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All Journal Jurnal Jendela Ilmu EBISMA: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Kbarek, Eugenia
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Religion Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Tinjauan Terhadap Analisis Break Event Point Dalam Konteks Keberlanjutan Bisnis Pada “ Usaha Pop Ice Smpn 1 Kota” Wattimena, Lisa Novelsia; Dias, Eche; Sangkek, Sila; Kbarek, Eugenia; Pramatya, Panji K.; Saryono, Jefri; Latumahina, Simon Brian; Gemenop, Johanis; Tindage, Jalmijn
Jurnal Jendela Ilmu Vol 5, No 1 (2024): Juni
Publisher : Universitas Victory Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34124/ji.v5i1.164

Abstract

Penelitian ini bertujuan untuk melakukan peninjauan terhadap analisis besarnya Break Event Point (BEP) Unit dan Break Event Point (BEP) Rupiah pada usaha Pop Ice SMPN 1 Kota Sorong apakah usaha tersebut mengalami kerugian atau keuntungan. Usaha Pop Ice SMPN 1 Kota Sorong terletak di depan SMPN 1 Kota Sorong, Papua Barat Daya . Metode penelitian ini  yang digunakan adalah metode kuantitatif dan metode kualitatif. Analisis data yang digunakan adalah analisis deskriptif kuantitatif yaitu mendeksripsikan hasil penelitian dan kemudian menarik kesimpulan. Hasil penelitian ini menunjukkan bahwa perhitungan BEP dalam Unit usaha Pop Ice SMPN 1 Kota Sorong pada bulan Januari 2024, titik impas pada 1.757 unit dengan tingkat penjualan sebesar Rp. 8.837.209,30 dan selama bulan Januari dijual 3.100 unit, pendapatannya Rp. 15.500.000 maka tingkat keuntungannya sebesar Rp.2.904.000. Kemudian perencanaan laba di bulan februari 2024, menunjukkan peningkatan kapasitas penjualan menjadi 4.930 unit dengan pendapatan kotornya adalah Rp. 24.650.000, laba yang diperoleh adalah Rp. 8.737.000. Titik impasnya berada pada 1.494 unit dengan penjualannya sebesar Rp. 7.600.000. Dari hasil penelitian ini menunjukkan bahwa perencanaan laba mengalami peningkatan dibulan Februari. Selanjutnya dibulan Maret mengalami penurunan sehingga kapasitas penjualan menjadi 3.500 unit dengan pendapatan adalah Rp.17.500.000, laba yang diperoleh adalah Rp. 6.474.000 Titik impasnya berada pada 1.294 unit dengan penjualannya sebesar Rp. 6.440.667,96
Pengaruh Ketersediaan Fasilitas Dan Kualitas Layanan Terhadap Kepuasan Pasien Pada Unit Instalasi Gawat Darurat Rumah Sakit Sele Be Solu Kota Sorong Kbarek, Eugenia; Muskita, Susana Magdalena Welly
EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 1 No. 01 (2024): EBISMA: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi

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Abstract

This study aims to analyze the effect of facility availability and service quality on patient satisfaction in the emergency installation unit of Celebesolu Hospital, Sorong City. Using a quantitative method, with a total of 94 respondents. The sampling technique in this study uses systematic sampling. The data collection method in this study uses a questionnaire. The data analysis method uses descriptive analysis method and multiple linear regression analysis. It is processed using the help of the SPSS program. The results of the study show that the variables of facility availability and service quality on patient satisfaction in the emergency installation unit of Selebesolu Hospital, Sorong City simultaneously have a positive and significant influence on patient satisfaction who receive treatment at the Emergency Apparatus of Sele Be Solu Hospital. The Adjusted RS value of 0.595 means 59.5%, indicating that the variable of patient satisfaction can be explained by hospital facilities and service quality. While the remaining 40.5% can be explained by other factors that were not studied in this study.
Analisis Perencanaan Laba Melalui Perhitungan Break Even Point (BEP) Pada Usaha Kerajinan Tangan Pembuatan Rumah Honai Kelurahan Klasaman Kota Sorong Papua Barat Daya Kbarek, Eugenia; Yable, Welly Salomi; Sipayung, Victor S.; Hamdika, Ghazali; Rewetwa, Elsa Febrianti; Muskita, Susana Magdalena Welly
EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 1 No. 01 (2024): EBISMA: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi

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Abstract

This research aims to provide information to the public regarding the definition, use, purpose and calculation method of Break Even Point (BEP) analysis both in units and rupiahs in the sale of Handicraft Products for Making Honai Houses, Klasaman Village, Sorong City, Southwest Papua. By knowing the break-even point, we can determine the amount of expenses and income according to the target we want to achieve. The location of this research is located in Klasaman Village, Sorong City, Southwest Papua. The location was chosen because of its role as a trading center. This study uses statistical analysis to process sales data and calculate BEP. This study uses a quantitative descriptive method. The results of this study show that the calculation of BEP in the sales unit of Handicraft Products for Honai House Making, Klasaman Village, Sorong City, Southwest Papua. In July 2024, the break-even point is at 4.82 units with a sales level of Rp. 1,204,238.92 and during July 20 units are sold, the revenue is Rp. 5,000,000, then the profit level is Rp. 2,364,000. Then the profit planning in August 2024, shows an increase in sales capacity to 30 units with gross revenue of Rp. 7,500,000, profit obtained is Rp. 4,046,000. The break-even point was at 4.69 units with sales of Rp. 1,172,791.24. The results of this study show that profit planning has increased in August.
Co-Authors Dias, Eche Gemenop, Johanis Hamdika, Ghazali Latumahina, Simon Brian Muskita, Susana Magdalena Welly Pramatya, Panji K. Rewetwa, Elsa Febrianti Sangkek, Sila Saryono, Jefri Sipayung, Victor S. Tindage, Jalmijn Wattimena, Lisa Novelsia Yable, Welly Salomi