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All Journal Jurnal Akuntansi dan Ekonomika JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Mantik Jurnal Proaksi Manajemen dan Bisnis JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Regress: Journal of Economics & Management
Nova Sabrina
Politeknik Negeri Batam
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences

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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

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Break Even Point Analysis at Polibatam Store: Break Event Point Nova Sabrina
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

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Abstract

This study aims to evaluate the profitability, fixed costs, variable costs, and break-even point of the Polibatam Store selling clothing and accessories or merchandise. This research uses an analytical method by collecting financial data related to fixed costs, variable costs, and revenue. This research uses primary data. Meanwhile, price and sales data relevant to Polibatam Store. Based on the results of this study entitled Break Even Point Analysis at Polibatam Store, it can be concluded that Polibatam Store has determined the break-even point of Polibatam Store products. Polibatam Store sets a profit target of 40% and with a quantity of 370 units. The total capital for this category is Rp16,900,000 with sales revenue of Rp23,500,000 which results in a profit of Rp6,600,000. While the accessories or merchandise category includes totebags, notebooks, headscarves, brooches, and so on with total sales of Rp9,180,000 resulting in a profit of Rp2,620,000. But after doing the calculations, the researcher found that to break even, namely with income and expenses, Polibatam Store needs to add as many as 24 units. This research provides a comprehensive overview of the profitability, cost, and break-even analysis of the clothing and accessories sales business, as well as the time required to recover the initial business capital.
Co-Authors Adhitomo Wirawan Adi Irawan Setiyanto Afriyanti Hasanah Alrido Martha Devano Ananda, Lyra Anjelina, Anjelina Arif Darmawan arniati, arniati Asrin Jazuli, Muhammad Candra Situmeang Dedi Kurniawan Diah Amalia Dillah, Shalsha Eddo Nanda Oktarici Elsa, Fransiska Evodila, Evodila Farida, Wiwik Mukholafatul Irianto, Danar Lanniari HS, Rizki Laoli, Victorinus Latifa, Nurul Lestari, Anggun Dwi Maharani, Fazila May sarah Muhammad Asrin Jazuli Muthmainnah, Riyadatul Mutia Ulfah Nadia Fathurrahmi Lawita Nasution, Lala Zakiya Ningsih, Fifi Suria Putri, Ancala Laras Rahmadhani, Alyssia Rahman, Fuad Arif Rahmi, Audina Ranendra, ⁠Muhammad Egha Octa RIA ANGGRAINI Rina Bukit Riri Zelmiyanti, Riri Rizky Mega Arini Saqdiah, Fatma Sari, Suci Evita Sinaga, Ananda Sabrida Tora Br Sinaga, Inggrid Wahyuni Siti Nurhasanah Surmayanti, Reni Syafriandana, Dava Utama, Doni Putra van Vasten, Muhammad Barat Wahyuni, Ninda Yuliana, Natasha