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All Journal Jurnal Mutiara Ilmu Akuntansi International Journal of Economics and Management Research
Rika Surianto Zalukhu
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Struktur Biaya Dan Break Even Point Pada UMKM Salero Basamo Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Daniel Collyn; Yenni Mariani Sinurat; Murbanto Sinaga
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3288

Abstract

Most micro, small, and medium-sized enterprises (MSMEs) have a limited understanding of sound business budget planning, which often leads to insufficiently prepared budget plans. However, effective budget planning can be achieved if MSMEs understand their cost structure and the break-even point of their business operations. Therefore, this study aims to analyze the cost structure and break-even point of Salero Basamo, an MSME located in Tebing Tinggi. The research adopts a qualitative descriptive approach, with data collection through interviews and observations, focusing on both production and non-production data. This data was then analyzed using cost structure analysis and break-even point analysis. The results indicate that Salero Basamo's cost structure is dominated by variable costs, accounting for 95.30% compared to 4.70% fixed costs. Furthermore, Salero Basamo reaches its break-even point when sales volume reaches 1,949 portions or sales revenue amounts to IDR 53,591,138. These findings have implications for the preparation of Salero Basamo's sales budget plan. To ensure profitability, Salero Basamo must set sales targets above 1,949 portions and revenue above IDR 53,591,138 in their budget plan. This study highlights that break-even point analysis can be a valuable tool for effective profit planning.
The Impact of Poverty and Capital Expenditure on The Human Development Index in North Sumatra Murbanto Sinaga; Rika Surianto Zalukhu
International Journal of Economics and Management Research Vol. 1 No. 1 (2022): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v1i1.88

Abstract

Human development in north Sumatra is showing progress. However, the human development disparity in the North Sumatra province is still showing. The problem must be overcome quickly to prevent further disparity from developing. The study was to analyze the impact of poverty and capital expenditure on Human Development Index (HDI) of regency/city in North Sumatra. This study uses quantitative descriptive methods which have been provided by previous study conducted on 33 regencies/cities in the North Sumatra. The data covers the poverty rate, capital expenditure and HDI of regency/city in North Sumatra in 2019. Data was accessed online on the Central Statistical Agency (BPS) for North Sumatra Province website. Data analysis method using multiple linear regression analysis method. Analysis shows that poverty has a negative and significant impact on HDI of regency/city in North Sumatra. Meanwhile, capital expenditure has a positive and insignificant effect on of regency/city in North Sumatra. Poverty and capital expenditure are simultaneously significant on HDI of regency/city in North Sumatra. The result of this study implicates allocation of capital expenditure and the creation of human development strategies for the district or city in the north Sumatra province.
Co-Authors Asmuni Asmuni Daniel Collyn Isnaini Harahap Murbanto Sinaga Rapat Piter Sony Hutauruk SARWOTO SARWOTO Yenni Mariani Sinurat