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Analytics

Darsiti Darsiti; Ikbal Saepul Ramdan; Naila Syafitri; Widi Aulia Lestari; Wilda Jamila Suryaman +1 more

Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia 2024 FKIP, Universitas Palangka Raya

Roasted Peanuts Ewooww is a Micro, Small and Medium Enterprise that processes peanuts by roasting them. In running his roasted peanut business, ewooww has limitations in shipping because he only has one car, then the next problem is that this business still doesn't rely enough on electronic media. So the aim of this business feasibility study is to provide suggestions that can help Ewooww Roasted Beans in developing its marketing. To determine the feasibility of the project that will be carried out in accordance with the suggestions given, this research uses mixed research, namely by analyzing all aspects in the field, especially the marketing aspect, then reviewing the financial aspects with feasibility analysis in the form of Payback Period, Profitability Index, Net Present Value, Internal rate of Return, and Break Event Points. The results of all feasibility analyzes that have been carried out show positive values so that the suggestions given are worth implementing because they will have a big impact in the following years.

Ribangun Bamban Jakaria; Afra Komang Prasetya; Syarif Rohmatdhoni; Wildan Nur Rahman

GARUDA : Jurnal Pendidikan Kewarganegaraan dan Filsafat 2024 International Forum of Researchers and Lecturers

The Break Even Point (BEP) analysis can be used by company management to determine product pricing, establish minimum sales, set sales targets, and plan desired profits. The objective of this research is to analyze the determination of the selling price of a production item using the Break Even Point (BEP) method. This research was conducted using a quantitative descriptive method through a cas study approach that employed Break Even Point (BEP) analysis calculations. The results of this research indicate that for the rice flour product of PT AMM, the Break Even Point (BEP) is reached at a sales amput of Rp. 2.129.816.330,-. At this break event point, the selling price of the product is determined to be Rp. 36,975,-, with a total quantity sold of 57,600 units. The sales level, with a variable expense ratio of 87%, allows the company to set the selling price of the product at the break even point (BEP) unit itself is 57.610 units that need to be sold. PT AMM has a profit target of Rp. 20.000.000,- must be made. This is because of the high variable costs; therefore, to achieve a high profit target, additional variable costs must be incurred.

Sinta Agustiani Putri; Eka Jumarni Fithri

Riset Ilmu Manajemen Bisnis dan Akuntansi 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This final report is made to help performing profit planning with fixed costs and variable costs as a basis in doing profit planning using Break Even Point (BEP). The title of this final report is "Break Even Point Analysis As A Short Term Profit Planning Tool at UMKM Café Limas Palembang". In completing this final report the authors obtained data by conducting field research through interviews and observation, library research. Based on the data that the author obtained, the company has not done separation of fixed costs and variable costs, so the company does not know how much fixed costs and variable costs, calculation of Break Even Point (BEP) and Margin of Safety (MOS) calculation, which are useful as a tool of corporate profit planning. The author suggests that company should classify fixed costs and variable costs in advance in order to perform calculation of Break Even Point (BEP), calculation of Margin of Safety (MOS) and profit planning.

Desri Amalia Safangah; Nofryanti

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2023 CV. ALIM'SPUBLISHING

The purpose of this study is to determine whether executive compensation, institutional ownership and executive risk preference affect tax avoidance. An empirical study on LQ 45 companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sample in this study consisted of 11 LQ 45 companies with a total of 55 data processed with Eviews-9 software. The analysis technique in this research is quantitative using panel data regression method. The results of this study indicate that executive compensation has an effect on tax avoidance, while institutional ownership and executive risk preference have no effect on tax avoidance.

Ardian Nurmana

Jurnal Pengabdian Masyarakat Indonesia Sejahtera 2022 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Feasibility study is the tool that is able to be consideration materials in making the decisions to receive or reject the investment proposed in developing or establishing the project/business planning. The research about analysis of business feasibility, instead of to know whether it is feasible or not of the value of investment criteria, it is also to know the amount of investment funds that needed, the existing market share, and any constraints that will be possible to occurs in the process of establishing that type of business. As for the objectives that will be obtained from this research is to conduct the analysis of business feasibility as viewed from several aspects, that are financial aspect, and social aspect.

