<![CDATA[Purpose: This study aims to analyze the application of Cost–Volume–Profit (CVP) analysis as a profit planning tool at Aqofa's Dormitory in Kubu Raya Regency by examining the contribution margin, break-even point, margin of safety, and degree of operating leverage. This study addresses the limited application of CVP analysis in micro-scale dormitory businesses.Research Methodology: This study employed a qualitative case study approach. Data were collected through in-depth interviews, observation, and documentation. Financial records and supporting documents provided by the business owner were analyzed to evaluate cost, occupancy, and profit relationships.Results: The findings show that the dormitory achieved a contribution margin ratio of 95.83%, indicating strong capacity to cover fixed costs and generate profit. The break-even point was IDR 14,402,210, equivalent to two occupied rooms. The margin of safety reached 50%, while the degree of operating leverage was 2, indicating relatively stable profitability.Conclusions: CVP analysis is an effective profit planning tool for micro-scale dormitory businesses as it helps evaluate cost structures, occupancy levels, and profit performance.Limitations: This study focuses on a single dormitory business and one observation period, limiting generalizability.Contributions: This study extends the application of CVP analysis in micro-scale service businesses and provides practical insights for dormitory owners in managing costs, pricing, and profit planning.]]>
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