PERENCANAAN LABA JANGKA PENDEK PT ” X ” GRESIK
DENGAN ANALISA B I A Y A -V O L U M E - LABA
S K R I P S I
D1AJUKAN UNTUK MEMENUHI SEBAGIAN PERSYARATAN
DALAM MEMPEROLEH GELAR SARJANA EKONOMI
JURUSAN AKUNTANS1
A
*Y
D I AJUKAN OLEH
F A H R U D I N
No. Pok ok : 048612348
K E P A D A
FAKULTAS EKONOMI UNI VERSI TAS AI RLANGGA
S U R A B A Y A
S KRI P S I
P E RE NCANAAN L ABA J ANGKA P E NDE K P T " X" GRE S I K
DE NGAN ANAL I S A BI AYA- VOL UME - L ABA
DI AJ UKAN OL E H :
F AHRUDI N
No . P o k o k : 0 4 8 6 1 2 3 4 8
T E L AH DI S E T UJ UI DAN DI T E RI MA BAI K OL E H :
KE T UA J URUS AN,
Dr a . HARI AT I HAMZ E NS . Ak
DOS E N P E MBI MBI NG,
Dr s . MUS L I CH A. MS c . Ak
T ANGGAL
S URAB AYA, / - T. . T
I
KAT A P E NGANT AR
B i s mi 1 l a a h i r r a h ma a n i r r a h i m
P u j i s y u k u r s a y a p a n j a t k a n k e h a d i r a t Al l a h S WT k a r e n a
d e n g a n r a h ma t s e r t a h i d a y a h - Ny a s k r i p s i i n i d a p a t t e r s e l e s a i -
k a n .
S k r i p s i d e n g a n j u d u l " P e r e n c a n a a n La b a J a n g k a P e n d e k
P T " X" Gr e s i k De n g a n An a l i s a Bi a y a - Vo l u me - L a b a " i n i s a y a s u s u n
g u n a me l e n g k a p i s e b a g i a n d a r i s y a r a t - s y a r a t u n t u k me ' mp e r o l e h
g e l a r s a r j a n a e k o n o mi p a d a Un i v e r s i t a s Ai r l a n g g a S u r a b a y a .
P e n u l i s s a d a r b a h wa p e n y u s u n a n s k r i p s i i n i j a u h d a r i
s e mp u r n a , i n i d i s e b a b k a n me n g i n g a t k e ma mp u a n d a n p e n g e t a h u a n
y a n g p e n u l i s mi l i k i ma s i h s a n g a t t e r b a t a s . d a n t a n p a b a n t u a n
s e r t a s a r a n - s a r a n d a r i s e mu a p i h a k mu s t a h i l p e n u l i s d a p a t
me n y u s u n s e r t a me n y e l e s a i k a n s k i p s i i n i d e n g a n b a i k .
Ka r e n a i t u s u d a h s e y o g y a n y a j i k a p e n u l i s me n y a mp a i k a n
u c a p a n t e r i ma k a s i h k e p a d a :
1. Ba p a k P r o f . DR. S u r o s o I ma m J a z u l i , S. E. s e l a k u d e k a n
F a k u l t a s E k o n o mi Un i v e r s i t a s Ai r l a n g g a .
2. I b u Dr a . Ha r i y a t i Ha mz e n s , Ak , s e l a k u k e t u a j u r u s a n a k u n -
t a n s i F a k u l t a s E k o n o mi Un i v e r s i t a s Ai r l a n g g a .
3. Ba p a k Dr s . Mu s l i c h An s h o r i , MS c , Ak , s e l a k u d o s e n wa l i
s e k a l i g u s d o s e n p e mb i mb i n g y a n g t e l a h b e r s e d i a me l u a n g k a n
wa k t u , t e n a g a d a n p i k i r a n d a l a m me mb e r i k a n b i mb i n g a n s e r t a
4 . Ma s Dr s . Kh u s n u l Ami n . Ak s e l a k u d i r e k t u r Ke u a n g a n p e r u s a
h a a n " X" Gr e s i k y a n g t e l a h b a n y a k me mb a n t u d a l a m me mp e r o l e h
d a t a y a n g p e n u l i s p e r l u k a n g u n a p e n y u s u n a n s k r i p s i i n i .
5. Ab a h , mb a k I ma h s e k e l u a g a , mb a k F i t s e k e l u a r g a , c a k J u -
n a i d i , Ad i k Qo ma r . Mu j i b d a n Li l i k LS y a n g t e l a h me mb e r i
d o r o n g a n s e r t a d o a r e s t u a t a s p e n y u s u n a n s k r i p s i i n i .
6. S e mu a r e k a n - r e k a n s e p e r t i Al i As h a r , Ro n i Ri y a n t o d a n
r e k a n - r e k a s e a n g k a t a n y a n g t e l a h me mb a t u s e l a ma p e n y u s u n a n
s k r i p s i i n i .
Ak h i r n y a p e n u l i s b e r h a r a p s e mo g a b a n t u a n d a n s a r a n s e mu a
p i h a k y a n g t e r s e b u t d i a t a s me n d a p a t i mb a l a n y a n g s e t i mp a l d a r i
Al l a h S WT. Ami n a mi n y a Ra b b a l ' Al a mi n .
S u r a b a y a , Ag u s t u s 1 9 9 5
DAF T AR I S 1
Ka t a p e n g a n t a r . . . i
Da f t a r i s i . . . i i Da f t a r g a mb a r . . . i i i Da f t a r t a b e l . . . i v BAB I P E NDAHUL UAN 1 . 1 L a t a r b e l a k a n g ma s a l a h . . . 1
1 . 2 P e r u mu s a n ma s a l a h . . . 3
1 . 3 T u j u a n p e n e l i t i a n . . . 4
1 . 4 Ma n f a a t p e n e l i t i a n . . . 5
1 . 5 S i s t e ma t i k a s k r i p s i . . . 5
BAB I I T I NJ AUAN P US T AKA 2 . 1 L a n d a s a t e o r i . . . 7
2 . 1 . 1 P e r e n c a n a a n l a b a . . . 7
2 . 1 . 1 . 1 Di me n s i wa k t u p e r e n c a n a a n . . . 8
2 . 1 . 1 . 2 Da s a r p e n e t a p a n l a b a . . . 1 0
2 . 1 . 1 . 3 Ke u n t u n g a n p e r e n c a n a a n l a b a . . . 1 1
2 . 1 . 1 . 4 Ke t e r b a t a s a n p e r e n c a n a a n . . . 1 2
2 . 1 . 2 An a l i s a B- V- L . . . 1 3
2 . 1 . 2 . 1 P e n g e r t i a n a n a l i s a B- V- L . . . 1 3
2 . 1 . 2 . 2 Ma n f a a t a n a l i s a B- V- L b a g i ma n a j e me n . . . 1 6
2 . 1 . 2 . 3 Hu b . p r i l a k u b i . d e n g a n a n a l i s a B- V- L 1 7
2 . 1 . 2 . 4 T e k n i k p e mi s a h a n b i a y a s e mi - v a r i a b e 1 . . . 2 1
2 . 1 . 3 Ap l i k a s i t e k n i k a n a l i s a B- V- L d a l a m p e r e n
2 . 1 . 3 . 2 Ma r g i n o f s a f e t y . . . 3 3
2 . 1 . 3 . 3 An a l i s a t a r g e t l a b a . . . 3 4
2 . 1 . 3 . 4 An a l i s a p e r u b a h a n k o n d i s i t e r t e n t u t e r h a d a p p e r e n c a n a a n l a b a . . . 3 5
2 . 2 Me t o d e p e n e l i t i a n
2 . 2 . 1 De f i n i s i o p e r a s i o n a l . . . 3 9
2 . 2 . 2 I d e n t i f i k a s i v a r i a b e l . . . 4 1
2 . 2 . 3 De f i n i s i o p e r a s i o n a l . . . 4 1
2 . 2 . 4 J e n i s d a n s u mb e r d a t a . . . 4 2
2 . 2 . 5 P r o s e d u r p e n g u mp u l a n d a t a . . . 4 2
2 . 2 . 6 T e k n i k a n a l i s i s . . . 4 3
2 . 2 . 7 J a d wa l p e n e l i t i a n . . . 4 3
BAB I I I ANAL I S I S
3 . 1 Ga mb a r a n u mu m p e r u s a h a a n . . . 4 4
3 . 1 . 1 S e j a r a h d a n p e r k e mb a n g a n p e r u s a h a a n . . . 4 4
3 . 1 . 2 Lo k a s i p e r u s a h a a n . •. . . 4 5
3 . 1 . 3 S t r u k t u r o r g a n i s a s i p e r u s a h a a n . . . 4 7
3 . 1 . 4 Ak t i v i t a s p r o d u k s i . . . 5 2
3 . 1 . 5 Ak t i v i t a s p e ma s a r a n . . . 5 6
3 . 1 . 6 Me t o d e p e r h i t u n g a n r u g i - l a b a . . . 6 1
3 . 2 P e mb a h a s a n
3 . 2 . 1 Kl a s i f i k a s i b i a y a . . . 6 3
3 . 2 . 2 P e mi s a h a n b i a y a s e mi - v a r i a b e l . . . 6 7
3 . 2 . 3 Co n t r i b u t i o n ma r g i n . . . 7 5
3 . 2 . 4 An a l i s i s BE P . . . 7 7
3 . 2 . 6 P e r e n c a n a a n l a b a . . . 8 2
BAB I V KE S I MP UL AN DAN S ARAN
4 . 1 Ke s i mp u l a n . . . 9 3
Ga mb a r 0 1 : Gr a f i k b i a y a t o t a l . . . 2 0
Ga mb a r 0 2 : Gr a f i k b i a y a p e r u n i t . . . 2 0
Ga mb a r 0 3 : Gr a f i k b i a y a s e mi - v a r i a b e l . . . 2 1
Ga mb a r 0 4 : Gr a f i k BEP . . . 3 3
Ga mb a r 0 5 : S t u k t u r o r g a n i s a s i p e r u s a h a a n . . . 4 9
Ga mb a r 0 6 : S a l u r a n d i s t r i b u s i p e r u s a h a a n " X" Gr e s i k . . . . 5 8
Ga mb a r 0 7 : Gr a f i k BEP " X" Gr e s i k . . . 8 0 DAF T AR GAMBAR
Te b e l 0 1 : Bi a y a r e p a r a s i d a n p e me l i h a r a a n . . . 2 3
Ta b e l 0 2 : P e mi s a h a n b i a y a l i s t r i k d e n g a n me t o d e l e a s t
s q u a r e . . . 2 6
Ta b e l 0 3 : J u ml a h v o l u me p r o d u k s i . . . 5 5
T a b e l 0 4 : Ri n c i a n p r o d u k s i b u l a n a n . . . 5 6
T a b e l 0 5 : Vo l u me p e n j u a l a n . . . 6 1
Ta b e l 0 6 . : Ri n c i a n p e n j u a l a n b u l a n a n . . . 6 2
Ta b e l 0 7 : Da f t a r b i a y a o v e r h e a d p a b r i k . . . 6 4
Ta b e l 0 8 : Da f t a r b i a y a o p e r a s i . . . 6 5
Ta b e l 0 9 : P e ma k a i a n b a h a n b a k u d a n t e n a g a k e r j a l a n g s u n g 6 6
Ta b e l 1 0 : P e mi s a h a n b i a y a l i s t r i k . . . 6 7 ■
Ta b e l 1 1 : P e mi s a h a n b i a y a p e me l i h a r a a n me s i n d a n i n v e n
t a r i s p a b r i k . . . - - • ■ 6 9
Ta b e l 1 2 : P e mi s a h a n b i a y a p e me l i h a r a a n k e n d a r a a n . . . 7 0
Ta b e l 1 3 : P e mi s a h a n b i a y a a n g k u t d a n p e n g a p a l a n . . . 7 2
Te b e l 1 4 : L a p o r a n r u g i - l a b a P T MX" Gr e s i k 1 9 X3 . . . 7 4 DAF T AR T ABE L
P E NDAHUL UAN
1 . 1 . L AT AR BE L AKANG MAS AL AH
P e r u s a h a a n d i d i r i k a n d e n g a n t u j u a n me mp e r o l e h l a b a
y a n g s e b e s a r - b e s a r n y a d a n s t a b i l i t a s p e r t u mb u h a n
p e r u s a h a a n d a l a m j a n g k a p a n j a n g , Ke a d a a n i n i d i c a p a i
d e n g a n me mp r o d u k s i b a r a n g a t a u j a s a y a n g d i p e r l u k a n o l e h
ma s y a r a k a t . L a b a y a n g b e s a r a k a n d i p e r o l e h j i k a p e n y e d i a a n
b a r a n g d a n j a s a i t u me mp u n y a i n i l a i y a n g t i n g g i d a n
d i i mb a n g i d e n g a n p e n e k a n a n b i a y a s e mi n i ma l mu n g k i n . De n g a n
k a t a l a i n p e r u s a h a a n d i j a l a n k a n s e c a r a e f e k t i f d a n
e f i s i e n .
