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All Journal Priviet Social Sciences Journal Accounting Student Series on Emerging Trends
Hasnidar Hasnidar
Universitas Halu Oleo
Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Development of a Break-Even Analysis (BEA) model for setting the selling price of marine product MSMEs Vina Olivia Pebrianty; Si Made Ngurah Purnaman; Syaiah Syaiah; Hasnidar Hasnidar; Aisyah Muthiah Salsabila
Priviet Social Sciences Journal Vol. 6 No. 2 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i2.1168

Abstract

This study aims to develop an applicative Break-Even Analysis (BEA) model to support pricing decisions for seafood processing MSMEs in Kendari City. Most MSMEs in this sector still set selling prices intuitively due to a limited understanding of cost accounting and incomplete financial records. This study employed a descriptive quantitative approach with a field study design, using questionnaires, interviews, observations, and documentation to collect data from MSMEs that met the research criteria. The BEA model was developed based on fixed costs, variable costs, production volume, and selling price. The results indicate that the BEA model is easy to apply, suitable for MSMEs with simple bookkeeping practices, and capable of generating accurate break-even points and minimum selling price calculations. After applying the model, MSME owners demonstrated an improved understanding of cost structures and were able to determine selling prices and profit margins more rationally. These findings confirm that BEA enhances cost awareness and supports more efficient decision-making. Overall, this study provides a practical managerial tool that can be utilized by MSMEs, local government agencies, and academic institutions to strengthen financial literacy and pricing strategies in the seafood-processing sector.
KESALAHAN KONSEPTUAL DALAM AKUNTANSI: STUDI DESKRIPTIF PADA MAHASISWA Hasnidar Hasnidar
Accounting Student Series on Emerging Trends Vol. 1 No. 02 (2026): Harmonisasi Tata Kelola Keuangan: Optimalisasi Kinerja Korporasi, Akuntabilita
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.2.2026.10

Abstract

Conceptual errors in accounting are not exclusive to introductory courses; they persist and take more complex forms in intermediate-level courses. This study aims to describe the types of conceptual errors most frequently observed among accounting students during the teaching of Intermediate Financial Accounting 1 and 2, and to explore the contributing factors underlying these errors based on direct classroom experience. Using a qualitative descriptive approach grounded in practitioner observation, data were gathered through systematic classroom observation, analysis of student assignments and examination scripts, and informal reflective discussions with students across multiple semesters. Two dominant themes of conceptual error were identified that (1) misunderstanding of the recoverable amount concept and impairment recognition under PSAK 48; and (2) confusion in distinguishing temporary and permanent differences in deferred tax accounting under PSAK 46. Contributing factors include weak retention of foundational concepts from prior accounting courses, difficulty abstracting multi-standard interactions, and over-reliance on procedural memorization. This study contributes to accounting education literature by offering classroom-grounded, observational insights into conceptual error patterns at the intermediate level, with practical implications for instructors of intermediate accounting courses.
Co-Authors Aisyah Muthiah Salsabila Si Made Ngurah Purnaman Syaiah Vina Olivia Pebrianty