Pengaruh Laporan Keuangan sebagai Alat Perencanaan Laba Pada Pt. Perkebunan Nusantara Xiv (Persero) Pabrik Gula Camming Kabupaten Bone
DOI:
https://doi.org/10.30640/ekonomika45.v13i2.5843Keywords:
Profit Prediction, Financial Statement Analysis, Financial Ratios, Contribution Margin, Sugar FactoryAbstract
This study aims to predict the profit of PT Pabrik Gula Camming, located in Bone District, by analyzing the company’s financial statements from 2022 to 2024. The analytical tool used in this study is financial ratio analysis, which is applied to assess the company’s financial condition and performance. The ratios used in analyzing the financial statements include liquidity ratios, solvency ratios, activity ratios, and profitability ratios, based on the company’s balance sheet and income statement. In addition, profit forecasting is conducted using the contribution margin unit approach to determine the company’s ability to generate profit from its operational activities. Based on the results of data analysis, it can be seen that the profit planning of PT Pabrik Gula Camming has not been fully effective, as shown by the average sales percentage of 11.78%. These findings indicate that the company needs to improve financial planning, cost control, sales management, and operational efficiency in order to support better profit achievement in the future.
References
Andriyanti, D. (2024). Analisis horizontal dalam laporan keuangan. Prenada Media.
Brigham, E. F., & Ehrhardt, M. C. (2021). Financial management: Theory & practice (16th ed.). Cengage Learning.
Buata, N. I. V., & Pangemanan, S. S. (2021). Analisis perencanaan laba pada perusahaan dagang. Jurnal EMBA. Universitas Sam Ratulangi. https://ejournal.unsrat.ac.id
Budiwibowo. (2021). Manfaat perencanaan laba dalam pengendalian manajemen. Jurnal DMS Universitas Riau Kepulauan. https://journal.unrika.ac.id
Budiyanto. (2021). Optimalisasi likuiditas dan strategi perpajakan. Kompas. Retrieved September 14, 2025.
Business Management Ideas. (2021). Limitations of planning. https://www.businessmanagementideas.com
Carter, W. K., & Usry, M. F. (2017). Cost accounting: Planning and control. Dalam Jurnal Riset Akuntansi dan Manajemen, 6(1). https://www.ejurnalmalahayati.ac.id
Daeli, R., Hutauruk, A., Rifai, A., & Silaen, M. (2024). Analisis laporan keuangan sebagai dasar pengambilan keputusan strategis. Deepublish.
Dewi, N. L. P., & Suaryana, I. G. N. A. (2016). Pengaruh laporan keuangan terhadap perencanaan laba. Universitas Udayana.
Gitman, L. J., & Zutter, C. J. (2019). Principles of managerial finance (15th ed.). Pearson Education.
Gunadi, A. (2024). Analisis vertikal laporan keuangan. Alfabeta.
Harahap, S. S. (2021). Teori akuntansi. PT Raja Grafindo Persada.
Hery. (2020). Laporan arus kas: Teori dan praktik. Grasindo.
IAI. (2021). Pernyataan Standar Akuntansi Keuangan (PSAK) 1: Penyajian laporan keuangan (Revisi 2021). Ikatan Akuntan Indonesia.
IFRS. (2024). IAS 1 presentation of financial statements.
Ikatan Akuntan Indonesia. (2020). Pernyataan Standar Akuntansi Keuangan (PSAK) 1: Penyajian laporan keuangan. Ikatan Akuntan Indonesia.
Ikatan Akuntan Indonesia. (2022). Standar akuntansi keuangan. IAI.
Kasmir. (2022). Analisis laporan keuangan. Raja Grafindo Persada.
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2019). Intermediate accounting (17th ed.). John Wiley & Sons.
Limbong, T., Prayoga, D., & Rifka, A. (2021). Akuntansi keuangan perusahaan. Salemba Empat.
Liputan6.com. (2023). Peran laporan keuangan dalam pengambilan keputusan ekonomi.
Murseka, M., Putri, L., & Nemusa, R. (2023). Analisis neraca dalam laporan keuangan. UB Press.
OCBC NISP. (2023). Fungsi laporan perubahan ekuitas perusahaan. Retrieved September 14, 2025.
Otoritas Jasa Keuangan. (2023). Peraturan Otoritas Jasa Keuangan Nomor 26 Tahun 2023 tentang penggunaan Standar Akuntansi Keuangan Internasional di pasar modal. OJK.
Pratiwi, S., & Anisa, R. (2024). Perencanaan laba dalam manajemen keuangan perusahaan. Airlangga University Press.
Putri, A., & Kusuma, D. (2021). Net profit margin sebagai indikator profitabilitas perusahaan. Jurnal Akuntansi Indonesia, 10(2).
Rspatriaikkt. (2022). Good corporate governance dalam laporan keuangan.
Rusmayanti. (2021). Perencanaan laba. Jurnal Akuntansi Universitas 45 Surabaya. https://jurnaluniv45sby.ac.id
Rusman. (2011). [Data referensi belum lengkap].
Sianturi, A., & Purba, D. (2021). Analisis laporan keuangan untuk diagnosis manajemen. Kompas. Retrieved September 14, 2025.
Simanjuntak, J. (2020). Laporan keuangan sebagai dasar perencanaan laba perusahaan agroindustri.
Sitanggang, R. (2023). Cost–volume–profit analysis dalam perencanaan laba. Salemba Empat.
Wheelen, T. L., & Hunger, J. D. (2019). Strategic management and business policy: Globalization, innovation and sustainability (15th ed.). Pearson.
Wild, J. J., Subramanyam, K. R., & Halsey, R. F. (2020). Financial statement analysis (12th ed.). McGraw-Hill Education.
Wulandari, D., & Kurniawan, A. (2022). Pemanfaatan laporan keuangan dalam pengambilan keputusan strategis. Universitas Terbuka Press.
Your Article Library. (2021). Advantages and limitations of planning. https://www.yourarticlelibrary.com
Yuliana, S., & Raharjo, B. (2019). Analisis kualitas informasi laporan keuangan terhadap perencanaan laba. Unnes Press.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Reskillah Reskillah, Rustan Rustan, Rahayu Japar
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
