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p-Index From 2021 - 2026
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All Journal Economics and Business Journal
Samsinar
Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar
Economics, Econometrics & Finance

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Implementation of Financial Accounting Standards in Micro, Small and Medium Enterprises (MSMEs) in Penajam Paser Utara Regency Apriliani Kusuma Wardani; Samsinar; Hajrah Hamzah
Economics and Business Journal (ECBIS) Vol. 4 No. 6 (2026)
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i6.557

Abstract

This study aims to find out whether micro, small, and medium enterprises in Penajam Paser Utara Regency have prepared financial statements in accordance with the SAK EMKM. The variable in this study is a single variable, namely the Implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises (MSMEs). The subject of this study is the owner of Jkopi Cafe located in Penajam Paser Utara Regency, while the focus of this research is the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities carried out by the MSME owners to see if it aligns with SAK EMKM. Data collection was carried out through interviews and documentation. The data analysis was carried out using qualitative descriptive methods. The results of this study show that Jkopi Cafe's business is not yet in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM).
Break-Even Point Analysis for Profit Planning at a Layer Chicken Farm in Kajuara Village, Awangpone District, Bone Regency Selvi Nafila; Muhammad Idrus; Samsinar
Economics and Business Journal (ECBIS) Vol. 4 No. 6 (2026)
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i6.538

Abstract

Profit planning is essential for ensuring the sustainability and growth of small-scale agricultural enterprises, particularly layer chicken farms that experience fluctuating production costs and market prices. This study aims to analyze the calculation of the Break-Even Point (BEP) as a tool for profit planning at a layer chicken farm located in Kajuara Village, Awangpone District, Bone Regency. A descriptive quantitative research design was employed using primary data collected through interviews and observations and secondary data obtained from production and financial records for the 2024 operating period. The analytical techniques included cost classification, contribution margin analysis, contribution margin ratio, Break-Even Point analysis in units and monetary value, Margin of Safety analysis, and profit planning analysis. The findings indicate that the business generated annual sales revenue of IDR 526,250,000, with total fixed costs of IDR 92,800,000 and total variable costs of IDR 169,213,000. The BEP analysis shows that the enterprise has operated above its break-even point, indicating profitable operations throughout the study period. Furthermore, the Margin of Safety demonstrates that the business has a relatively safe level of sales, enabling it to withstand potential decreases in sales without incurring losses. Therefore, Break-Even Point analysis can serve as an effective managerial tool for supporting profit planning and operational decision-making in small-scale layer chicken farming enterprises.
Co-Authors Apriliani Kusuma Wardani Hajrah Hamzah Muhammad Idrus Selvi Nafila