Analisis Break Even Point (BEP) Sebagai Instrumen Dalam Perencanaan Laba Pada Perusahaan Umum Daerah (Perumda) Air Minum Danum Taka Kabupaten Penajam Paser Utara

Abstract

As a Regional Owned Enterprise (BUMD) with both social and commercial functions, the ability of the Regional Water Utility (PERUMDA) Air Minum Danum Taka of Penajam Paser Utara Regency to accurately plan for profit is crucial, especially in facing the dynamics as a supporting region for the new National Capital (IKN). This research aims to determine whether the revenue of PERUMDA Air Minum Danum Taka has reached the break-even point and to analyze whether the contribution from sales has been adequate to cover costs.

The subject of this research is PERUMDA Air Minum Danum Taka. The method used is descriptive with a quantitative approach, utilizing secondary data in the form of the company's financial statements for the year 2023. The variables analyzed in this study include fixed costs, variable costs, Break-Even Point (BEP), Contribution Margin, and Margin of Safety.

The research findings indicate that the company has been operating profitably. The Break-Even Point (BEP) analysis proves that the company's actual revenue realization in 2023 successfully surpassed the break-even point required to cover all operational costs. Furthermore, the Contribution Margin analysis confirms that the contribution generated from sales activities was more than sufficient to cover all fixed costs and generate operating profit. Based on these findings, both research hypotheses were accepted. This study concludes that BEP analysis is a valid and relevant tool for the management of PERUMDA Danum Taka to evaluate performance and as a basis for consideration in future profit planning.