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All Journal EBISMA: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Yable, Welly Salomi
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Economics, Econometrics & Finance

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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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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.
Pengaruh Keragaman Produk Dan Harga Terhadap Keputusan Pembelian Kain Batik Papua (Studi Kasus: Toko Batik Papua Kota Sorong) Yable, Welly Salomi; Muskita, Susana Magdalena Welly
EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 1 No. 02 (2025): EBISMA: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi

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Batik is the work of the Indonesian people which is a combination of art and technology by the ancestors of the Indonesian nation. Indonesian batik can develop to an unparalleled level both in design/motif and process. A variety of batik patterns that contain full meaning and philosophy. This research aims to find out how the diversity of products. This sampling method ensures that the sample is representative of the target population and can be used to make conclusions that can be applied to the entire population. The data analysis method used in this study is the regression analysis method. This regression analysis method involves using statistical models to evaluate the relationship between independent variables (product diversity) and dependent variables (buyer consumer satisfaction). Based on the gender respondent table above, 80 respondents who were the subjects of this study were about 60 (25.00%) men and about (20 75.00%) respondents from the age of 18 respondents, and about 20 (20.25%) of respondents' data based on age, there were 80 respondents who were sampled in this study, respondents aged 18 about 25 or (31.25%) and From the data above, there is also an age of 1924 years around 32 respondents or (40.00%) and for that 25-year-old respondents Diversity affects consumer satisfaction, which means that the more consumers are interested in the diversity of products sold, the higher, in the decision to buy Papuan batik cloth is good. In the purchase decision variable in general, it is at a good interpretation value Then Papuan batik fabric must offer a price that is in accordance with consumer power, because that way it can attract buyers' interest so that consumers do not switch to competitors who have a fairly cheaper price.
Co-Authors Hamdika, Ghazali Kbarek, Eugenia Muskita, Susana Magdalena Welly Rewetwa, Elsa Febrianti Sipayung, Victor S.