Indonesian Accounting Literacy Journal
Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)

Perhitungan Titik Impas sebagai Dasar Perencanaan Laba

Riptiandi, Akmal Firli (Unknown)
Indrawati, Lili (Unknown)
Sudradjat, Sudradjat (Unknown)
Surya, Rendra Trisyanto (Unknown)

Article Info

Publish Date
18 Nov 2025

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.

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Journal Info
Indonesian Accounting Literacy Journal
Website

Abbrev

ialj

Publisher

Politeknik Negeri Bandung

Subject

Description

The Indonesian Accounting Literacy Journal (e-ISSN: 2747-1918) encourages the application of articles reporting the results of accounting research both explaining and illustrating related research methodology. IALJ publishes three times a year in November, March and July for the broad area of ...