Main Content
Lembaga Kita Journal Portal

Abstract

The purpose of this research is to determine and analyze the Zein Store Konveksi's profit plan by calculating the break-even point. In planning profits, entrepreneurs must pay attention to profits and costs to achieve the desired profit goals. Break Even Point (BEP) can help in evaluating the financial management of Zein Store convection, to ensure that the business can reach the point when revenue equals total costs (fixed costs and variable costs), so it does not experience losses. The method used is descriptive with a quantitative strategy. Data was obtained directly through interviews with the owner of Konveksi Zein Store. The analysis tool used is Break even point. The research results show that Konveksi Zein Store has succeeded in reaching the break-even point and even managed to obtain high profits. After carrying out the analysis, the Zein Store Convection break-even point (BEP) method is suitable as a profit planning tool to find out at which sales the break-even point will be achieved.

Keywords

Break Even Point Profit Planning Fixed Cost Variabel Cost

How to Cite

Citation Format
Nur Paujiah, A., & Isyanto, P. (2024). Analisis Break Even Point Sebagai Alat Perencanaan Laba pada Konveksi Zein Store. LANCAH: Jurnal Inovasi Dan Tren, 2(2b), 694~701. https://doi.org/10.35870/ljit.v2i2b.2833

References

11 References
  • Arrasy, Agita, Anggita Swestiana, Aulia Rizky, Chamma Fitri, and Lestya Aqmarina. 2023. Pariwisata Dan Ekonomi Kreatif 2023/2024.
  • Fauzi, Achmand, Eva Rukmayani, Gabriella Estevani, Nurmila Gumelarasati, and Muhammad Kadifa Fahrezi. 2024. “Analisis Break Even Point (BEP) Sebagai Alat Perencanaan Laba.” Jurnal Bisnis Dan Ekonomi 2(1):83–102. doi: 10.61597/jbe-ogzrp.v2i1.25.
  • Hayati, Nurul. 2023. PERENCANAAN LABA DENGAN PENDEKATAN MARGIN KONTRIBUSI PADA PABRIK ROTI BAKVIA KJ LUBUK BUAYA KECAMATAN KOTO TANGAH KOTA PADANG. Vol. 4. Padang: Universitas Muhammadiyah Sumatera Barat.
  • Naning Fatmawatie. 2021. “Implementation of Break Event Point Analysis and Margin of Safety in Profit Planning.” Idarotuna : Journal of Administrative Science 2(2):132–46. doi: 10.54471/idarotuna.v2i2.20.
  • Nor, Isnaniah, M. Zaini, and Umar Hi Salim. 2021. “Analisis Break Even Point Pada Usaha Dagang Az-Zahra Di Jalan Gerilya Samarinda.” Cahaya Mandalika 562–79.
  • Nuryadi. 2022. “Analysis Break Even Point in Epic Sewing House Ward in Mojokerto.” International Journal of Global Accounting, Management, Education, and Entrepreneurship 2(2):113–21. doi: 10.48024/ijgame2.v2i2.62.
  • Putri, Atika Indah, Karona Cahya Susena, and Suswati Nasution. 2023. “An Analysis Of Break Even Point (BEP) In Profit Planning At Kerupuk Sri Rasa Factory In Bengkulu.” Jurnal Akuntansi, Manajemen Dan Bisnis Digital 2(1):41–46. doi: 10.37676/jambd.v2i1.3594.
  • Rahmi Aminus, Refi Sarina. 2022. “ANALISIS BREAK EVEN POINT SEBAGAI ALAT PERENCANAAN LABA PADA PT. GOLDEN OILINDO NUSANTARA PALEMBANG.” 10(3).
  • Sakila, Mutiara, and Masodah Masodah. 2024. “Analisis Break Even Point Multi Produk Sebagai Alat Perencanaan Laba Pada Homestay Ibu Iis Di Situs Wisata Gunung Padang.” Sanskara Akuntansi Dan Keuangan 2(02):134–46. doi: 10.58812/sak.v2i02.334.
  • Suriyok, Khamdan, and Harfiahani Indah Rakhma Ningtyas. 2023. “ANALISIS BREAK EVEN POINT (BEP) SEBAGAI SALAH SATU PERENCANAAN PENJUALAN DAN LABA.” i.
  • Yanto, Meidi. 2020. “Penerapan Cost – Volume – Profit (Cvp) Sebagai Dasar Perencanaan Laba Pada Cv. Usaha Bersama Tanjungpinang.” Jurnal Dimensi 9(2):369–86. doi: 10.33373/dms.v9i2.2547.

Author Biographies

Andini Nur Paujiah, Universitas Buana Perjuangan Karawang

Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Buana Perjuangan Karawang, Indonesia

Puji Isyanto, Universitas Buana Perjuangan Karawang

Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Buana Perjuangan Karawang, Indonesia

License

Copyright (c) 2024 Andini Nur Paujiah, Puji Isyanto

Creative Commons License

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

This is an open-access journal distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, reproduction, and adaptation in any medium (even commercially), provided appropriate credit is given to the original author(s), a link to the license is provided, and any changes made are indicated. Authors retain copyright without restrictions and grant the journal the right of first publication as well as non-exclusive publishing rights for archiving, indexing, and scholarly dissemination.

Downloads

OJS UsageStats Plugin
Download data is not yet available.

Most read articles by the same author(s)

Contrimetric

Recommended Articles