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Metode yang digunakan deskriptif kuantitatif dengan data primer melalui observasi dan wawancara. Perhitungan meliputi biaya tetap dan variabel, margin kontribusi, Break Even Point (BEP), Margin of Safety (MoS), serta Operating Leverage. Hasil menunjukkan laba Rp14.786.241 pada kondisi normal, BEP mengindikasikan kerugian Rp53.596 pada produk yang belum mencapai impas, MoS membatasi penurunan penjualan, dan Operating Leverage 1,72 menegaskan sensitivitas profit terhadap perubahan volume.",{"@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/journal-of-innovative-and-creativity-cost-volume-profit-analysis-for-dakak-dakak-dapur-mas-smes/183744/",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/journal-of-innovative-and-creativity-cost-volume-profit-analysis-for-dakak-dakak-dapur-mas-smes/183744.png","ImageObject",300,407,{"name":89,"@type":90},"Olivia Brown","Person",{"url":68,"name":92,"@type":93},"DocShare","Organization","application/pdf","2026-10-03","2026-09-02",true,{"@type":99,"interactionType":100,"userInteractionCount":102},"InteractionCounter",{"@type":101},"ViewAction",5,{"@type":104,"mainEntity":105},"FAQPage",[106,112,116,120],{"name":107,"@type":108,"acceptedAnswer":109},"Apa tujuan utama penelitian pada UMKM Dakak-dakak Dapur Mas?","Question",{"text":110,"@type":111},"Penelitian bertujuan mengkaji hubungan biaya, tingkat penjualan, dan laba dengan pendekatan Cost Volume Profit (CVP) berbasis bauran produk.","Answer",{"name":113,"@type":108,"acceptedAnswer":114},"Metode apa yang digunakan dalam penelitian ini?",{"text":115,"@type":111},"Metode yang digunakan adalah deskriptif kuantitatif dengan sumber data primer yang dikumpulkan melalui observasi dan wawancara.",{"name":117,"@type":108,"acceptedAnswer":118},"Apa temuan penting dari analisis BEP dan produk yang menyebabkan kerugian?",{"text":119,"@type":111},"Analisis BEP menemukan kerugian sebesar Rp53.596 karena ada produk yang belum mencapai titik impas, yaitu Bungo Durian.",{"name":121,"@type":108,"acceptedAnswer":122},"Bagaimana Operating Leverage memengaruhi interpretasi profit?",{"text":123,"@type":111},"Nilai Operating Leverage sebesar 1,72 menunjukkan bahwa perubahan volume penjualan berdampak signifikan terhadap laba, sehingga kenaikan laba 10% diperkirakan meningkatkan total laba menjadi Rp17.344.113.","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},183744,1788353820,{"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":141,"language":142,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":143,"faqs":144,"seo_title":145,"seo_description":61,"update_tm":131,"read_time":146},16904993612988,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","| Journal of Innovative and Creativity\u003Cbr>Journal Homepage: [https://joecy.org/index.php/joecy](https://joecy.org/index.php/joecy)\u003Cbr>[e-mail:](e-mail: journaljoecy@gmail.com)[ ](e-mail: journaljoecy@gmail.com)[journaljoecy@gmail.com](e-mail: journaljoecy@gmail.com) | Faculty of Education University of Pahlawan Tuanku Tambusai ISSN 2775-771X (Online)\u003Cbr>ISSN 2962-570X (Printed)\u003Cbr>5 (3) 2025, Page: 38367-38377 |\n| --- | --- |\n\n\n| ABSTRAK\u003Cbr>This study aims to examine the relationship between costs, sales levels, and profits at Dakak-dakak DapurMas MSMEs by applying product mix-based Cost volume profit (CVP) analysis. The research method used is quantitative descriptive with primary data sources collected through observation and interviews. The analysis focused on calculating fixed and variable costs, contribution margin, Break Even Point (BEP), Margin of Safety (MoS), and Operating Leverage. The results showed that under normal sales conditions, the MSME was able to generate a profit ofIDR 14,786,241, with the largest profit contribution coming from the Benai product. However, the BEP analysis found a loss of IDR 53,596 due to one of the products, Bungo Durian, not reaching the break-even point. The safe limit for sales decline is indicated by an MoS value of 98 kg for Karambia Cake, 420 kg for Bungo Durian, and 434 kgfor Benai. The Operating Leverage value of 1.72 indicates that changes in sales volume have a significant impact on profit. If profit increases by 10%, the total profit of MSMEs is estimated to reach IDR 17,344,113. These findings confirm that CVP analysis can be used as an effective basis for profit planning and production decision-making in MSMEs with a variety ofproducts.