Agribisnis 1PERENCANAAN LABA PADA PENGOLAH IKAN JAYA MANDIRI DENGAN PENDEKATAN BREAK EVEN POINT

2020 ◽  
Vol 21 (2) ◽  
pp. 213-220
Author(s):  
Dina Agustina ◽  
Tine Badriatin
Keyword(s):  
Profit Margin ◽  
Margin Of Safety ◽  
Break Even Point

Penelitian ini bertujuan  untuk mengetahui  Break even point, margin of safety atau batas keamanan agar jumlah penjualannya boleh berkurang dari rencana semula sehingga tidak menderita kerugian dan jumlah penjualan minimal yang harus dicapai untuk mencapai laba yang direncanakan. Metode penelitian yang digunakan adalah studi kasus pada pengolah ikan Jaya Mandiri di Kecamatan Purbaratu Kota Tasikmalaya.Berdasarkan penelitian yang dilakukan dapat ditarik kesimpulan bahwa Nilai penjualan produk abon ikan lele Rp 720.000,00 dan abon ikan patin Rp 800.000,00 dengan volume produksi abon ikan lele sebanyak 40 kemasan dan abon ikan patin sebanyak 40 kemasan.  BEP nilai penjualan total sebesar Rp 70.623,06. Perhitungan BEP masing-masing produk untuk abon ikan lele sebesar Rp 33.453,03 dan abon ikan patin sebesar Rp 37.170,03, dengan volume produksi abon ikan lele sebanyak 1,86 unit (186 gram) dan abon ikan patin sebanyak 1,86 unit (186 gram).   Margin of Safety (MoS) produk pada abon ikan lele sebesar 95,35persen (Rp 686.520,00)  dan abon ikan patin sebesar 95,35 persen (Rp 762.800,00).  Profit margin yang ditetapkan untuk abon ikan lele dan abon ikan patin sebesar 21 persen, maka harus menjual dan memproduksi abon ikan lele sebesar Rp 863.757,69 (48 unit) dan abon ikan patin sebesar Rp 960.608,59 (48 unit).

scholarly journals ANALISIS BREAK EVENT POINT (BEP) SEBAGAI ALAT PERENCANAAN LABA PADA INDUSTRI MINUMAN KESEHATAN ( STUDI KASUS : JAHE INSTAN PUTRI KELURAHAN TIMUR INDAH KOTA BENGKULU )

2015 ◽  
Vol 1 (1) ◽  
Author(s):  
Romzi ◽  
Jusuf Wahyudi ◽  
Yossie Yumiati
Keyword(s):  
Secondary Data ◽  
Profit Margin ◽  
Primary Data ◽  
Sales Volume ◽  
Analytical Technique ◽  
Beverage Industry ◽  
Point Analysis ◽  
Margin Of Safety ◽  
Break Even Point ◽  
Relationship Of

Break Event Point (BEP) Analysis or break-even analysis is a technique for studying the relationship of total cost, expected profit and sales volume. Through the break-even point analysis the company's can make a planning profit in order to obtain information about how much sales could be increased or decreased so the company does not lose. The purpose of this study is to investigate how the production and sales of instant ginger princess in order to achieve the BEP and to investigate the use of BEP analysis in relation to the profit planning. This study uses a case study in health instant ginger beverage industry, located in Kelurahan Timur Indah Kota Bengkulu. The study was conducted in August 2012 that used are primary data and secondary data. Primary data taken based on interviews and observations by questionnaire, while secondary data taken based on the study of literature and the internet. Analytical technique used is the analysis of BEP followed by calculation of profit planning using the analysis of cost-volume-profit. Based on the survey results revealed that the health drink industry of ginger instant of Putri in Kelurahan Timur Indah Kota Bengkulu should produce instant ginger at 1,887.37 kg per year to reach the BEP with a sales value of Rp. 94,368,000, - per year. The results of the BEP analysis related to profit planning used Cost- Volume-analysis equation where this health drink industry can be increased from Rp. 31,631,333.33 to Rp. 40,000,000.- by increasing of the sales volume from 2,520 kg per year to 2,683.53 kg. Based on calculations that the instant ginger of Putri is quite profitable with a value gain Rp. 31.631.333,33, - per year. Profit planning can be done by considering the profit margin of safety calculation, where the company was only able to decrease the volume of sales by 29.78% in order not to suffer any loss.Keywords : BEP, profit, Margin of safety 

scholarly journals ANALISIS TITIK IMPAS SEBAGAI ALAT PERENCANAAN LABA PADA PT. SEMEN INDONESIA TBK. YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

