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This community service initiative provides a comprehensive business analysis to evaluate financial feasibility, aiming to mitigate potential losses and ensure operational viability. By offering concrete data on business prospects and challenges, this analysis serves as a strategic guide for resource allocation and market targeting, while simultaneously enhancing attractiveness to potential investors. The program was conducted in the South Nunukan District, Nunukan Regency, North Kalimantan. As Indonesia's 34th province and a strategic border region, North Kalimantan faces significant challenges in food security due to limited supply chains. A central component of this study is the Break-Even Point (BEP) analysis—the threshold at which a business incurs neither profit nor loss. The BEP analysis provides critical insights into the relationship between pricing, operational costs, sales volume, and production levels. Consequently, it serves as a vital decision-making tool for business owners to optimize profitability. The results of this study demonstrate that, despite the continued use of traditional methods, the polyculture system remains highly profitable and sustainable for the local community.

This research using Cost Volume Profit (CVP) analysis was conducted with the aim of finding out the basic steps in profit planning at Kedai Panji & Swimming Pool. The main problems faced by the business are the absence of a structured profit planning system and fluctuating visitor numbers. This research method uses quantitative descriptive through data collected in the form of interviews, documentation, and analysis of financial statements for the year 2024. The results show that the contribution margin ratio is 59.25%, the break even point is Rp244,895,110, and the margin of safety is 17.93%. The degree of operating leverage is recorded at 560%, indicating that small changes in sales have a significant impact on profit. The 2025 profit target of Rp40,000,000 can be achieved with a sales target of Rp312,603,983. By applying Cost Volume Profit (CVP) analysis, Kedai Panji & Swimming Pool can plan profits more systematically, improve cost management efficiency, and optimize sales strategies to achieve sustainable business growth.

This community service activity aims to improve the financial literacy of Micro, Small, and Medium Enterprises (MSMEs) through targeted training in calculating the Break Even Point (BEP) as a financial control tool. BEP, or break-even point, is the specific point at which total revenue equals total costs, allowing businesses to determine the minimum sales volume required to avoid losses. The activity was held in the Curug Tourism Village in Bogor Regency, with 27 MSMEs from various business sectors actively participating. The implementation method included outreach, training sessions, practical BEP calculations using participants' actual business data, and post-training mentoring to ensure long-term learning. The results of the activity demonstrated a significant improvement in participants' understanding of the BEP concept and its practical application in determining selling prices, production volumes, and cost control. Therefore, the application of BEP analysis is a crucial and effective strategy in supporting the sustainability and operational efficiency of MSME businesses.

This research is a case study with the object of research on Tenun Ikat Ina Sabu located at Jalan Sukun I, RT 009 / RW 004, Oepura Village, Maulafa District, Kupang City, East Nusa Tenggara. The purpose of this study was to determine and explain the production planning of Tenun Ikat Ina Sabu in Kupang City. The types of data used are qualitative and quantitative. Data collection techniques in this study were interviews, observations, questionnaires and documentation. While the data analysis techniques used are Linear Trend and Break Even Point (BEP). The results of the Linear Trend calculation show that in 2024 Tenun Ikat Ina Sabu will produce 383 pieces of sarong, 358 pieces of blanket and 284 pieces of shawl, then the amount produced for 2025, 414 pieces of sarong, 332 pieces of blanket and 303 pieces of shawl, and the amount produced for 2026, 445 pieces of sarong, 402 pieces of blanket and 322 pieces of shawl. The results of the Break Even Point (BEP) analysis in 2023 show that if Tenun Ikat Ina Sabu produces 1,060 pieces of ikat weaving or around Rp.90,343,129, then the company does not make a profit or loss.

