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All Journal JAMANTA Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung
Khurin Wahyuni
Universitas Tulungagung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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BREAK-EVEN POINT ANALYSIS AS A STRATEGIC TOOL FOR PROFIT PLANNING: EVIDENCE FROM UD TERASSUSU Nava Nurlita; Khurin Wahyuni; Rohany Sukma
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 1 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i1.1108

Abstract

Profit planning is essential for micro, small, and medium enterprises (MSMEs) to maintain business sustainability and manage the relationship between sales, costs, and profitability. However, previous Break-Even Point (BEP) studies have predominantly examined larger firms or different business sectors, while empirical evidence concerning the application of BEP analysis to small beverage enterprises remains limited. This study aims to determine the Break-Even Point and evaluate its implications for profit planning at UD. Terasusu.mona12, a beverage MSME in Trenggalek, Indonesia. A quantitative descriptive case-study approach with an ex post facto design was employed using operational and financial data for December 2023. Data were collected through observation, interviews, and documentation. The analysis comprised contribution margin, contribution margin ratio, Break-Even Point, and Margin of Safety calculations. Based on the corrected cost calculations, total sales amounted to IDR 3,720,000, while total variable costs reached IDR 3,135,000 and fixed costs amounted to IDR 1,100,000. Consequently, the contribution margin was IDR 585,000, resulting in an operating loss of IDR 515,000. The weighted contribution margin ratio was 15.73%, producing a break-even sales level of approximately IDR 6.99 million, substantially above actual sales. The findings indicate that the company had not reached its break-even position during the study period. These results imply that BEP analysis can provide a practical basis for setting sales targets, controlling costs, and improving profit-planning decisions in MSMEs.
ANALISIS BREAK EVEN POINT SEBAGAI ALAT PERENCANAAN LABA UD. TERASUSU.MONA12 DI TRENGGALEK Nava Nurlita; Khurin Wahyuni; Rohany Sukma
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 1 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i1.1108

Abstract

Memperoleh keuntungan atau laba adalah tujuan bisnis suatu perusahaan. Analisis Break Even Point (BEP) adalah cara untuk melihat bagaimana total biaya, keuntungan yang diharapkan, dan volume penjualan berkorelasi satu sama lain. Selain itu, analisis ini memberikan informasi tentang margin keamanan. Hal ini membantu manajemen menunjukkan dan menjelaskan penurunan penjualan sehingga bisnis yang dikelola tidak mengalami kerugian. Penelitian ini bertujuan untuk menghitung besarnya pertumbuhan laba UD Terassusu pada bulan Desember tahun 2023 dengan menggunakan analisis data break even point. Hasil penelitian menunjukkan bahwa ada perbedaan antara nilai uang dan jumlah yang dicapai setiap bulan. Sangat penting untuk diingat bahwa penjualan perusahaan yang baik selalu lebih besar daripada titik impas, yang berarti perusahaan dapat mencapai target keuntungannya.
Co-Authors Nava Nurlita Rohany Sukma