Jurnal Universitas Dharma Andalas
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Dari Manual ke Strategis: Penerapan Analisis CVP dalam Pengambilan Keputusan Laba UMKM Tempe Big Family
Get PDFUMKM Pabrik Tempe Big Family is one of the micro enterprises that plays an important role in driving the local economy in Padang City. Throughout its business operations, profit calculations have been carried out manually without the use of a structured analytical approach. This study aims to apply Cost-Volume-Profit (CVP) analysis as a tool to support better and more strategic profit planning. The analysis methods include the break-even point (BEP), margin of safety, and the calculation of required sales to achieve the targeted profit. Based on operational data from January to May 2025, the break-even sales point was found to be IDR 86.927.766, with a margin of safety of IDR 87.384.734 or 50,13%. To achieve a 35% profit target over the next five months, the business must generate sales of IDR 199.906.799, which would result in a profit of IDR63.890.750. These results demonstrate that the use of CVP analysis can serve as an effective foundation for financial planning and help business owners set measurable and achievable profit goals.
Abstrak
UMKM Pabrik Tempe Big family merupakan salah Usaha Mikro, Kecil dan Menengah yang turut berperan sebagai penggerak ekonomi di Kota Padang. selama menjalankan usahanya, perhitungan laba masih dilakukan secara manual tanpa menggunakan pendekatan analisis yang sistematis. Penelitian ini bertujuan untuk menerapkan analisis Cost Volume Profit (CVP) sebagai alat bantu dalam perencanaan laba yang lebih terarah dan strategis. Metode yang digunakan meliputi analisis Break Even Point (BEP), Margin of Safety, dan juga perhitungan penjualan yang dibutuhkan untuk mencapai target laba. Berdasarkan data operasional bulan Januari hingga Mei 2025, diperoleh hasil bahwa titik impas penjualan berada pada angka Rp86.927.766, dengan margin of safety sebesar Rp87.384.734 atau 50,13%. Untuk mencapai target laba sebesar 35% dalam lima bulan ke depan, UMKM ini harus memperoleh penjualan sebesar Rp199.906.799,- yang akan menghasilkan laba sebesar Rp63.890.750,-. Hasil ini menunjukkan bahwa penerapan analisis CVP dapat menjadi dasar perencanaan keuangan yang lebih efisien dan membantu pemilik usaha dalam menetapkan strategi pencapaian laba secara terukur
Optimasi Pengelolaan Pengiriman Barang Melalui Aplikasi Monitoring Berbasis Web dengan PHP dan Bootstrap
No full textThis study aims to develop a web-based goods delivery monitoring application using PHP, MySQL, and Bootstrap to address the issues of limited visibility and real-time monitoring in the goods delivery process. The application provides real-time tracking features, shipment activity log recording, and a responsive interface, making it easily accessible across various devices. Bootstrap is employed to create a modern and user-friendly interface, while PHP and MySQL support the management of large and complex data. The research results indicate that this application successfully fills the gaps found in previous studies, particularly in terms of real-time monitoring and responsive design. With these features, the application can improve operational efficiency, reduce errors in the delivery process, and provide better transparency for users. Overall, this research contributes to the development of logistics information systems, especially in optimizing goods delivery management to be more efficient and user-friendly.Penelitian ini bertujuan untuk mengembangkan aplikasi monitoring pengiriman barang berbasis web dengan menggunakan PHP, MySQL, dan Bootstrap, guna mengatasi permasalahan visibilitas dan monitoring real-time yang minim dalam proses pengiriman barang. Aplikasi ini menyediakan fitur pelacakan status pengiriman secara real-time, pencatatan log aktivitas pengiriman, dan antarmuka yang responsif, sehingga memudahkan akses melalui berbagai perangkat. Dalam proses pengembangan, Bootstrap digunakan untuk menciptakan tampilan antarmuka yang modern dan user-friendly, sementara PHP dan MySQL mendukung pengelolaan data yang besar dan kompleks. Hasil penelitian menunjukkan bahwa aplikasi ini berhasil mengisi gap yang ada dalam penelitian terdahulu, terutama dalam hal monitoring real-time dan tampilan responsif. Dengan adanya fitur ini, aplikasi dapat meningkatkan efisiensi operasional, mengurangi kesalahan dalam proses pengiriman, serta memberikan transparansi yang lebih baik kepada pengguna. Secara keseluruhan, penelitian ini memberikan kontribusi baru dalam pengembangan sistem informasi logistik, terutama terkait dengan pengelolaan pengiriman barang yang lebih efisien dan user-friendly
Sistem Informasi Monitoring Stok Barang Berbasis Web Pada Toko SRC Trisni
