ANALISIS BREAK EVENT POINT DAN MARGIN OF SAFETY PADA PABRIK TAHU DI DESA BATU HAMPAR KECAMATAN KAYU ARO BARAT

Hijraini, Nirmala Putri (2025) ANALISIS BREAK EVENT POINT DAN MARGIN OF SAFETY PADA PABRIK TAHU DI DESA BATU HAMPAR KECAMATAN KAYU ARO BARAT. ABSTRAK Has tofu production reached the Break Event Point at the tofu factory in Batu Hampar village. The purpose of this study is to find out the Break Event point and Margin Of Safety whether the Break Event point has been reached or not. The data use. (Unpublished)

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Abstract

ABSTRAK Has tofu production reached the Break Event Point at the tofu factory in Batu Hampar village. The purpose of this study is to find out the Break Event point and Margin Of Safety whether the Break Event point has been reached or not. The data used is primary data, while data collection is carried out by observation and interview methods. The population in this study is all financial data on the manufacture of tofu factories in Batu Hampar Village, West Kayu Aro District in July, August, and September. The analysis technique used is the Break Event Point (BEP) and Margin Of Safety (MOS) calculation method.The results of this study show that in July you have to sell as much as 112kg to reach the BEP point and have sold 480kg means that you have reached and exceeded the BEP point, August must sell as much as 112Kg while 600Kg has been sold means that you have reached and exceeded the BEP point, in September you have to sell as much as 112Kg while 480Kg has been sold means that you have reached and exceeded the BEP point. September 81% and October 76%. Keywords : Break Event Point, Margin Of Safety ABSTRAK Apakah produksi tahu telah mencapai Break Event Point pada pabrik tahu desa batu hampar. Tujuan penelitian ini yaitu, untuk mengetahui Break Event point dan Margin Of Safety apakah sudah mencapai Break Event point atau belum. Data yang digunakan adalah data primer, sedangkan pengumpulan data dilakukan dengan metode observasi dan wawancara. Populasi dalam penelitian ini adalah seluruh data keuangan pembuatan pabrik tahu di Desa Batu Hampar Kecamatan Kayu Aro Barat pada bulan Juli, Agustus, dan September. Teknik analisis yang digunakan adalah metode perhitungan Break Event Point (BEP) dan Margin Of Safety ( MOS ). Hasil dari penelitian ini menunjukkan bahwa bulan Juli harus menjual sebanyak 112kg agar mencapai titik BEP dan sudah menjual 480kg berarti sudah mencapai dan melebihi titik Bep, Agustus harus menjual sebanyak 112Kg sedangkan sudah terjual 600Kg berarti sudah mencapai dan melebihi titik BEP, bulan September harus menjual sebanyak 112Kg sedangkan sudah terjual 480Kg berarti sudah mencapai dan melebihi titik BEP.dengan presentasi Margin of safety Bulan Agustus sebesar 76%, September 81% dan Oktober 76%. Kata Kunci : Break Event Point, Margin Of Safety

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