Analisis Break Even Point dalam Perencanaan Laba pada UMKM (Studi pada Rumah Makan Ayam Geprek di Kota Gorontalo)

Abstract

This study aims to analyze the application of Break Even Point (BEP) as a profit planning instrument for two ayam geprek MSMEs in Gorontalo City, namely Geprek Uyat and Geprek Tiar. A descriptive quantitative approach with a case study design was employed, analyzing three years of financial records through cost classification, contribution margin, BEP calculation, profit planning, and margin of safety. The findings reveal that Geprek Uyat experienced a sustained rise in its break even threshold that eventually surpassed actual sales, pushing the business into a loss position. Geprek Tiar, by contrast, consistently maintained sales above its break even point and continued generating positive net profit, despite a declining margin of safety trend. The root cause of this divergence lies not in product or pricing differences, but in the structural gap in fixed cost burdens between the two enterprises. This study concludes that BEP analysis is an effective instrument for profit planning in culinary MSMEs, enabling owners to set minimum sales targets and make data-driven decisions.