Sinaga, Riswanto; Sinaga, Riswanto; Aminah Aminah

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2022 LPPM Universitas Sains dan Teknologi Komputer

To determine whether or not a business is feasible, a business feasibility analysis is needed. This study will analyze the feasibility of vannamei shrimp pond cultivation in Bumi Pratama Mandira Village, Ogan Komering Ilir Regency, South Sumatra Province which is carried out semi-intensively so that it can lead to the possibility of experiencing profits or losses. The purpose of the study was to determine the amount of investment costs, total production costs, income and income as well as a feasibility study using the calculation of Break Even Point (BEP), R/C Ratio, B/C Ratio, Return on Investment (ROI), and Payback Period. (PP) vannamei shrimp farming business. This research is a qualitative and quantitative research. The population in this study were people who worked as vaname shrimp cultivators in Bumi Pratama Mandira Village, so that in this study a sample of 3 vaname shrimp cultivators was used using purposive sampling technique as a sampling technique. Types of research data in the form of primary data and secondary data. The results of this study are the third effort of vannamei shrimp farmers in Bumi Pratama Mandira Village, Ogan Komering Ilir District, South Sumatra Regency.

Saputro, Erwan Adi; Mustofa, Arya; Putra, Rasendriya; Nopiyanti, Wiwin

Dinamik 2021 Universitas Stikubank

Dalam melakukan usaha tentunya seorang wirausahawan akan mencari keuntungan. Sebelum mendapat keuntungan, sebuah usaha harus mendapatkan hasil penjualan atau hasil usaha yang telah melewati BEP (break even point), sehingga usaha tersebut telah balik modal. Tujuan dari program ini adalah untuk menyusun program matlab perhitungan keuntungan usaha meubel yang dapat mencari berapa unit barang yang perlu dijual serta berapa nilai hasil penjualan yang harus dipenuhi agar suatu usaha dapat dikatakan telah balik modal dan mulai menghasilkan keuntungan. Metode penelitian yang dilakukan yaitu dengan membuat listing program yang akan menghasilkan prediksi unit yang harus terjual serta nilai hasil penjualan yang harus terpenuhi. Dalam listing ini, terdapat tiga pilihan, yaitu menghitung nilai BEP unit, menghitung nilai BEP rupiah, dan menghitung nilai keuntungan bersih. Untuk menghitung BEP unit dan BEP rupiah dilakukan dengan cara memasukkan nilai biaya tetap, harga per unit, dan biaya variabel per unit kemudian akan diproses dengan rumus sehingga memperoleh nilai BEP unit dan BEP rupiah. Sedangkan untuk mencari keuntungan bersih dilakukan dengan cara memasukkan harga jual barang dan biaya tetap, kemudian akan diproses dengan rumus sehingga mendapat nilai keuntungan bersih yang kemudian dilakukan perulangan untuk mengetahui berapa besar keuntungan untuk sekian produk terjual. Jika dilakukan secara manual, perhitungan ini akan cukup memakan waktu dan memerlukan ketelitian dalam menghitungnya, sehingga diperlukan program matlab untuk mempermudah serta meningkatkan akurasi nilai perhitungan BEP unit, BEP rupiah, dan keuntungan bersih.

Naimatul Munzaro’ah

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2018 Universitas Sains dan Teknologi Komputer

One institution that requires an accounting information system and budget plan is an educational institution. Education funding includes all expenditures that have been budgeted through the School Income and Expense Plan (RAPBS) or School Budget Activity Plan (RKAS) to support the process of providing education in the form of services or goods. Madrasah Aliyah Sabilul Ulum has a duty to manage finances based on financial management principles so that the money in circulation can be utilized optimally. Break even point is the point where total income equals total cost or the point where profit equals zero. The computer-based accounting information system that is designed includes account data recording, student data recording, accounting transaction records, cost classifications, BEP calculations, income budgets, account data reports, general journals, financial accountability reports, expense classification reports, BEP reports, income budget reports and school budget plans.