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COST VOLUME PROFIT (CVP) ANALYSIS IN ASSESSING BREAK-EVEN POINT AND FLUCTUATION OF CONTRIBUTION MARGIN ON PRICING STRATEGY IN THE TRADE SECTOR

Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) · Vol. 8 No. 2 (2026) · pp. 113–135

DOI
10.15575/aksy.v8i2.56029
ISSN
2655-9420
Published
2026-07-29
Publisher
UIN Sunan Gunung Djati Bandung
Language
eng
License
creativecommons.org/licenses/by-sa/4.0

Abstract

This study aims to analyze the application of cost-volume-profit (CVP) analysis in assessing the break-even point and contribution margin fluctuations for pricing strategy formulation in fresh commodity MSMEs, using a case study of Toko Mak Reva. A descriptive quantitative approach was employed, processing primary data from three ten-day observation periods in November 2025. The findings show consistent improvements in the contribution margin ratio and margin of safety across periods, indicating strong financial security. However, sensitivity analysis reveals the business's extreme vulnerability to purchase price volatility, where a 10% increase in variable costs would lead to losses. The study's theoretical contribution lies in integrating perishability risk into the CVP model through the concept of effective variable cost (EVC), which incorporates shrinkage rates into pricing decisions. The proposed framework offers a more adaptive pricing strategy for fresh commodity MSMEs, addressing the gap between conventional CVP analysis and the unique challenges of perishable product trading.

Keywords

Collaboration network of the authors

18 authors · 31 co-authorship links · 7 across different organisations

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  • Universitas Islam Negeri Sumatera Utara
  • North Sumatra Islamic University
  • Malikussaleh University
  • Universitas Islam Negeri Fatmawati Sukarno Bengkulu
  • Universitas 17 Agustus 1945 Samarinda
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Laylan SyafinaUniversitas Islam Negeri Sumatera Utara2
Rifdah Nur HusnaUniversitas Islam Negeri Sumatera Utara1
Audi FazhillahUniversitas Islam Negeri Sumatera Utara1
Kusmilawaty KusmilawatyUniversitas Islam Negeri Sumatera Utara1
Efrida Handayani BatubaraUniversitas Islam Negeri Sumatera Utara1
Juliana NasutionUniversitas Islam Negeri Sumatera Utara1
Rabiatul AdawiyahNorth Sumatra Islamic University1
Muhammad RamadhanUniversitas Islam Negeri Sumatera Utara1
Mukhlish Muhammad NurMalikussaleh University1
Sari Maharani ArifiantiUniversitas Islam Negeri Sumatera Utara1
Atika AtikaUniversitas Islam Negeri Sumatera Utara1
Muadil FaizinAffiliation unknown1
Rohmadi RohmadiUniversitas Islam Negeri Fatmawati Sukarno Bengkulu1
R. Dedy Chairil ZainAffiliation unknown1
Suhardiman SuhardimanUniversitas 17 Agustus 1945 Samarinda1

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://journal.uinsgd.ac.id/index.php/aksy/oai, first harvested 7 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">COST VOLUME PROFIT (CVP) ANALYSIS IN ASSESSING BREAK-EVEN POINT AND FLUCTUATION OF CONTRIBUTION MARGIN ON PRICING STRATEGY IN THE TRADE SECTOR</dc:title>
	<dc:creator>Safry Saing, S. A.</dc:creator>
	<dc:creator>Nurbaiti</dc:creator>
	<dc:creator>Samri Juliati Nasution, Yenni</dc:creator>
	<dc:subject xml:lang="en-US">Break Even Point</dc:subject>
	<dc:subject xml:lang="en-US">Contribution Margin</dc:subject>
	<dc:subject xml:lang="en-US">Cost Volume Profit</dc:subject>
	<dc:subject xml:lang="en-US">Perishability</dc:subject>
	<dc:subject xml:lang="en-US">Pricing Strategy</dc:subject>
	<dc:description xml:lang="en-US">This study aims to analyze the application of cost-volume-profit (CVP) analysis in assessing the break-even point and contribution margin fluctuations for pricing strategy formulation in fresh commodity MSMEs, using a case study of Toko Mak Reva. A descriptive quantitative approach was employed, processing primary data from three ten-day observation periods in November 2025. The findings show consistent improvements in the contribution margin ratio and margin of safety across periods, indicating strong financial security. However, sensitivity analysis reveals the business's extreme vulnerability to purchase price volatility, where a 10% increase in variable costs would lead to losses. The study's theoretical contribution lies in integrating perishability risk into the CVP model through the concept of effective variable cost (EVC), which incorporates shrinkage rates into pricing decisions. The proposed framework offers a more adaptive pricing strategy for fresh commodity MSMEs, addressing the gap between conventional CVP analysis and the unique challenges of perishable product trading.</dc:description>
	<dc:publisher xml:lang="en-US">UIN Sunan Gunung Djati Bandung</dc:publisher>
	<dc:date>2026-07-29</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.uinsgd.ac.id/index.php/aksy/article/view/56029</dc:identifier>
	<dc:identifier>10.15575/aksy.v8i2.56029</dc:identifier>
	<dc:source xml:lang="en-US">Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY); Vol. 8 No. 2 (2026): Jurnal Ilmu Akuntansi dan Bisnis Syariah; 113-135</dc:source>
	<dc:source>2655-9420</dc:source>
	<dc:source>10.15575/aksy.v8i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.uinsgd.ac.id/index.php/aksy/article/view/56029/16865</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2026 Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY)</dc:rights>
	<dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>