The research entitled Production Planning of Tenun Ikat Petra Cilik in Kupang City aims to find out and explain the production planning of Tenun Ikat Petra Cilik in Kupang City. Data collection techniques in this study are observation, interviews, documentation and questionnaires. While data analysis techniques use forecasting and Break Event Point (BEP).The results showed that the amount of sales forecast for sarongs at Tenun Ikat Petra Cilik in 2024 was 174 sheets, in 2025 as many as 202 sheets and 2026 as many as 219 sheets. For blankets in 2024 as many as 107 pieces, in 2025 as many as 110 pieces and in 2026 as many as 113 pieces. For sashes on Tenun Ikat Petra Cilik shows that in 2024 there were 199 sheets, in 2025 there were 201 sheets and in 2026 there were 204 sheets. The results of the Break Event Point (BEP) analysis show that if Tenun Ikat Petra Cilik in Kupang City produces 101 pieces of sarong or Rp.152,000,000, for blankets producing 162 pieces or Rp. 162,857,142 and sling producing 1,380 pieces or Rp.411.940.298, then Tenun Ikat Petra Cilik will not make a profit or not suffer a loss because at that point Tenun Ikat Petra Cilik is in a state of basic return. And if the company produces below the BEP point, the company will experience a loss, and vice versa if the company produces above the BEP point, the company will experience a profit. Based on the results of the study, it is recommended that it be taken into consideration for the company in relation to making decisions on determining the number of orders and good planning for the supply of woven raw materials in order to smooth the production process in the company. And for the company, Tenun Ikat Petra Cilik needs to make a production plan or the amount of production to be produced appropriately in order to provide maximum profit. Produksi Keywords :Planning,Production    

This research is a case study with the object of research at UMKM Liwut Sari The purpose of this study is to determine and explain the production planning of herbal drinks at UMKM Liwut Sari. Data collection techniques in this research are observation, interviews, and documentation while data analysis techniques use forecasting and Break Even Point (BEP).  The results of the sales forecasting analysis of red ginger herbal drink and temulawak herbal drink at Liwut Sari UMKM in January are predicted to sell 263 packs of red ginger herbal drinks and 262 packs of temulawak herbal drinks, in February red ginger herbal drinks is 271 packs and temulawak herbal drinks is 270 packs, in March red ginger herbal drinks is 279 packs and temulawak herbal drinks is 278 packs. The results of the Break Even Point (BEP) analysis show that if UMKM Liwut Sari produces 86 packs of red ginger herbal drinks or Rp 4,289,855 and 81 packs of temulawak herbal drinks or Rp 4,054,794, then UMKM Liwut Sari does not make a profit or suffers a loss because at that point the company is in a state of principal return.

Community service activities involving academic teams can make a significant contribution to the development and progress of society, as well as enhance the competitiveness and economic opportunities of the community as a whole, particularly in financial management, in Kassi Village, Rumbia District, Jeneponto Regency. In addition, community service can also serve as a forum for applying the knowledge possessed by lecturers and can be applied directly to the community, providing real benefits. The purpose of this service is to develop the knowledge and skills of partners in terms of utilizing the results of BEP analysis for their business. The partners in this service are MSME players in Kassi Village, Rumbia District, Jeneponto Regency. Kassi is a village in Rumbia District, Jeneponto Regency, South Sulawesi Province, Indonesia. Kassi Village, also known as Butta Panggallarrang, has developed into a tourist spot that includes religious culture, food, and art. This service activity uses lecturer, Focus Group Discussion (FGD), training, and monitoring and evaluation methods. The technique for implementing this activity includes the preparation stage, implementation stage, and evaluation and monitoring.

Batik Tanah Liek is one form of Minangkabau cultural heritage that has a unique coloring process that uses natural materials in the form of clay. This study aims to analyze the business planning of Batik Tanah Liek from two main aspects, namely marketing and finance. The method used is a descriptive approach with secondary data and a five-year financial projection simulation. The marketing strategy is focused on cost-based pricing and digital promotion through social media, participation in cultural events, and partnerships with local business actors. Financial analysis includes profit and loss projections, cash flow, and break-even point (BEP) analysis. The results show that the strategy developed is able to provide significant profit growth potential and healthy cash flow. These findings indicate that Batik Tanah Liek has the potential to develop as a competitive and sustainable local fashion brand.

