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Analisis Break Even Point (BEP) dan Margin Of Safety (MOS) dalam Keputusan Perencanaan Laba pada Kedai Kopicab Bandar Lor Nadia Nurkholisa; Ahmad Idris; Karari Budi Prasasti
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 4 (2024): Oktober : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i4.2620

Abstract

Increasingly advanced developments and increasingly sophisticated technology have made the coffee business a promising business. This can be seen from the widespread sale of quality local coffee which is now everywhere, from roadside areas, business areas, to shopping centers. The goal of a company is definitely to make a profit. The aim of this research is to determine the minimum sales limit, sales planning, sales targets and sales safety limits using break even point (BEP) and margin of safety (MOS) analysis tools as profit planning decisions. The research method used in this research is quantitative descriptive type. The research was conducted at Kedai Kopicab which is located at Bandar Lor, Kec. Mojoroto, Kediri City, East Java. The sample in this research is all the costs incurred by Kedai Kopicab in selling Vietnam Drip products. Research data was obtained through the interview stage and financial reports held by Kedai Kopicab. The results of the research are that Kedai Kopicab wants an increase for the next three years of 10% each year and obtains a BEP value in 2024 of IDR 68,734,132, in 2025 of IDR 71,461,209, and in 2026 of IDR 74,738,514. However, even though the BEP value increases each year, the percentage obtained by Kedai Kopicab tends to decrease each year. This requires anticipating risks such as controlling costs, increasing sales, and adjusting selling prices.
ANALISIS BREAK EVEN POINT DAN PERENCANAAN LABA DALAM PENGAMBILAN KEPUTUSAN PADA DAPOER HnH Rahmi, Mega; Ramadhani, Ilas; Alhumairo, Kamila; Safitri, Lidia; Amanda, Putri; Putra, Yosep Eka
Management Studies and Business Journal (PRODUCTIVITY) Vol. 1 No. 12 (2024): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/fc0hxb27

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Break Even Point (BEP) dan Perencanaan Laba dalam mendukung pengambilan keputusan bisnis di Dapoer HnH, yang berlokasi di Jorong Kubu Rajo, Kelurahan Limo Kaum, Kecamatan Limo Kaum, Kabupaten Tanah Datar. BEP digunakan untuk menentukan titik impas, yaitu kondisi di mana pendapatan sama dengan total biaya sehingga tidak ada laba atau rugi. Margin kontribusi digunakan untuk mengukur kontribusi setiap unit penjualan dalam menutup biaya tetap dan menghasilkan laba. Metode penelitian ini bersifat deskriptif kuantitatif, dengan pengumpulan data keuangan dari Dapoer HnH yang relevan. Data dianalisis untuk menghitung BEP, margin kontribusi, serta perubahan laba berdasarkan berbagai skenario volume penjualan. Pendekatan ini mengevaluasi hubungan antara biaya, volume penjualan, dan laba, sehingga membantu Dapoer HnH dalam menyusun strategi bisnis yang lebih efektif. Hasil penelitian menunjukkan bahwa penerapan BEP membantu Dapoer HnH menentukan target penjualan minimum untuk mencapai impas, sementara perencanaan laba memberikan wawasan mengenai dampak perubahan volume penjualan terhadap profitabilitas. Penerapan kedua konsep ini memungkinkan Dapoer HnH merancang strategi keuangan yang lebih terinformasi, mengoptimalkan operasional, dan meningkatkan laba. Penelitian ini diharapkan dapat memberikan kontribusi signifikan bagi pengelolaan keuangan Dapoer HnH dan menjadi referensi praktis bagi pelaku usaha lain.
ANALISIS BREAK EVEN POINT DAN PERENCANAAN LABA DALAM PENGAMBILAN KEPUTUSAN PADA DAPOER HnH Rahmi, Mega; Ramadhani, Ilas; Alhumairo, Kamila; Safitri, Lidia; Amanda, Putri; Putra, Yosep Eka
Management Studies and Business Journal (PRODUCTIVITY) Vol. 1 No. 12 (2024): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/03pee724

