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Analisis Break Even Point dan Margin of Safety Sebagai Alat Perencanaan Laba Pada Usaha Tahu Sumber Mulya Kota Bengkulu Safitri, Wulan; Herlin, Herlin; Rahman, Abdul
Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 2 No. 1 (2024): April 2024
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/miftah.v2i1.243

Abstract

The purpose of this study was to determine the application of BEP and MOS as a profit planning tool in the Usaha Tahu Sumber Mulya  in Bengkulu city. The data collection method used is unstructured interviews and documentation with qualitative and quantitative analysis methods using Break Even Point analysis. The results of the  research, BEP the contribution ratio per unit of tofu was 41% with a business profit rate of 35.3% with a margin of safety of 86.1%. While the where the contribution ratio per unit of tofu was 49.2% with a business profit level of 44.1%, the level of security or margin of safety in 2022 was 89.8%.  The use of BEP and Safety stock calculation provides an overview of the Usaha Tahu Sumber Multa in Bengkulu City, you can see the BEP for tofu production and safety stock in the warehouse, this is so that the production process continues and obtain the desired profit .
MENUMBUHKAN MINAT BERWIRAUSAHA MELALUI PENGENALAN DIGITAL MARKETING PADA SISWA SISWI SMAN 10 KABUTEN SELUMA PROPINSI BENGKULU Afriani, Sulisti; Yanti, Rina Trisna; Effendi, Yanto; Herlin, Herlin; Kurniawan, Kimas
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Berwirausaha merupakan hal yang tidak mudah untuk dilakukan, namun demikian jika kitab isa memanfaatkan peluang yang ada maka berwirausaha pun menjadikan hal yang menjanjikan bagi masa depan untuk membantu perekonomian keluarga ataupun menjadi mata pencarian utama dalam menopang kehidupan keluarga. Kegiatan PkM kami kali ini dilakukan untuk menumbuhkan minat berwirauha para siswa dan siswi SMAN 10 Seluma melalui pengenalan digital marketing yang berlangsung pada tanggal 22 Januari 2024. Kegiatan PkM tersebut dihadiri oleh 35 orang siswa dan siswi serta didampingi oleh beberapa guru sekolah. Metode yang digunakan adalah dengan menggunakan metode ceramah, diskusi dan tanya jawab. Materi yang diberikan mengenai minat berwirausaha dan digital maketing. Harapan bahwa nanti setelah mereka menyelesaikan studi maka bisa berwirausaha walaupun hanya kecil-kecilan sambil melanjutkan studi ke jenjang yang lebih tinggi lagi maupun tidak. Menumbuhkan minat mereka dengan mengarahkan mereka untuk selalu bisa memanfaatkan peluang, pandai memanfaatkan waktu serta selalu berpikir positif akan kemajuan usaha. Pemanfaat digital marketing yang kami contohkan diantaranya melakukan promosi usaha mereka secara digital misalnya yang paling sederhana melalui facebook, Instagram ataupun tiktok yang rata rata mereka miliki di handphone mereka. Kami berharap hal ini bisa menambah wawasan dan pengetahuan agar usaha yang nanti akan mereka jalankan bisa dikenal oleh masyarakatu luas. Abstract Entrepreneurship is not an easy thing to do, however, if the book is able to take advantage of the opportunities that exist, entrepreneurship also makes a promising thing for the future to help the family economy or become the main livelihood in sustaining family life. Our PkM activities this time were carried out to foster the entrepreneurial interests of students and students of SMAN 10 Seluma through the introduction of digital marketing which took place on January 22, 2024. The PkM activity was attended by 35 students and students and accompanied by several school teachers. The method used was by using lecture, discussion and question and answer methods. The material provided is about entrepreneurial interest and digital maketing. The hope is that later after they finish their studies, they can be entrepreneurs even though it is only small while continuing their studies to a higher level or not. Growing their interest by directing them to always be able to take advantage of opportunities, be good at utilizing time and always think positively about business progress. The utilization of digital marketing that we exemplify includes promoting their business digitally, for example the simplest through Facebook, Instagram or TikTok, which most of them have on their cellphones. We hope that this can add insight and knowledge so that the business they will later run can be recognized by the wider community. Kata kunci: minat, wirausaha, digital marketing
PENGENALAN PEMASARAN ONLINE KERUPUK KERITING PADA PABRIK KERUPUK BAHAGIA KELURAHAN KEBUN TEBENG KECAMATAN RATU AGUNG KOTA BENGKULU Ssetiawan, Youngky; Afriani, Sulisti; Yanti, Rina Trisna; Herlin, Herlin; Yustiantianti, Nirta Vera
Jurnal Semarak Mengabdi Vol 4 No 1 (2025): Januari
Publisher : STIA Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56135/jsm.v4i1.202

