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Restu Noviana, Anggie
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Economics, Econometrics & Finance

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ANALISIS BREAK EVENT POINT (BEP) SEBAGA ALAT PERENCANAAN PENJUALAN PADA TINGKAT LABA YANG DIHARAPKAN (Studi Kasus PTPN VII Unit Bekri Tahun 2016-2018) Restu Noviana, Anggie
DINAMIKA (Jurnal Manajemen Akutansi Bisnis dan Kewirausahaan) Vol. 6 No. 1 (2020): Jurnal DINAMIKA
Publisher : DINAMIKA (Jurnal Manajemen Akutansi Bisnis dan Kewirausahaan)

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Abstract

The method used by researchers is the Quantitative Analysis method. Data collection techniques based on literature study, field studies, and interviews. The analytical tool used in this study is Break Event Point (Break-even Point), Contribution Margin Ratio (comparison of income from sales difference and variable costs represented), Margin Of Safety (safety limit). Analysis Results from the discussion, Calculation of Break Event Point (BEP) before determining Profit at PTPN VII Bekri Unit, Central Lampung in 2016 Palm Oil production reached Break Event Point (BEP) of Rp. 28,515,678,884 or at the time of sale 3,738,501 kg. and for Palm Oil production of Rp. 835,512,136 and at the time of sale 231,711 kg. In 2017 Palm Oil production reached a Break Event Point of Rp. 17,538,148,989 and at the time of sales 2,722,395 kg, and at the production of palm kernel oil Rp. 769,526,689 and at the time of sale 194,096 kg. In 2018 palm oil production will reach Rp. 103,144,553,486 and at the time of the sale of 16,001,461 kg. and for palm kernel oil production of Rp. 1,517,966,631 and at the time of sale 419,542 kg. Can also be known Break Event Point (BEP) after Determination of Profit on Palm Oil Production in 2016 amounting to Rp. 21,573,659,680 or 2,502,746 kg, in 2017 Rp. 18,453,624,090 or 2,090,759 kg, and in 2018 the amount of Rp. 73,391,316,904 or 10,990,240 Kg. Break Event Point (BEP) after Determination of Profit on Palm Oil Production in 2016 amounting to Rp. 827,479,773 or 200,644 kg, in 2017 amounting to Rp. 764,614,817 or 175,816 kg, and in 2018 the amount of Rp. 1,294,093,854 or 305,397 kg.
ANALISIS BREAK EVENT POINT (BEP) SEBAGA ALAT PERENCANAAN PENJUALAN PADA TINGKAT LABA YANG DIHARAPKAN (Studi Kasus PTPN VII UNIT BEKRI TAHUN 2016-2018) Restu Noviana, Anggie; Suhada, Bambang
DINAMIKA (Jurnal Manajemen Akutansi Bisnis dan Kewirausahaan) Vol. 6 No. 2 (2020): Jurnal DINAMIKA
Publisher : DINAMIKA (Jurnal Manajemen Akutansi Bisnis dan Kewirausahaan)

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In business activities in this era of globalization, technological developments are needed to expand business networks. The level of competition that is quite tight makes business actors more innovative in carrying out marketing activities for their products and services. This study aims to determine the effect of promotion through social media and word of mouth on consumer decisions in choosing a wedding organizer. This type of research is quantitative data analysis and in this study using descriptive analysis method to collect data in the field by taking samples from a population of 60 respondents to consumers of Art Project Lampung. Test requirements analysis using normality test, linearity test and homogeneity test. Testing the analysis model using multiple regression models, partial test (t test), simultaneous test (F test), and the coefficient of determination (R2). And using statistical hypothesis testing. Based on the results of research with multiple linear regression analysis with t test, it was found that promotion through social media had a positive and significant effect on consumer decisions to choose a wedding organizer, while word of mouth had a positive and insignificant effect on consumer decisions to choose a wedding organizer. From the F test, it is found that promotion through social media and word of mouth simultaneously has a significant influence on consumer decisions to choose a wedding organizer.
Co-Authors Suhada, Bambang