The Role Of CVP In Profit Planning In Jakatarub Noodle Dumpling In Arosbaya

- Anis, Luluk Mukkaromah, Mega Diva, Mochamad Reza Adiyanto

Abstract


Cost Volume Profit is needed to help the owner in planning and decision making to determine optimal profit. This research aims to analyze the break-even point and profit planning in the Jakatarub Noodle Dumpling Micro, Small and Medium Enterprises (MSMEs) in Arosbaya Bangkalan Madura. Data collection uses primary data obtained from direct interviews with the owner. This research method is descriptive with a qualitative approach. The data obtained was analyzed using break even point analysis and margin of safety analysis. The results of this research show that the break-even point for 2022 is IDR 5,566,379. for 2023 the company plans a profit of IDR 500,000,000, so the company must be able to sell 70,136 portions of its product or IDR 701,363,763.

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