P e r u b a h a n l i n g k u n g a n y a n g s a n g a t c e p a t d a p a t
me mp e n g a r u h i b a i k s e c a r a l a n g s u n g ma u p u n t i d a k l a n g s u n g
k e g i a t a n - k e g i a t a n p e r u s a h a a n . Ha l i n i me n g a k i b a t k a n d u n i a
u s a h a s e l a l u d i l i p u t i k e t i d a k p a s t i a n , d a n k e t i d a k p a s t i a n
i n i me n i mb u l k a n b e r b a g a i ma c a m p e r s o a l a n y a n g h a r u s
d i h a d a p i o l e h p e r u s a h a a n . Ka r e n a s u l i t n y a me r a ma l k a n k a p a n
p e r s o a l a n i t u t i mb u l , ma k a t a n p a d a s a r p e r e n c a n a a n d a n
a n a l i s a l i n g k u n g a n y a n g b a i k , r e s i k o g a g a l y a n g d i h a d a p i
a k a n s e ma k i n b e s a r .
P e r e n c a n a a n me r u p a k a n s a l a h s a t u f a k t o r y a n g s a n g a t
p e n t i n g d a l a m me n j a l a n k a n s u a t u p e r u s a h a a n , k a r e n a d a p a t
s e c a r a l a n g s u n g me mp e n g a r u h i k e l a n c a r a n ma u p u n
k e b e r h a s i l a n p e r u s a h a a n d a l a m me n c a p a i t u j u a n n y a . Ol e h
k e ma mp u a n ma n a j e r d a l a m me mb u a t r e n c a n a k e g i a t a n d i ma s a
y a n g a k a n d a t a n g , b a i k r e n c a n a j a n g k a p e n d e k ma u p u n r e n c a
n a j a n g k a p a n j a n g . Un t u k d a p a t me mb u a t p e r e n c a n a a n y a n g
b a i k , s e o r a n g ma n a j e r h a r u s ma mp u me n g a n a l i s i s f a k t o r
a n c a ma n d a n p e l u a n g y a n g p a l i n g mu n g k i n me n g e n a i l i n g k u n -
g a n d i ma s a y a n g a k a n d a t a n g . s e r t a k e k u a t a n d a n k e l e ma h a n
y a n g a d a p a d a p e r u s a h a a n i t u s e n d i r i . P e r e n c a n a a a n y a n g
b a i k s a n g a t d i b u t u h k a n o l e h ma n a j e me n k a r e n a ‘ d e n g a n a d a n y a
p e r e n c a n a a n t e r s e b u t ma n a j e me n d a p a t me n g a r a h k a n k e g i a t a n -
k e g i a t a n y a n g a d a d a l a m p e r u s a h a a n , k e a r a h t u j u a n y a n g
t e l a h d i t e t a p k a n d a n ma n a j e me n d a p a t p u l a me l a k u k a n p e n g a
wa s a n t e r h a d a p k e g i a t a n d a r i p a r a b a wa h a n .
Da l a m me n y u s u n r e n c a n a y a n g d i a r a h k a n u n t u k
p e n c a p a i a n l a b a j a n g k a p e n d e k , s e o r a n g ma n a j e r h a r u s
me mp e r h a t i k a n f a k t o r - f a k t o r y a n g d a p a t me mp e n g a r u h i l a b a
t e r s e b u t , s e p e r t i : f a k t o r b i a y a , v o l u me b a r a n g / j a s a y a n g
d i j u a l a t a u t i n g k a t a k t i f i t a s d a r i p e r u s a h a a n d a n h a r g a
j u a l b a r a n g / j a s a , F a k t o r - f a k t o r t i d a k b e r d i r i s e n d i r i -
s e n d i r i t e t a p i s a l i n g b e r h u b u n g a n d a n s a l i n g t e r k a i t
a n t a r a s a t u d e n g a n y a n g l a i n n y a . Ol e h k a r e n a i t u d a l a m
me mb u a t p e r e n c a n a a n l a b a j a n g k a p e n d e k ma n a j e me n h a r u s
d a p a t me n g a n a l i s i s h u b u n g a n t i mb a l b a l i k d i a n t a r a f a k t o r -
f a k t o r t e r s e b u t . Al a t b a n t u y a n g d a p a t d i g u n a k a n o l e h
ma n a j e me n d a l a m me n g a n a l i s i s h u b u n g a n d a r i f a k t o r - f a k t o r
An a l i s a B- V- L a d a l a h s u a t u t e h n i k a n a l i s i s y a n g
d i g u n a k a n o l e h s e o r a n g ma n a j e r p e r u s a h a a n u n t u k me n g e t a h u i
a l t e r n a t i f - a l t e r n a t i f me n g e n a i t i n g k a t v o l u me p e n j u a l a n ,
t i n g k a t b i a y a , d a n t i n g k a t l a b a y a n g d i h a s i l k a n me n u r u t
t i n g k a t p e n j u a l a n y a n g b e r s a n g k u t a n . Ma n a j e me n j u g a d a p a t
me n g g u n a k a n me t o d e i n i u n t u k me n g e t a h u i p a d a t i n g k a t
p e n j u a l a n b e r a p a p e r u s a h a a n t i d a k me n d a p a t k a n u n t u n g *
ma u p u n t i d a a k me n d e r i t a r u g i ( b r e a k e v e n ) , d a n b a g i k e p a l a
a n g g a r a n d a l a m h a l p e n j a b a r a n a n g g a r a n p e r i o d i k , a n a l i s a
B- V- L me mb e r i p e t u n j u k d a l a m p e n y u s u n a n a n g g a r a n y a n g
e f e k t i f d a n e f i s i e n , An a l i s i s i n i j u g a d a p a t d i g u n a k a n
u n t u k me l i h a a t s e j a u h ma n a t i n g k a t l a b a y a n g mu n g k i n
d i c a p a i o l e h p e r u s a h a a n , d e n g a n k o n d i s i y a n g a d a p a d a
p e r u s a h a a n s a a t i n i . Ri n g k a s n y a b a h wa p e r a n a n a n a l i s a
B- V- L d a l a m p e n y u s u n a n p e r e n c a n a a n l a b a p e r u s a h a a n a d a l a h
u n t u k me mb e r i k a n p e t u n j u k l a n g k a h - l a n g k a h k o r e k t i f t e r h a
d a p p e n y u s u n a n r e n c a n a y a n g d i ma k s u d b i l a t e r j a d i h a l y a n g
me r u g i k a n j i k a a k a n d i 1 a k s a n a k a n .
