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All Journal Jurnal Mirai Management Jurnal Ilmiah Universitas Batanghari Jambi JURNAL MUTIARA AKUNTANSI JURNAL MUTIARA MANAJEMEN Jurnal Ilmu Sosial dan Ilmu Politik International Journal of Economics Development Research (IJEDR) JOURNAL OF INFORMATICS AND COMPUTER SCIENCE Aghniya: Jurnal Ekonomi Islam Akrab Juara : Jurnal Ilmu-ilmu Sosial Bisnis Net : Jurnal Ekonomi dan Bisnis Movere Journal Jurnal Bisnis Mahasiswa PEMA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Expensive: Jurnal Akuntansi dan Keuangan Worksheet : Jurnal Akuntansi INJURITY: Journal of Interdisciplinary Studies All Fields of Science Journal Liaison Academia and Sosiety Educatoria : Jurnal Ilmiah Ilmu Pendidikan Panthera : Jurnal Ilmiah Pendidikan Sains dan Terapan Jurnal Ilmu Manajemen Dan Kewirausahaan (JIMK) International Journal of Trends in Accounting Research Papanda Journal of Mathematics and Sciences Research Jurnal Abdimas Bencoolen
Hidayat, Toni
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Journal : Worksheet : Jurnal Akuntansi

 1 
ANALISIS BIAYA PRODUKSI DAN BREAK EVEN POINT (TITIK IMPAS) SEBAGAI ALAT PERENCANAAN LABA PADA INDUSTRI TAHU DESA KARANG ANYAR KECAMATAN BERINGIN KABUPATEN DELI SERDANG Fauzi, Indra; Hidayat, Toni; Antoro, Budi; Masitah, Tina Herianty; Maharani, Fitria
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6566

Abstract

This research seeks to examine Production Costs and the Break-Even Point as strategic tools for profit planning in Mrs. Paya’s tofu enterprise, located in Karang Anyar Village, Beringin Subdistrict, Deli Serdang Regency, North Sumatra. The study employs a descriptive quantitative approach. The sampling method utilized in this research is the saturated sampling technique.The results showed that annual production costs fluctuated, with total production costs of IDR 653,381,000 in 2021, IDR 717,850,000 in 2022, and IDR 654,628,000 in 2023. The break-even point for 2021 is 130,676 units, for 2022 is 143,570 units, and for 2023 is 130,926 units. The profit earned for each year is IDR 653,379,000 for 2021, IDR 717,850,000 for 2022, and IDR 654,632,000 for 2023.
Co-Authors Adawiyah, Marissa Tasya Adinda, Uci Adrial Falahi Ajat Sudrajat Amiati, Mega Andika, Fauziah Anggia Sari Lubis, Anggia Sari Antoro, Budi Ariyanti, Cici Niken Azzahra, Fadya Bangun, Fahriz Ramadifta batubara, mutia syahreza Dadang Juandi Darhim Darhim DIAN LESTARI Dian Safina, Wan Dini, Siti Dzulfikar, Ahmad Eka Hitmawati Evina, Evina Faizal, Akhmad Faqih, Achmad Firmansyah Firmansyah Gami, Emelia Rahmadany Putri Gamy, Emelia Rahmadany Putri Hadian, Arief Harahap, Nurhasanah Febriyanti Harahap, Wilda Sri Munawaroh Harahap, Yenti Anita Hasibuan, Melisa Zuriani Herawati Herawati Heru Hermawan Hutagaol, Jarungjung Hutasuhut, Rinaldi I Made Suarsana I Made Suarsana Indra Fauzi Jayawarsa, A.A. Ketut Julianto Hutasuhut Junior, Joshua Lubis, Rita Elvina M. Radiansyah Maharani, Fitria Marpaung, Rosa Nurulita Masitah, Tina Herianty Muhammad Rahmat Munawarah Munawaroh Munawaroh Munawaroh Munawaroh, Wilda Sri Nasution, Ferdi Salim Nurfatimah, Gefira Nuryani Rustaman Oktavia S, Putri Putri Fitriasari, Putri Rahmat Hidayat, Yayat Ramadhan Cik, Muhammad Rizky Ratna Sari Dewi Reza Hanafi Lubis Rini Hartati Rizki, Vitri Dea Rukmini Rukmini Rukmini Safina, Wan Dian Salwa, Siti Sari Wulandari Sari, Prista Purnama Selpa Pertiwi, Fiza Dora Sembiring, Zamalludin Sembiring, Zamaluddin Serianti, Putri Siregar, Feby Veronica Aini Siregar, Horia Siregar, Suri Ummi Sitompul, Muhammad Saleh Sri Fitria Jayusman Suhaila Husna Samosir Sunaenah, Sunaenah Syafina, Wan Dian TATI NURHAYATI Tukimin Tukimin Tumanggor, Mutawaqil Bilah Utama, Indra Utomo, Indra Wibawa, Wira Winda Maharani, Winda