PROFIT SENSITIFITY ANALYSIS UNTUK KOPERASI JASA KEUANGAN
PROFIT SENSITIFITY ANALYSIS UNTUK KOPERASI JASA KEUANGAN
Abstract
Profit Sensitifity Analysis (PSA), merupakan salah satu alat pengukuran lanerja manajeman dalam bidang keuangan dan produktivitas tenaga kerja yang berbasis pada Sistem Anggaran Berbasis Aktivitas (activity based budgeting) sebagai implementasi atas pelaksanaan aktivitas bisnis yang dijalankan perusahaan. Oleh
karena itu sasaran strategik perusahaan harus bersifat kuantitatif, terukur yang
dijabarkan dalam bentuk Anggaran Berbasis Aktivitas. Pola anggaran berbasis aktivitas ini merupakan alat pengendali sekaligus pedoman bagi manajemen dalam melakukan aktivitas bisnisnya. Perubahan dalam elemen biaya karena adanya akiivitas akan berdampak terhadap pencapaian sasaran. Artinya biaya yang memiliki sift! sensitif terhadap pencapaian usaha karena peru bah an aktivitas akan mempengaruhi tingkat profitabilitas perusahaan
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