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All Journal MEDIA KONSERVASI Pendas : Jurnah Ilmiah Pendidikan Dasar International Journal of Cultural and Art Studies (IJCAS) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Hukum Lex Generalis ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Caraka : Indonesia Journal of Communication PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS Jurnal Pengabdian JURNAL PENDIDIKAN DAN KEGURUAN International Journal on ObGyn and Health Sciences Journal Of Agribusiness, Social and Economic Journal of Practical Management Studies Jurnal Media Akademik (JMA) Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Riset Multidisiplin Edukasi Sultan Adam : Jurnal Hukum dan Sosial Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
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Analisis Break Even Point Sebagai Alat Perencanaan Laba pada Edy Konveksi dan Tailor Palembang Aisyah Nur Zahra; Maria; Choiruddin
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 4 No 3 (2026): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/jpmabe.v4i3.12223

Abstract

Laporan ini bertujuan mengetahui tingkat penjualan minimum yang harus dicapai Edy Konveksi dan Tailor Palembang agar tidak mengalami kerugian, serta merencanakan target laba perusahaan untuk periode mendatang. Masalah utama yang dihadapi mitra adalah fluktuasi jumlah pesanan yang tidak menentu serta belum adanya perhitungan matematis yang jelas mengenai Break Even Point (BEP) untuk setiap lini produk unggulan. Metode pengumpulan data yang digunakan adalah observasi, wawancara, dan dokumentasi, dengan analisis data melalui klasifikasi biaya tetap dan variabel, perhitungan bauran penjualan (sales mix), BEP dalam unit dan rupiah, Margin of Safety (MOS), serta perencanaan laba berdasarkan target penjualan tahun berikutnya. Objek penelitian difokuskan pada tiga produk dengan volume pesanan tertinggi tahun 2025, yaitu Kemeja Bordir, Jaket Fleece, dan Seragam PDH, dengan sales mix berturut-turut 35%, 28%, dan 37%. Berdasarkan analisis multiproduk dengan total biaya tetap Rp70.000.000, diperoleh BEP Kemeja Bordir sebesar 173 unit (Rp43.209.876), Jaket Fleece 107 unit (Rp32.183.908), dan Seragam PDH 130 unit (Rp65.239.294), dengan MOS masing-masing 90,62%, 91,26%, dan 87,05%, yang menunjukkan tingkat risiko operasional perusahaan relatif aman. Simulasi perencanaan laba menunjukkan perusahaan dapat menetapkan kuota produksi optimal guna mencapai target laba tahun 2026 secara terukur.
Perlindungan Hukum terhadap Pemegang Hak atas Tanah dalam Sengketa Kepemilikan Berdasarkan Alat Bukti Girik: Studi Putusan Mahkamah Agung Nomor 1559 K/Pdt/2025 Rina Revitha Sari Nasution; Rosnidar Sembiring; maria
Jurnal Hukum Lex Generalis Vol 7 No 9 (2026): Tema Hukum Agraria dan Pertanahan
Publisher : Himpunan Ilmu Hukum dan Ilmu Hukum Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v7i9.4177

Abstract

Girik is not proof of land ownership rights but merely evidence of customary land control and tax payment; therefore, it cannot be equated with a land certificate. This study examines the legal status of girik as evidence, the legal protection of its holders against holders of Freehold Title Certificates and the legal reasoning of the Supreme Court in Decision Number 1559 K/Pdt/2025. The research employs a normative legal method with statutory and case approaches. The results indicate that girik serves only as preliminary evidence, while legal protection is both preventive and repressive. The Supreme Court emphasizes that girik lacking a clear administrative basis cannot outweigh the evidentiary strength of a land certificate and highlights the importance of orderly land administration in legal proof.
Problematika Penyelesaian Sengketa Tanah Adat melalui Hukum Adat di Desa Lumban Ruhap, Kecamatan Habinsaran, Kabupaten Toba, Provinsi Sumatera Utara Hotni Br Nainggolan; Rosnidar Sembiring; Maria
Jurnal Hukum Lex Generalis Vol 7 No 3 (2026): Tema Hukum Adat dan Kebiasaan
Publisher : Himpunan Ilmu Hukum dan Ilmu Hukum Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v7i3.4062

Abstract

The problematics of resolving customary land disputes through customary law in Lumban Ruhap Village, Habinsaran District, Toba Regency, North Sumatra Province, are characterized by legal uncertainty regarding the ownership of indigenous community land. These disputes are influenced by unclear legal status, indistinct land boundaries, population growth and increasing public legal awareness. Dispute resolution is carried out through customary deliberation mechanisms led by natua-tua ni huta, involving the disputing parties and the local community. However, in practice, several obstacles arise, including the absence of parties, lack of good faith to reach settlement, absence of witnesses, difficulties in obtaining valid evidence, as well as unclear land boundaries and ownership.
Co-Authors Aditya Ahmad Anshari Ahmad Tarmizi Nasution Aisyah Nur Zahra Alfred Jansen Sutrisno Anggraini, Dina Juniar Apriati Bulolo Ariesti Lelianta Sembiring Asiah Aurelia Bayu Nuswantara Calvin Choiruddin, Choiruddin Dwi Septian, Bagas Fajar, Akhmad Gan David Harpen Nur Fajri Hotni Br Nainggolan Imas Khairunisa Indriani Indah Astuti Iriani, Dewi Alfina Irnawati Jumiati Khemkhaeng Lassa, Ignasius Liana Liska Simamora Luqman Hakim M. Nelson Pinem M. Nur Hidayat Manurung Mahmud Mulyadi Marfelano Bessie Maria Marina Herawati Martini, Ana Messah, Hendro Moh. Taufan Nugroho Monalisa Katiok Munajah, Khairum Muni, Wihelmina Nelsa Natasha Tombang Novi Herman Sada Nur M Ridha Tarigan nurlindawati, nurlindawati Phebe Agnes Pakiding Putri, Andi Utami Batari Rea, Irena Rian Badjang Rina Revitha Sari Nasution Rosnidar Sembiring Ruben Runtung Rusaini Hasibuan Saidin Santrina Purba Sari, Ellieka Sarikadarwati Septian Dwi Putri Serentin Banola Silpa Zetty Simanjuntak, istok Hasiholan Simorangkir, Megin Sitepu, Runtung Sunarmi T. Keizerina Devi A Tari Puspita Vera Rosalina Bulu Vivin Dwi Rizki Witno Witno Wury Yanti Sinaga Yoga Aji Handoko Yossi Hendriati Yuliawati Zaidar