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Journal : PEKBIS

ANALISIS BREAK EVEN POINT SEBAGAI PERENCANAAN LABA USAHA KELOMPOK TANI SARI BUAH DI KELURAHAN LEMBAH SARI KECAMATAN RUMBAI PESISIR Ritawiyati Ritawiyati; Sri Maryanti; Muhammad Thamrin
PEKBIS Vol 11, No 1 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (116.166 KB) | DOI: 10.31258/pekbis.11.1.%p

Abstract

The Aneka Rasa Krupuk effort of Sari buah group is a farmer group businesslocated in the Lembah Sari area of Rumbai Peisisir District, which all membersconsist of housewives who make home-based business such as snack making. Saribuah Farmer Group is chaired by Mrs. Sutarti who makes processed sweet potatocrackers and banana crackers, the processed can only be marketed or based onone's order. In the way of farmers group effort conventionally and manually, startingfrom production process until its sale. Every day the farmer group always produce inlarge quantity but, in the planning of sale not yet arranged well and not yet havegood profit plan, this is found at the time of preliminary survey, hence the requiredanalysis of Break Even Point. Break even point analysis is a matter of concern incompany management as it is part of cost analysis. Sales volume, profit. Thepurpose of research to know the break even point as profit planning, while the typeand source of data using secondary data, secondary data can be obtained from therecord of costs, sales, through documents owned by farmer group sari buah. Metoderesearch with the method of calculating break even point in mathematically usingboth units in Rupiah and in Units. Based on data analysis conducted at farmer groupSari buah of Lembah sari sub district of Rumbai Pesisir, hence the conclusion thatdetermining break Eve Point (BEP) for every company, including small industry isone of the planning that need to be done by business owner. to achieve a breakeven point of sale in rupiah production of krupuk group of sari buah farmers must beable to sell the same product with Rp. 19,647,000 in each month or more of the sale.And to reach a unit that can be sold to cracker yam group sari buah farms do notsuffer losses, it must be able to sell 767 kg in each month.
ANALISIS BREAK EVEN POINT SEBAGAI PERENCANAAN LABA USAHA KELOMPOK TANI SARI BUAH KELURAHAN LEMBAH SARI KECAMATAN RUMBAI PESISIR Ritawiyati Ritawiyati; Sri Maryanti; Muhammad Thamrin
PEKBIS Vol 10, No 3 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.275 KB) | DOI: 10.31258/pekbis.10.3.201

Abstract

The purpose of the research is to find out the break even point as profit planning, asfor the type and source of data using secondary data, secondary data can beobtained from records about costs, sales, through documents owned by fruit juicefarmer groups. Mathematically using both units in Rupiah and in Units. Based ondata analysis carried out on fruit juice farmer groups in Lembah sari village, RumbaiPesisir sub-district, the conclusion is that determining break even point (BEP) foreach company, including small industries is one of the plans that need to be done bybusiness owners. to reach the break-even point of sale in rupiah, the production ofsweet potato crackers in the fruit juice farmer group must be able to sell the productof the product equal to Rp. 19,647,000 in each month or more than the sale. And toreach the unit that can be sold so that the sweet potato cracker in the fruit juicegroup does not suffer losses, it must be able to sell 767 kg per month.
KEWIRAUSAHAAN DALAM PENGELOLAAN BISNIS MIKRO STUDI KASUS GAPOKTAN LESTARI SEJAHTERA DESA LEMBAHSARI Ritawiyati Ritawiyati; Sri Maryanti; Muhammad Thamrin
PEKBIS Vol 11, No 3 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.13 KB) | DOI: 10.31258/pekbis.11.3.237 – 246

Abstract

In Lembah Sari village, Rumbai Peisisir Subdistrict, Pekanbaru city is an area wheremost of the population is farming, gardening, fishing, and home business. Based ondata from the kecamatan 2017 BPS, the most extensive land in the Rumbai Pesisirsub-district is the valley sari village area compared to other village villages. With theuse of vacant land in the area, the community wants to cultivate land for agriculture,ponds and livestock. Based on interviews with the chairman of GAPOKTAN, not allland is vacant, farmers can use it, because some of the vast land is owned byseveral people which is only for investment in the form of land without thinking to beutilized. while some farmer groups in the area expect to be able to manage andcultivate the land and can produce the expected yields, in this case one that is anobstacle to the interest of members of farmer groups to be active in their activities,which eventually from some farmer groups is inactive and entrepreneurial spirit inmanagement business is lacking, even there is no motivation to manage the farmergroup well. The research objective was to find out and explore the potential andentrepreneurial motivation of Gapoktan Lestari Sejahtera LembahSari Village. Theresearch method used is descriptive method with an internal factor approach andexternal factors in entrepreneurship. Types and sources of data used primary andsecondary data. The results of the study, based on the Integrated EntrepreneurshipInternal Factors of Sustainable Farmers Group, that courage, hard work, courage infacing business risks, the results strongly agree in the sense that members of farmergroups have an entrepreneurial spirit to be able to develop their business while theleadership ability and capital are less supportive this is because in terms of formaleducation the category of most members of farmer groups is elementary and juniorhigh school. From formal education can influence the mindset in entrepreneurshipand communication. Based on the results of research from ExternalEntrepreneurship factors, both support from the family, friends, village officials arevery encouraging and well motivated regarding the existence of the SustainableFarmers Group Joint business activities in Lembahsari Village.