TThe evaluation of business feasibility in the financial aspect is necessary to assess the feasibility of the UMKM Dhaharan Indonesia business in Desa Debong Wetan, Kec. Dukuhturi, Kab. Tegal. The objective of this study is to evaluate the feasibility of the UMKM Dhaharan Indonesia business using three methods: the cost ratio, which has a value of 1.36 > 1 (feasible to continue); the benefit-cost ratio, which has a value of 0.37 < 1 (not feasible to continue); and the break-even point, which amounts to Rp 25,535,714. According to the research results, UMKM Dhaharan Indonesia generated a total revenue of Rp 15,000,000 in June 2024, with a production cost of Rp 10,953,000, resulting in a profit of Rp 4,047,000.

The purpose of establishing a business is to gain profit or profit that can be used for survival. Likewise with the Flower Bucket Business "Hellokadoku" Payabakung Village, Deli Serdang Regency . This study aims to determine the value or point of Break Even Point in this business. This analysis is one of the tools used by the company's management to be able to do this to help in knowing how much a certain level of sales is, so that the company does not make a profit and also does not experience a loss (break even). The type of research used in this study is descriptive research with quantitative. With this approach, the data source used is secondary data. Based on the results of the analysis, it can be seen that the BEP value of the Flower Bucket Business "Hellokadoku" in units of 24 pcs and if expressed in rupiah is Rp. 3,529,411.

This study aims to analyze the best-selling ice cream sales data in 2022 from the Mixue Karangjati franchise in Semarang Regency, as well as calculate the contribution margin ratio (RCM) and break-even point (BEP) in units and monetary value for each item. Sales data and related costs are processed to gain insights into the company's financial performance. The analysis results indicate that the RCM for the year 2022 is 7.4%, while the BEP in units and monetary value has been calculated for each item. Additionally, planning recommendations for the future are provided, including product diversification, cost monitoring, technology utilization, and service quality improvement. This study provides crucial insights for management in financial planning and strategic decision-making to achieve the company's business goals.

This research explains the level of feasibility of rice farming in Mojopetung village, Dukun sub-district, Gresik district. This business is engaged in rice production. This research uses a descriptive analysis method which uses 7 informants from rice farming owners as research subjects. Data collected through interviews aims to analyze fixed costs, total costs, variable costs, demand and profits. The feasibility of the business carried out is by using the R/C Ratio (Revenue Cost Ratio, B/C Ratio (Benefit Cost Ratio), BEP (Break Even Point) calculation in order to find out whether the business is feasible or not. The results of this research can provide education for business people about the continuation of rice farming in the village of  Mojopetung, Dukun Gresik.

This research explains the feasibility level of hydroponic lettuce farming in Kelorarum Village, Tikung District, Lamongan Regency. This business is engaged in the production of hydroponic lettuce. This research used a descriptive analysis method which used 6 informants from hydroponic lettuce farming owners as research subjects. Data collected through interviews aims to analyze fixed costs, total costs, variable costs, demand and profits.The feasibility of the business carried out is by using R/C Ratio (Revenue Cost Ratio), B/C Ratio (Benefit Cost Ratio), BEP (Break Even Point) calculations in order to find out whether the business is feasible or not. The results of this research can provide education for business actors regarding the continuation of hydroponic lettuce farming in Kelorarum Village, Tikung District, Lamongan Regency.

The problem of plastic waste in Indonesia is increasingly urgent as plastic consumption increases and sustainable management is lacking. This research aims to explore the potential of utilising plastic bottle waste as a creative and environmentally friendly product in the form of "ReBloom" pencil case. This research uses a descriptive quantitative approach, which collects data from respondents aged 18-25 years old in Surabaya to measure perceptions and interest in recycled products. The study results show that the majority of respondents are interested in environmentally friendly products at an affordable price. The business feasibility analysis revealed that ReBloom has a positive economic outlook with a break-even point that can be achieved within a certain production quantity. Besides contributing to the reduction of plastic waste, the product also raises public awareness of the importance of recycling and circular economy. Digital marketing strategies and collaboration with communities are proposed to increase market acceptance. This research confirms that sustainability-based innovation can be a promising business opportunity while contributing to environmental preservation.

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.

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.

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.