2020 ◽  
Vol 3 (3) ◽  
pp. 153
Author(s):  
Hasdiana S ◽  
Idham Khalid
Keyword(s):  
Margin Of Safety ◽  
Break Even Point

Penelitian ini bertujuan untuk mengetahui, mengukur, dan menganalisis titik impas dalam merencanakan laba pada PT. Semen Indonesia Tbk yang terdaftar di Bursa Efek Indonesia (BEI). Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan PT. Semen Indonesia, Tbk periode 2014-2018 yang terdaftar di Bursa Efek Indonesia. Metode analisis dalam penelitian ini menggunakan Break Even Point dalam unit, Break Even Point rupiah, pendekatan grafik dan margin of safety. Hasil penelitian menunjukkan bahwa BEP unit pada tahun 2014 sebesar 3.972 ton, tahun 2015 sebesar 4.752 ton, tahun 2016 sebesar 5.109 ton, tahun 2017 sebesar 7.671 ton, dan pada tahun 2018 sebesar 5.955 ton, sedangkan BEP dalam satuan rupiah memperoleh hasil dari tahun 2014 sebesar Rp. 3.720.053.245;,tahun 2015 sebesar Rp. 4.459.008.130;, tahun 2016 sebesar Rp. 4.575.517.854, tahun 2017 sebesar Rp. 6.785.017.518;, dan tahun 2018 sebesar Rp. 5.552.468.129. Dan volume penjualan yang harus direncanakan PT. Semen Indonesia Tbk pada tahun 2014 berada di atas Rp.3.720.053.245, tahun 2015 sebesar Rp.4.459.008.130, tahun 2016 sebesar Rp.4.575.517.854, tahun 2017 sebesar Rp.6.785.013.518, tahun 2018 sebesar Rp. 5.522.468.129 Kata kunci: Break Even Point, pendekatan grafik, dan Margin Of Safety

scholarly journals Analisis Kinerja Keuangan dengan Menggunakan Metode Common Size pada PT. Holcim Indonesia Tbk

2019 ◽  
Vol 3 (1) ◽  
pp. 153-159
Author(s):  
Riri Rifardi ◽  
R. Deni Muhammad Danial ◽  
Dicky Jhoansyah
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Financial Statements ◽  
Profit Margin ◽  
Short Term ◽  
Descriptive Research ◽  
Income Statement ◽  
Net Profit ◽  
Margin Of Safety ◽  
The Common

Financial statements are used as a tool to find out how the financial performance of the company and can produce useful conclusions. This study aims to determine the financial performance of PT. Holcim Indonesia Tbk, which headlined the 2013-2017 balance sheet and income statement using the common size method. The research method applied in this study is to use descriptive research with a quantitative approach. The results of research conducted indicate the current assets of PT. Holcim Indonesia Tbk is not comparable with the short-term liabilities that are borne by the company, this shows the low liquidity of the company, from solvency, the company uses the capital on the assets of most of the liabilities owned, thus decreasing the level of company sovability and can make a low margin of safety for creditor. Judging from the income statement, it shows that the marketing strategy of the company is not good, as seen from the increase in cost of goods sold and making the gross profit margin decrease. For the company's ability to generate profits, the company's net profit margin from year to year has decreased to a loss in 2016-2017. This shows that financial performance has deteriorated because the company's profitability has always declined to the point of loss. Keywords: Financial Performance, Financial Statements, Common Size Method.