Na mu n d e mi k i a n a n a l i s a B- V- L t i d a k a k a n l e p a s d a r i
k e t e r b a t a s a n - k e t e r b a t a s a n d a l a m p e n g e t r a p a n n y a . Da l a m
u r a i a n s k r i p s i i n i p u n t i d a k l e p a s p u l a me mb i c a r a k a n
ma s a l a h k e t e r b a t a s a n t e r s e b u t me n g i n g a t h a l i n i s e b e n a r n y a
1 . 2 . P E RUMUS AN MAS AL AH
S e s u a i d e n g a n t u j u a n p o k o k p e r u s a h a a n y a i t u l a b a y a n g
o p t i ma l , ma k a p e r l u d i c a r i s e t i a p j a l a n y a n g p a l i n g me n -
g u n t u n g k a n d e n g a n me n g e n d a l i k a a n a r a h p e r u s a h a a n k e t u j u a n
t e r s e b u t s e r t a me n g h i n d a r i h a l - h a l y a n g me n y e b a b k a n k e r u -
g i a n . Ha l i n i d a p a t d i c a p a i j i k a p e r u s a h a a n me mp u n y a i
p e r e n c a n a a n y a n g b a i k , y a n g me mp e r h a t i k a n
f
a k t o r - f a k t o r p e n e n t u l a b a ( h a r g a j u a l , v o l u me p e n j u a l a n d a n b i a y a ) .P e r ma s a l a h a n n y a s e l a ma i n i p e r u s a h a a n b e l u m me mb u a t
p e r e n c a n a a n l a b a y a n g me ma d a i y a n g d a p a t me mb e r i g a mb a r a n
b a g i ma n a j - e me n t e n t a n g p e n g a r u h f a k t o r - f a k t o r p e n e n t u l a b a
( h a r g a j u a l , v o l u me p e n j u a l a n , d a n b i a y a ) t e r h a d a p l a b a
t e r s e b u t , s e h i n g g a ma n a j e me n me n g a l a mi k e s u l i t a n d a l a m
me n g a mb i l k e p u t u s a n d i b i d a n g p e r e n c a n a a n l a b a .
1 . 3 . T UJ UAN P E NE L I T I AN
T u j u a n y a n g d i l a k u k a n p e n u l i s a d a l a h :
1. Me ma h a mi B- V- L s e b a g a i s a l a h s a t u t e k n i k a t a u me t o d e
me mb u a t p e r e n c a n a a n l a b a d a n c a r a me n y a j i k a n i n f o r ma s i
y a n g r e l e v a n s e b a g a i d a s a r p e n g a mb i l a n k e p u t u s a n d a r i
b e r b a g a i a l t e r n a t i f y a n g a d a .
2. Me mb a n t u p i h a k ma n a j e me n d a l a m me me c a h k a n ma s a l a h
p e r e n c a n a a n l a b a j a n g k a p e n d e k , me l a l u i p e n d e k a t a n
1 . 4 . MANF AAT P E NE L I T I AN
Ma n f a a t y a n g d a p a t d i p e r o l e h d a r i p e n e l i t i a n i n i
a d a l a h : d a p a t me n a mb a h p e n g e t a h u a n d a n p e n g a l a ma n b a g i
p e n u l i s t e r u t a ma me n g e n a i o p e r a s i p e r u s a h a a n s e h i n g g a
d a p a t me mp e r t a j a m p e ma h a ma n me n g e n a i ma s a l a h y a n g t i mb u l
d a l a m o p e r a s i p e r u s a h a a n y a n g , s e b e n a r n y a . S e l a i n i t u b a g i
P T " X" s a r a n - s a r a n d a r i p e n e l i t i a n i n i d a p a t d i j a d i k a n
p e r t i mb a n g a n d a l a m me me c a h k a n p e r ma s a l a h a n y a n g a d a .
S e d a n g k a n b a g i p e mb a c a y a n g b e r mi n a t u n t u k me mp e r d a l a m
ma s a l a h y a n g b e r h u b u n g a n d e n g a n a n a l i s a B- V- L ma k a d i h a
r a p k a n b e r g u n a s e b a g a i b a h a n p e mb a n d i n g d a n p e n g k a j i a n
l e b i h l a n j u t .
S I S T E MAT I KA S KRI P S I
Un t u k me n d a p a t k a n g a mb a r a n me n g e n a i i s i s k r i p s i i n i ,
s i s t e ma t i k a p e n u l i s a n s k r i p s i d i s u s u n s e b a g a i b e r i k u t :
Ba b I . P e n d a h u l u a n
Ba b i n i me n y a j i k a n k e r a n g k a u mu m ma t e r i s k r i p s i y a n g
me l i p u t i :
1. L a t a r b e l a k a n g ma s a l a h
2. P e r u mu s a n ma s a l a h
3. T u j u a n p e n e l i t i a n
4. Ma n f a a t p e n e l i t i a n
Ba b I I .' T i n j a u a n P u s t a k a
Ba b i n i b e r i s i ' k a j i a n t e n t a n g :
1. L a n d a s a n t e o r i
2. Me t o d e p e n e l i t i a n
Ba b I I I . An a l i s i s
Be r u p a p e ma p a r a n me n g e n a i :
1. Ga mb a r a n u mu m, me n y a j i k a n ' k o n d i s i e mp i r i s d a n l i n g k u p
o p e r a s i o n a l P T " X" Gr e s i k y a n g me n j a d i o b y e k p e n e l i t i a n
s e r t a ma s a l a h - ma s a l a h y a n g d i h a d a p i p e r u s a h a a n .
2. P e mb a h a s a n , b e r i s i p e me c a h a n p e r ma s a l a h a n d e n g a n c a r a
p e n e r a p a n d a s a r t e o r i t i s y a n g d i k e mu k a k a n d a l a m t i n -
j a u a n p u s t a k a d e n g a n k e n y a t a a n d a l a m p r a k t e k , me n g a n a
l i s i s h u b u n g a n b i a y a - v o l u me - l a b a s e b a g a i d a s a r u n t u k
p e n g a mb i l a n k e p u t u s a n p e r e n c a n a a n .
Ba b TV. Ke s i mp u l a n d a n S a r a n
Ba b i n i b e r i s i k e s i mp u l a n a t a s p e r ma s a l a h a n d a n
2. T I NJ AUAN P US T AKA
2 . 1 . L ANDAS AN TE ORI
2 . 1 . 1 . P E RE NCANAAN LABA
L a b a a d a l a h f a k t o r y a n g s a n g a t p e n t i n g , t e r u t a ma b a g i
p e r u s a h a a n y a n g me n j a d i k a n l a b a s e b a g a i t u j u a n p e r u s a h a a n
a t a u p r o f i t o r i e n t e d . Da l a m me n e t a p k a n d a n me n c a p a i t u j u a n
i n i , b a n y a k f a k t o r y a n g me mp e n g a r u h i , a n t a r a l a i n f a k t o r
t e k n o l o g i , e k o n o mi , p o l i t i k , s o s i a l d a n p e s a i n g . Ol e h
k a r e n a i t u d i p e r l u k a a n s u a t u p e r e n c a n a a n y a n g b a i k d a n
c e r ma t .
T e r d a p a t b e b e r a p a p e n g e r t i a n a t a u d i v i n i s i y a n g
d i k e mu k a k a n o l e h p a r a a h l i t e n t a n g p e r e n c a n a a n l a b a
d i a n t a r a n y a ,
Ma t z a n d Us r y me n d i f i n i s i k a n p e r e n c a n a a n l a b a s e b a g a i
b e r i k u t :
P e r e n c a n a a n l a b a a d a l a h s u a t u r e n c a n a k e r j a y a n g t e l a h d i p e r h i t u n g k a n d e n g a n c e r ma t d i ma n a i mp l i k a s i k e u a n g a n n y a d i n y a t a k a n d e n g a n b e n t u k p r o y e k s i r u g i / l a b a , n e r a c a , k a s d a n mo d a l k e r j a u n t u k j a n g k a p a n j a n g d a n j a n g k a p e n d e k . 1
De f i n i s i y a n g l a i n d a r i J . B He c k e r t a d a l a h s e b a g a i
b e r i k u t :
P e r e n c a n a a n l a b a a d a l a h s e b a g a i p r o s e s p e n g e mb a n g a n r e n c a n a - r e n c a n a t e r i n c i u n t u k s u a t u j a n g k a wa k t u
t e r t e n t u y a n g d e k a t d i ma s a y a n g a k a n d a t a n g s e r t a me n g i n t e g r a s i k a n r e n c a n a - r e n c a n a i n i me n j a d i s a t u k e s a t u a n y a n g k o n p r e h e n s i f . 2
Da r i d e f i n i s i - d e f i n i s i t e r s e b u t d i a t a s , p e n g e r t i a n
p e r e n c a n a a n l a b a a d a l a h p e r e n c a n a a n y a a n g me mb e r i k a n s u a t u
t e k n i k d a l a m me n e t a p k a n l a b a d a n b a g a i ma n a c a r a n y a a g a r
l a b a t e r s e b u t d a p a t t e r c a p a i d a l a m j a n g k a wa k t u t e r t e n t u .
As p e k p e r e n c a n a a n l a b a a k a n me n y a n g k u t r e n c a n a d a l a m
b i d a n g p e n j u a l a n d a n b e r b a g a i ma c a m b i a y a . S e l a n j u t n y a
r e n c a n a t e r s e b u t d i k e mb a n g k a n s e c a r a t e r i n c i d a n k e mu d i a n
d i s a t u k a n me n j a d i s a t u k e s a t u a n y a n g k o n p r e h e n s i f .
2 . 1 . 1 . 1 DI ME NS I WAKT U P E RE NCANAAN
S e t i a p k e p u t u s a n y a n g d i a mb i l o l e h ma n a j e me n a k a n
me mp u n y a i a k i b a t t e r h a d a p p e r u s a h a a n d i ma s a y a n g a k a n
d a t a n g , s e d a n g k a n s e l a n g wa k t u y a n g a k a n d a t a n g t i d a k
t e r b a t a s . S e h i n g g a ma n a j e me n h a r u s me mb e r i b a t a s , s a mp a i
k a p a n a k i b a t i t u t i mb u l .
S e c a r a u mu m me n u r u t d i me n s i wa k t u n y a p e r e n c a n a a n l a b a
d i b a g i me n j a d i d u a y a i t u :
1. P e r e n c a n a a n J a n g k a P a n j a n g
Ya i t u p e r e n c a n a a n d a r i s u a t u k e g i a t a n p e r u s a h a a n y a n g
d i b u a t u n t u k j a n g k a wa k t u l i ma t a h u n a t a u l e b i h . S e p e r t i
y a n g d i k e mu k a k a n o l e h He c k e r t .
