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Margin of Safety digunakan untuk menilai seberapa jauh penjualan dapat turun sebelum perusahaan mengalami kerugian, sedangkan perencanaan laba mengarahkan keputusan manajerial. Objek penelitian adalah PT Gudang Garam Tbk periode 2017–2021, dengan metode kuantitatif deskriptif dan studi kasus. Hasil menunjukkan BEP meningkat tiap tahun, namun Margin of Safety menurun hingga 2021.",{"@graph":63,"@context":119},[64,81,102],{"@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/the-impact-of-break-even-point-and-margin-of-safety-on-profit-planning-at-pt-gudang-garam-tbk-2017-2021/183663/",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/the-impact-of-break-even-point-and-margin-of-safety-on-profit-planning-at-pt-gudang-garam-tbk-2017-2021/183663.png","ImageObject",300,407,{"name":89,"@type":90},"Emma Mercer","Person",{"url":68,"name":92,"@type":93},"DocShare","Organization","application/pdf","2026-09-23","2026-09-02",true,{"@type":99,"interactionType":100,"userInteractionCount":80},"InteractionCounter",{"@type":101},"ViewAction",{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"Apa yang dimaksud Break Even Point dalam penelitian ini?","Question",{"text":109,"@type":110},"Break Even Point (BEP) adalah kondisi saat perusahaan tidak memperoleh keuntungan dan tidak mengalami kerugian, karena penjualan hanya menutup biaya-biaya.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"Bagaimana Margin of Safety digunakan untuk menilai risiko perusahaan?",{"text":114,"@type":110},"Margin of Safety memberi informasi seberapa jauh penjualan dapat turun dari titik aman sebelum perusahaan mulai menderita kerugian.",{"name":116,"@type":107,"acceptedAnswer":117},"Bagaimana temuan utama periode 2017-2021 terkait BEP dan Margin of Safety?",{"text":118,"@type":110},"BEP meningkat sepanjang 2017–2021, sementara Margin of Safety menunjukkan persentase yang lebih rendah di akhir periode (disebutkan 11% pada 2017 dan turun hingga 5% pada 2021), sehingga perusahaan perlu meningkatkan penjualan dan mengendalikan biaya.","https://schema.org",{"og:url":79,"og:type":121,"og:title":59,"og:site_name":92,"og:description":61},"article",{"robots":123,"canonical":79},"index,follow",{"doc_id":125,"site_id":56},183663,1788353566,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":89,"user_avatar":130,"doc_module":4,"category_id":30,"category_name":31,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":80,"is_deleted":4,"is_public":71,"is_downloadable":71,"audit_status":71,"page_count":136,"language":137,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":61,"update_tm":126,"read_time":141},962084925502,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","| PENGAlRUH BREAlK EVEN POINT, MAlRGIN OF SAlFETY SEBAlGAlI AlLAlT PERENCAlNAlAlN LAlBAl PAlDAl PT GUDAlNG GAlRAlM TBK YAlNGTERDAlFTAlR DI BEI 2017-2021\u003Cbr>AlriefFaldilalh\u003Cbr>Progralm studi Alkuntalnsi Universitals Singalperbalngsal Kalralwalng [Ema](Emalil :  1910631030157@student.unsikal.alc.id1)[l](Emalil :  1910631030157@student.unsikal.alc.id1)[il : ](Emalil :  1910631030157@student.unsikal.alc.id1)[ 1910631030157@student.unsika](Emalil :  1910631030157@student.unsikal.alc.id1)[l](Emalil :  1910631030157@student.unsikal.alc.id1)[.a](Emalil :  1910631030157@student.unsikal.alc.id1)[l](Emalil :  1910631030157@student.unsikal.alc.id1)[c.id](Emalil :  1910631030157@student.unsikal.alc.id1)[1](Emalil :  1910631030157@student.unsikal.alc.id1) |  |\n| --- | --- |\n| Alrticle History:\u003Cbr>Received:01-09-2022\u003Cbr>Revised: 17-10-2022\u003Cbr>Alccepted: 04-10-2022\u003Cbr>Keywords:\u003Cbr>Brealk Even Point,\u003Cbr>Malrgin of Safl ety, Lalbal | Albstralct: Brealk Even point aldallalh sualtu kealdalaln dimalnal perusalhalaln dallalm kondisi tidalk memperoleh keuntungaln daln tidalkmerugi. Malrgin of Safl ety yalitu memberikaln informalsi tentalng seberapl al jaluhpaltokaln penjuallaln dapl alt turun dalripenjuallaln agl alrperusalhalaln tidalk menderital kerugialn. Perencalnalaln lalbal