Pemanfaatan Analisis Break-Even Point: Studi Kasus UMKM Warung Geprek
DOI:
https://doi.org/10.54065/jss.5.2.2025.809Keywords:
Analisis, Break-Even Point, UMKM, Warung GeprekAbstract
Usaha Mikro, Kecil, dan Menengah (UMKM), termasuk warung geprek, memainkan peran penting dalam perekonomian daerah. Namun, sebagian besar pelaku usaha belum memanfaatkan alat analisis keuangan secara optimal, khususnya Break-Even Point (BEP) sebagai dasar perencanaan laba. Penelitian ini bertujuan untuk menganalisis penerapan BEP dalam perencanaan laba pada UMKM warung geprek di Kota Medan. Metode penelitian yang digunakan adalah studi kasus deskriptif dengan pendekatan kuantitatif dan kualitatif di Kota Medan. Data dikumpulkan melalui wawancara, kuesioner keuangan, dan observasi langsung terhadap lima warung geprek terpilih di Kota Medan. Hasil penelitian menunjukkan bahwa empat dari lima warung mencapai titik impas dengan margin of safety positif, sedangkan satu warung mengalami kerugian karena tidak memenuhi BEP. Analisis menunjukkan bahwa struktur biaya, volume produksi, dan strategi penetapan harga sangat memengaruhi keberhasilan pencapaian laba. Penelitian ini menegaskan pentingnya pemahaman dan penerapan analisis BEP dalam pengambilan keputusan keuangan UMKM, serta mendorong perlunya evaluasi rutin terhadap kinerja usaha guna meningkatkan profitabilitas.
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