Analisis Break Even Point sebagai Alat Perencanaan Laba pada CV Angin Mamiri Bitung

Authors

  • Indah Nur Ainy Rachman Sam Ratulangi University
  • Stanly W. Alexander Sam Ratulangi University
  • Lady Diana Latjandu Sam Ratulangi University

DOI:

https://doi.org/10.58784/mbkk.171

Keywords:

break-even point, profit planning, margin of safety

Abstract

This research aims to analyze the break-even point as a profit planning tool at CV.Angin Mamiri Bitung. The type of research used is descriptive qualitative research. The data used are primary data collected through observation, interviews, and documentation methods. The results of the research indicate that the company has achieved sales above the break-even point, indicating that the company has generated profits in 2022 and 2023. Calculation of the break-even point assists in determining the margin of safety. The results for the margin of safety of CV. Angin Mamiri Bitung are within a safe limit, meaning that if the company experiences a decrease in sales volume, it will not have a significant impact if it remains above the calculated break-even point.

Downloads

Download data is not yet available.

References

Alfisyahr, R., & Devita, L. D. R. (2021). Manajemen penjualan. Tim UB Press.

Ali, B. J., Saleh, Akoi, S., Abdulrahman, A. A., Muhamed, A. S., Noori, H. N., Anwar, G. (2021). Impact of service quality on the customer satisfaction: Case study at online meeting platforms. International journal of Engineering, Business and Management, 5(2), 65–77. https://dx.doi.org/10.22161/ijebm.5.2.6.

Anwar, K. (2017). Analyzing the conceptual model of service quality and its relationship with guests satisfaction: a study of hotels in Erbil. The International Journal of Accounting and Business Society, 25(2), 1–16. https://doi.org/10.21776/ub.ijabs.2017.25.2.01.

Bahi, N. S. C. (2023). Hubungan pasar Indonesia dan AS dalam isu inflasi global. Riset Akuntansi Dan Portofolio Investasi, 1(1), 17–21. https://doi.org/10.58784/rapi.32.

Dunia, F., A., Abdullah, W., & Sasongko, C. (2019). Akuntansi baya. Edisi lima. Salemba Empat.

Kharismawati, Z., Dewi, I., & Zaenuddin. (2021). Analisis Break Even Point (BEP) sebagai alat perencanaan laba bagi manajemen. Conference on Economic and Business Innovation (CEBI), 1(1), 34–45. https://jurnal.widyagama.ac.id/index.php/cebi/article/view/90.

Liestiana, T. P., & Novianty, I. (2021). Perhitungan Break Even Point (BEP) dan Margin of Safety (MOS). Indonesian Accounting Literacy Journal, 01(03), 549–562. https://doi.org/10.35313/ialj.v1i3.3218.

Maruta, H. (2018). Analisis Break Even Point (BEP) sebagai dasar perencanaan laba bagi manajemen. JAS (Jurnal Akuntansi Syariah), 2(1), 9-28. https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/129.

Manuho, P., Makalare, Z., Mamangkey, T., & Budiarso, N. S. (2021). Analisis Break Even Point (BEP). Jurnal Ipteks Akuntansi bagi Masyarakat (JIAM), 5(1), 21-28. https://doi.org/10.32400/jiam.5.1.2021.34692.

Mangero, H. B., & Kirauhe, R. (2023). Deteksi fenomena "market shock" di Indonesia dalam isu likuidasi perbankan AS. Riset Akuntansi Dan Portofolio Investasi, 1(1), 22–32. https://doi.org/10.58784/rapi.33.

Qader, K. S., Hamad, H. A., Gardi, B., Hamza, P. A., & Anwar, D. G. (2021). The role of sophisticated accounting system in organizational planning. International Journal of Advanced Engineering, Management and Science, 7(10), 28-38. https://journal-repository.com/index.php/ijaems/article/view/4220

Ramadhan, A. A., & Setiawan, B. A. (2024). Analisis break even point dan margin of safety sebagai perencanaan laba pada Depot Air Minum Aulia Tirta Kabupaten Bekasi. Jurnal E-Bis, 8(1), 372-381. https://doi.org/10.37339/e-bis.v8i1.1451.

Rasyiddin, A., Dharma, B., & Siahaan, F. S. (2022). Perbandingan keuangan berdasarkan teori-teori laba secara kualitatif. Jurnal Ekonomi, Bisnis Dan Humaniora, 1(2). https://eksishum.untara.ac.id/index.php/eksishum/article/view/23.

Rusadi, L. A., Somad, T. R., & Kusumastuti, R. (2023). Analisis perencanaan laba yang diharapkan menggunakan analisis CVP. Ekalaya: Jurnal Ekonomi Akuntansi, 1(2), 33-45. https://doi.org/10.59966/ekalaya.v1i2.122.

Sinambela, E. A., Darmawan, D., Gardi, B., & Malaihollo, F. J. (2022). Cost control through break even point analysis. International Journal of Service Science, Management, Engineering, and Technology, 1(3), 1-3. https://ejournalisse.com/index.php/isse/article/view/12.

Sumarsan, T. (2022). Akuntansi dasar: Siklus akuntansi perusahaan jasa dan perusahaan dagang. Campustaka.

Wibowo, E. W., & Harahap, S. (2023). Pengaruh penggunaan break-even point dalam perencanaan, pengendalian, dan pengambilan keputusan pada PT. Derazona Air Service. ESENSI: Jurnal Manajemen Bisnis, 26(3), 144-154. https://ibn.e-journal.id/index.php/ESENSI/article/view/847.

Yulianto, Z. (2018). Analisis biaya volume laba untuk perencanaan laba pada Perusahaan Es Batu Camplong di Sampang. AKTIVA Jurnal Akuntansi dan Investasi, 3(1), 76-89. http://ejournal.unira.ac.id/index.php/jurnal_aktiva/article/view/460.

Yusuf, M. (2014). analisa Break Event Point (BEP) terhadap laba perusahaan. Esensi: Jurnal Bisnis dan Manajemen, 4(1), 49-66. https://doi.org/10.15408/ess.v4i1.1955

Downloads

Published

2024-08-22

How to Cite

Rachman, I. N. A., Alexander, S. W., & Latjandu, L. D. (2024). Analisis Break Even Point sebagai Alat Perencanaan Laba pada CV Angin Mamiri Bitung. Manajemen Bisnis Dan Keuangan Korporat, 2(2), 236–247. https://doi.org/10.58784/mbkk.171

Issue

Vol. 2 No. 2 (2024)

Section

Articles

License

Copyright (c) 2024 Indah Nur Ainy Rachman, Stanly W. Alexander, Lady Diana Latjandu

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Under this license then authors free to:

  • Share - copy and redistribute the material in any medium or format.
  • Adapt - remix, transform, and build upon the material for any purpose, even commercially.

The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:

  • Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  • No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.


Notices:

  • You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
  • No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.