P e r e n c a n a a n j a n g k a p a n j a n g a t a u s t r a t e g i , me r u p a k a n s u a t u p r o s e s ma n a j e me n y a n g me mf o k u s k a n p a d a s a s a r a n p e r u s a h a a n d a n c a r a u n t u k me n c a p a i n y a . . . i t u b i a s a n y a me l i p u t i j a n g k a wa k t u b e b e r a p a t a h u n , mu n g k i n 5 t a h u n a t a u 1 0 t a h u n . 3
P e r e n c a n a a n j a n g k a p a n j a n g t i d a k d i n y a t a k a n d a l a m s a t u a n -
s a t u a n y a n g p a s t i . P e r e n c a n a a n s e p e r t i i n i l e b i h b e r k a i t a n
d e n g a n s u a t u r i s e t & p e n g e mb a n g a n y a n g l u a s . Da l a m me mb u a t
p e r e n c a n a a n i n i r e s i k o t i d a k d a p a t d i h i l a n g k a n , k a r e n a
me n g a mb i l r e s i k o me r u p a k a n s u a t u y a n g h a k i k i d a r i k e g i a t a n
e k o n o mi . Ol e h k a r e n a i t u ma n a j e me n d i t u n t u t u n t u k s e l a l u
b e r u s a h a me n e mu k a n a r a h j a l a n n y a p e r u s a h a a n y a n g p a l i n g
mu n g k i n d a n me n g u n t u n g k a n . S u a t u h a s i l a k h i r d a r i
p e r e n c a n a a n j a n g k a p a n j a n g a d a l a h k e ma mp u a n p e r u s a h a a n
u n t u k me mi k u l r e s i k o , y a n g me r u p a k a n d a s a r d a r i k e ma mp u a n
b e r u s a h a .
2. P e r e n c a n a a n J a n g k a P e n d e k
Ad a l a h p e r e n c a n a a n y a n g d i b u a t o l e h ma n a j e me n u n t u k
j a n g k a wa k t u y a n g p e n d e k , b i a s a n y a b e r k i s a r a n t a r a s a t u
s a mp a i l i ma t a h u n . P e r e n c a n a a n i n i me r u p a k a n p e n j a b a r a n
d a r i r e n c a n a s t r a t e g i , s e h i n g g a h a r u s d i s u s u n s e c a r a
t e r i n c i me n c a k u p p e n g e mb a n g a n o p e r a s i y a n g b e k e r j a a u n t u k
me n j a mi n a d a n y a i mp l e me n t a s i s e c a r a e f e k t i f d a r i t u j u a n
c o s t - v o l u me - p r o f i t a n a l i s i s .
Da r i d e f i n i s i t e r s e b u t d a p a t d i l i h a t b a h wa p e n g a r a n g
me n e k a n k a n p a d a h u b u n g a n a n t a r a b i a y a , v o l u me p e n j u a l a n
d a n l a b a . Hu b u n g a n t e r s e b u t d a p a t d i j e l a s k a n s e b a g a i
b e r i k u t :
Ba h wa b e s a r n y a b i a y a i t u me n e n t u k a n h a r g a j u a l , h a r g a j u a l
' d a p a t me mp e n g a r u h i v o l u me p e n j u a l a n , v o l u me p e n j u a l a n
d a p a t me mp e n g a r u h i v o l u me p r o d u k s i d a n v o l u me p r o d u k s i i t u
s e n d i r i me mp e n g a r u h i b i a y a y a n g h a r u s d i k e l u a r k a n o l e h
p e r u s a h a a n . J a d i j e l a s d i s i n i k a i t , a n a n t a r a b i a y a , v o l u me
p e n j u a l a n d a n a k h i r n y a me mp e n g a r u h i l a b a me r u p a k a n ma t a
r a n t a i y a n g t i d a k d a p a t d i p i s a h k a n . S e d a n g k a n p e n g a r u h n y a
t e r h a d a p t i n g k a t l a b a i t u a k a n t e r l i h a t d e n g a n j e l a s
a p a b i l a t e r j a d i p e r u b a h a n a n t a r a b i a y a d e n g a n v o l u me
p e n j u a l a n n y a . P e r u b a h a n i n i a k a n me mp e n g a r u h i s e c a r a
l a n g s u n g t e r h a d a p b e s a r n y a l a b a .
Ur a i a n d i a t a s a k a n d i p e r j e l a s d e n g a n d e f i n i s i y a n g
d i k e mu k a k a n o l e h Mu l y a d i d a l a m b u k u n y a y a n g b e r j u d u l
" Ak u n t a n s i Bi a y a Un t u k Ma n a j e me n " , y a i t u : " An a l i s a Bi a y a ,
Vo l u me d a n L a b a i a l a h a n a l i s a a k i b a t p e r u b a h a n - p e r u b a h a n
b i a y a , v o l u me d a n h a r g a j u a l t e r h a d a p l a b a " . 8
De f i n i s i i n i l e b i h me n i t i k b e r a t k a n p a d a p e r u b a h a n
-7 Ch a r l e s T. Ho n g r e n , I n t r o d u c t i o n t o Ma n a g e me n t Ac c o u n t i n g , F i t h E d i t i o n , P r e n t i c e Ha l l o f I n d i a , Ne w De l h i , 1 9 8 1 , h a l . 2 8 .
p e r u b a h a n y a n g t e r j a d i a n t a r a b i a y a d a n v o l u me p e n j u a l a n
s e r t a s a mp a i s e j a u h ma n a p e n g a r u h n y a t e r h a d a p t i n g k a t
1 a b a .
De f i n i s i l a i n d a r i a n a l i s a B- V- L s e p e r t i y a n g
d i k e mu k a k a n o l e h Ro n a l d M. Co p e l a n d d a n P a u l E . Da s h e r d a l a m
b u k u n y a " Ma n a g e r i a l Ac c o u n t i n g " a d a l a h : " . . . a p l a n n i n g
mo d e l t h a t c o n s i d e r s t h e i n h e r e n t r e l a t i o n s h i p s a mo n g
p r i c e d , c o s t s t r u k t u r , p r o v i t a n d v o l u me . Th e mo d e l i s
ma t h e ma t i c a l e x p r e s i o n o f a g e n e r a l i z e d i n q o me
s t a t e me n t , . . . " . ^
J a d i a n a l i s a B- V- L - me r u p a k a n mo d e l p e r e n c a n a a n b i a y a ,
v o l u me p e n j u a l a n d a n l a b a y a n g d i n y a t a k a n d e n g a n me d i a
ma t e ma t i k a .
De n g a n d e mi k i a n s e l a n j u t n y a p e n u l i s me n c o b a u n t u k me mb e r i -
k a n i n t e r p r e t a s i d a r i ma s i n g - ma s i n g k u t i p a n d e f i n i s i
t e r s e b u t , y a i t u : Ba h wa p e n g e r t i a n a n a l i s a B- V- L d a p a t
d i r i n g k a s s e b a g a i b e r i k u t :
- Me mb a h a s h u b u n g a n s e r t a p e r u b a h a n y a n g s a l i n g
me mp e n g a r u h i a n t a r a b i a y a , v o l u me p e n j u a l a n d a n h a r g a
j u a l .
- Me n g a n a l i s a p e n g a r u h p e r u b a h a n k e t i g a f a k t o r t e r s e b u t
t e r h a d a p t i n g k a t l a b a .
- Me r u p a k a n mo d e l p e r e n c a n a a n d e n g a n me d i a ma t e ma t i k a .
9 Ro n a l d M. Co p e l a n d a n d P a u l E. Da s h e r , Ma n a g e r i a l Ac c o u n t i n g , s e c o n d e d i t i o n , J o h n Wi l e y a n d s o n s , i n c . . Ne w
2 . 1 . 2 . 2 MANF AAT ANAL I S A B- V- L BAGI MANAJ E ME N
An a l i s a B- V- L s a n g a t b e r ma n f a a t b a g i ma n a j e me n d a l a m
b e r b a g a i t a h a p p e r e n c a n a a n . S e p e r t i y a n g d i k e mu k a k a n o l e h
Ra y H. Ga r r i s o n .
" . . . An a l i s a Bi a y a - Vo l u me - L a b a me r u p a k a n a l a t t e r b a i k y a n g
d i mi l i k i ma n a j e r u n t u k me n e mu k a n s u mb e r k e u n t u n g a n y a n g
ma s i h t e r p e n d a m b e l u m d i ma n f a a t k a n y a n g mu n g k i n a d a d a l a m
o r g a n i s a s i . " 1 0
Da r i u r a i a n d i a t a s , ma n a j e r d i h a r a p k a n d a p a t me mb u a t
e v a l u a s i y a n g l e b i h l u a s t e r h a d a p b e r b a g a i s t r a t e g i u n t u k
me n g a r a h k a n j a l a n n y a p e r u s a h a a n me n c a p a i t u j u a n t e r s e b u t .
Me l a l u i a n a l i s a B- V- L s e t i a p p e r u b a h a n k o n d i s i p e n g h a s i l a n
d a n b i a y a a k a n d a p a t d i l i h a t s a r o p a i s e b e r a p a j a u h
p e n g a r u h n y a t e r h a d a p t u j u a n p e r u s a h a a n y a i t u l a b a .
