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All Journal BJRM (Bongaya Journal of Research in Management) International Journal of Economics, Business and Innovation Research
Masdar Ryketeng
Makassar State University
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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ANALISIS BREAK EVEN POINT DALAM MENGOPTIMALKAN LABA PADA USAHA MIKRO SEBLAK AA' DI KOTA MAKASSAR Chica Natalia Limbong Ma'dika; Hariany Idris; Masdar Ryketeng
BJRM (Bongaya Journal of Research in Management) Vol. 9 No. 1 (2026): BJRM (Bongaya Journal of Research in Management)
Publisher : LPPM STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v9i1.936

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana perhitungan Break Even Point (BEP) dalam mengoptimalkan laba pada usaha mikro Seblak Aa’. Fokus penelitian ini adalah untuk mengetahui bagaimana pengoptimalan laba dengan analisis Break Even Point (BEP) pada usaha mikro Seblak Aa’ menggunakan data biaya tetap, biaya variabel, total produksi dan total penjualan pada bulan Januari sampai Desember tahun 2024. Data yang digunakan diperoleh dari hasil observasi dan dokumentasi yang terkait dengan masalah yang diteliti. Data yang diperoleh dianalisis menggunakan metode deksriptif. Hasil dari penelitian ini Seblak Aa’ menunjukkan efisiensi biaya variabel yang tinggi dengan margin kontribusi sebesar Rp13.312  per unit dan rasio margin kontribusi 70,06% per bulan. Dari penelitian ini diketahui titik impas Seblak Aa’ berada pada penjualan 174 unit atau Rp3.295.360  perbulan. Margin keamanan yang berada di atas titik impas menandakan bahwa Seblak Aa’ dapat terhindar dari kerugian. Sedangkan untuk mencapai laba Rp3.000.000 perbulan, Seblak Aa’ perlu memaksimalkan penjualanya sebanyak 399 unit atau Rp7.581.000 Seblak Aa’ dapat dianggap memiliki profitabilitas yang stabil apabila mampu mempertahankan penjualan di atas 174 unit secara konsisten.  
The Influence of Political Connections on Income Smoothing with Institutional Ownership and Managerial Ownership as Moderating Variables in Manufacturing Companies Listed on the IDX Andi Tenri Uly Ganiyyu Wulandari; Hajrah Hamzah; Masdar Ryketeng
International Journal of Economics, Business and Innovation Research Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i05.5791

Abstract

This study aims to analyze the effect of political connections on income smoothing and to determine whether institutional ownership and managerial ownership can moderate the relationship between political connections and income smoothing. This study uses political connections as the independent variable, income smoothing as the dependent variable, and institutional ownership and managerial ownership as moderating variables. This study uses secondary data from the annual reports of raw material companies listed on the Indonesia Stock Exchange for the period 2022-2024. The sample selection method used a purposive sampling method. Data analysis techniques used were descriptive statistical analysis, goodness of fit test, overall model test, multiple logistic regression analysis, coefficient of determination, hypothesis testing, and moderated regression analysis with the help of SPSS software version 27. The results show that political connections have a negative and significant effect on income smoothing. Institutional ownership has a negative and significant effect on income smoothing. Managerial ownership has a negative and significant effect on income smoothing. Institutional ownership and managerial ownership are unable to moderate the effect of political connections on income smoothing. Political connection, institutional ownership, and managerial ownership simultaneously have a significant effect on income smoothing in manufacturing companies listed on the Indonesia Stock Exchange (IDX).
Co-Authors Andi Tenri Uly Ganiyyu Wulandari Chica Natalia Limbong Ma'dika Hajrah Hamzah Hariany Idris