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Biaya diklasifikasikan menjadi biaya tetap dan biaya variabel, lalu dirinci per komponen seperti gaji, pemeliharaan kolam, pakan, listrik, serta biaya pendukung lain. Dokumen menghitung margin kontribusi, biaya per unit, BEP unit dan BEP rupiah, serta Margin of Safety (MoS) dalam unit, rupiah, dan persentase untuk menilai daya tahan terhadap penurunan volume penjualan.",{"@graph":63,"@context":112},[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/techno-socio-ekonomika-bep-and-mos-analysis-2020-2024/183598/",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/techno-socio-ekonomika-bep-and-mos-analysis-2020-2024/183598.png","ImageObject",300,407,{"name":89,"@type":90},"Cipher","Person",{"url":68,"name":92,"@type":93},"DocShare","Organization","application/pdf","2026-09-18","2026-09-02",true,{"@type":99,"interactionType":100,"userInteractionCount":102},"InteractionCounter",{"@type":101},"ViewAction",5,{"@type":104,"mainEntity":105},"FAQPage",[106],{"name":107,"@type":108,"acceptedAnswer":109},"Bagaimana cara membaca MoS dalam dokumen ini?","Question",{"text":110,"@type":111},"MoS disajikan dalam tiga ukuran: MoS unit, MoS rupiah, dan MoS persentase, dibandingkan dengan total penjualan. Nilai MoS menunjukkan seberapa besar penjualan dapat turun sebelum usaha mencapai titik impas (BEP).","Answer","https://schema.org",{"og:url":79,"og:type":114,"og:title":59,"og:site_name":92,"og:description":61},"article",{"robots":116,"canonical":79},"index,follow",{"doc_id":118,"site_id":56},183598,1788353305,{"code":4,"msg":5,"data":121},{"doc_id":118,"user_id":122,"nickname":89,"user_avatar":123,"doc_module":4,"category_id":30,"category_name":31,"doc_title":59,"doc_description":61,"doc_content":124,"file_id":125,"file_url":126,"file_type":127,"file_size":128,"view_count":102,"is_deleted":4,"is_public":71,"is_downloadable":71,"audit_status":71,"page_count":129,"language":130,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":131,"faqs":132,"seo_title":133,"seo_description":61,"update_tm":119,"read_time":134},687208528416,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","| Tahun | 2020 |  | 2021 |  |  | 2022 |  | 2023 |  | 2024 |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |\n| Kapasitas dalam Ekor | 32.000.000 |  | 33.000.000 |  |  | 34.800.000 |  | 36.000.000 |  | 30.000.000 |  |\n| Harga Per Ekor (Rp) | 7,2 |  | 7,2 |  |  | 7,2 |  | 7,2 |  | 7,5 |  |\n| Jumlah (Rp) | 230.400.000 |  | 237.600.000 |  |  | 250.560.000 |  | 259.200.000 |  | 225.000.000 |  |\n| Sumber: Data Diolah 2025 |  |  |  |  |  |  |  |  |  |  |  |\n| Analisis pada Tabel 1 atas volume operasional\u003Cbr>penjualan dilakukan dengan\u003Cbr>memperhitungkan biaya yang dialokasikanpada produk. Untuk mendukung perhitungan |  |  |  |  | Break Even Point (BEP) dan Margin of Safety (MoS), biaya harus diklasifikasikanberdasarkan perilaku atau karakteristiknya. |  |  |  |  |  |  |\n| Tabel 2: Rincian Biaya Tetap |  |  |  |  |  |  |  |  |  |  |  |\n| Keterangan Biaya | Tahun |  |  |  |  |  |  |  |  |  |  |\n|  | 2020 2021 2022 2023 2024 |  |  |  |  |  |  |  |  |  |  |\n| Biaya Tetap |  |  |  |  |  |  |  |  |  |  |  |\n| Gaji Karyawan | 32.400.000 |  | 32.400.000 |  |  | 32.400.000 |  | 32.400.000 |  | 32.400.000 |  |\n| Pemeliharaan Kolam | 3.000.000 |  | 3.000.000 |  |  | 3.000.000 |  | 3.000.000 |  | 3.000.000 |  |\n| Total Biaya Tetap | 35.400.000 |  | 35.400.000 |  |  | 35.400.000 |  | 35.400.000 |  | 35.400.000 |  |\n| Sumber: Data Diolah 2025\u003Cbr>Tabel 2 menunjukan data biaya 5 tahun\u003Cbr>terakhir yang diperoleh dari UMKM budidaya\u003Cbr>ikan nila yaitu sebesar Rp. 35.400.000.