A. T o m Ne l s o n d a n P a u l B. W Mi l l e r d a l a m b u k u " Mo d e r n
Ma n a g e me n t Ac c o u n t i n g " me n g u t a r a k a n ma n f a a t a n a l i s a B- V- L
a d a l a h u n t u k me n g e v a l u a s i b e b e r a p a ma c a m s t r a t e g i y a i t u :
Co s t S t a t e g i e s , Re v e n u e S t r a t e g i e s a n d Vo l u me S t r a t e g i e s
s e r t a P r o f i t S t r a t e g i e s . 11
Co s t S t r a t e g i e s a d a l a h P e n g g u n a a n a n a l i s a B- V- L u n t u k
me n g e v a l u a s i l a b a y a n g d i c a p a i a k i b a t p e n g g u n a a n s e c a r a
^ Ra y H. Ga r r i s o n , Ak u n t a n s i Ma n a i e me n . Ed i s i k e t i q a . t e r j e ma h a n , AK Gr o u p , Yo g y a k a r t a , 1 9 8 7 , h a l a ma n
1 1 A T o m Ne l s o n a n d B. W. Mi l l e r , Mo d e r n Ma n a g e me n t Ac c o u n t i n g . s e c o n d Ed i t i o n , Go o d y e a r P u b l i s i n g Co , I n s ,
i n t e n s i f b i a y a t e t a p a t a u b i a y a v a r i a b e l . S e b a g a i c o n t o h ,
s a mp a i s e j a u h ma n a k a h k e u n t u n g a n y a n g d i p e r o l ' e h p e r u s a h a a n
a p a b i l a p e r u s a h a a n b e k e r j a d e n g a n c a p i t a l i n t e n s i v e a t a u
d e n g a n l a b o r i n t e n s i v e . J i k a p e r u s a h a a n b e k e r j a d e n g a n
c a p i t a l i n t e n s i v e ( p a d a t mo d a l ) i n i b e r a r t i b i a y a t e t a p
me n j a d i t i n g g i , s e b a l i k n y a k a l a u p e r u s a h a a n b e k e r j a d e n g a n
l a b o r i n t e n s i v e ( p a d a t k a r y a ) b e r a r t i p e n g e l u a r a n b i a y a
v a r i a b e l a k a n t i n g g i . Da r i s i n i a n a l i s a d i g u n a k a n u n t u k
me l i h a t p e n g a r u h c a r a k e r j a t e r s e b u t t e r h a d a p l a b a y a n g
d i p e r o l e h p e r u s a h a a n .
Re v e n u e a n d Vo l u me S t r a t e g i e s a d a l a h p e n g g u n a a n a n a l i s a
B- V- L u n t u k me n g a t u r b e s a r n y a t i n g k a t p e n g h a s i l a n a t a u
v o l u me p e n j u a l a n y a n g d i i n g i n k a n d e n g a n c a r a me n g a t u r
s t r a t e g i h a r g a . S e b a g a i c o n t o h j i k a k o n d i s i p a s a r d a l a m
s i t u a s i y a n g t i d a k t e r l a l u k o mp e t i t i f b a g a i ma n a a k i b a t n y a
t e r h a d a p v o l u me p e n j u a l a n y a n g d i c a p a i a p a b i l a h a r g a j u a l
d i n a i k k a n , d a n b a g a i ma n a p u l a j i k a p e r u s a h a a n me n g h e n d a k i
o ms e t p e n j u a l a n me n i n g k a t , a p a k a h b i s a d i c a p a i d e n g a n
me n u r u n k a n h a r g a j u a l n y a .
P r o f i t s t r a t e g i e s a d a l a h p e n g g u n a a n a n a l i s a B- V- L u n t u k
me r e n c a n a k a n t i n g k a t l a b a y a n g h e n d a k d i c a p a i .
2 . 1 . 2 . 3 HUBUNGAN P RI L AKU BI AYA DE NGAN ANAL I S A B- V- L
An a l i s a B- V- L d a p a t me mb e r i k a n h a s i l y a n g me mu a s k a n
a k a n s a n g a t t e r g a n t u n g d a r i e s t i ma s i me n g e n a i v a r i a b i l i t a s
' s e r a n g k a i a n a k t i v i t a s a t a u d e n g a n k a t a l a i n , b a g a i ma n a
b i a y a i t u b e r t i n g k a h l a k u d a l a m s e l a n g wa k t u a k t i v i t a s
t e r s e b u t . J a d i h a r u s d a p a t me mi s a h k a n b i a y a d a l a m k e l o mp o k
b i a y a t e t a p d a n b i a y a v a r i a b e l , k a r e n a d a r i s i n i l a h
a n a l i s a B- V- L b a r u d a p a t d i b a h a s . Ur a i a n d i a t a s s e s u a i
d e n g a n p e r n y a t a a n Gl e n n A Wa l s c h y a i t u :
CVP a n a l y s i s a r e d e v e l o p e d u n d e r t h e a s s u mt i o n t h a t t h e c o n c e p o f c o s t v a r i a b i l i t y i s v a l i d a n d f u r t h e r t h a t i t i s p o s s i b l e t o i d e n t i t y f i x e d a n d v a r i a b l e c o mp o n e n t o f c o s t . Ma n y l e a d i n g f i r ms h a v e t h a t t h i s c o n c e p t a n d i t s a p p l i c a t i o n a r e v a l i d . 1 2
J a d i a n a l i s a B- V- L d i k e mb a n g k a n a t a s d a s a r a n g g a p a n
b a h wa b i a y a d a l a m p e r i o d e t e r t e n t u h a r u s d a p a t
d i k e l o mp o k k a n k e d a l a m b i a y a t e t a p d a n b i a y a v a r i a b e l .
Te t a p i s e r i n g k a l i a d a b i a y a y a n g me n g a n d u n g u n s u r b i a y a
t e t a p d a n b i a y a v a r i a b e l , y a n g l a j i m d i s e b u t b i a y a s e mi
v a r i a b e l . Un t u k b i a y a t e r s e b u t h a r u s d i p i s a h k a n ma n a y a n g
me r u p a k a n u n s u r t e t a p d a n u n s u r v a r i a b e l n y a .
S e c a r a u mu m k l a s i f i k a s i b i a y a b e r d a s a r k a n t i n g k a h
l a k u n y a d i b a g i me n j a d i t i g a :
1. Bi a y a T e t a p a d a l a h b i a y a y a n g j u ml a h t o t a l n y a
t e t a p a t a u t i d a k t e r p e n g a r u h wa l a u p u n a d a p e r u b a h a n v o l u me
k e g i a t a n d a l a m k a p a s i t a s n o r ma l , s e p e r t i b i a y a p e n y u s u t a n ,
b i a y a g a j i b u l a n a n , d a n l a i n - l a i n .
Bi a y a t e t a p s e r i n g d i s e b u t s e b a g a i b i a y a k a p a s i t a s
1 2 Gl e n n We l s c h , Bu d g e t i n g p r o f i t p l a n n i n g a n d c o n t r o l , f o u r t h Ed i t i o n , P r e n t i c e Ha l l o f I n d i a , Ne w De l h i
( c a p a c i t y c o s t ) , k a r e n a b i a y a t e r s e b u t me n c e r mi n k a n
k e ma mp u a n u n t u k me mp e r t a h a n k a n s u a t u v o l u me a k t i v i t a s y a n g
t e l a h d i r e n c a n a k a n .
2. Bi a y a Va r i a b e l a d a l a h b i a y a y a n g t o t a l n y a
b e r v a r i a s i l a n g s u n g ( p r o p o r s i o n a l ) d e n g a n f l u k t u a s i v o l u me
a k t i v i t a s d a l a m s a t u t a h u n a n g g a r a n t e r t e n t u . Ar t i n y a
a p a b i l a k u a n t i t a s y a n g d i p r o d u s i r n a i k ( b e r t a mb a h ) ma k a
b i a y a i n i n a i k s e b e s a r p e r u b a h a n k u a n t i t a s d i k a l i k a n b i a y a
v a r i a b e l p e r s a t u a n d a n s e b a l i k n y a j i k a t u r u n ma k a b i a y a
i n i a k a n t u r u n p e r s a t u a n n y a . Co n t o h b i a y a v a r i a b e l
d i a n t a r a n y a a d a l a h b i a y a b a h a n b a k u , b i a y a t e n a g a k e r j a
l a n g s u n g , b i a y a o v e r h e a d l a n g s u n g , d a n l a i n - l a i n .
3. Bi a y a S e mi Va r i a b e l a d a l a h j e n i s b i a y a y a n g
me n g a n d u n g u n s u r b i a y a v a r i a b e l d a n b i a y a t e t a p . Bi a y a i n i
j u ml a h n y a b e r u b a h - u b a h d a l a m h u b u n g a n n y a d e n g a n p e r u b a h a n
k u a n t i t a s y a n g d i p r o d u s i r t e t a p i p e r u b a h a n n y a t i d a k
p r o p o r s i o n a l . Co n t o h n y a b i a y a l i s t r i k , a i r , t e l e p o n , d a n
l a i n - l a i n .
Bi a y a s e mi v a r i a b e l me mp u n y a i b a g i a n - b a g i a n y a n g b e r s i f a t
t e t a p d a n v a r i a b e l . Ba g i a n y a n g t e t a p me r u p a k a n b i a y a
mi n i mu m u n t u k me mp e r t a h a n k a n " k e s i a p - s i a g a a n " d a n k a r e n a -
n y a s e r i n g d i s e b u t " s t a n d b a y c o s t " .
P a d a g a mb a r 1 d a n 2 h a l a ma n 2 0 d i t u n j u k k a n g r a f i k b i a y a
Gb - 0 1 : GRAF I K BI AYA T OT AL
Un t u k me n u n j u k k a n b a g i a n y a n g c a mp u r a n t e r s e b u t d a p a t
d i n y a t a k a n d a l a m g a mb a r 3 s e p e r t i d i b a wa h i n i :
G b . 0 3 : GRAF I K BI AYA S EMI VARI ABE L
2. 1. 2. 4 TEKNI K PEMI SAHAN BI AYA SEM
I VARI ABEL
Un t u k t u j u a n p e n e r a p a n p e r e n c a n a a n l a b a , b i a y a s e mi
v a r i a b e l h a r u s d i p i s a h k a n k e d a l a m u n s u r b i a y a t e t a p d a n
u n s u r b i a y a v a r i a b e l .
Ad a d u a p e n d e k a t a n u n t u k me mi s a h k a n b i a y a s e mi v a r i a b e l
y a i t u :
1. P e n d e k a t a n Hi s t o r i s ( h i s t o r i c a l a p p r o a c h )
2. P e n d e k a t a n a n a l i t i s ( a n a l i t i c a l a p p r o a c h )
Pendekat an Hi s t or i s ( Hi s t or i cal Appr oach)
b i a y a s e l a ma b e b e r a p a b u l a n d i k u mp u l k a n d a n k e mu d i a n
b i a y a - b i a y a t e r s e b u t d i p i s a h k a n k e d a l a m b i a y a t e t a p d a n
b i a y a v a r i a b e l d e n g a n me n g g u n a k a n me t o d e - me t o d e s t a t i s t i k
1
d i b a wa h i n i : AO
A. Me t o d e T i t i k T e r t i n g g i d a n T e r e n d a h ( h i g h a n d l o w p o i n
me t h o d )
Un t u k me mi s a h k a n u n s u r b i a y a t e t a p d a n u n s u r b i a y a
v a r i a b e l d a l a m b i a y a s e mi - v a r i a b e l d e n g a n me n g g u n a k a n
me t o d e i n i d i p e r i u k a n t a h a p - t a h a p s e b a g a i b e r i k u t :
1. Da l a m s a t u p e r i o d e d i p i l i h t i n g k a t a a k t i v i t a s y a n g
t e r t i n g g i d a n t e r e n d a h d a r i d a t a h i s t o r i s t e r s e b u t .
