ANALISIS BREAK EVEN POINT DAN MARGIN OF SAFETY DALAM MENGOPTIMALKAN LABA PADA UMKM SEGERS 75 KABUPATEN SUKABUMI

Devi, Farhana Andari (2018) ANALISIS BREAK EVEN POINT DAN MARGIN OF SAFETY DALAM MENGOPTIMALKAN LABA PADA UMKM SEGERS 75 KABUPATEN SUKABUMI. Skripsi thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

UMKM Segers 75 Sukabumi Regency is one of the businesses, which work in food industry that establish since 1975. The research background is that UMKM does not apply yet, break even point and margin of safety analysis in business activity which causes UMKM do not know profit and business yet. The research aims to know how much break even point, margin of safety level, profit optimization level that is had and reached by UMKM Segers 75 in January to June periode 2018. Research method applied descriptive and quantitative method. Data collection technique was conducted through observation, interview, documentation and literature study. Data analysis technique applied break even point and margin of safety analysis. The research result shows UMKM Segers 75 in January to June periode 2018 that Segers Farm section has break even point mix score 385.969.387,8 rupiah with margin of safety level is -815%, Segers Food section has break even point mix score 58.771.437,95 rupiah with margin of safety level is 69,72%, Segers Shop section has break even point mix is 110.302.944,1 rupiah with margin of safety level is 66.21%. It means UMKM Segers 75, Segers Farm section does not have profit optimization yet. Meanwhile Segers Food and Segers Shop section have got profit optimization. UMKM Segers 75 is expected to be able to apply break even point and margin of safety analysis in business activity to know obtained profit optimization.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Break Even Point, Margin of Safety, Profit
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Fakultas Ilmu Administrasi dan Humaniora > Administrasi Bisnis
Depositing User: Perpus ID UMMI
Date Deposited: 08 Aug 2018 08:18
Last Modified: 08 Aug 2018 08:18
URI: http://eprints.ummi.ac.id/id/eprint/351

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