details

How to Cite
Chairunissa, N., Reswita, R., & Irnad, I. (2017). ANALISIS BIAYA, VOLUME, DAN LABA PADA USAHA PENGGILINGAN IKAN TENGGIRI DI KOTA BENGKULU (STUDI KASUS HOME INDUSTRY BINTANG LAUT). Jurnal AGRISEP: Kajian Masalah Sosial Ekonomi Pertanian Dan Agribisnis, 16(1), 33–40. https://doi.org/10.31186/jagrisep.16.1.33-40

References

  1. Garrrison RH dan Norren EW, 2000. Akuntansi Manajerial, buku Satu,Terjemahan A.Totok Budi Santoso. Jakarta (ID): Salemba Empat.
  2. Halim. 2005. Akuntansi Manajemen, Cetakan Kesebelas. BPFE. Yogyakarta.
  3. Jumingan. 2008. Analisis Laporan Keuangan. PT. Bumi Aksara. Jakarta
  4. Mulyadi, 2007. Akuntansi Biaya. BPFE-UGM, Yogyakarta.
  5. Reswita, 2006. Penuntun Praktikum Akuntansi Manajemen. Jurusan Sosial Ekonomi
  6. Pertanian. Fakultas Pertanian. Universitas Bengkulu.
  7. Sugiri, 2009. Akuntasi Manajemen, Edisi keempat. UPP STIM YKPN, Yogyakarta.
  8. Susanto. 2005. Budidaya Ikan di Pekarangan edisi revisi. Penebar Swadaya. Jakarta.

Most read articles by the same author(s)

1 2 > >>