Analisis Pembagian Laba Rugi Pada Usaha Joint Venture Aida Jaya Gorden di Desa Hargomulyo Lampung Timur

  • Deswita Erya Kumalasari Institut Agama Islam Negeri Metro
  • Imam Fathur Rohman Institut Agama Islam Negeri Metro
  • Nur Baiti Institut Agama Islam Negeri Metro
  • Wita Dwi Handayani Institut Agama Islam Negeri Metro
  • Carmidah Carmidah Institut Agama Islam Negeri Metro
Keywords: joint venture, profit sharing

Abstract

This research aims to analyze the profit and loss distribution mechanism in the Aida Jaya curtain joint venture with Marti convection, analyze the influence of financial performance on profit and loss distribution, and analyze the contribution of mature parties who influence the distribution of profit and loss. This study used descriptive qualitative method. The research results show that: (1) Profit and loss distribution is carried out with a ratio of 7:3 according to the initial capital of each party; (2). Financial performance does not affect the sharing ratio, but does affect the amount of profit or loss that is shared, (3) Contribute to the content of Aida Jaya Gorden in the form of production facilities and Konveksi Marti which provides production personnel, which greatly influences the success of this joint venture. This means you can use shared media to share your thoughts with others who already have large joint ventures.

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Published
2023-12-21
How to Cite
Deswita Erya Kumalasari, Imam Fathur Rohman, Nur Baiti, Wita Dwi Handayani, & Carmidah Carmidah. (2023). Analisis Pembagian Laba Rugi Pada Usaha Joint Venture Aida Jaya Gorden di Desa Hargomulyo Lampung Timur. Jurnal Mutiara Ilmu Akuntansi, 2(2), 86-100. https://doi.org/10.55606/jumia.v2i2.2511