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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat
Rr Yoppy Palupi Purbaningsih
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

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Perhitungan Break Even Point (BEP) sebagai Strategi Pengendali Keuangan pada UMKM Desa Wisata Curug, Kabupaten Bogor Rr Yoppy Palupi Purbaningsih
Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Vol. 2 No. 4 (2025): Oktober: Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/bersama.v2i4.2286

Abstract

This community service activity aims to improve the financial literacy of Micro, Small, and Medium Enterprises (MSMEs) through targeted training in calculating the Break Even Point (BEP) as a financial control tool. BEP, or break-even point, is the specific point at which total revenue equals total costs, allowing businesses to determine the minimum sales volume required to avoid losses. The activity was held in the Curug Tourism Village in Bogor Regency, with 27 MSMEs from various business sectors actively participating. The implementation method included outreach, training sessions, practical BEP calculations using participants' actual business data, and post-training mentoring to ensure long-term learning. The results of the activity demonstrated a significant improvement in participants' understanding of the BEP concept and its practical application in determining selling prices, production volumes, and cost control. Therefore, the application of BEP analysis is a crucial and effective strategy in supporting the sustainability and operational efficiency of MSME businesses.
Determinasi Kinerja Keuangan Perusahaan Manufaktur: Peran Modal Intelektual, Struktur Modal dan Ukuran Perusahaan Rr Yoppy Palupi Purbaningsih
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 6 No. 1 (2026): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v6i1.3413

Abstract

Knowledge plays a crucial role in corporate value, as this asset significantly determines the company's overall value. These intangible assets include positive shareholder equity, strong financial performance, the company's intellectual capabilities, and cost efficiency, which can drive improved financial performance and competitive advantage. All of these factors contribute to continuous innovation, known as intellectual capital. Company size, as reflected in its assets, indicates the company's level of prosperity. Additional financing in the form of capital is used wisely to support company operations, thereby increasing profits. The subjects of this study were companies operating in the manufacturing sector and listed on the Indonesia Stock Exchange (IDX). The observation period ran from 2020 to 2024. The complete sample in this study consisted of 16 companies selected using a purposive sampling technique. Sample data were collected using a purposive sampling method, while data analysis was conducted using eViews. The results revealed that, separately, Intellectual Capital had a significant impact on Financial Performance. Conversely, Capital Structure and Company Size did not show a significant influence on Financial Performance when viewed separately. However, simultaneously, Intellectual Capital, Capital Structure, and Company Size have a significant influence on Financial Performance.
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