Analisis Break Even Point untuk Perencanaan Laba Penjualan UMKM Bawang Goreng Kemasan Tahun 2024
- Aditya Satria Nugraha Universitas Kadiri, Kota Kediri, Indonesia
-
Ana Komari
*
Universitas Kadiri, Kota Kediri,
Indonesia
(*) Corresponding Author
Abstract
Dapur Rumah Brambang Rinnings is a micro, small, and medium enterprise (MSME) engaged in the production of packaged fried shallots and faces challenges in profit planning due to fluctuations in the price of raw materials such as shallots. The purpose of this study is to analyze the use of the Break Even Point (BEP) method as a tool for sales profit planning to help determine the break-even point and realistic profit targets. This research employs a descriptive approach with a combination of quantitative and qualitative data. Data collection techniques include interviews, direct observation, and documentation of the MSME's financial reports. The data used consists of fixed costs, variable costs, selling price, monthly sales volume in 2024, and profit targets for 2025. The BEP analysis provides a clear picture of the minimum sales required to avoid losses, as well as the contribution margin necessary to plan profits effectively. The BEP analysis provides a clear picture of the minimum sales required to avoid losses, as well as the contribution margin needed to plan profits effectively. All three variants of the fried shallot products studied have exceeded the break-even point, with a margin of safety above 88%, indicating a high level of sales security. The 100-gram product proved to be the largest contributor to profits, while the 1000-gram product offered a high profit margin per unit despite being sold in smaller quantities. The profit planning strategy for 2025 was formulated realistically based on calculated sales volumes and selling prices for each product. This research not only aids MSME owners in making accurate business decisions but also contributes academically to the literature on BEP application in the ready-to-eat food MSME sector. It is expected that the findings of this study can serve as a reference for setting optimal pricing, production, and sales targets to support sustainable business growth.
Downloads
References
Abubakar Rifa’i. (2022). Pengantar Metodologi Penelitian (Pertama). SUKA-Press Sunan Kalijaga.
Ananda, Gestia, & Hamidi, H. (2019). Analisis Break Even Point Sebagai Alat Perencanaan Laba Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar pada Bursa Efek Indonesia Tahun 2014–2017. Jurnal Akuntansi, 13(1), 1–11.
Andini, & Fikriyyah. (2024). Analisis Perhitungan Cost Volume Profit Dalam Perencanaan Laba Pada CV. Cahaya Dira di Kota Sekayu. Journal of Economic, Accounting and Management, 2(1), 114–125.
Ardiansyah. (2025). Analisis Break-Even Point sebagai dasar penentuan volume produksi efisien pada usaha mikro donat: Studi kasus pada UMKM “X”. Indonesian Journal of Applied Technology, 2(2), 1–8.
Aripin, Negara, Zulkifli, & Muhammad. (2021). Akuntansi Manajemen. Deepublish.
Bimayu, A., & Diemas. (2023). Analisis Break Even Point (BEP) Dalam Menentukan Perencanaan Laba Perusahaan PT Sentra Food Indonesia 2021. SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi Dan Akuntansi, 1(5), 1093–1104.
Choiriyah, U. (2024). Analisis strategi pemasaran dan Break Even Point Keripik Daun Singkong “Alpands.” Jurnal Pengabdian Masyarakat Al‑Fatimah, 1(2), 67–73.
Emilia. (2024). Analisis Kontribusi Margin Untuk Menentukan Harga Jual Obat Apotek Emilia. Urnal Ekonomi Dan Manajemen, 2(4), 33–39. https://doi.org/10.61696/jusapak.v2i4.526
Firyal, & Zalfa, A. (2024). Penerapan Analisis Break Even Point Dalam Menentukan Perencanaan Laba Penjualan Sandal Pada UMKM Elgon Tahun 2022. Universitas Pakuan.
Gayatri, Ayu, N., & Amrita. (2019). Analisis Break Event Point Sebagai Dasar Perencanaan Laba Penjualan Pada CV. OSA Garmen Badung. Jurnal Manajemen Dan Bisnis Equilibrium, 5(1), 10–16.
Hanafi, M. M., & Halim, A. (2021). Manajemen Keuangan: Teori dan Aplikasi. UPP STIM YKPN.
Husna, R. N., Syafina, L., & Nasution, Y. S. J. (2024). Analisis Bep Dan Mos Sebagai Alat Perencanaan Laba Pada Umkm Di Toko Berlian Pancing. Jurnal Manajemen Terapan Dan Keuangan, 13(03), 772–782. https://doi.org/10.22437/jmk.v13i03.36682
Kasmir. (2022). Pengantar Metodologi Penelitian: Untuk Ilmu Manajemen, Akuntansi, dan Bisnis (1st ed.). Rajawali Pres.
Kementerian Koperasi dan UKM. (2022). Laporan Tahunan Kementerian Koperasi dan UKM 2022. https://www.kemenkopukm.go.id
Nielsen. (2023). Indonesia consumer outlook 2023: Adapting to price sensitivity and value-seeking behavior. https://nielseniq.com/global/en/insights/analysis/2023/indonesia-consumer-outlook-2023/
Rahmiyati, & Laili, A. (2021). Buku Ajar Konsep Dasar Pembiayaan dan Penganggaran Kesehatan. Ahlimedia Press.
Rakhmawati, & Safitri. (2022). Analisis Break-Even Point terhadap penjualan Dessertkurbg di kalangan anak remaja. Jurnal Javanica, 1(2), 1–9.
Rusmayanti, S. (2021). Break Event Point Sebagai Alat Perencanaan Laba Pada Jus Jagung Enak. Jurnal Ilmu-Ilmu Sosial, 6(2), 182–195.
Siagian, Y. D., Manurung, A., & Sirait, S. R. O. (2024). Analisis Penerapan Break Even Point Sebagai Alat Perencanaan Laba Pada Usaha Umkm Pop Ice Roni. Jurnal Studi Multidisipliner, 8(6).
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Sugiyono. (2021). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Bila bermanfaat silahkan share artikel ini
Berikan Komentar Anda terhadap artikel Analisis Break Even Point untuk Perencanaan Laba Penjualan UMKM Bawang Goreng Kemasan Tahun 2024
Pages: 164-171
Copyright (c) 2025 Aditya Satria Nugraha, Ana Komari
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).