Abstract

The introduction of the marketplace aims to add a new online marketing strategy for the curly cracker factory in Kebun Tebeng Village, Ratu Agung District, Bengkulu City in order to expand the marketing network and increase income turnover in sales. Data collection uses observation, interviews and documentation methods. The curly cracker factory began producing and selling its products in 2010. Initially, the cracker factory was selling crackers by utilizing marketing from customers through word of mouth and stall to stall. To increase sales of curly cracker products, this cracker factory needs another alternative to market its products so that it can expand its network by introducing products through the marketplace (Facebook). Using the marketplace platform is not only profitable for the Krupuk Factory itself, but with the training and knowledge provided, Krupuk factory employees can also directly experience the benefits of using the marketplace platform.
Analysis Of The Determination Of Production Costi In The Sumedang Hybrid Tofu Factory Business In Bengkulu City Juniar, Intan; Herlin, Herlin; Putra , Iswidana Utama
Journal of Management, Economic, and Accounting Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jmea.v2i1.411

Abstract

Cost of Goods Sold (COGS) is the total cost incurred by a company to acquire and process raw materials into finished products. These costs include raw material costs, labor costs, and factory overhead costs, all of which are listed in the report. The purpose of this study is to determine and analyze the process of determining the cost of goods produced at Tofu Sumedang Hybrid in Bengkulu City using full costing and its accuracy in reflecting actual costs. The methods used in this study are observation, interviews, and documentation based on the calculation of the cost of goods sold (COGS) conducted by the Sumedang Hibrida Tofu business in Bengkulu City using the simple method, the COGS was Rp 125,000,000 for the period May to August 2025, with 1,250 orders. This calculation does not include all overhead cost components in detail. Using the full costing method, which comprehensively calculates all production cost components, including direct materials, direct labor, and fixed and variable factory overhead, the COGS was Rp 167,600,000 for the same period.
The Effect Of Flash Sales And Free Shipping On Purchase Decisions Among E-Commerce Users Susanti, Reza Septi; Wijaya , Ermi; Herlin, Herlin
Journal of Business Management Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbusman.v2i1.421

Abstract

The purpose of this study is to test whether there is an influence between flash sale and free shipping on purchasing decisions in e-commerce users. This research focuses on Tiktok Shop e-commerce. Based on the characteristics of the research, a sample of 100 respondents was obtained and the research analysis used multiple linear regression analysis. The research results show that the influence of flash sale (X1) on purchasing decisions in e-commerce users (Y) based on the results of the thitung test for the free shipping variable (X2) is 3,423 the thitung value if compared to the ttabel of 1,660 and thitung>ttable (3,423>1,660) with a significance level of 0.001<5% then Ho is rejected and Ha is accepted. The existence of the effect of free shipping (X2) on the purchase decision of e-commerce users (Y) based on the results of the count test for the free shipping variable (X2) is 2,789, the value of the value if compared to the table of 1.660 and the table> table (2,789>1.660) with a significance level of 0.003<5% then Ha is rejected and Ho is accepted. The simultaneous influence of flash sale (X1) and free shipping (X2) on the purchase decision of e-commerce users (Y) based on the Ftable result of 3.06 because Fcalculate>Ftable (15,787>3.06) then Ha is accepted and Ho is rejected, which means that there is a significant effect of the flash sale variable (X1), free shipping (X2) together or simultaneously on the purchase decision on e-commerce users (Y). Multiple linear regression results have the equation Y= 21,918+ 0,448 X1 + 0,196X2 +e because of the positive regression direction, it can be interpreted that if Flash sale and free shipping increase, then the purchase decision of e-commerce users will also increase. The value of the coefficient is terminated Adjusted R Square R2= 0,800. This value means that independent variables together contribute 80.% in influencing dependent variables with medium criteria.
Analysis Of Financial Statement Preparation Based On Sak Emkm At Parahyangan Muara Aman Cake Shop Lebong Regency Harlina, Risa; Herlin, Herlin; Hanila, Siti
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i1.414

Abstract

The purpose of this study was to analyze the compliance of the Financial Statements of toko kue Parahyangan to the Financial Reporting Standards of Micro, Small and medium enterprises (SAK EMKM) in 2018. The method used in this study is a comparative descriptive study using a qualitative approach.technical data is collected through surveys and documentation. Based on the results of the study conducted based on interviews obtained by researchers from the financial statements prepared by the confectionery company Parahyangan lebong Regency, it is still very easy to record income and expenses, so it is not in accordance with the EMKM SAK in 2018. Based on the results of the analysis, it was found that the statement of financial position, Income Statement and memorandum of financial statements did not meet the requirements of the EMKM SAK in 2018.
Socialization of Processing Used Cooking Oil into Aromatherapy Candles: An Effort to Reduce Waste in Betungan Village, RW. 07, RT. 61 Anita, Yuti; Rabiah, Nuria Zaidatur; Putri, Wulandari Indah Andi; Elsafa, Vineza; Revanda, Sinti; Herlin, Herlin; Wahyudi, Yusuf; Nur’aini, Hesti
Jurnal Pengabdian Mandiri Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/mandiri.v2i2.864

