Penerapan Volume Cost Profit Terhadap Kegiatan Social Distancing (Pedagang Kaki Lima)

Main Article Content

Desy Irawati
Suci Febriani
Linda Hetri Suriyanti

Abstract

Street vendors are those who carry out business activities of individuals or groups that in running their business use public facilities such as sidewalks, public roadside edges, porch shops and so forth. Traders who carry out their business activities within a certain period by using facilities or equipment are easily moved, dismantled and used public facilities as a place of business. Since the existence of this corona, business is very dependent, spending and acceleration is unbalanced, while traders must eat every day. Many traders hope that this corona virus pandemic will end soon, because the impact of social distancing is felt by small traders to make a living by selling directly to the public. and in planning profits. Thus CVP examines the relationship between profits, volume and costs that occur in a period of trade accounting. Or the relationship of these variables can provide information on the costs incurred as well as the volume that must be generated to achieve profit targets or in profit planning.


 

Article Details

Section
Articles

References

Aulia, Fena Ulfa. 2018. Penerapan Cost, Volume And Profit Analysis Sebagai Alat Bantu Perencanaan Laba Pada Pabrik Paving Wahyu Agung. Jurusan Ekonomi Dan Bisnis Islam STAIN Pamekasan. Jurnal Ekonomi Dan Perbankan Syariah. Vol. 5 No. 1

Tiswiyanti, Wiwik, dkk. 2018. Pemahaman Makna Laba Dan Penentuan Laba Bagi Pedagang Kaki Lima (Depan Kampus Universitas Jambi Mendalo). Vol. 3 No. 02

Aditantra, Ikhwan Aryan. 2011. Analisis Pemahaman Laba Dalam Penentuan Laba Optimal (Studi Kasus Pada Pedagang Keliling). Skripsi. Fakultas Ekonomi Universitas Diponegoro Semarang.

Suara.com. (2020, 16 April). Pandemi Corona: Nasib Pedagang Kaki Lima, Laris atau Miris?. Diakses pada 20 Mei 2020, dari https://www.suara.com./yoursay/2020/0 4/16/131707/pandemi-corona-nasibpedagang-kaki-lima-laris-atau-miris

Verawati, Eti, 2011. Penerapan Cost, Volume And Profit Sebagai Alat Bantu Perencanaan Laba Dalam Mencapai Target Perusahaan Pada UKM Vinito Brownis. Jurusan Ekonomi Dan Bisnis Dian Nuswantoro Semarang.

Mulyadi, 2007. Akuntansi Manajemen, Konsep, Manfaat, Dan Rekayasa. Edisi ketiga. Jakarta, salemba Empat

malombeke, merry beatrix. 2013. Analisis break-even-point sebagai dasar perencanaan laba Holland bakery manado. Jurnal EMBA. Vol.1 no.3. juni 2013. Hal 806-817