ANALISIS BREAK EVENT POINT PADA PT. HOLLY KADOZ NIASINDO
Universitas Nias Raya
Abstract
The purpose of this study was to determine the break-even point of sales of the company PT. Holly Kadoz Niasindo. The type of research used in this study is a qualitative research with a descriptive approach. The subjects in this study were PT. Holly Kadoz Niasindo. Meanwhile, the object of this research is the financial statements of PT. Holly Kadoz Niasindo which consists of reports on costs, total production for several times carrying out operations in the production calendar. The number of sales each month is fluctuating and it is not even possible to ascertain whether there are many or not every month. The difference in production volume is caused by changes in the total demand for Kakaz cups so that it can affect the amount of fixed costs and variable costs used by the company. In this study, the average value of the break even point during the analysis was 11,934 Kazadz cups or Rp. 214.815,000 (Two hundred and fourteen million eight hundred and fifteen thousand rupiah). Profit is determined by the amount of production produced. In this study, the number of Kazaz cups produced for 12 (twelve) months was 180,000 (one hundred and eighty thousand) boxes or Rp. 3.240,000,000 (Three billion two hundred and forty million rupiah). Earnings profit every month also fluctuates so that the company's average profit can be calculated during the analysis of Rp. 278.500.000 (Two hundred seventy eight million five hundred thousand rupiah)
References
Arrizqi, Sawadil Adhim. 2020. Analisis Break Event Point Of Safety Sebagai Alat Perencanaan Laba Pada UD. Budi Jaya Makmur Lamongan. Jurnal Fakultas Ilmu Sosial dan Ilmu Politik.
Anwar, dan Asmawarni. 2013. Penetapan Break Event Point Produksi Minyak Kelapa dan Ampas Pada PT. Biereuen Coconut Oil. Jurnal MIEJ.
Bambang Riyanto 1984. Dasar-dasar pembelanjaan perusahaan.Yogyakarta: yayasan badan penerbit gadjah mada
Choiriyah, Dzulkirom dan Hidayat. 2016. Analisis Break Event Point Sebagai Alat Perencanaan Penjualan Pada Tingkat Laba Yang Diharapkan. Jurnal Administrasi Bisnis. Vol. 35 (No. 01).
Harefa, D. (2017). Pengaruh Presepsi Siswa Mengenai Kompetensi Pedagogik Guru Dan Minatbelajar Siswa Terhadap Prestasi Belajar Ilmu Pengetahuan Alam (Survey pada SMK Swasta di Wilayah Jakarta Utara). Horison Jurnal Ilmu Pendidikan Dan Lingusitik, 7(2), 49–73.
Harefa, D. (2020a). Belajar Fisika Dasar untuk Guru, Mahasiswa dan Pelajar. CV. Mitra Cendekia Media.
Harefa, D. (2020b). Peningkatan Strategi Hasil Belajar IPA Fisika Pada Proses Pembelajaran Team Gateway. JURNAL ILMIAH AQUINAS, 3(2), 161–186.
Harefa, D., Ge’e, E., Ndruru, K., Ndruru, M., Ndraha, L. D. M., Telaumbanua, T., Sarumaha, M., & Hulu, F. (2021). Pemanfaatan Laboratorium IPA di SMA Negeri 1 Lahusa. EduMatSains Jurnal Pendidikan, Matematika Dan Sains, 5(2), 105–122.
Harefa, D., Ndruru, K., Gee, E., & Ndruru, M. (2020). MODEL PROBLEM BASED LEARNING TERINTERGRASI BRAINSTORMING BERBASIS. Histogram : Jurnal Pendidikan Matematika, 4(2), 270–289.
J. fred weston dan Thomas E. Copeland. 1999. Manajemen keuangan. Jakarta: penerbit Erlangga
Kusetyanti, Dwipayana dan Prasetyaningtyas. 2016. Analisis Break Event Point Sebagai Dasar Penetapan Harga Jual Dalam Mengoptimalkan Profitabilitas Pada CV. Sehat Sejahtera Bersama Jember. Artikel Ilmiah Mahasiswa.
Kasmir. 2012. Analisis Laporan Keuangan. Jakarta: Raja Grafindo Persada.
Munawir. 2007. Analisa Laporan Keuangan. Yogyakarta: Liberty Yogyakarta.
Mulyadi. 2007. Akuntansi Biaya Edisi Kelima. Yogyakarta: UPP STIM YKPN.
Nasution, Khairunnisyah. 2014. Analisis Break Event Point Usaha Tani Jagung. Jurnal Wahana Inovasi. Vol. 03 (No. 2).
Ponomban, Christine Praticia. 2013. Analisis Break Even Point Sebagai Alat Perencanaan Laba Pada PT. Tropica Cocoprima. Jurnal EMBA. Vol. 01 (No.4).
Syamsuddin, Lukman. 2013. Manajemen Keuangan Perusahaan. Depok: Raja Grafindo Persada.
Silaban dan Siahaan. 2010. Manajemen Keuangan. Medan: Univ. HKBP Nommensen.
Surur, M., D. (2020). Effect Of Education Operational Cost On The Education Quality With The School Productivity As Moderating Variable. Psychology and Education Journal, 57(9), 1196–1205.
Tampubolon, Manahan. 2013. Manajemen Keuangan, Jakarta: Mitra Wacana Media.
Telaumbanua, M., Harefa, D. (2020). Teori Etika Bisnis dan Profesi Kajian bagi Mahasiswa & Guru. Yayasan Pendidikan dan Sosial Indonesia Maju (YPSIM) Banten.
