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All Journal JAMANTA Journal of Islamic economics Perspectives (JIEP) Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung
Nurlita, Nava
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS BREAK EVEN POINT SEBAGAI ALAT PERENCANAAN LABA UD. TERASUSU.MONA12 DI TRENGGALEK Nurlita, Nava; Wahyuni, Khurin; Sukma, Rohany
JAMANTA : JURNAL MAHASISWA AKUNTANSI UNITA Vol. 4 No. 1 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i1.1108

Abstract

Making a profit is the business is a goal of a company. Break Even Point (BEP) analysis is a way to see how total costs, expected profits, and sales volume correlate with each other. In addition, this analysis provides information about the margin of safety. This helps management pinpoint and explain the decline in sales so that the managed business does not suffer losses. This study aims to calculate the amount of profit growth of UD Terassusu in December 2023 using break even point data analysis. The results showed that there was a difference between the value of money and the amount achieved each month. It is very important to remember that the sales of a good company are always greater than the break-even point, which means that the company can achieve its profit target. Abstrak Memperoleh keuntungan atau laba adalah tujuan bisnis suatu perusahaan. Analisis Break Even Point (BEP) adalah cara untuk melihat bagaimana total biaya, keuntungan yang diharapkan, dan volume penjualan berkorelasi satu sama lain. Selain itu, analisis ini memberikan informasi tentang margin keamanan. Hal ini membantu manajemen menunjukkan dan menjelaskan penurunan penjualan sehingga bisnis yang dikelola tidak mengalami kerugian. Penelitian ini bertujuan untuk menghitung besarnya pertumbuhan laba UD Terassusu pada bulan Desember tahun 2023 dengan menggunakan analisis data break even point. Hasil penelitian menunjukkan bahwa ada perbedaan antara nilai uang dan jumlah yang dicapai setiap bulan. Sangat penting untuk diingat bahwa penjualan perusahaan yang baik selalu lebih besar daripada titik impas, yang berarti perusahaan dapat mencapai target keuntungannya.
ANALISIS BREAK EVEN POINT SEBAGAI ALAT PERENCANAAN LABA UD. TERASUSU.MONA12 DI TRENGGALEK Nurlita, Nava; Wahyuni, Khurin; Sukma, Rohany
JAMANTA : JURNAL MAHASISWA AKUNTANSI UNITA Vol. 4 No. 1 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i1.1108

Abstract

Making a profit is the business is a goal of a company. Break Even Point (BEP) analysis is a way to see how total costs, expected profits, and sales volume correlate with each other. In addition, this analysis provides information about the margin of safety. This helps management pinpoint and explain the decline in sales so that the managed business does not suffer losses. This study aims to calculate the amount of profit growth of UD Terassusu in December 2023 using break even point data analysis. The results showed that there was a difference between the value of money and the amount achieved each month. It is very important to remember that the sales of a good company are always greater than the break-even point, which means that the company can achieve its profit target. Abstrak Memperoleh keuntungan atau laba adalah tujuan bisnis suatu perusahaan. Analisis Break Even Point (BEP) adalah cara untuk melihat bagaimana total biaya, keuntungan yang diharapkan, dan volume penjualan berkorelasi satu sama lain. Selain itu, analisis ini memberikan informasi tentang margin keamanan. Hal ini membantu manajemen menunjukkan dan menjelaskan penurunan penjualan sehingga bisnis yang dikelola tidak mengalami kerugian. Penelitian ini bertujuan untuk menghitung besarnya pertumbuhan laba UD Terassusu pada bulan Desember tahun 2023 dengan menggunakan analisis data break even point. Hasil penelitian menunjukkan bahwa ada perbedaan antara nilai uang dan jumlah yang dicapai setiap bulan. Sangat penting untuk diingat bahwa penjualan perusahaan yang baik selalu lebih besar daripada titik impas, yang berarti perusahaan dapat mencapai target keuntungannya.
Meaningful Work in Digital Labour: A Qualitative Case Study of Live Streaming Hosts in Indonesia Nurlita, Nava; Arifianto, Chandra
Journal of Islamic Economics Perspectives Vol. 8 No. 1 (2026): Journal of Islamic Economics Perspectives
Publisher : Faculty of Islamic Economics and Business, State Islamic University of  Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/wn835e88

Abstract

The rapid development of the digital workforce in e-commerce has transformed the characteristics of work, including the role of live streaming hosts. However, empirical studies on how these workers interpret their work are still limited, particularly in the context of MSMEs in Indonesia. This study aims to explore how live streaming hosts interpret their work, how this work shapes personal meaning, and how this work generates social contributions using the Work and Meaning Inventory (WAMI). This study uses a qualitative approach with a case study design at Babayaga Online Store in Tangerang City. Data were obtained through in-depth interviews with three hosts and one business owner, supported by observation and documentation, and then analyzed thematically. The results show that the hosts interpret their work not only as a source of income, but also as a means of self-development, increasing self-confidence, and a space for self-expression. The three dimensions of work meaningfulness identified include positive meaning from interactions with audiences, meaning formation through developing communication skills and empathy, and motivation to benefit consumers and business aspirations. This study extends the application of WAMI to the context of the digital workforce in Indonesian MSMEs and emphasizes the importance of a work environment that supports the personal growth of digital workers.
Co-Authors Arifianto, Chandra Sukma, Rohany Wahyuni, Khurin