scholarly journals EVALUASI PENCAPAIAN LABA PADA HOTEL SAHID KAWANUA MANADO DENGAN MENGGUNAKAN ANALISIS COST VOLUME PROFIT (CVP)

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Aristion Bunga ◽  
Ventje Ilat ◽  
Dhullo Afandy
Keyword(s):  
Data Processing ◽  
Cost Accounting ◽  
Fixed Costs ◽  
Literature Study ◽  
Microsoft Excel ◽  
Profit Analysis ◽  
Starting Point ◽  
Margin Of Safety ◽  
Break Even Point ◽  
Operational Data

The problem in this research is how to evaluate the achievement of profit by using cost volume profit analysis (CVP) at Hotel Sahid Kawanua Manado, with the starting point from the backgound of competition and growth of hotels that increasingly mushrooming in Manado city. This study aims to determine the calculation and profit planning at Hotel Sahid Kawanua Manado by using sales operational data by using cost volume profit analysis (CVP) for multi product in 2015-2017, and to determine Break Even Point (BEP), profit planning and find out what level of margin of safety (minimum selling rate of company not to suffer losses) in year 2015-2017. The data used comes from literature study, observation and interview on the object of research. This data processing uses the help of Microsoft Excel 2016 program to perform the separation of semivariable costs into fixed costs and variable costs. Besed on the calculation of cost volume profit analysis (CVP), showed that Hotel Sahid Kawanua Manado has done the evaluation of the achievement of earnings well seen from the level of profit generated and the level of margin of safety is increasinng from year to year.Keywords : Cost Accounting, Cost Volume Profit Analysis (CVP), Earnings Achievement

scholarly journals ANALISIS FINANSIAL DENGAN PENDEKATAN COST VOLUME PROFIT PADA USAHA KOPI BUBUK BUKIT BARISAN DI KABUPATEN BENGKULU TENGAH

2021 ◽  
Vol 20 (2) ◽  
pp. 355-366
Author(s):  
Fiqro Vito ◽  
Novitri Kurniati ◽  
Elni Mutmainnah
Keyword(s):  
Research Method ◽  
Secondary Data ◽  
Selling Price ◽  
Contribution Margin ◽  
Operating Profit ◽  
Profit Analysis ◽  
Margin Of Safety ◽  
Break Even Point ◽  
Breakeven Point

The purpose of this study is to estimate the amount of Bukit Barisan Coffee's operating profit that is reflected in the contribution margin, breakeven point, margin of safety (MOS),  degree of operating laverage (DOL) and calculate profit target in next period.  The research method used is a case study. The analysis used is cost-volume-profit analysis (CVP). The data used are primary and secondary data. Based on the results of the analysis, it was found that the profit was IDR 18,323,806 / month with a production of 896 kg / month, a contribution margin of IDR 21,028,250, a break even point of IDR 6,630,105 and 115 kg of ground coffee, a MOS value of IDR 44,921,895 and a DOL value of IDR 1.15. The planned profit target of IDR 20,156,186 can be achieved if  sell 974 kg of coffee or get sales of IDR 55,757,635. To achieve the profit target, an alternative scenario is used to increase sales volume by 10% and a fixed selling price.

scholarly journals Factor Analysis Aspects of the Enterprise’s Operating Leverage

2017 ◽  
Vol 3 (1) ◽  
pp. 75
Author(s):  
Izolda Chiladze
Keyword(s):  
Factor Analysis ◽  
Comparative Analysis ◽  
Factor Model ◽  
Fixed Costs ◽  
Operating Profit ◽  
Analysis And Synthesis ◽  
Margin Of Safety ◽  
Break Even Point ◽  
Operating Leverage ◽  
Negative Factors

