BREAK EVENT POINT PADA PENYUSUNAN ANGGARAN OPERASIONAL DI UNIVERSITAS XYZ

Hesti Zia Amelia (Departemen Akuntansi, Universitas Djuanda, Indonesia)
Indra Cahya Kusuma (Departemen Akuntansi, Universitas Djuanda, Indonesia)

Jurnal Akuntansi dan Bisnis Krisnadwipayana
Vol 11 No 1 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA

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).