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All Journal Journal of Research and Technology JURNAL REKAYASA SISTEM INDUSTRI Kaizen : Management Systems and Industrial Engineering Journal Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming JAIM (Jurnal Abdi Masyarakat) Jurnal Industri Kreatif dan Kewirausahaan TIN: TERAPAN INFORMATIKA NUSANTARA JURMATIS : Jurnal Manajemen Teknologi dan Teknik Industri Community Empowerment JOURNAL OF COMMUNITY ENGAGEMENT AND EMPOWERMENT Jurnal Pengabdian Masyarakat Jurnal Talenta Sipil ASEAN Journal of Empowering Community Blend Sains Jurnal Teknik Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Prosiding Seminar Nasional Teknik Industri
Komari, Ana
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Journal : TIN: TERAPAN INFORMATIKA NUSANTARA

 1 
Analisis Break Even Point untuk Perencanaan Laba Penjualan UMKM Bawang Goreng Kemasan Tahun 2024 Nugraha, Aditya Satria; Komari, Ana
TIN: Terapan Informatika Nusantara Vol 6 No 2 (2025): July 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/tin.v6i2.8049

Abstract

Dapur Rumah Brambang Rinnings is a micro, small, and medium enterprise (MSME) engaged in the production of packaged fried shallots and faces challenges in profit planning due to fluctuations in the price of raw materials such as shallots. The purpose of this study is to analyze the use of the Break Even Point (BEP) method as a tool for sales profit planning to help determine the break-even point and realistic profit targets. This research employs a descriptive approach with a combination of quantitative and qualitative data. Data collection techniques include interviews, direct observation, and documentation of the MSME's financial reports. The data used consists of fixed costs, variable costs, selling price, monthly sales volume in 2024, and profit targets for 2025. The BEP analysis provides a clear picture of the minimum sales required to avoid losses, as well as the contribution margin necessary to plan profits effectively. The BEP analysis provides a clear picture of the minimum sales required to avoid losses, as well as the contribution margin needed to plan profits effectively. All three variants of the fried shallot products studied have exceeded the break-even point, with a margin of safety above 88%, indicating a high level of sales security. The 100-gram product proved to be the largest contributor to profits, while the 1000-gram product offered a high profit margin per unit despite being sold in smaller quantities. The profit planning strategy for 2025 was formulated realistically based on calculated sales volumes and selling prices for each product. This research not only aids MSME owners in making accurate business decisions but also contributes academically to the literature on BEP application in the ready-to-eat food MSME sector. It is expected that the findings of this study can serve as a reference for setting optimal pricing, production, and sales targets to support sustainable business growth.
Co-Authors A. Rahim, Muslimin Adi, Sukmawati Atmaja, Lukman Nuryadi Daseno, Aldiki Wonggo desi kristanti, desi Dewi, Lolyka Djayadi, Djohan Fatardhoo, Abroor Kissraya Hidayat, Andrean Pradana IMAM MUSTOFA Ismail, Mohammad Farid Jun, David Lolyka Dewi Indrasari Lutfianto, Saufik Mahardika, Rega Mustofa, Faisal Nandang, Iim Nugraha, Aditya Satria Oktama, Revi Permata, Erika Putri, Siti Rahma, Naufa Aulia Ramadhani, Rosyidina Maula Ruddy Kurniawan Rushanti, Silvi Safi'i, Imam Safi’i, Imam Samsul Huda Sanjoto, Ary Firman Santosa, Heribertus Budi Santoso, Heribertus Budi santoso, septiyan Budi Sari, Antika Maya Sigit Winarto, Sigit Sri Rahayuningsih Sukopriyatno, Adi Susanti, Reny Dwi Swardana, Emilia Tri Pariyanto, Afiff Yudha Triparianto, Afiff Yudha Tripariyanto, Afif Yudha Tripariyanto, Afiff Yudha Trizudha, Rony Vicky, Vicky Wahyudi Wahyudi Wardani, Sandi Widodo, Silvi Rushanti Wijaya, Welly YOGI YUNANTO, YOGI Yudha Tripariyanto, Afiff