The aim of the research is to selection general coefficient of operating leverage of enterprise and to great factor model of this.The subject of the research is operating risk of enterprise. Accordingly had study coefficients operating leverage, the fixed and variable costs, the conception of marginal profit and break-even points.Had mace comparative analysis of well-known coefficients of enterprise operating leverage in the article. Here are discussed relationship between coefficients of Operating Leverage, Marginal Profit, Break-even point, the production Margin of Safety and structure of costs.Generally accepted methods of analysis are used in the paper, such as analysis and synthesis, induction and deduction, quantitative and qualitative analysis methods, traditional analysis methods.Results of research had proofed that fixed costs and operating profit ratio can be recognition with General Coefficient of Operating Leverage of enterprise. Had great four-factors model of this indicator too, whose practical use will help the management of enterprises to explore positive and negative factors through the traditional analytical methods and to the adequate decisions will making.

scholarly journals ANALISIS BIAYA VOLUME LABA MULTI-PRODUK UNTUK PERENCANAAN LABA JANGKA PENDEK BIJIMERAH COFFEE AND ROASTERY

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Mia Istiana Mokoginta ◽  
Jullie J. Sondakh ◽  
Novi S. Budiarso
Keyword(s):  
Quantitative Research ◽  
Short Term ◽  
Product Mix ◽  
Contribution Margin ◽  
Profit Analysis ◽  
Point Analysis ◽  
Margin Of Safety ◽  
Break Even Point ◽  
The Cost ◽  
Operating Leverage

Each Company has the same goal to earn profit from the products and services offered. Cost volume profit analysis is used by managers for decision making, planning and as well as the implementation of a cost grouping for short-term profit planning purposes. This study was conducted on Bijimera Coffee and Roastery. The purpose of this study is to know the short-term profit planning on Bijimera Coffee and Roastery by using cost volume profit analysis and multiproduct cost volume profit analysis. Research method used by researcher is descriptive quantitative research type by using break even point analysis, contribution margin, margin of safety, operating leverage and sales mix analysis. Results and conclusions from the study are the contribution margin package of the two product mix is Rp. 700,846.26. The break-even point in the unit of the product mix is 546.74 kg for Bogani Bland product and 234.32 kg for Robusta Modayag product. The company breaks even when the total sales of both products is Rp. 110,128,860. By using the cost volume profit analysis, the company will more easily predict management decisions for the future. In addition, the company can prevent things that adversely affect the company based on the calculation of costs through breakeven analysis, contribution margin, margin of safety, operating leverage and sales mix analysis.Keywords: Cost Volume Profit, Profit Planning, Multiproduct Analysis

scholarly journals PROFIT PLANNING WITH BREAK EVEN POINT (BEP) METHOD

2018 ◽  
Vol 3 (1) ◽  
pp. 52-65
Author(s):  
Kiki Nurmala Fatmawati
Keyword(s):  
Quantitative Methods ◽  
Secondary Data ◽  
Oyster Mushroom ◽  
Primary Data ◽  
Planning Tool ◽  
Growing Media ◽  
Margin Of Safety ◽  
Oyster Mushrooms ◽  
Break Even Point ◽  
The Cost

The cultivation of oyster mushrooms belongs to Mr. Kantak is located on Jalan Sulawesi, Klampok Village, Sananwetan District, Blitar City. This business produces baglogs of white oyster mushroom growing media and sells its own mushrooms. The researcher focused on the cost of making baglog only. The purpose of the study was to find out (1) How big is the Break Even Point (BEP) as a Profit Planning Tool in the Making of Mr. Oyster Mushroom Planting Media Kantak (2) How much is the amount of margin of safety in business Making Oyster Mushroom growing media owned by Mr. Kantak (3) How big is the planning of profits obtained in the business of making an oyster mushroom growing media mr. Kantak. Through the calculation of the break-even point in the cultivation of oyster mushrooms can be easily used to calculate the sales volume, where the calculation can be used as a calculation tool to determine the desired profit. In this study using quantitative methods. The data used in this study are primary data and secondary data. From the results of interviews and observations made, researchers obtained the data needed to complete the data needed. Secondary data obtained in the form of organizational structure, history and business profile. The results of this study indicate that the sale of baglog sales is a minimum of 1,564 units with a break-even price for making baglog 4000 of Rp. 2,268 and in the making of baglogs which suffered 12% damage received a price of Rp. 2,200. In calculating the break-even point of making 4000 planting media obtained a safety point of 61%. So that the profit planning obtained in making 4000 planting media is Rp. 4,304,062 and in the case of the deduction of 12% damage received a profit plan of Rp. 4,488,566

scholarly journals Analisis Break Even Point Sebagai Alat Profit Planning Pada Hotel Wijaya Sukabumi

