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All Journal Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Mediasi: Jurnal Pengabdian Masyarakat
Ruslang T, Ruslang T
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PENDAMPINGAN PENGEMBANGAN USAHA LAUNDRY BERBASIS BREAK EVEN POINT DAN DRYSHIFT TECHNOLOGY Sudirman, Sudirman; Ruslang T, Ruslang T; Usman, Usman
Mediasi: Jurnal Pengabdian Masyarakat Vol. 1 No. 4 (2025): Mediasi: Jurnal Pengabdian Masyarakat
Publisher : Media Literasi Indonesia

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Abstract

The laundry business in urban areas, including Parepare City, has seen rapid growth over the past five years, but many MSMEs still rely on traditional drying methods and non-data-driven cost management. This situation leads to unstable operations and intuitive business decisions. This Community Service (PKM) activity aims to improve cost management skills through Break Even Point (BEP) training and encourage operational optimization by introducing modern drying technology. The activity was held at Netla Laundry, Jln. Lingkar Lanyer Parepare, involving owners and employees. The methods used included counseling, interactive discussions, demonstrations, and technical assistance based on real business data. The activity results showed a significant increase in participants' understanding of cost structures, BEP calculations, and their application in determining prices and assessing investment feasibility. Participants also understood the advantages of modern drying technology over solar-based methods, including time efficiency and service stability. In conclusion, this assistance successfully strengthened Netla Laundry's managerial and operational capacity, as well as providing a foundation for technological transformation and increasing business competitiveness.
PENDAMPINGAN STRATEGI JEJARING USAHA DALAM MENDORONG KEMANDIRIAN EKONOMI PEREMPUAN ‘AISYIYAH KOTA PAREPARE Usman, Usman; Ruslang T, Ruslang T; Sudirman, Sudirman; Rahman, Abdul
Mediasi: Jurnal Pengabdian Masyarakat Vol. 1 No. 4 (2025): Mediasi: Jurnal Pengabdian Masyarakat
Publisher : Media Literasi Indonesia

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Business networking strategy mentoring for participants of the 'Aisyiyah Entrepreneurship School in Parepare City was conducted in response to the low utilization of business networks by female MSMEs, who have so far relied on limited relationships and have not optimized collaboration and digital networks. This activity aims to improve understanding and practical skills in building and mapping networks according to business needs. The mentoring was carried out through a participatory approach on November 1, 2025, at the 'Aisyiyah Multipurpose Building in Parepare City. The results of the activity showed a significant increase in participants' understanding of the benefits of networking, potential strategic partners, and the use of digital networks, in line with research findings from the past five years that emphasize the importance of networking in women's empowerment. Participants also demonstrated higher motivation to expand their business networks and begin planning community-based and digital collaborations. Thus, this activity was effective in strengthening participants' capacity to build targeted business networks, which ultimately supports the economic independence of 'Aisyiyah women and the aspirations of entrepreneurs in Parepare City.
ANALISIS BREAK EVEN POINT DALAM MENDORONG OPTIMALISASI LABA UMKM KULINER Sudirman, Sudirman; Nur, Muhammad; Usman, Usman; Ruslang T, Ruslang T
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 11, No 2 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v11i2.2597

Abstract

ABSTRAKAnalisis Break Even Point (BEP) memegang peranan penting dalam memastikan keberlanjutan usaha mikro, kecil, dan menengah di sektor kuliner. Tanpa pemahaman yang memadai terhadap BEP, pelaku usaha berisiko mengalami inefisiensi biaya, kesalahan dalam penetapan harga jual, dan ketidakmampuan memproyeksikan titik impas yang berdampak pada kerugian jangka panjang. Oleh karena itu, kemampuan menganalisis BEP menjadi dasar dalam perencanaan laba dan pengambilan keputusan strategis. Penelitian ini bertujuan mengkaji tingkat pemahaman pelaku usaha kuliner terhadap analisis BEP serta mengevaluasi dampak penerapannya dalam mengoptimalkan laba. Metode penelitian yang digunakan adalah quasi eksperimen dengan desain one group pretest and posttest serta pendekatan korelasional. Penelitian dilakukan pada Rumah Makan A2 Palekko tahun 2025. Hasil penelitian menunjukkan adanya peningkatan signifikan dalam tingkat pengetahuan pelaku UMKM setelah diberikan edukasi mengenai BEP, di mana 66,67% responden berada pada kategori tinggi. Biaya tetap terbesar tercatat pada komponen gaji karyawan sebesar Rp64.000.000, sedangkan biaya variabel terbesar berasal dari bahan baku sebesar Rp294.000.000. Berdasarkan perhitungan BEP, untuk memperoleh laba sebesar Rp12.000.000, penjualan minimum yang harus dicapai adalah 913unit nasi itik, 1.227 unit nasi ayam, dan 2.780 unit nasi ikan. Temuan ini menegaskan bahwa pemahaman dan penerapan analisis BEP berperan strategis dalam meningkatkan efisiensi operasional dan profitabilitas usaha kuliner.ABSTRACTBreak Even Point (BEP) analysis plays a crucial role in ensuring the sustainability of micro, small, and medium enterprises in the culinary sector. Without a proper understanding of BEP, businesses risk cost inefficiencies, pricing errors, and the inability to project break-even points, which can lead to long-term losses. Therefore, the ability to analyze BEP is fundamental to profit planning and strategic decision-making. This study aims to assess the level of understanding of BEP analysis among culinary businesses and evaluate the impact of its implementation on profit optimization. The research method used was a quasi-experimental approach with a one-group pretest and posttest design and a correlational approach. The study was conducted at the A2 Palekko Restaurant in 2025. The results showed a significant increase in the level of knowledge of MSMEs after being educated about BEP, with 66.67% of respondents in the high category. The largest fixed cost was recorded in the employee salary component of IDR 64,000,000, while the largest variable cost came from raw materials of IDR 294,000,000. Based on the BEP calculation, to obtain a profit of IDR 12,000,000, the minimum sales that must be achieved are 913 units of duck rice, 1,227 units of chicken rice, and 2,780 units of fish rice. These findings confirm that understanding and implementing BEP analysis plays a strategic role in increasing operational efficiency and profitability of culinary businesses.
Co-Authors Abdul Rahman Muhammad Nur Sudirman Sudirman Usman Usman