Get PDFSRC Trisni Store's primary issue is the manual stock item recording method, which results in low operating efficiency, a significant risk of recording errors, and challenges in real-time monitoring of incoming and outgoing products data. In order to streamline the inventory management process, this study intends to develop and deploy an online stock monitoring information system. The Waterfall model, which includes the phases of requirements analysis, system design, implementation, testing, and maintenance, is the approach utilized for system development. According to the system development results, functions like controlling officers, suppliers, admin data, shelves, and arriving and exiting items may all operate as intended. The black box approach of testing demonstrates that every feature functions as intended by the user. To sum up, this technology can let SRC Trisni Store run more smoothly and efficiently by increasing the accuracy and efficiency of stock item management.Masalah utama SRC Trisni Store adalah metode pencatatan stok barang secara manual, yang mengakibatkan rendahnya efisiensi operasi, risiko kesalahan pencatatan yang signifikan, dan tantangan dalam pemantauan data produk yang masuk dan keluar secara real-time. Untuk menyederhanakan proses manajemen inventaris, penelitian ini bermaksud untuk mengembangkan dan menerapkan sistem informasi pemantauan stok secara online. Model Waterfall, yang meliputi fase analisis kebutuhan, desain sistem, implementasi, pengujian, dan pemeliharaan, adalah pendekatan yang digunakan untuk pengembangan sistem. Berdasarkan hasil pengembangan sistem, fungsi-fungsi seperti mengontrol petugas, pemasok, data admin, rak, dan barang yang masuk dan keluar dapat beroperasi sebagaimana mestinya. Pendekatan pengujian kotak hitam menunjukkan bahwa setiap fitur berfungsi seperti yang diinginkan oleh pengguna. Kesimpulannya, teknologi ini dapat membuat Toko SRC Trisni berjalan lebih lancar dan efisien dengan meningkatkan akurasi dan efisiensi pengelolaan stok barang
Pengembangan Video Lobang Jepang Padang Besi: Media Promosi Wisata Sejarah
Get PDFThe community service which partner with Padang Basi district is aimed to support the promotion of the new historical tourism destination namely Lobang Jepang Padang Basi. By the cooperation between Padang Education and Culture official and Mapastra FIB Unand, this tourism place has been sucessfully reopenned for public. Beside having historical value, there is also a tunnel and five square bunkers in box shaped embedded under the ground. Looking at the potential of this tourism place, the community service team creates video of Lobang Jepang Padang Basi which can be beneficiary as an information and promotion media. Furthermore, the content of the video can be used as society education media that presents the historical struggle of Minangkabau people in fighting against Japanese colonialism. The activities of community service consist of three steps which are planinng, implementation, and evaluation. While, the video making consists of pre-production, production, and post-production. It is hoped that the customer service activities can give a positive contribution for Padang Basi district and can be usefull for many people.  
Strategi Implementasi Keselamatan dan Kesehatan Kerja (K3) di Pelaku UMKM Pembuatan Minyak Gaharu Lubuk Begalung Padang Sumatera Barat
Get PDFThe Micro, Small, and Medium Enterprises (MSMEs) engaged in agarwood oil production in Lubuk Begalung, Padang, West Sumatra, represent a type of natural resource-based business that involves a relatively high level of occupational risk. These risks primarily arise during the extraction and processing stages of agarwood, which involve high-temperature operations, pressurized processing equipment, and potential exposure to chemical substances. Preliminary observations conducted by the community service team revealed that business owners lack sufficient understanding and implementation of Occupational Health and Safety (OHS) principles. This condition poses a significant threat of workplace accidents, reduces productivity, and may disrupt the continuity of business operations. To address this issue, the community engagement team implemented a structured OHS program comprising three key components: the introduction and use of personal protective equipment (PPE), the enforcement of safe work procedures, and the cultivation of a healthy and safe workplace culture. This initiative was designed using a participatory approach to ensure that it would be easily understood and adopted by MSME stakeholders. The results of the program indicate a marked increase in awareness and adherence among business operators regarding personal protection and workplace safety during operational activities. Through this implementation, it is expected that a safer, more comfortable, and productive work environment will be established, thereby supporting the sustainability of the agarwood oil production business
Pendampingan dan Sosialisasi Pembentukan Koperasi Nagari Merah Putih Nagari Kudu Gantiang Kabupaten Padang Pariaman
