Department of Accounting, 2008

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DAMPAK KENAIKAN BAHAN BAKAR MINYAK (BBM) TERHADAP LABA USAHA MIKRO KECIL DAN MENENGAH SERTA UPAYA MEMPERTAHANKAN LABA (Studi Pada UMKM Dodol Kota Kandangan Kalimantan Selatan)

Ike Auliya

Abstract


This research is study about earnings of the enterpreneurs UMKM dodol before and after increase of BBM. Intention of this research is to know level of earnings, difference of earnings of UMKM dodol before and after increase BBM, and effort done to maintain earnings UMKM dodol in Kandangan City of South Kalimantan. Based on result of result of research and calculation it is known that at the time of increase of BBM, cost especially standard material cost and labour experiences increase. But even though request to product still high.
In research done, writer applies net earnings analysis with simple method result of subtractor from Total revenue with total cost (TR-TC) and examination of hypothesis (t test). Earnings average of UMKM dodol before increase of BBM equal to Rp 133.825 and after increase of BBM rising becomes Rp 184.775. From this thing gives guide that existence of increase of BBM, earnings UMKM dodol experiences improvement. While from result of examinatiom of hypothesis (t test) obtained t calculate -5,342 and t table 1,699 hence t calculate> t table, with the meaning there is difference significant between income of UMKM dodol before and after increase of BBM in Kandangan City of South Kalimantan, especially in Telaga Bidadari Village?s.
Some efforts performed within maintaining earnings UMKM dodol like using raw material with price is more economiccaly and has the same quality with raw material before all, for example direct buys to the distributor, purchasing of more raw material so that cost of purchasing is more efficient, and does contract with raw material supplier, and discount system in product sale.
Conclusion gotten that is earmings of UMKM dodol enough good and has good potency to be developed in a period of which will come.

 

Keyword : Laba, BBM

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/294/jiptummpp-gdl-s1-2008-ikeauliya0-14695-1.+PENDA-N.pdf



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