Analisis Perubahan Laba Kotor Sebagai Alat Evaluasi Penyebab Naik Turunnya Laba Perusahaan
This paper aims to provide information to the public about the understanding, uses, objectives, limitations and methods of calculating changes in gross profit analysis. Management requires information that can be used as a basis for evaluating the causes of the increase or decrease in the company�...
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| Format: | Article |
| Language: | English |
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LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis
2019-12-01
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| Series: | JAS (Jurnal Akuntansi Syariah) |
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| Online Access: | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/168 |
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| author | Heru Maruta |
| author_facet | Heru Maruta |
| author_sort | Heru Maruta |
| collection | DOAJ |
| description | This paper aims to provide information to the public about the understanding, uses, objectives, limitations and methods of calculating changes in gross profit analysis. Management requires information that can be used as a basis for evaluating the causes of the increase or decrease in the company's gross profit. By knowing the causes of the increase or decrease in the company's gross profit, management can determine the actions to be taken, if the gross profit shows an increase, then the factors causing it are worth defending. Conversely, if gross profit decreases, the factors that cause it are carried out as necessary so as not to be repeated in the next period. Analysis of changes in gross profit provides information that can be used by management as a basis for evaluation and actions needed in the next period, while to calculate the required data on sales and Cost of Goods Sold also in units and rupiah. The basis for calculating changes in gross profit is twofold, the first comparing the achievements of the current period with the previous and the second by comparing the target with the realization. |
| format | Article |
| id | doaj-art-fd7a6caead7b4b9e9e0c38fc8df9f45f |
| institution | OA Journals |
| issn | 2549-3086 2657-1676 |
| language | English |
| publishDate | 2019-12-01 |
| publisher | LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis |
| record_format | Article |
| series | JAS (Jurnal Akuntansi Syariah) |
| spelling | doaj-art-fd7a6caead7b4b9e9e0c38fc8df9f45f2025-08-20T02:04:40ZengLPPM Institut Syariah Negeri Junjungan (ISNJ) BengkalisJAS (Jurnal Akuntansi Syariah)2549-30862657-16762019-12-013213314610.46367/jas.v3i2.168168Analisis Perubahan Laba Kotor Sebagai Alat Evaluasi Penyebab Naik Turunnya Laba PerusahaanHeru MarutaThis paper aims to provide information to the public about the understanding, uses, objectives, limitations and methods of calculating changes in gross profit analysis. Management requires information that can be used as a basis for evaluating the causes of the increase or decrease in the company's gross profit. By knowing the causes of the increase or decrease in the company's gross profit, management can determine the actions to be taken, if the gross profit shows an increase, then the factors causing it are worth defending. Conversely, if gross profit decreases, the factors that cause it are carried out as necessary so as not to be repeated in the next period. Analysis of changes in gross profit provides information that can be used by management as a basis for evaluation and actions needed in the next period, while to calculate the required data on sales and Cost of Goods Sold also in units and rupiah. The basis for calculating changes in gross profit is twofold, the first comparing the achievements of the current period with the previous and the second by comparing the target with the realization.https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/168gross profitsalescost of goods sold |
| spellingShingle | Heru Maruta Analisis Perubahan Laba Kotor Sebagai Alat Evaluasi Penyebab Naik Turunnya Laba Perusahaan JAS (Jurnal Akuntansi Syariah) gross profit sales cost of goods sold |
| title | Analisis Perubahan Laba Kotor Sebagai Alat Evaluasi Penyebab Naik Turunnya Laba Perusahaan |
| title_full | Analisis Perubahan Laba Kotor Sebagai Alat Evaluasi Penyebab Naik Turunnya Laba Perusahaan |
| title_fullStr | Analisis Perubahan Laba Kotor Sebagai Alat Evaluasi Penyebab Naik Turunnya Laba Perusahaan |
| title_full_unstemmed | Analisis Perubahan Laba Kotor Sebagai Alat Evaluasi Penyebab Naik Turunnya Laba Perusahaan |
| title_short | Analisis Perubahan Laba Kotor Sebagai Alat Evaluasi Penyebab Naik Turunnya Laba Perusahaan |
| title_sort | analisis perubahan laba kotor sebagai alat evaluasi penyebab naik turunnya laba perusahaan |
| topic | gross profit sales cost of goods sold |
| url | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/168 |
| work_keys_str_mv | AT herumaruta analisisperubahanlabakotorsebagaialatevaluasipenyebabnaikturunnyalabaperusahaan |