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Analisis Break Even Point Terhadap Dasar Perencanaan Laba Pada Pt Bumi Sarana Beton Di Makassar

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 21 No. 1 (2026) · pp. 23–32

DOI
10.52062/jaked.v21i1.4939
ISSN
2621-6787, 1978-4848
Published
2026-05-31
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng
License
creativecommons.org/licenses/by-sa/4.0

Abstract

This research was conducted to find out how to do Break Even Point Analysis on the basis of profit planning at PT Bumi Sarana Beton in Makassar in 2021. The variables used in this research consist of two types of variables, namely independent variables and dependent variables. The independent variable in this research is Break even point (X) and the dependent variable in this research is profit planning (Y). The population in this research is the financial report of PT Bumi Sarana Beton. The analysis used to process the results and answer the formulation of this research is descriptive research using the break even point method and profit planning. The research results show that overall in 2021 the sales and production results of PT. Bumi Sarana Beton has passed the break even point both in units and rupiah. The contribution margin achieved by PT Bumi Sarana Beton in Makassar in 2021 is 30%.

Collaboration network of the authors

8 authors · 10 co-authorship links

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Co-authorOrganisationJoint articles
Rahmad PrajonoAffiliation unknown1
Muchtar IbrahimAffiliation unknown1
Samirah DunakhirAffiliation unknown1
Dika Retno BudiartiAffiliation unknown1
- FitrianiAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Analisis Break Even Point Terhadap Dasar Perencanaan Laba Pada Pt Bumi Sarana Beton Di Makassar</dc:title>
	<dc:creator>Fathur Zaky, Ahmad</dc:creator>
	<dc:creator>Samsinar</dc:creator>
	<dc:creator>Idrus, Mukhammad</dc:creator>
	<dc:description xml:lang="en-US">This research was conducted to find out how to do Break Even Point Analysis on the basis of profit planning at PT Bumi Sarana Beton in Makassar in 2021. The variables used in this research consist of two types of variables, namely independent variables and dependent variables. The independent variable in this research is Break even point (X) and the dependent variable in this research is profit planning (Y). The population in this research is the financial report of PT Bumi Sarana Beton. The analysis used to process the results and answer the formulation of this research is descriptive research using the break even point method and profit planning. The research results show that overall in 2021 the sales and production results of PT. Bumi Sarana Beton has passed the break even point both in units and rupiah. The contribution margin achieved by PT Bumi Sarana Beton in Makassar in 2021 is 30%.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2026-05-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/4939</dc:identifier>
	<dc:identifier>10.52062/jaked.v21i1.4939</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 21 No. 1 (2026): Mei; 23-32</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 21 No 1 (2026): Mei; 23-32</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/4939/3681</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2026 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
	<dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
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