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All Journal Indonesian Accounting Research Journal AbdimasMu UMTAS: Journal of Community Service
Gandi
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Perhitungan Break Even Point (BEP) Sebagai Alat Perencanaan Laba Terhadap UMKM UD. Barokah Gandi; Kusumastuti, Endah Dwi
Indonesian Accounting Research Journal Vol. 5 No. 2 (2025): Indonesian Accounting Research Journal (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i2.5093

Abstract

Tujuan dari penelitian ini adalah untuk menghitung Break Even Point (BEP) yang dapat digunakan untuk UMKM UD. Barokah. Analisis data deskriptif kuantitatif merupakan metodologi penelitian yang digunakan. Langkah-langkah yang dilakukan penulis adalah menghitung biaya produksi per unitnya, menghitung total penjualannya, pengklasifikasian biaya ke dalam biaya tetap dan biaya variabel, menghitung margin kontribusi, margin kontribusi rasio dan margin kontribusi per unitnya. Selanjutnya penulis melakukan perhitungan titik impas dalam unit dan rupiah, terakhir yaitu perhitungan titik impas untuk merencanakan laba untuk mencapai target yang ditentukan. Berdasarkan hasil temuan penelitian ini, titik impas UMKM UD. Barokah adalah 31.599 unit, atau sebesar Rp. 94.797.005. Untuk mencapai target laba 20%, UMKM UD. Barokah harus menjual 143.928 unit produk batu bata, atau sebesar Rp. 431.783.299, untuk mencapai target penjualannya.
Developing Creativity in Fourth Grade Students through the Creation of Mosaic Artworks from Grains M. Iqbal; Intan; N. Hana; Windiyani; Herni; Azmi; Reza; Syifa; Gandi; Raisa; Laila; Asysyifa; Dian; Azki; Valerian; Ardi; Indra Gunawan; Asti Tri Lestari; Sri Sugiyarti; Sudarto M. Abukasim; Nouval Rumaf; Ari Wibowo
AbdimasMu UMTAS Vol. 4 No. 2 (2025): AbdimasMu UMTAS: Journal Of Community Service
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/amu.v4i2.8263

Abstract

This community service activity was motivated by the need to develop the creativity of elementary school students, particularly in expressing ideas and imagination into works of art. This activity aims to develop students' creativity, skills, and self-confidence through the creation of mosaic artwork using seeds. The subjects of this activity were 14 fourth-grade elementary school students. The method used was descriptive qualitative, with data collection techniques through observation, performance tests, and interviews. The data obtained were analyzed and presented descriptively to describe the process and results of the activity. The results of the community service show that students have high enthusiasm and activeness during the mosaic creation process. Students are able to express ideas and imagination creatively, produce diverse works, and demonstrate courage to express themselves and confidence in their work. In addition to developing creativity, this activity also supports the improvement of students' fine motor skills, accuracy, and patience through fun art learning. Thus, creating mosaic artwork using seeds can be an alternative art learning activity that supports the development of creativity and skills of elementary school students. Similar activities need to be carried out continuously with a variety of materials and techniques that are appropriate to the characteristics and abilities of students.
Co-Authors Ardi Ari Wibowo Asti Tri Lestari Asysyifa Azki Azmi Dian Endah Dwi Kusumastuti, Endah Dwi Herni Indra Gunawan intan laila M. Iqbal N. Hana Nouval Rumaf Raisa reza Sri Sugiyarti Sudarto M. Abukasim Syifa Valerian Windiyani