yalitugalmbalraln keualngaln mengenali halsil yalng dihalrapl kaln dalri implementalsi keputusaln. Dengaln menggunalkaln alnallisis Brealk Even Point daln Malrgin of Safl ety malkal perusalhalaln dapl alt memalnfalaltkaln nyal sebagl ali allalt untuk merencalnalkaln lalbal dengalnbalik. Penelitialn ini mengalmbil objek paldal PT Gudalng Galralm tbk daln penelitialn ini mempunyali tujualn untuk mengetalhui perencalnalaln lalbal dengaln menggunalkaln alnallisis Brealk Even Point daln Malrgin of Safl ety. Metode dallalm penelitialn ini yalitu metode kualntitaltif deskriptif berupal penelitialn dengaln metode altalupendekaltaln studi kalsus. Halsil penelitialn yalng diperoleh yalitu: (1) Brealk even point talhun 2017 yalitu Rp74.172.126 dengaln tingkalt Malrgin of safl ety sebesalr 11%. Brealk even point talhun 2018 yalitu Rp86.263.023 dengaln Malrgin of Safl ety sebesalr 10%. Brealk even point talhun 2019 yalitu Rp96.435.870 dengaln Malrgin of safl etysebesalr 13%. Brealk even poin 2020 Rp105.031.998 dengaln malrgin of safl ety sebesalr 8%. Brealk even point 2021 Rp118 147 922 dengaln malrgin of safl ety sebesalr 5%. Malkal untuk menghindalri brealk even poin malkal perusalhalaln halrus lebih meningkaltkaln penjuallaln sertalmemilimallisir biayl al biayl al yalng dikelualrkaln. Agl alr lalbal yalngdiperoleh bisal sesuali dengaln apl al yalng dihalrapl kaln |\n|  | © 2022 SENTRI: Jurnall Riset Ilmialh |\n\n\n| Menentukan margin kontribusi 2017-2021 |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- |\n| Keterangan | 2017 | 2018 | 2019 | 2020 | 2021 |\n| Penjualan | Rp 83,305,925.00 | Rp 95,707,663.00 | Rp 110,523,819.00 | Rp 114,477,311.00 | Rp 124,881,266.00 |\n| Biaya Variabel | Rp 19,030,448.00 | Rp 20,051,523.00 | Rp 22,603,614.00 | Rp 20,222,885.00 | Rp 20,553,406.00 |\n| marjin kontribusi | Rp 64,275,477.00 | Rp 75,656,140.00 | Rp 87,920,205.00 | Rp 94,254,426.00 | Rp 104,327,860.00 |\n| Biaya Tetap | Rp 57,228,208.00 | Rp 68,190,228.00 | Rp 76,713,432.00 | Rp 86,477,666.00 | Rp 98,702,714.00 |\n| Laba bersih | Rp 7,755,347.00 | Rp 7,793,068.00 | Rp 10,800,102.00 | Rp 7,647,729.00 | Rp 5,605,321.00 |\n\n\n| Marjin kontribusi 2017 |  |  |  |\n| --- | --- | --- | --- |\n| Margin kontribus | penjualan-biaya variabel |  |  |\n|  | Rp 83,305,925 | Rp 19,030,448.00 | Rp 64,275,477.00 |\n| Rasio Marjin Kontribusi 2017 |  |  |  |\n| Marjin kontribusi / penjualan x 100% |  |  |  |\n|  | Rp 64,275,477.00 | 100% | 77% |\n|  | Rp 83,305,925 .00 |  |  |\n|  |  |  |  |\n| Marjin kontribusi 2018 |  |  |  |\n| Margin kontribus | penjualan-biaya variabel |  |  |\n|  | Rp 95,707,663 | Rp 20,051,523 .00 | Rp 75,656,140.00 |\n| Rasio Marjin Kontribusi 2018 |  |  |  |\n| Marjin kontribusi / penjualan x 100% |  |  | ","cbCaiseCLg9i0CDP","https://ap.wps.com/l/cbCaiseCLg9i0CDP","pdf",350851,11,"Indonesian","# PENGARUH BREAK EVEN POINT DAN MARGIN OF SAFETY TERHADAP PERENCANAAN LABA PT GUDANG GARAM TBK TAHUN 2017-2021\n## Latar belakang dan konsep\n## Metode penelitian\n## Hasil perhitungan BEP dan Margin of Safety (2017-2021)\n## Implikasi untuk perencanaan laba","[{\"question\":\"Apa yang dimaksud Break Even Point dalam penelitian ini?\",\"answer\":\"Break Even Point (BEP) adalah kondisi saat perusahaan tidak memperoleh keuntungan dan tidak mengalami kerugian, karena penjualan hanya menutup biaya-biaya.\"},{\"question\":\"Bagaimana Margin of Safety digunakan untuk menilai risiko perusahaan?\",\"answer\":\"Margin of Safety memberi informasi seberapa jauh penjualan dapat turun dari titik aman sebelum perusahaan mulai menderita kerugian.\"},{\"question\":\"Bagaimana temuan utama periode 2017-2021 terkait BEP dan Margin of Safety?\",\"answer\":\"BEP meningkat sepanjang 2017–2021, sementara Margin of Safety menunjukkan persentase yang lebih rendah di akhir periode (disebutkan 11% pada 2017 dan turun hingga 5% pada 2021), sehingga perusahaan perlu meningkatkan penjualan dan mengendalikan biaya.\"}]","Pengaruh Break Even Point dan Margin of Safety terhadap Perencanaan Laba PT Gudang Garam Tbk Tahun 2017-2021 | PDF",17]