2. P i l i h j u g a j u ml a h b i a y a y a n g a k a n d i a n a l i s a p a d a
t i n g k a t a k t i v i t a s t e r t i n g g i d a n t e r e n d a h t e r s e b u t d i
a t a s .
3. Ba g i a n t e r b e s a r d a n t e r k e c i l d a r i t i n g k a t a k t i v i t a s d a n
j u ml a h b i a y a y a n g d i a n a l i s a t e r s e b u t d i k u r a n g k a n , ma k a
k i t a d a p a t me n g h i t u n g t a r i f b i a y a v a r i a b e l , y a i t u
d e n g a n me mb a g i s e l i s i h b i a y a d e n g a n s e l i s i h t i n g k a t
a k t i v i t a s n y a .
4 . Bi a y a t e t a p d a p a t d i h i t u n g d e n g a n c a r a me n g u r a n g i t o t a l
b i a y a d e n g a n h a s i l p e r k a l i a n t a r i f b i a y a v a r i a b e l
d e n g a n a k t i v i t a s n y a . Me t o d e i n i a k a n l e b i h j e l a s d e n g a n
me mb e r i k a n c o n t o h b i a y a r e p a r a s i d a n p e me l i h a r a a n me s i n
Bi a y a s e mi - v a r i a b e l b u l a n a p r i l Rp 6 . 7 0 0 . 0 0 0
Bi a y a Va r i a b e l ( 9 . 0 0 0 X 4 0 0 ) Rp 3 . 6 0 0 . 0 0 0
Bi a y a t e t a p Rp 3 . 1 0 0 . 0 0 0
Me t o d e i n i me r u p a k a n me t o d e y a n g s e d e r h a n a , k a r e n a h a n y a
me n g g u n a k a n d u a t i t i k s a j a y a i t u t i t i k t e r t i n g g i d a n
t e r e n d a h . Ol e h k a r e n a i t u h a s i l n y a t i d a k s e a k u r a t me t o d e
l a i n y a n g me n g g u n a k a n t i t i k - t i t i k d a t a y a n g l e b i h b a n y a k .
B. Me t o d e Di a g r a m P a n c a r ( S c a t t e r g r a p h Me t h o d )
Me r u p a k a n s a l a h s a t u me t o d e p e mi s a h a a n b i a y a s e mi -
v a r i a b e l y a n g me n g g u n a k a n d a t a s t a t i s t i k d a r i b i a y a y a n g
a k a n d i a n a l i s a s e l a ma s a t u p e r i o d e . Da l a m me t o d e i n i b i a y a
s e b a g a i v a r i a b e l d e p e n d e n d i g a mb a r k a n p a d a g a r i s v e r t i k a l
( s u mb u Y) d a n a n g k a - a n g k a p e n g u k u r s e b a g a i v a r i a b e l
i n d e p e n d e n t d i g a mb a r k a n g a r i s h o r i s o n t a l ( s u mb u X ) .
Ke mu d i a n b i a y a y a n g t e r j a d i d i p r o y e k s i k a n d a n p a d a d a e r a h
t e r t e n t u a k a n k i t a d a p a t k a n s e k u mp u l a n b i a y a . Be r d a s a r k a n
p e n g a ma t a n ma k a k i t a a k a n d a p a t me n a r i k g a r i s d i a n t a r a
k u mp u l a n b i a y a - b i a y a t e r s e b u t s e h i n g g a me mo t o n g g a r i s
v e r t i k a l p a d a t i t i k t e r t e n t u . J a r a k d a r i t i t i k n o l s a mp a i
t i t i k p o t o n g t e r s e b u t me r u p a k a n e l e me n b i a y a t e t a p .
S e d a n g k a n s e l i s i h a n t a r a b i a y a t o t a l r a t a - r a t a t i a p b u l a n
d e n g a n b i a y a t e t a p a k a n k i t a d a p a t k a n b i a y a v a r i a b e l .
C. Me t o d e L e a s t S q u a r e ( Le a s t S q u a r e Me t h o d )
Me t o d e i n i k a d a n g - k a d a n g d i s e b u t s e b a g a i " An a l i s a
me n e n t u k a n t i t i k y a n g p a l i n g l a y a k a t a u g a r i s r e g r e s i
l i n i e r y a n g d i g a mb a r k a n me l a l u i s u a t u k e l o mp o k t i t i k y a n g
d i p o l a k a n s e h i n g g a j u ml a h p e n y i mp a n g a n a t a s s e t i a p t i t i k
y a n g d i p e t a k a n b e r a d a d i a t a s a t a u d i b a wa h g a r i s r e g r e s i
a d a l a h mi n i mu m. Me t o d e i n i me mb e r i k a n h a s i l y a n g l e b i h
b a i k d i b a n d i n g me t o d e - me t o d e y a n g t e l a h d i b a h a s
s e b e l u mn y a .
Ag a r l e b i h j e l a s n y a , b e r i k u t i n i a k a n d i b e r i k a n i l u s t r a s i
d a r i me t o d e i n i me n g e n a i a n a l i s a b i a y a l i s t r i k s e l a ma s a t u
3 . Ha s i l y a n g a d a d i k o l o m ( 3) d i k u a d r a t k a n d a n d i ma s u k k a n
k o l o m ( &) , s e d a n g k a n k o l o m . ( "$) me r u p a k a n h a s i l
p e r k a l i a n a n t a r a k o l o m ( 3) d e n g a n k o l o m ( 5) .
4 . Hi t u n g t a r i f b i a y a v a r i a b e l , y a i t u :
Ko l o m ( 6) 2 5 . 8 2 5 . 0 0 0
- - - = - - - = Rp . 1 . 1 2 0 , 4 0 / u n i t Ko l o m ( 7) 2 3 . 0 5 0
5. Me n g h i t u n g b i a y a t e t a p d e n g a n p e r s a ma a n g a r i s l u r u s :
Y = a + b X , d i ma n a
Y = J u ml a h b i a y a p a d a a k t i v i t a s X
X = t i n g k a t a k t i v i t a s
a = b i a y a t e t a p
b = b i a y a v a r i a b e l
P e r h i t u n g a n n y a s e b a g a i b e r i k u t :
7 8 0 . 0 0 0 - a + ( 6 7 5 X 1 . 1 2 0 , 4 0 )
a = 7 8 0 . 0 0 0 - 7 5 6 . 2 7 0
a = 2 3 . 7 3 0
J a d i b i a y a t e t a p l i s t r i k p e r t a h u n = 1 2 X* 2 3 . 7 3 0
= 2 8 4 . 7 6 0
S e d a n g b i a y a v a r i a b e l s a t u t a h u n = 1 . 1 2 0 , 4 0 X 8 . 1 0 0
= 9 . 0 7 5 . 2 4 0
P e n d e k a t a n An a l i t i s ( An a l i t i c a l Ap p r o a c h )
S e p e r t i k i t a k e t a h u i b a h wa p a d a p e n d e k a t a n h i s t o r i s
d i a t a s d i t i t i k b e r a t k a n p a d a a n a l i s a t i n g k a h l a k u b i a y a
p e n d e k a t a n a n a l i t i s , s e t i a p e l e me n b i a y a d i a n a l i s a s a t u -
p e r s a t u d e n g a n me n g i n g a t p e r l u a t a u t i d a k n y a b i a y a
t e r s e b u t d a n c a r a b e k e r j a y a n g e f i s i e n . S e p e r t i y a n g
d i k e mu k a k a n o l e h Ra y . H. Ga r r i s o n " P a d a d a s a r n y a ,
p e n d e k a t a n a n a l i t i s i n i me l i b a t k a n a n a l i s i s k u a n t i t a t i f
p r i l a k u b i a y a y a n g s e h a r u s n y a , d e n g a n me n d a s a r k a n p a d a
' p e n i l a i a n p e r e k a y a s a i n d u s t r i a l t e r h a d a p me t o d e p r o d u k s i
y a n g a k a n d i g u n a k a n , s p e s i f i k a s i b a h a n b a k u , k e b u t u h a n
t e n a g a k e r j a , k e b u t u h a n e q u i p me n , e f i s i e n s i p r o d u k s i ,
p e ma k a i a n t e n a g a p e mb a n g k i t l i s t r i k , d a n l a i n
s e b a g a i n y a " .
Ca r a a n a l i t i s i n i b i a s a n y a me l i b a t k a n a h l i - a h l i t e k n i k
( i n s i n y u r ) d a n s t a f p e n y u s u n a n g g a r a n l a i n n y a u n t u k
me n g a d a k a n a n a l i s a t e r h a d a p k e g i a t a n a t a u p e k e r j a a n g u n a
me n e n t u k a n :
- P e n t i n g n y a k e g i a t a n a t a u p e k e r j a a n t e r s e b u t .
- Me t o d e p e l a k s a n a a n k e r j a y a n g p a l i n g e f i s i e n .
- J u ml a h y a n g b e r s a n g k u t a n d e n g a n p e l a k s a n a a n
p e k e r j a a n t e r s e b u t p a d a b e r b a g a i t i n g k a t a k t i v i t a s .
