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All Journal AMMA : Jurnal Pengabdian Masyarakat Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis
Susana M. W. Muskitta
Universitas Victory Sorong
Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing

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Sosialisasi Dan Pelatihan Kepada Anak Sekolah Minggu Jemaat Betlehem GPI Kota Sorong Dengan Tema “Semangat Bersama Dalam Membangun Jiwa Kepemimpinan Pada Anak Sejak Dini” Adolfina Putnarubun; Arce Y. Ferdinandus; Susana M. W. Muskitta; Edward Clan
AMMA : Jurnal Pengabdian Masyarakat Vol. 2 No. 5 (2023): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

The responsibility for fostering children in the community environment is not only the task of parents, but the school environment and community environment as well as the church also play an important role in providing a positive learning environment for children. The creation of a good environment for the growth and development of children will slowly have a positive impact on the child's soul in developing his leadership spirit from an early age. For that, what children need is space to be able to explore themselves. The enthusiasm of children to explore the world begins at an early age. Looking at the context of children's development in the church environment in particular, we as a team of servants who are Lecturers and Students as adult individuals in the field of education, feel the need to contribute in fostering young children, adults and teenagers who are in the congregation of Sorong City , one of which is the GPI Bethlehem Congregation which is our target as a service team. The theme "Joint Spirit in Building Leadership in Children from an Early Age" gives direction for us to instill enthusiasm in children to have a leadership spirit from an early age. For this reason, the planned activities that we will carry out are apart from providing material, there are also sessions where children are given games that support their leadership spirit and simple exercises on how to become a leader.
Analisis Break Even Point (BEP) Sebagai Alat Perencanaan Laba Pada Usaha Gorengan KUD Kota Sorong Novelia Kewetary; Rikoles Latumahina; Fret Danni Iek; Elsa Rumetwa; Mentina Pasaribu; Victor Sipayung; Daud Hiluka; Susana M. W. Muskitta
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 2 No. 2 (2024): April : Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v2i2.791

Abstract

The purpose of this research is to analyze the break event point (BEP) as a profit planning tool in the Various Kinds of Fried Kud business. This research uses a quantitative approach involving direct surveys with question and answer interview techniques to traders. This approach makes it possible to obtain primary data regarding sales volume, selling price, fixed costs and variable costs related to the Various Kinds of Fried Kud business. The results of the research show that the January calculation explains that the BEP (rupiah) for fried food sales was IDR 24,902,723.74,- and the BEP in units was 24,903 units. Break Even Point (BEP) shows the point where the income from sales is equal to the total costs, so that you do not experience a loss, but instead make a profit. In February, the calculation results show that the BEP (rupiah) for fried food sales was IDR 27,004,219.41,- and the BEP in units was 27,004 units. Break Even Point (BEP) shows the point where the revenue from sales is equal to the total costs, so there is no loss, but rather a profit. These results indicate that profit planning has increased in February.
Co-Authors Adolfina Putnarubun arce yulita ferdinandus Daud Hiluka Edward Clan Elsa Rumetwa Fret Danni Iek Mentina Pasaribu Novelia Kewetary Rikoles Latumahina Victor Sipayung