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ANALISA TERHADAP PERAN UMKM DALAM PEREKONOMIAN INDONESIA Baginda C L S; Dea Alfianti; Ira Fitriani; Zaskia R L S
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 1 No. 5 (2024): November
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v1i5.2831

Abstract

Small and Medium Enterprises (MSMEs) are productive businesses owned by individuals or single business entities and qualify as micro businesses. MSMEs are businesses that operate independently and have no direct or indirect links with medium or large scale companies. This research aims to determine the role of MSMEs in participating in developing the Indonesian economy. The research method used is the literature review research method which is carried out by searching, collecting and analyzing data sources from various previously published scientific works. From the results of this research, MSMEs in Indonesia play a very important role in the economy, functioning as providers of employment, supporters of local products, and significant contributors to GDP. As well as supporting the stability of the Indonesian economy. MSMEs also experienced development from 2020 – 2023. When Indonesia experienced the Covid-19 pandemic, the economy which occurred this year declined so drastically that several MSMEs experienced losses. But in 2021 the Indonesian economy will begin to experience slow improvement.
ANALISA CONTRIBUTION MARGIN TERHADAPPERENCANAAN PENJUALAN PRODUK PADA TOKO ROTI BEKASI Baginda Cristian L. Siburian; Dea Alfianti; Ira Fitriani; Sazkya Renata L. Siregar
JISOSEPOL: Jurnal Ilmu Sosial Ekonomi dan Politik Vol. 2 No. 2 (2024): JISOSEPOL : Jurnal Ilmu Sosial Ekonomi dan Politik, Edisi Juli-Desember 2024
Publisher : Samudra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61787/9g28qn91

Abstract

This study aims to analyze the break-even point of a company using a contribution margin approach to determine the required sales volume to achieve the target profit. The research method used in this study is quantitative. The scope includes collecting data from income statements, covering aspects such as selling price per unit, variable costs, contribution margin, and sales composition. This data is analyzed by calculating the contribution margin per unit and total sales, which are then subtracted by fixed costs to calculate net income. This analysis applies the contribution margin formula and the contribution margin ratio to calculate the level of operational activity needed to achieve the profit target or break-even point. The results of this study are expected to provide guidance for the company in sales planning and strategic decision-making related to cost and profit management.