IPTEKS BAGI MASYARAKAT PERENCANAAN PAJAK JANGKA PENDEK

Authors

  • Mia Istiana Mokoginta
  • Novi Swandari Budiarso Sam Ratulangi University

DOI:

https://doi.org/10.32400/jiam.1.1.2017.19639

Keywords:

Analisis Biaya Volume Laba, Titik Impas, Marjin Kontribusi, Biaya Tetap, Penjualan

Abstract

Small business enterprise have a significant contribution for Gross Domestic Product (GDP), however small business enterprise have a lack of manajerial skill, limited funds and marketing. Biji Merah Coffee and Roastery is a small business enteprise at Kota Kotamobagu, Bolaang Mongondow, coffee house that provide  coffee, chocholate dan green tea. This coffee house has not implement short profit planning for operating activity.  The aims of this research is to increase financial management of small business enterprise coffee house, particularly to estimate future revenues, costs and profit with Cost Volume Profit (CVP) analysis.  to plan future levels of operating activity. Method implemented with discourse and trained.

Author Biographies

Mia Istiana Mokoginta

Alumni Program Studi Pendidikan Profesi Akuntansi (PPAk) Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi.

Novi Swandari Budiarso, Sam Ratulangi University

Lektor pada Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi. Fokus riset adalah ilmu akuntansi dan ilmu keuangan, khususnya dalam bidang akuntansi keuangan, akuntansi pemerintahan, dan keuangan korporat.

ORCID iD iconhttps://orcid.org/0000-0002-5832-0117


ResearcherID: M-8520-2017
Scopus Author ID: 57202210663

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Published

2018-05-31

Issue

Vol. 1 No. 1 (2017): JIAM

Section

Articles

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