2020 ◽  
Vol 4 (1) ◽  
pp. 306-316
Author(s):  
Moch Yusuf Guntara Maulidin ◽  
Andri Indrawan ◽  
Ade Sudarma
Keyword(s):  
Qualitative Method ◽  
Sampling Technique ◽  
Social Conditions ◽  
Purposive Sampling ◽  
Point Analysis ◽  
Margin Of Safety ◽  
Descriptive Approach ◽  
Break Even Point ◽  
The Relationship ◽  
A Company

This research is based on the importance of the management of a company and to know the implement of break event point analysis and the margin of safety in which to study and explore the relationship between costs, profits, and volume of activities. This study aims to determine the break event point approach and the margin of safety as a basis in profit planning. The variables used in this study are Break Event Point and Margin of Safety. The population and sample used are social conditions consisting of three components; places, actors, and activities, with a sampling technique using purposive sampling. Resource persons in the study are the owners, managers, and accountants. This research uses a qualitative method with a descriptive approach. Based on the results of research that Hotel Wijaya in 2018 and 2019 has reached the level of break even point. Margin of safety for 2016 was 41%, in 2017 it was 21%, in 2018 it was 39% and in 2019 it was 35%, while in 2020 Hotel Wijaya planned profit with a percentage of 10% with a total of 104,764,000. Thus, to obtain the profit the Wijaya Hotel must be able to rent out rooms with sales of Rp 355,832,589 with as many as 4,211 units sold. So it can be concluded that the growth of assets and leverage only affects 1.4% of the dividend policy and the rest is influenced by other factors not examined in this study. Keywords: Break Even Point, Profit Planning  

scholarly journals MARGIN OF SAFETY OF HIRING DECISION OF AGRICULTURAL MACHINERY SERVICES BY RICE FARMERS IN ALNAJAF AL-ASHRAF PROVINCE

2021 ◽  
Vol 52 (3) ◽  
pp. 756-762
Author(s):  
Z. R. Kadhim
Keyword(s):  
Safety Margin ◽  
Small Scale ◽  
Agricultural Field ◽  
Agricultural Machinery ◽  
Hiring Decision ◽  
Different Types ◽  
Margin Of Safety ◽  
Combine Harvester ◽  
Small Scale Farmers ◽  
Break Even Point

The main objective of this study is to compute margin of safety of hiring decision of agricultural machinery services in Iraq. A cost-volume-profit analysis by using breakeven point technique has been followed to find out the margin of safety by using cross- section data in rice production farms in Alnajaf province. Results showed that the break-even point for different types of original agricultural field machinery were 427, 6.5, and 221 hours for tractor and machinery of soil preparation, farm sprayer, and combine harvester, respectively, while the values of break-even point for different types of used agricultural field machinery were 309, 10, and 319 hours for tractor, farm sprayer, and combine harvester, in that order. Results also pointed out that the negative sign of safety margin of areas of all machineries indicated that there are losses faced by small scale farmers in case of ownership these machineries, and the minimum lose amounted about $ 316116 for original tractor, $ 52611 for used tractor, $ 220.5 for original farm sprayer, $ 88 for used farm sprayer, $ 664664 for original combine harvester and $ 584650 for used combine harvester. The study recommended that it is useful for small scale farmers in Alnajaf province to continue hiring various agricultural machinery services rather than purchase them due to the absence of safety margin of holding areas. Therefore machine stations of agricultural machineries services maybe developed by Iraqi government in the study region to provide these services to the farmers with supported prices.

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