2 . 1 . 3 AP L I KAS I T E KNI K ANAL I S A B- V- L DAL AM P E RE NCANAAN LABA
2 . 1 . 3 . 1 An a l i s a Br e a k Ev e n P o i n
An a l i s a i n i me r u p a k a n s a l a h s a t u b a g i a n d a r i a n a l i s a
B- V- L, d i ma n a t e k n i k i n i me r u p a k a n p e r e n c a n a a n j a n g k a
p e n d e k a t a u s a t u p e r i o d e a k u n t a n s i t e r t e n t u . S u a t u
p e r u s a h a a n d i k a t a k a n d a l a m k e a d a a n b r e a k e v e n a p a b i l a
s e t e l a h d i s u s u n l a p o r a n r u g i / l a b a u n t u k s u a t u p e r i o d e
t e r t e n t u p e r u s a h a a n t i d a k me n d a p a t k a n k e u n t u n g a n d a n t i d a k
me n d e r i t a k e r u g i a n . De n g a n k a t a l a i n h a s i l p e n j u a l a n y a n g
d i p e r o l e h u n t u k p e r i o d e t e r t e n t u s a ma d e n g a n k e s e l u r u h a n
b i a y a y a n g t e l a h d i k e l u a r k a n a t a u d i k o r b a n k a n .
Ba g i p e r u s a h a a n y a n g me n g h a s i l k a n b e r ma c a m- ma c a m
p r o d u k , t e r l e b i h d u l u h a r u s d i k e t a h u i b i a y a t e t a p d a n
b i a y a v a r i a b e l n y a u n t u k ma s i n g - ma s i n g p r o d u k s e h i n g g a
me mu d a h k a n p e n e r a p a n r u mu s b r e a k e v e n p o i n s e p e r t i h a l n y a
d a l a m s i n g l e p r o d u c t . De n g a n k a t a l a i n b r e a k e v e n p o i n
d a p a t d i t e n t u k a n me l a l u i p e n d e k a t a n p e r j e n i s p r o d u k a t a u
me l a l u i t o t a l p r o d u c t .
De n g a n d i k e t a h u i n y a t i t i k i mp a s t e r s e b u t d a p a t
d i p e r g u n a k a n s e b a g a i i n f o r ma s i o l e h p i h a k ma n a j e me n d a l a m
me n e n t u k a n t i n g k a t v o l u me p r o d u k s i a t a u v o l u me p e n j u a l a n
y a n g a k a n me n d a t a n g k a n k e u n t u n g a n b a g i p e r u s a h a a n . S u p a y a
t e r h i n d a r d a r i k e r u g i a n , p e r u s a h a a n h a r u s d a p a t
me n g u s a h a k a n j u ml a h p e n j u a l a n n y a d i a t a s t i t i k i mp a s .
Ad a b e b e r a p a p e n d e k a t a n / c a r a u n t u k me n e n t u k a n b r e a k
e v e n p o i n , y a i t u :
1. P e n d e k a t a n ma t e ma t i s - t e h n i k p e r s a ma a n
Br e a k e v e n p o i n d e n g a n p e n d e k a t a n p e r s a ma a n d a p a t
d i c a r i d e n g a n p e r s a ma a n s e b a g a i b e r i k u t :
Da l a m k e a d a a n b r e a k e v e n ; l a b a = 0, ma k a p e r s a ma a n n y a a k a n
me n j a d i :
P e n j u a l a n - Bi a v a Va r i a b e l + Bi a v a T e t a p
2. P e n d e k a t a n Co n t r o b u t i o n Ma r g i n
Br e a k e v e n p o i n j u g a b i a s a d i c a r i d e n g a n p e n d e k a t a n
ma r g i n a l i n c o me ( c o n t r i b u t i o n ma r g i n ) . Co n t r i b u t i o n ma r g i n
a d a l a h h a s i l p e n g u r a n g a n d a r i p e n j u a l a n d i k u r a n g i d e n g a n
b i a y a v a r i a b e l n y a . L a n g k a h - l a n g k a h y a n g d i g u n a k a n d a l a m
p e n d e k a t a n i n i a d a l a h s e b a g a i b e r i k u t :
- Me n e n t u k a n Co n t r i b u t i o n Ma r g i n p e r u n i t :
= Ha r g a p e r u n i t - Bi a y a Va r i a b e l p e r u n i t
- Me n e n t u k a n u n i t y a n g h a r u s t e r j u a l p a d a s a a t BEP
Bi a y a t e t a p + t a r g e t l a b a
C/ M p e r u n i t
P a d a BEP , t a r g e t i n c o me = 0, ma k a :
Bi a y a T e t a p + 0 BE P ( d a l a m u n i t ) =
-C/ M p e r u n i t
Bi a y a T e t a p + 0
BEP ( d a l a m r u p i a h ) = - - - , d i ma n a , C/ M r a t i o
P e n j u a l a n - Bi a y a Va r i a b e l C/ M r a t i o a d a l a h =
-P e n j u a l a n
Bi a y a Va r i a b e l
= 1
J a d i Br e a k E v e n P o i n d a p a t d i r u mu s k a n s e b a g a i b e r i k u t :
Bi a y a Va r i a b e l
Bi a y a Va r i a b e l
1 :
-P e n j u a l a n
Co n t o h :
P a k Ag u s me n j u a l j a g u n g b a k a r s e h a r g a Rp . 3 0 0
p e r b u a h , s e d a n g k a n b i a y a v a r i a b e l t i a p b u a h n y a Rp . 1 5 0
y a i t u t e r d i r i d a r i b a h a n b a k u j a g u n g / j a g u n g me n t a h s e b e s a r
Rp . 1 0 0 p e r b u a h d a n me n t e g a , a r a n g s e r t a b u mb u Rp . 5 0 .
S e d a n g k a n b i a y a t e t a p y a i t u t e r d i r i d a r i p e n u n g g u s t a n d d i
p a s a r ma l a m d a n s e wa t e n d a s e h a r i R p . 7 . 5 0 0 . Be r a p a b u a h
j a g u n g b a k a r y a n g h a r u s d i j u a l s e t i a p ma l a m a g a r t i d a k
r u g i ?
P e n y e l e s a i a n :
a . Me t o d e P e r s a ma a n .
j i k a mi s a l k a n X a d a l a h b a n y a k n y a j a g u n g y a n g
d i j u a l , ma k a :
3 0 0 X = 1 5 0 X + 7 . 5 0 0
1 5 0 X = 7 . 5 0 0
X = 7 . 5 0 0 / 1 5 0
X = 5 0 b u a h j a g u n g b a k a r
Da l a m r u p i a h : 5 0 X R p . . 3 0 0 = Rp 1 5 . 0 0 0
b . Me t o d e Co n t r i b u t i o n Ma r g i n ( CM)
- Co n t r i b u t i o n ma r g i n p e r b u a h : Rp 3 0 0 - Rp 1 5 0 =
- Br e a k e v e n p o i n d a l a m u n i t :
Bi a y a t e t a p Rp 7 . 5 0 0
5 0 b u a h C/ M p e r u n i t Rp 1 5 0
- Br e a k e v e n p o i n d a l a m r u p i a h :
Bi a y a T e t a p Rp 7 . 5 0 0
Bi a y a Va r i a b e l Rp 1 5 0
‘ 1 1
P e n j u a l a n Rp 3 0 0
Rp 7 . 5 0 0 Rp 7 . 5 0 0
Rp 1 5 . 0 0 0 1 - 0 , 5 0 0 , 5 0
3. P e n d e k a t a n Gr a f i k
Di d a l a m me l a k u k a n p e r h i t u n g a n b r e a k e v e n p o i n d a p a t
j u g a d e n g a n me n e n t u k a n t i t i k p e r t e mu a n a n t a r a g a r i s
p e n g h a s i l a n d e n g a n g a r i s b i a y a d a l a m s a t u g r a f i k . L a n g k a h -
l a n g k a h me mp e r t e mu k a n d u a g a r i s t e r s e b u t y a n g me r u p a k a n
t i t i k b r e a k e v e n a d a l a h s e b a g a i b e r i k u t :
a . P a d a s u mb u h o r i z o n t a l / me n d a t a r ( s u mb u X) k i t a g a mb a r k a n
v o l u me , k e g i a t a n , s e d a n g k a n p a d a s u mb u v e r t i c a l / t e g a k
l u r u s ( s u mb u Y) k i t a g a mb a r k a n b i a y a d a n p e n j u a l a n .
b . Bi a y a t e t a p d i g a mb a r k a n s e b a g a i g a r i s me n d a t a r s e j a j a r
d e n g a n s u mb u X d a n me mo t o n g s u mb u Y p a d a t i t i k
t e r t e n t u .
c . Bi a y a v a r i a b e l d i mu l a i d a r i t i t i k p o t o n g g a r i s b i a y a
t e t a p d e n g a n s u mb u Y d a n d i g a mb a r k a n s e b a g a i g a r i s
mi r i n g , n a i k d a r i k i r i b a wa h k e k a n a n a t a s . Ga r i s
t e r s e b u t d i k a t a k a n s e b a g a i g a r i s t o t a l b i a y a -
d- P e n j u a i a n d i g a mb a r k a n s e b a g a i g a r i s l u r u s y a n g d i mu l a i
d a r i t i t i k n o l d a n n a i k k e k a n a n a t a s k e n a i k a n t e r s e b u t
l e b i h t a j a m b i l a d i b a n d i n g k a n d e n g a n g a r i s t o t a l b i a y a .
Be n t u k d i a g r a mn y a t a mp a k p a d a g a mb a r d i b a wa h i n i :
Gb . 0 4 = GRAF I K BRE AK E VE NT P OI N
Ma r g i n o f s a f e t y ( b a t a s k e a ma n a n ) a d a l a h k e l e b i h a n
p e n j u a l a n y a n g d i a n g g a r k a n d i a t a s v o l u me p e n j u a l a n
i mp a s . ^ Ma r g i n o f s a f e t y me n u n j u k k a n b a t a s s a mp a i s e b e r a -
p a j a u h h a s i l p e n j u a l a n y a n g d i a n g g a r k a n b o l e h t u r u n ,
t e t a p i p e r u s a h a a n t i d a k me r u g i . De n g a n k a t a l a i n p e n u r u n a n
p e n u r u n a n ma k s i mu m y a n g d i p e r b o l e h k a n d a r i p e n j u a l a n y a n g
d i a n g g a r k a n s a mp a i p a d a t i n g k a t p e n j u a l a n b r e a k e v e n .
