Hesti Zia Amelia
Departemen Akuntansi, Universitas Djuanda, Indonesia

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BREAK EVENT POINT PADA PENYUSUNAN ANGGARAN OPERASIONAL DI UNIVERSITAS XYZ Hesti Zia Amelia; Indra Cahya Kusuma
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 1 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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Abstract

This study aims to determine the components, calculations, and magnitude of the break event and shutdown point in preparing the budget at XYZ University. This research is a quantitative descriptive research method. Calculating the BEP in compiling a university's operating budget is very important so that it can be known how many students are accepted to reach the breakeven point (BEP).