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Break Even Point (BEP) dan Perencanaan Laba dalam mendukung pengambilan keputusan bisnis di Dapoer HnH, yang berlokasi di Jorong Kubu Rajo, Kelurahan Limo Kaum, Kecamatan Limo Kaum, Kabupaten Tanah Datar. BEP digunakan untuk menentukan titik impas, yaitu kondisi di mana pendapatan sama dengan total biaya sehingga tidak ada laba atau rugi. Margin kontribusi digunakan untuk mengukur kontribusi setiap unit penjualan dalam menutup biaya tetap dan menghasilkan laba. Metode penelitian ini bersifat deskriptif kuantitatif, dengan pengumpulan data keuangan dari Dapoer HnH yang relevan. Data dianalisis untuk menghitung BEP, margin kontribusi, serta perubahan laba berdasarkan berbagai skenario volume penjualan. Pendekatan ini mengevaluasi hubungan antara biaya, volume penjualan, dan laba, sehingga membantu Dapoer HnH dalam menyusun strategi bisnis yang lebih efektif. Hasil penelitian menunjukkan bahwa penerapan BEP membantu Dapoer HnH menentukan target penjualan minimum untuk mencapai impas, sementara perencanaan laba memberikan wawasan mengenai dampak perubahan volume penjualan terhadap profitabilitas. Penerapan kedua konsep ini memungkinkan Dapoer HnH merancang strategi keuangan yang lebih terinformasi, mengoptimalkan operasional, dan meningkatkan laba. Penelitian ini diharapkan dapat memberikan kontribusi signifikan bagi pengelolaan keuangan Dapoer HnH dan menjadi referensi praktis bagi pelaku usaha lain.
Analisis Penerapaan Cost-Volume-Profit (CVP) Untuk Perencanaan Laba pada UMKM Telur Gulung Aje Aflah Dinata; Muhammad Fajar A.D
Gudang Jurnal Multidisiplin Ilmu Vol. 3 No. 1 (2025): GJMI - JANUARI
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjmi.v3i1.1295

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Cost-Volume-Profit (CVP) sebagai alat bantu manajerial dalam perencanaan laba pada UMKM Telur Gulung Aje. Data yang digunakan dalam penelitian ini merupakan data sekunder yang mencakup biaya bahan baku, biaya overhead, dan biaya tenaga kerja selama satu bulan operasional. Penelitian ini tidak memanfaatkan analisis seperti perunit produk karena keterbatasan data yang tersedia, melainkan menggunakan pendekatan data agregat untuk menghitung kontribusi margin, break-even point, dan target laba. Hasil penelitian ini menunjukkan bahwa meskipun UMKM tidak mencatat data penjualan secara rinci, pendekatan CVP tetap dapat memberikan gambaran yang jelas tentang hubungan antara biaya, volume penjualan, dan laba yang dihasilkan. Temuan ini memberika implikasi praktis bagi UMKM dalam meningkatkan efisiensi biaya dan Menyusun strategi perencanaan laba yang lebih baik.
ANALISIS BREAK EVEN POINT SEBAGAI PERENCANAAN LABA PADA UMKM AYCA OPAK GAMBIR DI KECAMATAN KANIGORO BLITAR Nofitasari, Dian; Pravitasari, Dyah
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.15071

Abstract

MSME businesses have a major contribution to the economy of Indonesian society, because this type of business has a role in providing employment opportunities. Every entrepreneur definitely wants his business to run well and produce maximum profits, just like MSME Ayca Opak Gambir. However, the owner's profit planning is still limited to estimates with the assumption that the more products sold, the more profits he will receive.The aim of the research is to carry out calculations break even point so that find out the break even point and margin of safety to know percentage reducing sales to safe limits and trying to plan the desired profit, but before that, first separate costs which have not been done before. The method used is a descriptive quantitative method. The data sources used are primary data in the form of interviews with business owners and documentation in the form of financial reports. The results of this research are break even point will be achieved at a sales volume of IDR 286,139,344 or 5,752 units. for safe limits o rmargin of safety is 32% or IDR 133,860,656. If you want a profit increase of 110%, the owner can make sales of IDR 429,222,295 or a total of 8,628 units. Keywords : Break Even Point, Margin Of Safety, Profit Planning
Penerapan Analisis Titik Impas Sebagai Dasar Perencanaan Laba Di Pt Indofood CBP Sukses Makmur Tbk Anindita, Alya; Elza Surachman, Ade; Nur Jannah, Fitri Ussaefa
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 1 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/cs6fac13

Abstract

The main goal of the company is to achieve sustainable growth and increase profits through effective business strategies, including boosting sales in terms of both volume and revenue, which significantly affect profit achievement. Break-even analysis is essential for estimating the profits from product sales. This study aims to evaluate the application of break-even analysis in profit planning at PT Indofood CBP Sukses Makmur Tbk. The research uses a qualitative method with descriptive data from the company's financial reports, books, and journals as secondary data sources. The sampling technique employed is purposive sampling, with a sample of financial reports from 2019 to 2023. The results indicate that the company’s sales have exceeded the established break-even point. However, to maximize profits, the company needs to implement effective marketing strategies, such as attractive promotional pricing while ensuring that revenues remain above the break-even point. Furthermore, a product bundling strategy can significantly increase sales volume, which is crucial for cost efficiency, competitiveness, and achieving the company’s growth targets.
Analisis cost volume profit (CVP) untuk perencanaan laba pada PT. Hasjrat Abadi Manado Silangen, Novia Astrid; Saerang, David Paul Elia; Latjandu, Lady Diana
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.261

