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Kembali| NIM (Student Number) | A1C008051 |
|---|---|
| Nama Mahasiswa | PUTRI OCTAVIANI |
| Judul Artikel | KAJIAN FINANSIAL PADA USAHA PENGOLAHAN KAYU ALBASIA (Albizia falcataria) DI PT ARUMBAI KASEMBADAN KECAMATAN SOMAGEDE KABUPATEN BANYUMAS |
| Abstrak | PT Arumbai Kasembadan merupakan pabrik pengolah kayu jenis albasia menjadi papan laminated board dan bare core. Tujuan usaha pada PT Arumbai Kasembadan adalah untuk mendapatkan laba dan dapat mempertahankan kelangsungan hidup usahanya dalam jangka panjang. Masalah yang dihadapi yaitu biaya yang dikeluarkan tidak sesuai dengan pendapatan yang diterima perusahaan. Perhitungan analisis finansial sangat membantu perusahaan untuk mengukur dan mengetahui sejauh mana keberhasilan usaha yang telah dijalankan. Hasil analisis finansial perusahaan pada tahun 2011 menunjukkan pendapatan bersih yang diterima dari penjualan 2.161,28 m3 produk laminated board adalah Rp202.575.643,00, serta memiliki nilai BEP sebesar Rp8.742.862.183,00 dan volume BEP sebesar 1.460,34 m3, angka Margin of Safety sebesar 32,43 persen, nilai Shut Down Point sebesar Rp7.220.378.228,00 dan angka Degree of Operating Leverage sebanyak 3,08 kali. Produk bare core menerima pendapatan bersih setelah dikurangi pajak dari penjualan 2.113,37 m3 adalah sebesar Rp552.407.350,00 serta memiliki nilai BEP sebesar Rp2.486.451.105,00 dan volume BEP sebesar 836,85 m3, angka Margin of Safety sebesar 60,4 persen, nilai Shut Down Point sebesar Rp2.031.336.895,00 dan angka Degree of Operating Leverage sebanyak 1,66 kali. Nilai R/C ratio pada produk laminated board sebesar 1,016 dan produk bare core sebesar 1,11. |
| Abstrak (Inggris) | Arumbai Kasembadan Inc. is the factory of manufacture to process albasia timber to be laminated board and bare core board. The aimed of Arumbai Kasembadan Inc. are getting the profits and survive in long term. The problem that faced in defending the enterprise is the production cost is not suitable than accepted income to the company. The Counting of financial analysis is very helpful for the company to measure and know how far the successful of the company. The Results of the financial analysis in 2011 show that the net profit that accepted from the selling is 2.161,28 m3 products laminated board is IDR202,575,643.00 then having value BEP as big as IDR8,742,862,183.00 and volume BEP as big as 1.460,34 m3, number Margin of Safety as big as 32,43 percent, value Shut Down Point as big as IDR7,220,378,228.00 and Degree of Operating Leverage number as much as 3,08 times. Product bare core accepting net profit after decreased tax of selling 2.113,37 m3 as big as IDR552,407,350.00 then having value BEP as big as IDR2,486,451,105.00 and volume BEP as big as 836,85 m3, number Margin of Safety as big as 60,4 percent, value Shut Down Point as big as IDR2,031,336,895.00 and Degree of Operating Leverage number as much as 1,66 times. R/C ratio value of product laminated board as big as 1,016 and product bare core as big as 1,11. |
| Kata Kunci | Finansial, laminated board, bare core. |
| Nama Pembimbing 1 | Ir. Hj. sundari, M.P. |
| Nama Pembimbing 2 | ir. Hj. Pudji Hastuti P., M.P. |
| Tahun | 2012 |
| Jumlah Halaman | 13 |
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