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All Journal International Journal of Electrical and Computer Engineering JURNAL NASIONAL TEKNIK ELEKTRO Jurnal Hilirisasi IPTEKS (JHI) Buletin Ilmiah Nagari Membangun Indonesian Journal of Electrical Engineering and Computer Science Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Amplifier: Jurnal Ilmiah Bidang Teknik Elektro dan Komputer Andalas Journal of Electrical and Electronic Engineering Technology Jurnal Andalas: Rekayasa dan Penerapan Teknologi Electron: Jurnal Ilmiah Teknik Elektro EPSILON: Journal of Electrical Engineering and Information Technology Jurnal Pengabdian Pada Masyarakat Jurnal Ecotipe (Electronic, Control, Telecommunication, Information, and Power Engineering)
Hanalde Andre
Fakultas Teknik Universitas Andalas
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Journal : Buletin Ilmiah Nagari Membangun

 1 
Optimalisasi Manajemen Usaha Maco Adaik Melalui Perhitungan Titik Impas (BEP) di Nagari Sungayang: Optimalisasi Manajemen Usaha Maco Adaik Melalui Perhitungan Titik Impas (BEP) di Nagari Sungayang Fithri, Prima; Silmi, Silmi; Andre, Hanalde
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 8 No. 3 (2025)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v8i3.770

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of Indonesia’s economy, yet many traditional businesses lack adequate financial literacy, particularly regarding the calculation of the Break Even Point (BEP), which is essential for determining the breakeven level and profit planning. This community service program aims to improve BEP understanding among MSME actors of Maco Adaik in Nagari Sungayang. The program was implemented from July to September 2025 at the Sungayang Village Hall using a participatory approach through interactive lectures, simulations, and group discussions based on real business data. Evaluation was conducted using pre-test and post-test with Likert-scale questionnaires to measure participants’ comprehension. The training results showed a significant improvement, with 70% of participants able to calculate BEP independently after the program. Analysis of Maco Adaik business data indicated that breakeven is achieved at 30 packages per month with a selling price of IDR 18,100, fixed costs of IDR 300,000, and variable costs of IDR 8,083 per unit. This understanding encouraged participants to develop more structured pricing and production strategies and raised awareness of cost recording. Social impact was evident through active community involvement and strengthened entrepreneurial capacity based on local potential. This program effectively enhanced MSME financial literacy and is expected to contribute to business sustainability. For further development, digital-based financial recording training and collaboration with BUMNag are recommended to strengthen business institutions and replicate the program in other villages.
Co-Authors ., Erliwati ., Khairullah Abdul Rajab Agus Rahmad Timor Agus Rahmad Timor Akbar Abadi Akbar Alhaqi Hidayat Akbar, Ricky Al Fajri Albert, Muhammad Riski Amirul Luthfi Amirul Luthfi, Amirul Andi Pawawoi Andrew Kurniawan Vadreas Angraini, Rina Antoni, Jefri Ariadi Hazmi Asri Astia Ningsih Baharuddin Abbas, Baharuddin Baharuddin Baharuddin Bobby Arma Sugara Cesar Welya Refdi Chatarina Umbul Wahyuni Danar Adi Laksono Danny Hidayat Dessy Kurnia Sari Donard Games EFENDI Eka Candra Lina Erliwati . Fardhan Arkan Firdaus Firdaus Firdaus Fitri, Suci Fitrilina Gali Triyani Ghani Arrasyid Zulkarnaen Gumilang, Harry Habib Satria Hafizah Hanim Herier, Gilang Ramadhan Hikmatullah, Muhammad Rizky Ida Ayu Putu Sri Widnyani Ikhsan, Intan Aprillia Ikhwana Elfitri Ikhwana Elfitri Indrapriyatna, Ahmad Syafruddin Intan Aprilia Ikhsan Kananda, Kiki Khairullah . Khayam, Umar Kiki Kananda Laksono, Heru Dibyo Laura Amelia Triani M. Yonggi Puriza Muhammad Afif Muhammad Imran Hamid Nofriadi Nofriadi Nofriadi, Nofriadi Nora Idiawati Novizon, Novizon Pahlevi, Moh Reza Pratama, Faldo Demi Pratama, Rizki Wahyu Pratama, Rizki Wahyu Prima Fithri Prima Fithri Primas Emeraldi Puti Afra Zenri Utami Putra, Rangga Ramadhamy, Queen Hesti Reri Afrianita Rika Ampuh Hadiguna Rina Angraini Riza Widia Rizki Wahyu Pratama Rudy Fernandez Silmi Silmi Silmi, Silmi Sukma Nirad, Dwi Welly Syafii . Syaifa Mulyadi Timor, Agus Rahmad Timor, Agus Rahmad Tomas, Micko Ullya Rahmi Aswin Uyung Gatot Syafrawi Dinata Vanzir Firmansyah Wahyudi Welly Yandi Welya Refdi, Cesar Wenny Surya Murtius Wenny Surya Murtius Yandi Anzari Yola Octaviani Asri Zulka Hendri Zurnawita Zurnawita Zurnawita Zurnawita Zurnawita