Abstract

Analysis is a tool that helps managers make business decisions regarding production volume, sales, costs, and profits within a company. This study aims to demonstrate the expected sales profit for 2023 based on the company's planning by analysing and determining the profit planning using cost volume profit at PT. Hasjrat Abadi Manado. The research findings show that the contribution margin and contribution margin ratio for 2023 are IDR 221,208,800,000, with a contribution margin ratio of 98.97%. The company's break-even point in terms of rupiah is IDR 1.090.997.603,280 and in units, it is 362 units. The Margin of Safety obtained is IDR 222.328.802.397 with a ratio of 99.51%. The company's profit target for 2023 is 45% of sales, which is IDR 100,538,910,000. This shows that the company has achieved its profit target, but it is important to maintain financial stability and continue to grow moving forward.
Analisis Cost-Volume-Profit Berbantuan Aplikasi Microsoft Excel sebagai Alat Perencanaan Laba pada Konveksi Manz Jaya Abadi Hidayat, A'rifa Ghassani; Burhany, Dian Imanina
Indonesian Accounting Research Journal Vol. 5 No. 1 (2024): Indonesian Accounting Research Journal (October 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i1.6187

Abstract

Micro Small and Medium Enterprises (MSMEs) are a part of the Indonesian economy that has great potential to improve people's welfare. The main objective in establishing a MSMEs is to obtain maximum profit. Many SMEs have not achieved maximum profit because they do not do profit planning. Manz Jaya Abadi Convection is one of the MSMEs that has not yet made profit planning. The purpose of this reasearch is to conduct profit planning using cost-volume-profit (CVP) analysis assisted by microsoft excel application. The type of research used is descriptive using analytical tools such as contribution margin, break-even point, sales analysis, margin of safety, degree of operating leverage and multi-product break-even point at Manz Jaya Abadi Convection. The result of this study is the design of applications using Microsoft Excell to assist in conducting CVP analysis as a profit planning tool that can be used regardless of time and product type.
Analisis Break Even Point Sebagai Alat Perencanaan Laba Jangka Pendek Pada CV. Abadi Bata Pangkalan Balai Sri Sutandi; Lia Sari; Masnoni; Hilwa Anggraini; Irsan
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 3 No. 1 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 3 No 1 (Desember 2019)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

CV. Abadi Bata Pangkalan Balai is a company engaged in the production and marketing of bricks. To get the data the author uses interviews, observation and library research. Based on the data and information obtained, it is known that the company has not classified the costs experienced by the company into fixed costs and variable costs, so the company has not been able to calculate the break even point and margin of safety which the company can use as a company profit planning tool. Based on the literature review, the authors analyze cost classification, break even point calculation, profit planning and margin of safety. From the analysis carried out, the authors can conclude that in profit planning using break even point calculations, data on fixed costs and variable costs is needed. Furthermore, break even point analysis can be used to predict costs that will occur to expect the achievement of certain profits. The author also suggests that the company's management consider using break even point analysis as a profit planning tool and the company should make a margin of safety calculation so that the company can know how much sales volume is safe for the company so that it does not suffer losses.
Analisis Break EventPoint (BEP) Ssebagai Alat Perencanaan Laba Pada UKM Kopi Toraja KOPITOR Rono, Tia Marlinda; Palame, Junihetti
Journal of Marketing Management and Innovative Business Review Vol. 2 No. 1 (2024): Mariobre, June 2024 (ISSN : 3031-4208)
Publisher : Master of Management Study Program, Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63416/mrb.v2i1.223

Abstract

Tujuan dari penelitian ini adalah untuk menentukan berapa banyak unit yang harus dijual untuk mencapai titik impas, yang berarti mereka tidak akan menderita rugi atau memperoleh keuntungan. Fokus penelitian ini adalah Break Even Point, jadi berapa unit penjualan yang harus dicapai Usaha Kecil Menengah Kopi Toraja Kopitor untuk mencapai titik BEP. Untuk menguraikan data yang dikumpulkan dari hasil penelitian ini maka digunakan jenis penelitian deskriptif kuantitatif. Satuan pengamatan penelitian ini adalah Usaha Kecil Menengah Kopi Toraja Kopitor, sehingga satuan analisisnya adalah harga jual dan biaya dari UKM Kopi Toraja Kopitor. Dari hasil penelitian yang telah dilakukan, maka dapat diketahui bahwa jumlah biaya tetap dalam memproduksi kopi bubuk dengan merek Robusta, Usaha Kecil Menengah Kopi Toraja Kopitor pada periode bulan Mei hingga Juni tahun 2023 adalah sebesar Rp. 8.893.750,- dan jumlah biaya variable sebesar Rp. 4.446.875,-. Dari hasil analisis penelitian yang dilakukan di Usaha Kecil Menengah Kopi Toraja Kopitor bulan Mei hingga Juni tahun 2023 diperoleh peneriman sebesar Rp. 52.938.988,095.

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