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All Journal Paradikma: Jurnal Pendidikan Matematika Journal of Mathematics and Mathematics Education (JMME) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Digital Business Progress Manajemen : Jurnal Ekonomi Accounting Progress Economic Development Progress
Puspaningrum, Cici
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences Other

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Journal : accounting progress

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Penerapan Sub Pokok Fungsi pada Matematika Ekonomi terhadap Fungsi Permintaan dan Fungsi Penawaran Puspaningrum, Cici
Accounting Progress Vol. 4 No. 1 (2025): Accounting Progress Edisi Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i1.225

Abstract

This article discusses the results of research on the application of sub-functions in economic mathematics to demand and supply functions. Function material is often used by experts in solving economic problems. The purpose of this study was to determine student activity during learning sub-functions in economic mathematics to demand and supply functions, to determine student responses when learning functions in economic mathematics to demand and supply functions. The research method used was quasi-experimental, with a one-shot case study research design. The population of this study were all students of the Accounting study program and the sample was students of the Accounting study program in the first semester of STIE Bina Karya Tebing Tinggi. The statistics used in this study were descriptive statistics with the data analyzed being qualitative data. The research instruments used were observations of student activities and observations of lecturers' activities in teaching, interviews, and Likert-scale questionnaires. Based on the analysis of student observation sheets, student activity during learning sub-functions in economic mathematics to demand and supply functions increased. Based on the analysis of the questionnaire, students responded positively to the learning of sub-topics of functions in economic mathematics regarding demand functions and supply functions.
Penerapan Persamaan Fungsi Linier dalam Menentukan Analisis Break Even Point (BEP) pada UMKM Puspaningrum, Cici
Accounting Progress Vol. 4 No. 2 (2025): Accounting Progress Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i2.275

Abstract

This study aims to analyze the application of linear function equations in determining the Break Even Point (BEP) for the UMKM Keripik Dewi, serving as a foundation for profit planning and performance evaluation. Using a quantitative descriptive approach, the research processes annual data on sales, fixed costs, and variable costs. The results indicate that linear functions effectively describe the relationship between total costs, revenues, and production volume, enabling accurate BEP calculation in both units and monetary value. The findings show that BEP analysis helps microbusinesses determine minimum production targets, control costs, and anticipate potential losses. Furthermore, this method provides clear insight into the contribution margin required to reach profitability. Overall, the application of linear function models proves to be a simple yet functional analytical tool for UMKM, enhancing accuracy in business planning and operational decision-making.
Co-Authors Andika, Rizki Damanik, Zaki Fadhil Gunawan, Didik Losi, Nanda Tia Paramita S, Novia Purba, Rakhmawati Putri Ayu Lestari Siregar, MY