MAULIDIA, IRMA (2021) BREAK EVENT POINT SEBAGAI ANALISIS PERENCANAAN LABA PADA HOME INDUSTRY KERUPUK AMPLANG DI KABUPATEN SUMENEP. Diploma thesis, STIE MAHARDHIKA SURABAYA.
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Abstract
The purpose of this study was to determine the break even point analysis as profit planning in the Sumenep amplang cracker home industry in Kertasada Village, Sumenep Regency, as well as providing new knowledge and helping the Sumenep amplang cracker home industry in knowing and planning the right profit for its business both in the short and short term. long-term. The method used in this research is qualitative method. The sample of respondents in this study used a purposive sampling method, namely a sampling method where not all elements of the population can be used as a sample, because the selected sample must meet certain criteria. So that the sample taken is the Home Industry Amplang Crackers owned by Mrs. Sida. Data analysis was performed using break even point analysis, namely through the collection of data from the Sumenep amplang cracker home industry such as cost data, income data and sales data. Classifying costs, calculating contribution margins, calculating contribution margin ratios, calculating break even points, calculating the margin of safety (security level), and determining profit targets and calculating the level of operating leverage. The results showed that the Break Even Point Analysis as Profit Planning in the Home Industry of Amplang Sumenep Crackers is in accordance with the calculation of break even points for both the 1st week, 2nd week, 3rd week and 4th week. Meanwhile, profit planning has decreased in the 2nd week and then after entering the 3rd and 4th week has increased. So it can be concluded that in terms of home industry profit planning is still not right so that new knowledge is needed, namely application with break event points. With this research, it is hoped that the Sumenep amplang cracker home industry will gain new knowledge to plan profits, namely by breaking even points and can help in the management of local home industry and increase and raise awareness of the home industry for planning the right profit for their business..
| Item Type: | Thesis (Diploma) |
|---|---|
| Uncontrolled Keywords: | Break Even Point, Profit Planning, Home Industry |
| Subjects: | Akuntansi |
| Divisions: | S1 Akuntansi |
| Depositing User: | Unnamed user with email lib.stiemahardhika@gmail.com |
| Date Deposited: | 20 Mar 2021 07:59 |
| Last Modified: | 20 Nov 2021 08:41 |
| URI: | http://repository.stiemahardhika.ac.id/id/eprint/2165 |
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