Analisis finansial usaha warung tenda ayam goreng kalasan Pak Jhon Bintaro-Kodam, Jakarta Selatan

Abstract

The aims of this research are to know business management also to analyze Earning After Tax (EAT) and financial condition of "warung tenda Pak Jhon" Kalasan fried chicken Bintaro-Kodam, South Jakarta. This research was conducted on April 2006 and used primary and secondary data. Data analysis include descriptive analysis, income analysis, Break Even Point (BEP) analysis and financial ratio analysis. Based on income analysis result, "warung tenda Pak Jhon" was get Rp 308.445,44 for losing after tax on April 2006. Although the income statement shows that "warung tenda" business was have a loss but the owner have earned Rp 1.000.000,00 per month. So that, "warung tenda" business was still giving profit for the owner. Break Even Point (BEP) of "warung tenda" in rupiah was Rp 21.074.441,Ol. The income of "warung tenda" sales was Rp 20.018.500,OO and still under BEP, it shows "warung tenda" business was have a loss. On the other hand;all of menu which produce was still under sales value on BEP, in rupiahs also units. Based on liquidity ratio and solvability shows that "warung tenda" business was very liquid and solvable, and rentability ratio of "warung tenda" on April 2006 was goodless.