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Laporan akhir ini menganalisis Break Even Point (BEP) dan Margin of Safety (MoS) sebagai dasar perencanaan harga jual pada UMKM The Cure Cupcake. Metode deskriptif kuantitatif dengan studi kasus memakai data sekunder berupa laporan penjualan, biaya tetap, dan biaya variabel periode 2022–2024. Hasil menunjukkan BEP dan MoS berubah dari tahun ke tahun karena perubahan biaya dan volume penjualan. Pada beberapa periode pendapatan belum mencapai titik impas sehingga kondisi keuangan belum stabil. Analisis BEP dan MoS membantu UMKM menyusun strategi harga yang lebih tepat untuk menekan risiko kerugian serta meningkatkan efektivitas operasional.",{"@graph":63,"@context":124},[64,81,103],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,72,75,78],{"item":68,"name":69,"@type":70,"position":71},"https://docshare.wps.com","Home","ListItem",1,{"item":73,"name":9,"@type":70,"position":74},"https://docshare.wps.com/id/document/",2,{"item":76,"name":31,"@type":70,"position":77},"https://docshare.wps.com/id/document/penelitian-laporan/",3,{"item":79,"name":59,"@type":70,"position":80},"https://docshare.wps.com/id/document/analysis-of-break-even-point-and-margin-of-safety-as-a-tool-for-selling-price-planning-for-the-cure-cupcake-msme-in-palembang/199577/",4,{"url":79,"name":59,"@type":82,"image":83,"author":88,"headline":59,"publisher":91,"fileFormat":94,"inLanguage":57,"description":61,"dateModified":95,"datePublished":96,"encodingFormat":94,"isAccessibleForFree":97,"interactionStatistic":98},"DigitalDocument",{"url":84,"@type":85,"width":86,"height":87},"https://docshare.wps.com/thumbnails/analysis-of-break-even-point-and-margin-of-safety-as-a-tool-for-selling-price-planning-for-the-cure-cupcake-msme-in-palembang/199577.png","ImageObject",300,407,{"name":89,"@type":90},"Hazel","Person",{"url":68,"name":92,"@type":93},"DocShare","Organization","application/pdf","2026-10-07","2026-09-04",true,{"@type":99,"interactionType":100,"userInteractionCount":102},"InteractionCounter",{"@type":101},"ViewAction",6,{"@type":104,"mainEntity":105},"FAQPage",[106,112,116,120],{"name":107,"@type":108,"acceptedAnswer":109},"Apa tujuan utama laporan ini?","Question",{"text":110,"@type":111},"Menganalisis Break Even Point (BEP) dan Margin of Safety (MoS) sebagai alat bantu untuk perencanaan harga jual pada UMKM The Cure Cupcake.","Answer",{"name":113,"@type":108,"acceptedAnswer":114},"Metode apa yang digunakan dalam penelitian ini?",{"text":115,"@type":111},"Metode deskriptif kuantitatif dengan pendekatan studi kasus menggunakan data sekunder seperti laporan penjualan, biaya tetap, dan biaya variabel periode 2022–2024.",{"name":117,"@type":108,"acceptedAnswer":118},"Apa temuan penting terkait BEP dan MoS selama 2022 hingga 2024?",{"text":119,"@type":111},"Nilai BEP dan MoS berbeda dari tahun ke tahun akibat perubahan biaya dan volume penjualan, dan pada beberapa periode pendapatan belum mencapai titik impas.",{"name":121,"@type":108,"acceptedAnswer":122},"Bagaimana BEP dan MoS membantu UMKM dalam penetapan harga jual?",{"text":123,"@type":111},"Analisis BEP dan MoS membantu merancang strategi harga yang lebih tepat untuk menghindari risiko kerugian dan meningkatkan efektivitas operasional.","https://schema.org",{"og:url":79,"og:type":126,"og:title":59,"og:site_name":92,"og:description":61},"article",{"robots":128,"canonical":79},"index,follow",{"doc_id":130,"site_id":56},199577,1788506383,{"code":4,"msg":5,"data":133},{"doc_id":130,"user_id":134,"nickname":89,"user_avatar":135,"doc_module":4,"category_id":30,"category_name":31,"doc_title":59,"doc_description":61,"doc_content":136,"file_id":137,"file_url":138,"file_type":139,"file_size":140,"view_count":102,"is_deleted":4,"is_public":71,"is_downloadable":71,"audit_status":71,"page_count":74,"language":141,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":61,"update_tm":131,"read_time":77},137441390410,"https://ap-avatar.wpscdn.com/avatar/2000252f4ab5702993?