\u003Cbr>Tabel 3: Rincian Biaya Variabel |  |  |  |  |  |  |  |  |  |  |  |\n| Keterangan Biaya |  |  |  |  |  | Tahun |  |  |  |  |  |\n|  |  | 2020 |  | 2021 |  | 2022 |  | 2023 |  | 2024 |  |\n| Biaya Variabel |  |  |  |  |  |  |  |  |  |  |  |\n| Buruh Tenaga Kerja Langsung |  | 30.000.000 |  | 30.000.000 |  |  | 30.000.000 |  | 30.000.000 |  | 30.000.000 |\n| Listrik |  | 324.000 |  | 348.000 |  |  | 372.000 |  | 360.000 |  | 350.000 |\n| Pakan |  | 48.960.000 |  | 54.720.000 |  |  | 60.480.000 |  | 66.240.000 |  | 74.880.000 |\n| Plastik |  | 640.000 |  | 825.000 |  |  | 800.400 |  | 828.000 |  | 690.000 |\n| Karet |  | 60.000 |  | 61.875 |  |  | 65.250 |  | 67.500 |  | 56.250 |\n| Gas Oksigen |  | 640.000 |  | 660.000 |  |  | 696.000 |  | 720.000 |  | 600.000 |\n| Transportasi |  | 960.000 |  | 990.000 |  |  | 1.050.000 |  | 1.080.000 |  | 900.000 |\n| Tunjangan makan karyawan |  | 9.000.000 |  | 9.000.000 |  |  | 9.000.000 |  | 10.500.000 |  | 10.500.000 |\n| Total Biaya Variabel |  | 90.584.000 |  | 96.604.875 |  |  | 102.463.650 |  | 109.795.500 |  | 117.976.250 |\n| Vol. Operasional Penjualan |  | 32.000.000 |  | 33.000.000 |  |  | 34.800.000 |  | 36.000.000 |  | 30.000.000 |\n\n\n| Keterangan Biaya | Tahun |  |  |  |  |\n| --- | --- | --- | --- | --- | --- |\n|  | 2020 | 2021 | 2022 | 2023 | 2024 |\n| Biaya Variabel Per Unit | 2,83 | 2,93 | 2,94 | 3,05 | 3,93 |\n\n\n| Tahun | Penjualan\u003Cbr>(Rp) | Biaya\u003Cbr>Variabel\u003Cbr>(Rp) | Margin\u003Cbr>Kontribusi\u003Cbr>(Rp) |\n| --- | --- | --- | --- |\n| 2020 | 230.400.000 | 90.584.000 | 139.816.000 |\n| 2021 | 237.600.000 | 96.604.875 | 140.995.125 |\n| 2022 | 250.560.000 | 102.463.650 | 148.096.350 |\n| 2023 | 259.200.000 | 109.795.500 | 149.404.500 |\n| 2024 | 225.000.000 | 117.976.250 | 107.023.750 |\n\n\n| Tahun | Penjualan (Rp) | Margin Kontribusi (Rp) | Rasio Margin\u003Cbr>Kontribusi |\n| --- | --- | --- | --- |\n| 2020 | 230.400.000 | 139.816.000 | 61% |\n| 2021 | 237.600.000 | 140.995.125 | 59% |\n| 2022 | 250.560.000 | 148.096.350 | 59% |\n| 2023 | 259.200.000 | 149.404.500 | 58% |\n| 2024 | 225.000.000 | 107.023.750 | 48% |\n\n\n| Tahun | Kapasitas\u003Cbr>dalam Ekor | Biaya Variabel\u003Cbr>(Rp) | Harga per\u003Cbr>Unit (Rp) | Biaya\u003Cbr>Varibel per\u003Cbr>Unit (Rp) | Margin\u003Cbr>Kontribusi\u003Cbr>per Unit\u003Cbr>(Rp) |\n| --- | --- | --- | --- | --- | --- |\n| 2020 | 32.000.000 | 90.584.000 | 7,2 | 2,83 | 4,37 |\n| 2021 | 33.000.000 | 96.604.875 | 7,2 | 2,93 | 4,27 |\n| 2022 | 34.800.000 | 102.463.650 | 7,2 | 2,94 | 4,26 |\n| 2023 | 36.000.000 | 109.795.500 | 7,2 | 3,05 | 4,15 |\n| 2024 ","cbCaiqD4jpOPvtS0","https://ap.wps.com/l/cbCaiqD4jpOPvtS0","pdf",454821,10,"Indonesian","# Analisis volume operasional penjualan\n## Klasifikasi biaya dan dasar perhitungan\n# Rincian biaya tetap\n# Rincian biaya variabel\n## Komponen biaya per tahun\n# Penjualan, margin kontribusi, dan rasio\n# Perhitungan per unit\n# BEP (Break Even Point)\n## BEP unit (ekor)\n## BEP rupiah\n# Margin of Safety (MoS)\n## MoS unit, rupiah, dan persentase","[{\"question\":\"Bagaimana cara membaca MoS dalam dokumen ini?\",\"answer\":\"MoS disajikan dalam tiga ukuran: MoS unit, MoS rupiah, dan MoS persentase, dibandingkan dengan total penjualan. Nilai MoS menunjukkan seberapa besar penjualan dapat turun sebelum usaha mencapai titik impas (BEP).\"}]","Techno-Socio Ekonomika - Analisis BEP dan MoS 2020-2024 | PDF",15]