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All Journal Indonesian Accounting Literacy Journal
Riptiandi, Akmal Firli
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Perhitungan Titik Impas sebagai Dasar Perencanaan Laba Riptiandi, Akmal Firli; Indrawati, Lili; Sudradjat, Sudradjat; Surya, Rendra Trisyanto
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.5092

Abstract

This research takes place at Kueqoe MSMEs which have not calculated the break event point, the purpose of this study is to calculate the number of Break-Even Points (BEP) at Kueqoe MSMEs. The research method used is quantitative. By classifying costs into fixed costs and variable costs, calculating contribution margins, BEP, sales volume targets. Based on the calculation, the resulting BEP is IDR 435,610.582. The results of this study are expected to help companies in planning optimal profits through BEP calculations.
Co-Authors Lili Indrawati Sudradjat Sudradjat SURYA, Rendra Trisyanto