\u003Cbr>Keywords: CVP; BEP; MoS; Operating Leverage\u003Cbr>ABSTRAK\u003Cbr>Penelitian ini bertujuan untuk mengkaji keterkaitan antara biaya, tingkat penjualan, dan laba pada UMKM Dakakdakak Dapur Mas dengan menerapkan analisis Cost volume profit (CVP) berbasis bauran produk. Metode penelitianyang digunakan adalah deskriptif kuantitatif dengan sumber data primer yang dikumpulkan melalui observasi dan wawancara. Analisis difokuskan pada perhitungan biaya tetap dan biaya variabel, Margin kontribusi, Break Even Point (BEP), Margin of Safety (MoS), serta Operating Leverage. Hasil penelitian menunjukkan bahwa pada kondisi penjualan normal, UMKM mampu menghasilkan laba sebesar Rp14.786.241, di mana kontribusi laba terbesar berasal dari produk Benai. Namun, pada analisis BEP ditemukan kerugian sebesar Rp53.596 akibat salah satu produk, yaitu Bungo Durian, belum mencapai titik impas. Batas aman penurunan penjualan ditunjukkan oleh nilai MoS sebesar 98 kg untuk Kue Karambia, 420 kg untuk Bungo Durian, dan 434 kg untuk Benai. Nilai Operating Leverage sebesar 1,72 menunjukkan bahwa perubahan volume penjualan memiliki pengaruh yang cukup besar terhadap laba. Apabila laba meningkat sebesar 10%, maka total laba UMKM diperkirakan mencapai Rp17.344.113 . Temuan ini menegaskan bahwa analisis CVP dapat dimanfaatkan sebagai landasan yang efektif dalam perencanaan laba dan pengambilan keputusan produksi pada UMKM dengan beragam produk.\u003Cbr>Kata Kunci: CVP; BEP; MoS; Operating Leverage |\n| --- |\n| © The Author(s) . 2021 Open Access This article is licensed under a Creative Commons Atibution 4.0 International License, which permits use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons licence, and indicate if changes were made. The images or other third party material in this article are included in the article's Creative Commons licence, unless indicated otherwise in a credit line to the material. To view a copy of this licence, visit [http://creativecommons.org/licenses/by/4.0](http://creativecommons.org/licenses/by/4.0) |\n\n\n| Nama | Harga/ satuan | Kuantitas |  | Total Biaya |\n| --- | --- | --- | --- | --- |\n| Tepung Beras | 16.000 ","cbCaio0wdeAtPe8S","https://ap.wps.com/l/cbCaio0wdeAtPe8S","pdf",363599,11,"Indonesian","# Abstrak\n## Tujuan penelitian\n## Metode\n## Analisis (biaya, margin kontribusi, BEP, MoS, Operating Leverage)\n## Hasil dan temuan\n## Kesimpulan","[{\"question\":\"Apa tujuan utama penelitian pada UMKM Dakak-dakak Dapur Mas?\",\"answer\":\"Penelitian bertujuan mengkaji hubungan biaya, tingkat penjualan, dan laba dengan pendekatan Cost Volume Profit (CVP) berbasis bauran produk.\"},{\"question\":\"Metode apa yang digunakan dalam penelitian ini?\",\"answer\":\"Metode yang digunakan adalah deskriptif kuantitatif dengan sumber data primer yang dikumpulkan melalui observasi dan wawancara.\"},{\"question\":\"Apa temuan penting dari analisis BEP dan produk yang menyebabkan kerugian?\",\"answer\":\"Analisis BEP menemukan kerugian sebesar Rp53.596 karena ada produk yang belum mencapai titik impas, yaitu Bungo Durian.\"},{\"question\":\"Bagaimana Operating Leverage memengaruhi interpretasi profit?\",\"answer\":\"Nilai Operating Leverage sebesar 1,72 menunjukkan bahwa perubahan volume penjualan berdampak signifikan terhadap laba, sehingga kenaikan laba 10% diperkirakan meningkatkan total laba menjadi Rp17.344.113.\"}]","Jurnal of Innovative and Creativity - Analisis Cost Volume Profit pada UMKM Dakak-dakak Dapur Mas | PDF",17]