[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-id-113":3,"doc-detail-183749-id":53,"doc-seo-183749-113":77},{"code":4,"msg":5,"data":6},0,"success",[7,13,17,21,25,29,33,37,41,45,49],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},55,"Document","Agama & Spiritualitas",60,"religion-spirituality",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":11,"slug":16},48,"Cerita & Novel","story-novel",{"id":18,"doc_module":4,"doc_module_name":9,"category_name":19,"show_sort_weight":11,"slug":20},56,"Gaya Hidup","lifestyle",{"id":22,"doc_module":4,"doc_module_name":9,"category_name":23,"show_sort_weight":11,"slug":24},51,"Komik","comic",{"id":26,"doc_module":4,"doc_module_name":9,"category_name":27,"show_sort_weight":11,"slug":28},53,"Layanan Kesehatan","healthcare",{"id":30,"doc_module":4,"doc_module_name":9,"category_name":31,"show_sort_weight":11,"slug":32},54,"Penelitian & Laporan","research-report",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":11,"slug":36},49,"Sastra","literature",{"id":38,"doc_module":4,"doc_module_name":9,"category_name":39,"show_sort_weight":11,"slug":40},52,"Teknologi","technology",{"id":42,"doc_module":4,"doc_module_name":9,"category_name":43,"show_sort_weight":11,"slug":44},50,"Ujian","exam",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":47,"show_sort_weight":11,"slug":48},57,"Umum","general",{"id":50,"doc_module":4,"doc_module_name":9,"category_name":51,"show_sort_weight":4,"slug":52},181,"Formulir","formulir",{"code":4,"msg":5,"data":54},{"doc_id":55,"user_id":56,"nickname":57,"user_avatar":58,"doc_module":4,"category_id":30,"category_name":31,"doc_title":59,"doc_description":60,"doc_content":61,"file_id":62,"file_url":63,"file_type":64,"file_size":65,"view_count":66,"is_deleted":4,"is_public":67,"is_downloadable":67,"audit_status":67,"page_count":68,"language":69,"language_code":70,"site_id":71,"html_lang":70,"table_of_contents":72,"faqs":73,"seo_title":74,"seo_description":60,"update_tm":75,"read_time":76},183749,549758252649,"Ivy","https://ap-avatar.wpscdn.com/avatar/8000253669c5317157?_k=1778319167496531819","Analisis Break Even Point dan Margin Of Safety sebagai Perencanaan Laba pada Depot Air Minum Aulia Tirta Kabupaten Bekasi","Penelitian ini mengkaji UMKM Depot Air Minum Aulia Tirta yang belum mengetahui kapan usaha mencapai titik impas serta besarnya margin of safety. Analisis break even point dan margin of safety digunakan sebagai dasar perencanaan laba. Metode yang diterapkan adalah deskriptif kuantitatif pada periode Januari–Juni dengan total pendapatan Rp 58.020.000 dan total biaya Rp 31.134.020. Hasil menunjukkan BEP 3.912 unit atau Rp 19.560.000, sedangkan target laba 10% memerlukan penjualan 12.374 unit dengan pendapatan Rp 61.870.000. Margin of safety maksimum penurunan penjualan adalah Rp 38.460.000 atau sekitar 66%.","| Analisis Break Even Point Dan Margin Of Safety Sebagai Perencanaan Laba Pada Depot Air Minum Aulia Tirta Kabupaten Bekasi\u003Cbr>AsyrafAulia Ramadhan1*, Barick Ahmad Setiawan2\u003Cbr>12Administrasi Bisnis, Universitas Sangga Buana, Indonesia\u003Cbr>*Email: [asyraframadhan18097@gmail.com](asyraframadhan18097@gmail.com)\u003Cbr>Doi: [https://doi.org/10.37339/e-bis.v8i1.1451](https://doi.org/10.37339/e-bis.v8i1.1451) |  |  |\n| --- | --- | --- |\n|  Diterbitkan oleh Politeknik Piksi Ganesha Indonesia |  |  |\n| Info Artikel\u003Cbr>Diterima : 2023-10-12 Diperbaiki :\u003Cbr>2023-10-13 Disetujui :\u003Cbr>2023-10-23\u003Cbr>Kata Kunci:\u003Cbr>Break Even Point, Perencanaan Laba, Margin Of Safety\u003Cbr>Keywords:\u003Cbr>Break Even Point, Profit Planning, Margin Of Safety.