Ma r g i n o f s a f e t y s a n g a t p e n t i n g b a g i ma n a j e me n ,
k a r e n a d e n g a n d i k e t a h u i n y a ma r g i n o f s a f e t y t e r s e b u t
b e r a r t i ma n a j e me n me n g e t a h u i t i n g k a t k e a ma n a n d a r i k o n d i s i
p e n j u a l a n n y a , j u g a me r u p a k a n i s y a r a t b a g i ma n a j e me n , y a i t u
k a p a n ma n a j e me n h a r u s me n i n g k a t k a n p r o mo s i n y a . Ap a b i l a
ma r g i n o f s a f e t y d i j a b a r k a n d a l a m p e r s e n t a s e d i s e b u t r a s i o
ma r g i n o f s a f e t y .
Ra t i o ma r g i n o f s a f e t y d a p a t d i c a r i d e n g a n r u mu s s e b a g a i
b e r i k u t :
Bu g e t p e n j u a l a n - p e n j . BEP
M/ S r a t i o = - - - X 1 0 0 % Bu g e t p e n j u a l a n
J i k a p a d a c o n t o h s e b e l u mn y a d i k e t a h u i b a h wa p e n j u a l a n
j a g u n g b a k a r y a n g d i a n g g a r k a n a d a l a h s e b e s a r Rp 2 0 . 0 0 0
ma k a :
Rp 2 0 . 0 0 0 - Rp 1 5 . 0 0 0
M/ S r a t i o = - - - :- - - X 1 0 0 % Rp 2 0 . 0 0 0
= 2 5 %
2 . 3 . 1 . 3 ANAL I S A T ARGE T LABA
An a l i s a t a r g e t l a b a me r u p a k a n p e n g e mb a n g a n d a r i
a n a l i s a BEP . An a l i s a i n i d i g u n a k a n a p a b i l a k i t a i n g i n
me n g e t a h u i b e r a p a u n i t y a n g h a r u s t e r j u a l a t a u b e r a p a
me n g g u n a k a n r u mu s s e b a g a i b e r i k u t :
Bi a y a t e t a p + l a b a Un i t y a n g h a r u s t e r j u a l =
C/ M p e r s a t u a n
P a d a c o n t o h s e b e l u mn y a j i k a l a b a y a n g d i i n g i n k a n a d a l a h
s e b e s a r Rp 7 . 5 0 0 ma k a :
Rp 7 . 5 0 0 + Rp 7 . 5 0 0 Un i t y a n g h a r u s t e r j u a l =
Rp 1 5 0
Rp 1 5 . 0 0 0
Rp 1 5 0
= 1 0 0 u n i t
a t a u
P e n j u a l a n y a n g Bi a y a t e t a p + L a b a y a n g d i h r p
h a r u s d i c a p a i C/ M r a t i o
Rp 7 . 5 0 0 + Rp 7 . 5 0 0
0 , 5 0
= Rp 3 0 . 0 0 0 , 0 0
2 . 1 . 3 . 4 ANAL I S A P E RUBAHAN KONDI S I T E RT E NT U T E RHADAP P E RE N-
CANAAN LABA
Un t u k me mp e r mu d a h p e mb a h a s a n me n g e n a i p e r u b a h a n
k o n d i s i t e r t e n t u t e r h a d a p l a b a i n i a k a n d i s a j i k a n d a t a -
t e r s e b u t :
PT. CJ DW me r u p a k a n p e r u s a h a a n i n d u s t r i y a n g
me mp r o d u k s i b a t a c o , d e n g a n k a p a s i t a s p r o d u k s i s e b e s a r
2 5 0 . 0 0 0 u n i t p e r b u l a n n y a . L a p o r a n r u g i / l a b a b u l a n i n i
a d a l a h s e b a g a i b e r i k u t :
P T CJ DW
L a p o r a n Ru g i - L a b a
b u l a n X
Ni l a i Un i t
%
P e n j u a l a n ( 2 0 0 . 0 0 0 u n i t ) Rp 5 0 . 0 0 0 2 5 0 1 0 0
Bi a y a Va r i a b e l Rp 3 0 . 0 0 0 1 5 0 6 0
Co n t r i b u t i o n Ma r g i n ' Rp 2 0 . 0 0 0 1 0 0 4 0
Bi a y a T e t a p Rp 1 0 . 0 0 0
L a b a b e r s i h Rp 1 0 . 0 0 0
Bi a y a t e t a p Rp 1 0 . 0 0 0 . 0 0 0
BE P ( r u p i a h ) = - - - = - - - = Rp 2 5 . 0 0 0 . 0 0 0
C/ M Ra t i o 4 0 %
Bi a y a t e t a p Rp 1 0 . 0 0 0 . 0 0 0
De n g a n n a i k n y a b i a y a v a r i a b e l s e b e s a r 2 0 % ma k a BEP
n a i k d a r i 1 0 0 . 0 0 0 u n i t me n j a d i 1 4 2 . 8 5 7 a t a u n a i k s e b e s a r
4 2 , 8 6 %, s e d a n g k a n t u r u n n y a b i a y a v a r i a b e l s e b e s a r 2 0 % a k a n
me n u r u n k a n BE P d a r i 1 0 0 . 0 0 0 u n i t me n j a d i 7 6 . 9 2 3 u n i t a t a u
t u r u n s e b e s a r 2 3 , 0 8 %.
3. P e r u b a h a n Ha r g a J u a l
- Mi s a l n y a h a r g a j u a l b a t a k o b e r u b a h s e b e s a r 2 0 %
Ha r g a J ua l Ha r g a J ua l
Tu r u n Se mu l a Na i k 2 0 %
Pe n j u a l a n Rp 4 0 . 0 0 0 . 0 0 0 Rp 5 0 . 0 0 0 . 0 0 0 Rp 6 0 . 0 0 0 . 0 0 0
Bi Va r i a b e l Rp 3 0 . 0 0 0 . 0 0 0 Rp 3 0 . 0 0 0 . 0 0 0 Rp 3 0 . 0 0 0 . 0 0 0
C/ M Rp 1 0 . 0 0 0 . 0 0 0 Rp 2 0 . 0 0 0 . 0 0 0 Rp 3 0 . 0 0 0 . 0 0 0
Bi Te t a p Rp 1 0 . 0 0 0 . 0 0 0 Rp 1 0 . 0 0 0 . 0 0 0 Rp 1 0 . 0 0 0 . 0 0 0
La b a 0 Rp 1 0 . 0 0 0 . 0 0 0 Rp 2 0 . 0 0 0 . 0 0 0 ^
BEP ( r upi a h) Rp 4 0 . 0 0 0 . 0 0 0 Rp 2 5 . 0 0 0 . 0 0 0 Rp 2 0 . 0 0 0 . 0 0 0
BEP ( uni t ) 2 0 0 . 0 0 0 1 0 0 . 0 0 0 6 6 . 6 6 7
P e r u b a h a n h a r g a j u a l d a p a t me mp e n g a r u h i BE P s e b a g a i
b e r i k u t : - J i k a h a r g a j u a l t u r u n 2 0 % ma k a BEP d a l a m
r u p i a h n a i k s e b e s a r 6 0 % s e d a n g d a l a m u n i t
s e b e s a r 1 0 0 %.
- J i k a h a r g a j u a l n a i k 2 0 % ma k a BEP d a l a m
r u p i a h t u r u n s e b e s a r 2 0 %, t e t a p i d a l a m u n i t
b e s a r r e s i k o n y a b i l a p e r u s a h a a n me n u r u n k a n h a r g a j u a l n y a ,
k a r e n a p e r u s a h a a n d i t u n t u t u n t u k me n j u a l p r o d u k n y a l e b i h
b a n y a k , p a d a h a l k a p a s i t a s p r o d u k s i p e r u s a h a a n s a n g a t
t e r b a t a s d i s a mp i n g p e r s a i n g a n y a n g k e t a t .
4. P e r u b a h a n Vo l u me P e n j u a l a n
- Mi s a l n y a Vo l u me p e n j u a l a n b e r u b a h s e b e s a r 2 0 %
Vol . Pe nj . Vol . Pe nj .
Tu r u n Se mu l a Na i k 2 0 %
Pe n j u a l a n Rp 4 0 . 0 0 0 . 0 0 0 Rp 5 0 . 0 0 0 . 0 0 0 Rp 6 0 . 0 0 0 . 0 0 0
Bi Va r i a b e l Rp 2 4 . 0 0 0 . 0 0 0 Rp 3 0 . 0 0 0 . 0 0 0 Rp 3 6 . 0 0 0 . 0 0 0
C/ M Rp 1 6 . 0 0 0 . 0 0 0 Rp 2 0 . 0 0 0 . 0 0 0 Rp 2 4 . 0 0 0 . 0 0 0
Bi Te t a p Rp 1 0 . 0 0 0 . 0 0 0 Rp 1 0 . 0 0 0 . 0 0 0 Rp 1 0 . 0 0 0 . 0 0 0
La b a 6 . 0 0 0 . 0 0 0 Rp 1 0 . 0 0 0 . 0 0 0 Rp 14 . 0 0 0 . 0 0 0
BEP ( r upi a h) Rp 2 5 . 0 0 0 . 0 0 0 Rp 2 5 . 0 0 0 . 0 0 0 Rp 2 5 . 0 0 0 . 0 0 0
BEP ( uni t ) 1 0 0 . 0 0 0 1 0 0 . 0 0 0 1 0 0 . 0 0 0
Da r i c o n t o h d i a t a s d a p a t d i k e t a h u i b a h wa p e r u b a h a n
v o l u me p e n j u a l a n b a i k n a i k r a a u p u n t u r u n t i d a k me mp e n g a r u h i
BEP , d a n d a p a t d i k e t a h u i p u l a s e ma k i n b a n y a k u n i t y a n g
d i j u a l k e u n t u n g a n y a n g d i p e r o l e h s e ma k i n b e s a r . De n g a n
a s u ms i b i a y a t e t a p t i d a k n a i k a t a u ma s i h d a l a m k a p a s i t a s
p r o d u k s i y a n g d i mi l i k i p e r u s a h a a n .
2 . 2 . ME T ODE P E NE L I T I AN
2 . 2 . 1 P E NGE RT I AN J UDUL