Get PDFBased on Presidential Instruction No.9/2025 the President ordered each village to form a Merah Putih Village Cooperative. Therefore, the Government of Nagari Kudu Gantiang in collaboration with the Department of State Administration Law, Faculty of Law, Andalas University conducted community service related to the establishment of the Merah Putih Nagari Cooperative. This activity aims to assist and socialize the formation of the Nagari Merah Putih Cooperative in Nagari Kudu Gantiang as an effort to strengthen the community-based economy. The method used is in the form of socialization and assistance in the formation of the Nagari Merah Putih Cooperative in Nagari Kudu Gantiang. The result of this service is that the Nagari Merah Putih Cooperative of Nagari Kudu Gantiang has been established as a revitalization of the Kudu Gantiang Village Unit Cooperative (KUD) which has not carried out its business activities for a long time
Penentuan Aktivitas Antioksidan Mirisetin, Quersetin Dan Kaempferol Berdasarkan Metode Semiempiris Austin Model (AM 1)
Get PDFResearch has been conducted on the determination of antioxidant activity using the parameters of Bond Dissociation Enthalpy (BDE), Single Electron Transfer-Proton Transfer (SET-PT), Proton Affinity (PA), and Electron Transfer Enthalpy (ETE) of myricetin, quercetin, and kaempferol compounds. Furthermore, through the geometric stages using the AM1 semi-empirical method. The results obtained showed that myricetin compounds have better antioxidant activity compared to quercetin and kaempferol compounds by considering the results of high BDE values, low SET-PT, high PA, and low ETE
Analisis Pola Pembelian Makanan Menggunakan Algoritma Apriori Di Restoran Simpang Raya
Get PDFIndustri kuliner saat ini menghadapi tantangan besar dalam pengelolaan informasi dan pengambilan keputusan yang berbasis data, khususnya dalam merespons kebutuhan pelanggan yang semakin dinamis dan tumbuh pesat. Sayangnya, banyak pelaku usaha khusus nya pada industri kuliner belum banyak memanfaatkan data transaksi penjualan yang bernilai strategis ini secara maksimal, dimana salah satu nya adalah Restoran Simpang Raya. Pemanfaatan teknologi informasi dalam pengelolaan data transaksi penjualan menjadi aspek penting dalam meningkatkan efisiensi operasional dan pengambilan keputusan. Penelitian ini bertujuan untuk mengidentifikasi pola pembelian pelanggan di Restoran Simpang Raya dengan menerapkan algoritma apriori sebagai salah satu metode dalam data mining yang efektif untuk menemukan keterkaitan antar item dalam satu transaksi. Hasil dari proses analisis ini diharapkan mampu memberikan masukan strategis bagi manajemen restoran dalam merancang promosi yang lebih terarah dan efisien, mendukung pengelolaan persediaan bahan makanan secara optimal, serta peningkatan kepuasan pelanggan dan diharapkan dapat menjadi referensi akademik dalam penerapan data mining di sektor kuliner
Evaluasi Kuat Tekan Batu Bata Tradisional Padang Pariaman Berdasarkan Standar Nasional
Get PDFBrick is one of the materials used for construction. One of the brick-producing areas in West Sumatra Province is Padang Pariaman Regency. This study was conducted to determine the quality of bricks, both in terms of shape, strength and forming materials. The tests carried out were shape and size tests, compressive strength tests. The tests were carried out at the Padang Institute of Technology Materials Laboratory by randomly taking brick samples from manufacturing furnaces in 3 (three) Districts in Padang Pariaman Regency. From the test results, recommendations will be made for good quality bricks for construction work and if low quality bricks are found, recommendations will be given for improvements to the brick-making furnaces. The results showed that the size of the test bricks from 3 (three) Districts in Padang Pariaman Regency did not meet the standard size of SNI 15-2094-2000. The average size is 101.34 mm in length, 92.59 mm in width and 49.98 mm in height. The results of the brick compressive strength test were 2.66 N/mm2, which does not meet the SNI 15-2094-2000 standard of at least 5 N/mm2
PELAKSANAAN UU KEPABEANAN DALAM PENINDAKAN PENYELUNDUPAN NARKOTIKA DI BANDARA INTERNASIONAL I GUSTI NGURAH RAI (Studi di Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean Ngurah Rai)
Get PDFThe Customs and Excise Service Office of the Ngurah Rai Intermediate Type (KPPBC TMP NR) has a vital role as a community protector in the supervision and enforcement of narcotics smuggling crimes in the I Gusti Ngurah Rai International Airport area. Based on Law Number 17 of 2006 concerning Amendments to Law Number 10 of 1995 concerning Customs, the Directorate General of Customs and Excise (DJBC) has a clear legal basis in carrying out its supervisory function. However, the implementation of the Minus Growth policy and budget efficiency imposed by the Ministry of Finance poses challenges to the operational effectiveness of DJBC in the field. This study uses an empirical juridical method with a case study approach in the KPPBC TMP NR. The results of the study show that DJBC has implemented various strategies in tackling narcotics smuggling, such as the establishment of special units, risk-based supervision, and cross-agency cooperation. However, limited budgets and resources have an impact on the optimal implementation of supervisory tasks. Therefore, it is necessary to evaluate fiscal policies that are more adaptive to the operational needs of DJBC in dealing with increasingly complex transnational crimes