Abstract

The “Socialization of Used Cooking Oil Processing into Aromatherapy Candles” activity by KKN-T students of Dehasen University Bengkulu was held at RT. 61, RW 07, Betungan Village, Bengkulu City, Bengkulu Province on Monday, June 30, 2025. This socialization activity aims to reduce environmental pollution and prevent diseases caused by repeated use of used cooking oil. This activity was carried out with a direct practice method with residents of RT. 61, starting with the preparation of materials, making aromatherapy candles and opening a question and answer session for participants. After conducting this socialization, it is hoped that used cooking oil waste can reduce household waste and environmental pollution around residents.
Analysis Of Raw Material Inventory Control For Production At Pentol Bakso Bapak Rizki Business In Panorama Market Bengkulu City Fadila, Mawar; Herlin, Herlin; Harwini, Dewi
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jemba.v2i2.1039

Abstract

This research was conducted with the primary objective of analyzing and evaluating the existing raw material inventory control policy at Pentol Bakso Bapak Rizki Business, and subsequently formulating an optimal inventory policy to minimize total costs. The study employed a descriptive quantitative approach through a case study methodology. Data concerning ordering costs, carrying costs, and annual raw material usage were collected via interviews and documentation, then quantitatively analyzed by applying the Economic Order Quantity (EOQ), Safety Stock (SS), and Re Order Point (ROP) methods to measure the efficiency of the current policy against the recommended optimal policy. The analysis results indicate that the inventory policy currently implemented by the business, with an ordering frequency of 48 times per year, incurs a total annual inventory cost of Rp 26,140,042. Based on the EOQ calculation, the optimal order quantity is determined to be 147 kg per order, with a significantly reduced recommended ordering frequency of 6 times per year. The adoption of this method successfully lowers the total inventory cost to Rp 25,233,452, yielding a potential cost saving of Rp 906,590 annually. Furthermore, the calculated Safety Stock of 6 kg and a Re Order Point at the 9 kg level provide robust guidelines for the business to ensure uninterrupted production flow and minimize the risk of raw material shortages.
Co-Authors Abdul Rahman Achmadalena, Mirda Agnesia, Dinda Dwi Agresti, Agresti Agustina Ahmad Soleh Aini, Siti Khurotul Anggraini, Adinda Dewi Anita, Yuti Apiska, Nia Apriani, Sulisti Aulia, Sefty Desri Patandianan Diwangkara, Agustio Efendi, Bahman Effendi, Bahman Effendi, Yanto Elsafa, Vineza Fadila, Mawar Fitriano, Yun Hanila, Siti Harlina, Risa Harni, Suli Harwini, Dewi Herri Fariadi, Herri Hidayah, Nenden Restu Impianti, Impianti Irfan Syauqi Beik Juniar, Intan Karona Cahya Susena, Karona Cahya Kurniawan, Kimas Lena Elfianty Lestari, Selpi Ayu Listra Tawang Lutfiani, Irma Mailiza, Nina MARIA BINTANG Meijulni, Arise Moh. Farid Nurul Anwar Mohammad Iqbal Irfany Nabila, Melane Neysha Nani Halima Zahara, Nani Halima Neri Susanti Nisa, Nabela Aulia Nur’aini, Hesti Pitriyani, Zeli Puspita Sari, Neli Puspita, Triana Putra , Iswidana Utama Putri, Deka Putri, Wulandari Indah Andi Rabiah, Nuria Zaidatur Rahmadani, Atiqah Rahmadani, Desy Rahmandani, Lutviana Ramadani, Viona Ramadhani, Desy Revanda, Sinti Revolina, Elya Riesti, Lorenza Rina Trisna Yanti, Rina Rinto Noviantoro, Rinto Sagita, Nabila Dayana Sari, Masita Sasmita, Erika Nanda Sefty Aulia Siboro, Nadia Sauli Yanti Br. Ssetiawan, Youngky Subaidi, Joelman Sulisti Afriani, Sulisti Susanti, Nerry Susanti, Reza Septi Susi Lawati, Susi Suwarni Suwarni Syahputra, Paldi Awan Tambunan, Dennis Rydarto Tety Ice Taruk Allo Tri Wahyuningsih Wati, Ina Sintia Wijaya , Ermi Wiwik Handayani Wulan Safitri, Wulan Yanti, Rina Trisna Yanti, Sepri Yuliana, Alisa Yulita Sari Yustiantianti, Nirta Vera Yusuf Wahyudi