\u003Cbr>Alamat Korespondensi | : | ABSTRAK\u003Cbr>\u003Cbr>Penelitian ini dilakukan pada UMKM Depot Air Minum Aulia Tirta. Depot Air Minum Aulia Tirta Merupakan depot yang belum mengetahui kapan usahanya mencapai titik impas dan seberapa besar margin of safety yang dimiliki. Dengan diketahui titik impas dan margin of safety juga dapat sebagai acuandalam merencanakan laba. Penelitian ini menggunakan metode deskriptif kuantitatif, didapatkan hasil dalam periode enam bulan Januari sampai dengan Juni dengan total pendapatan sebesar Rp. 58.020.000, dengan total biaya sebesar Rp. 31.134.020 dengan titik BEP sebanyak 3912 Unit atau dalam rupiah sebesar Rp 19. 560.000. Dengan target perencanaan laba dengan kenaikan 10%, Depot Air Minum Aulia Tirta harus melakukan penjualan sebanyak 12.374 Unit dengan total pendapatan Rp. 61. 870.000. Margin of safety atau penurunan penjualan maksimal yang boleh dialami oleh Depot Air minum Aulia Tirta adalah sebesar Rp. 38.460.000 atau sekitar 66% .\u003Cbr>\u003Cbr>ABSTRACT\u003Cbr>This research was conducted at the Aulia Tirta Drinking Water. Depot UMKM. Aulia Tirta Drinking Water Depot Is a depot that doesn't know when its business will reach its break even point and how big the margin of safety it has. Knowing the break-even point and margin of safety can also be used as a reference in profit planning. This study uses a quantitative descriptive method, the results obtained in the six month period from January to June with a total income of Rp. 58,020,000, with a total cost of Rp. 31,134,020 with a BEP point of 3912 Units or in rupiah of IDR 19,560,000. With a planned profit target of a 10% increase, the Aulia Tirta Drinking Water Depot must sell 12,374 units with a total revenue of Rp. 61. 870,000. The margin of safety or the maximum decline in sales that Aulia Tirta's Drinking Water Depot may experience is Rp. 38,460,000 or about 66%.\u003Cbr>Jl. Letnan Jenderal Suprapto No.73 Kebumen, Jawa Tengah, Indonesia 54316 |\n\n\n| Bulan | Jumlah (Unit) | Harga Satuan | Total Pendapatan |\n| --- | --- | --- | --- |\n| Januari | 1982 | Rp5.000 | Rp9.910.000 |\n| Februari | 1928 | Rp5.000 | Rp9.640.000 |\n| Maret | 2020 | Rp5.000 | Rp10.100.000 |\n| April | 1851 | Rp5.000 | Rp9.255.000 |\n| Mei | 1950 | Rp5.000 | Rp9.750.000 |\n| Juni | 1873 | Rp5.000 | Rp9.365.000 |\n| Total | 11604 | Total | Rp 58.020.000 |\n\n\n| Total Biaya | Variabel | Biaya Varibael | Per | Unit | Biaya Tetap | Total Biaya |\n| --- | --- | --- | --- | --- | --- | --- |\n| (TVC) |  | (VC) |  |  | (FC) | (TC) |\n| Rp17.461.377 |  | Rp1.505 |  |  | Rp13.670.000 | Rp31.131.377 |","cbCaikX5bdXlPOBG","https://ap.wps.com/l/cbCaikX5bdXlPOBG","pdf",325207,6,1,10,"Indonesian","id",113,"# Analisis Break Even Point dan Margin Of Safety\n## Perencanaan Laba pada Depot Air Minum Aulia Tirta","[{\"question\":\"Apa tujuan penelitian pada Depot Air Minum Aulia Tirta?