_k=1776741390130283984","ABSTRAK  \nAnalisis Break Even Point dan Margin Of Safety Sebagai Alat Perencanaan Harga Jual Pada UMKM The Cure Cupcake Palembang  \nPoliteknik Negeri Sriwijaya Palembang, Jurusan Akuntansi  \nAulia Dinah, 2025 (xv+85 pages)  \nEmail: [auliadina020@gmail.com](auliadina020@gmail.com)  \nPenetapan harga jual yang tepat merupakan salah satu faktor penting dalam mendukung kelangsungan usaha, terutama bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) . Tujuan penulisan laporan akhir ini adalah untuk menganalisis Break Even Point (BEP) dan Margin of Safety (MoS) sebagai alat bantu dalam perencanaan harga jual pada UMKM The Cure Cupcake. Metode yang digunakan adalah deskriptif kuantitatif dengan pendekatan studi kasus berdasarkan data sekunder, seperti laporan penjualan, biaya tetap, dan biaya variabel selama periode tahun 2022 hingga 2024. Berdasarkan hasil analisis, diketahui bahwa terdapat perbedaan nilai BEP dan MoS dari tahun ke tahun yang dipengaruhi oleh perubahan biaya dan volume penjualan. Pada beberapa periode, pendapatan belum mencapai titik impas, yang menunjukkan bahwa usaha masih berada dalam kondisi yang belum stabil secara finansial. Oleh karena itu, penggunaan analisis BEP dan MoS dapat menjadi alat yang bermanfaat bagipelaku UMKM dalam merancang strategi penetapan harga jual yang lebih tepat guna menghindari risiko kerugian dan meningkatkan efektivitas operasional.  \nKata Kunci: Break Even Point, Margin of Safety, Harga Jual, Perencanaan, UMKM  \nABSTRACT  \nAnalysis of Break-Even Point and Margin of Safety as Tools for Selling Price Planning at The Cure Cupcake MSME in Palembang  \nState Polytechnic of Sriwijaya Palembang, Department of Accounting Aulia Dinah, 2025 (xv+85 pages)  \n[Email:](Email: auliadina020@gmail.com)[ auliadina020@gmail.com](Email: auliadina020@gmail.com)  \nThe determination of an appropriate selling price is one of the key factors that supports business continuity, particularly for Micro, Small, and Medium Enterprises (MSMEs). The purpose of this final report is to analyze the BreakEven Point (BEP) and Margin of Safety (MoS) as tools to support selling price planning at UMKM The Cure Cupcake. The method employed is a quantitative descriptive approach with a case study design, utilizing secondary data such as sales reports, fixed costs, and variable costs for the period of 2022 to 2024. Based on the analysis, it was found that the values of BEP and MoS vary from year to year, influenced by changes in costs and sales volumes. In several periods, revenue did not reach the break-even point, indicating that the business was still in a financially unstable condition. Therefore, BEP and MoS analysis can serve as valuable tools for MSME practitioners in designing more accurate selling price strategies to avoid potential losses and enhance operational effectiveness.  \nKeywords: Break Even Point, Margin of Safety, Selling Price, Planning, MSME","cbCair9jhNMnOO6n","https://ap.wps.com/l/cbCair9jhNMnOO6n","pdf",112581,"Indonesian","# Pendahuluan\n## Latar Belakang dan Tujuan\n# Metode Penelitian\n## Deskriptif Kuantitatif dan Studi Kasus\n# Analisis dan Hasil\n## Perubahan BEP dan MoS 2022-2024\n# Kesimpulan dan Implikasi\n## Manfaat Analisis untuk Penetapan Harga","[{\"question\":\"Apa tujuan utama laporan ini?\",\"answer\":\"Menganalisis Break Even Point (BEP) dan Margin of Safety (MoS) sebagai alat bantu untuk perencanaan harga jual pada UMKM The Cure Cupcake.\"},{\"question\":\"Metode apa yang digunakan dalam penelitian ini?\",\"answer\":\"Metode deskriptif kuantitatif dengan pendekatan studi kasus menggunakan data sekunder seperti laporan penjualan, biaya tetap, dan biaya variabel periode 2022–2024.\"},{\"question\":\"Apa temuan penting terkait BEP dan MoS selama 2022 hingga 2024?\",\"answer\":\"Nilai BEP dan MoS berbeda dari tahun ke tahun akibat perubahan biaya dan volume penjualan, dan pada beberapa periode pendapatan belum mencapai titik impas.\"},{\"question\":\"Bagaimana BEP dan MoS membantu UMKM dalam penetapan harga jual?\",\"answer\":\"Analisis BEP dan MoS membantu merancang strategi harga yang lebih tepat untuk menghindari risiko kerugian dan meningkatkan efektivitas operasional.\"}]","Analisis Break Even Point dan Margin of Safety sebagai Alat Perencanaan Harga Jual pada UMKM The Cure Cupcake Palembang | PDF"]