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Analisis Biaya Produksi, Tingkat Penjualan dan Laba (Studi Kasus Pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Tahun 2022 dan 2023)

  • Astroyudha Kertarajasa1
  • Mutiara Lusiana Annisa2*
  • Hendra Hadiwijaya3
1,2,3 Institut Teknologi dan Bisnis Palcomtech image/svg+xml
* Corresponding Author: Mutiara Lusiana Annisa

Abstract

This research aims to analyze production costs, sales levels and profits in food and beverage companies listed on the Indonesia Stock Exchange (BEI) in 2022 and 2023. The data used in this research is data for 2022 and 2023 from the BEI. Data analysis uses quantitative descriptive analysis to determine production costs, sales levels and profits. The research sample consisted of 21 food and beverage companies listed on the Indonesia Stock Exchange. In 2022, the Budi Starch & Sweetener Tbk company will have the highest production cost to sales ratio among food and beverage companies listed on the IDX, namely 0.95. In contrast, the company Multi Bintang Indonesia Tbk has the lowest ratio of 0.35. In 2023, the Bumi Teknokultura Unggul Tbk company recorded the highest production cost to sales ratio of 1.020. In contrast, the company Multi Bintang Indonesia Tbk has the lowest ratio with a value of 0.390. The company Akasha Wira International Tbk recorded a high profit to sales ratio of 0.28. In contrast, the company Bumi Teknokultura Unggul Tbk experienced a decrease in its profit to sales ratio to 0.86. The Prasidha Anega Niaga Tbk company recorded an increase in the profit to sales ratio of 0.53. In contrast, the company Bumi Teknokultura Unggul Tbk experienced a decrease in its profit to sales ratio to 0.57

Keywords

Production Costs Sales Level Profit

How to Cite

Citation Format
Kertarajasa, A., Annisa, M. L., & Hadiwijaya, H. (2024). Analisis Biaya Produksi, Tingkat Penjualan dan Laba (Studi Kasus Pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Tahun 2022 dan 2023). LANCAH: Jurnal Inovasi Dan Tren, 2(2), 653~662. https://doi.org/10.35870/ljit.v2i2.2823

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Author Biographies

Astroyudha Kertarajasa, Institut Teknologi dan Bisnis Palcomtech

Program Studi D3 Akuntansi, Institut Teknologi dan Bisnis PalComTech

Mutiara Lusiana Annisa, Institut Teknologi dan Bisnis Palcomtech

Program Studi D3 Akuntansi, Institut Teknologi dan Bisnis PalComTech

Hendra Hadiwijaya, Institut Teknologi dan Bisnis Palcomtech

Program Studi D3 Akuntansi, Institut Teknologi dan Bisnis PalComTech

License

Copyright (c) 2024 Astroyudha Kertarajasa, Mutiara Lusiana Annisa, Hendra Hadiwijaya

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This is an open-access journal distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, reproduction, and adaptation in any medium (even commercially), provided appropriate credit is given to the original author(s), a link to the license is provided, and any changes made are indicated. Authors retain copyright without restrictions and grant the journal the right of first publication as well as non-exclusive publishing rights for archiving, indexing, and scholarly dissemination.

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