Jurnal Eksis
Vol. 18 No. 1 (2022): APRIL

Persamaan Fungsi Linear dalam Analisa Penjualan 2020 pada UMKM Kuliner RIN SWEET CAKES & COOKIES, Loa Janan Samarinda

Achmad Rudzali (Politeknik Negeri Samarinda)
Diyah Permana (Politeknik Negeri Samarinda)



Article Info

Publish Date
17 Nov 2022

Abstract

A business that lasts a long time without realizing it may not actually be profitable, but it is still going on. From this statement, the BEP for Rin Sweet Cakes and Cookies culinary was began. In addition, fluctuations in material prices and other costs often change every month. The analysis was carried out through linear equation graph by utilizing the sales and cost equations that occurred throughout 2020. So that the BEP value, margin of safety and future sales plans are produced. The results of the analysis stated that the production volume during BEP was around 2,594 pcs consisting of muffins, roti gembong and lapis legit. The margin of safety is 14.31%. The average operating profit obtained in 2020 is Rp. 5,662,046,- by bearing the loss for muffin products Rp.666.751,- and lapis legit Rp. 1.452.859,-. Based on sales data for 2020, the lapis legit will be a possible product to be made in future sales business plans.

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Journal Info

Abbrev

eksis

Publisher

Subject

Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

Description

The focus fields of this journal are accounting, finance, taxation, auditing, business, management, and other relevant ...