\",\"answer\":\"Menentukan kapan usaha mencapai titik impas dan menghitung margin of safety, lalu memanfaatkannya sebagai acuan perencanaan laba.\"},{\"question\":\"Berapa nilai titik BEP dan dalam satuan apa?\",\"answer\":\"Titik BEP berada pada 3.912 unit, setara dengan Rp 19.560.000.\"},{\"question\":\"Berapa target penjualan dan pendapatan saat laba ditargetkan naik 10%?\",\"answer\":\"Depot perlu menjual 12.374 unit dengan total pendapatan Rp 61.870.000.\"}]","Analisis Break Even Point dan Margin Of Safety sebagai Perencanaan Laba pada Depot Air Minum Aulia Tirta Kabupaten Bekasi | PDF",1788353829,15,{"code":4,"msg":78,"data":79},"ok",{"site_id":71,"language":70,"slug":80,"title":59,"keywords":81,"description":60,"schema_data":82,"social_meta":138,"head_meta":140,"extra_data":142,"updated_unix":75},"analysis-of-break-even-point-and-margin-of-safety-as-profit-planning-for-aulia-tirta-drinking-water-depot-bekasi-regency","",{"@graph":83,"@context":137},[84,100,120],{"@type":85,"itemListElement":86},"BreadcrumbList",[87,91,94,97],{"item":88,"name":89,"@type":90,"position":67},"https://docshare.wps.com","Home","ListItem",{"item":92,"name":9,"@type":90,"position":93},"https://docshare.wps.com/id/document/",2,{"item":95,"name":31,"@type":90,"position":96},"https://docshare.wps.com/id/document/penelitian-laporan/",3,{"item":98,"name":59,"@type":90,"position":99},"https://docshare.wps.com/id/document/analysis-of-break-even-point-and-margin-of-safety-as-profit-planning-for-aulia-tirta-drinking-water-depot-bekasi-regency/183749/",4,{"url":98,"name":59,"@type":101,"image":102,"author":107,"headline":59,"publisher":109,"fileFormat":112,"inLanguage":70,"description":60,"dateModified":113,"datePublished":114,"encodingFormat":112,"isAccessibleForFree":115,"interactionStatistic":116},"DigitalDocument",{"url":103,"@type":104,"width":105,"height":106},"https://docshare.wps.com/thumbnails/analysis-of-break-even-point-and-margin-of-safety-as-profit-planning-for-aulia-tirta-drinking-water-depot-bekasi-regency/183749.png","ImageObject",300,407,{"name":57,"@type":108},"Person",{"url":88,"name":110,"@type":111},"DocShare","Organization","application/pdf","2026-09-23","2026-09-02",true,{"@type":117,"interactionType":118,"userInteractionCount":66},"InteractionCounter",{"@type":119},"ViewAction",{"@type":121,"mainEntity":122},"FAQPage",[123,129,133],{"name":124,"@type":125,"acceptedAnswer":126},"Apa tujuan penelitian pada Depot Air Minum Aulia Tirta?","Question",{"text":127,"@type":128},"Menentukan kapan usaha mencapai titik impas dan menghitung margin of safety, lalu memanfaatkannya sebagai acuan perencanaan laba.","Answer",{"name":130,"@type":125,"acceptedAnswer":131},"Berapa nilai titik BEP dan dalam satuan apa?",{"text":132,"@type":128},"Titik BEP berada pada 3.912 unit, setara dengan Rp 19.560.000.",{"name":134,"@type":125,"acceptedAnswer":135},"Berapa target penjualan dan pendapatan saat laba ditargetkan naik 10%?",{"text":136,"@type":128},"Depot perlu menjual 12.374 unit dengan total pendapatan Rp 61.870.000.","https://schema.org",{"og:url":98,"og:type":139,"og:title":59,"og:site_name":110,"og:description":60},"article",{"robots":141,"canonical":98},"index,follow",{"doc_id":55,"site_id":71}]