Analisis Cost Volume Profit (CVP) sebagai Optimalisasi Laba Berbasis Microsoft Excel di Sesama Coffee

Abstract

ZAHRAN AROFATUL AL BANU. Analisis Cost Volume Profit (CVP) sebagai Optimalisasi Laba di Sesama Coffee. Dibimbing oleh RESTI JAYENG RAMADHANTI.

Penelitian ini bertujuan untuk menganalisis penerapan metode Cost Volume Profit (CVP) sebagai strategi optimalisasi laba pada usaha UMKM, dengan studi kasus pada Sesama Coffee. Permasalahan utama yang dihadapi UMKM ini adalah pencatatan penjualan yang kurang akurat akibat keterbatasan sistem kasir digital dan belum adanya analisis keuangan yang memadai. Sebagai solusi, peneliti merancang sistem pencatatan penjualan serta alat bantu analisis CVP berbasis Microsoft Excel. Metode yang digunakan meliputi pendekatan kualitatif melalui observasi, wawancara, dan dokumentasi, serta pendekatan Addie untuk pengembangan sistem. Hasil penelitian menunjukkan bahwa penerapan analisis CVP mampu membantu manajemen dalam menentukan margin kontribusi, titik impas (Break Even Point), target penjualan, hingga margin of safety secara akurat. Selain itu, sistem pencatatan berbasis Microsoft Excel dinilai efektif dalam meningkatkan efisiensi kerja dan akurasi laporan keuangan. Dengan demikian, integrasi antara pencatatan penjualan dan analisis CVP berbasis Microsoft Excel terbukti mampu mengoptimalkan laba serta menjadi alat pengambilan keputusan yang aplikatif bagi UMKM.

ZAHRAN AROFATUL AL BANU. Cost Volume Profit (CVP) Analysis as Profit Optimization at Sesama Coffee. Supervised by RESTI JAYENG RAMADHANTI.

This study aims to analyze the application of the Cost-Volume-Profit (CVP) method as a strategy for profit optimization in micro, small, and medium enterprises (MSMEs), using Sesama Coffee as a case study. The main issue faced by this MSME is inaccurate sales recording due to limited digital cashier systems and the absence of adequate financial analysis. As a solution, the researcher designed a sales recording system and a CVP analysis tool based on a simple Microsoft Excel spreadsheet. The research methods employed include a qualitative approach through observation, interviews, and documentation, as well as a prototyping approach for system development. The results indicate that implementing CVP analysis assists management in accurately determining contribution margins, break even points, sales targets, and margins of safety. Additionally, the Excel-based recording system proves effective in enhancing work efficiency and financial report accuracy. Thus, integrating sales recording with CVP analysis in a simple Excel format has been shown to optimize profits and serve as a practical decision-making tool for MSMEs.