Analisis Titik Impas Durian Montong Dalam Kemasan Pada Industri CV. Banua Pertanian Di Kota Palu

ABSTRACT
CV. Banua Pertanian industry processes Durian Montong into Durian Montong in
Packaging. The fluctuating price of raw materials causes the sales price in April, May and
June to also differ so that it can affect income. Determination of location and respondents is
done intentionally (Purposive). The number of respondents was 4 people. The data analysis
used is break-even point analysis. The results showed that the break-even point of Durian
Montong in 500gram packaging in April the price of Rp.59,000 was achieved at a production
volume of 305 packages so that revenue of Rp.17,995,000 was obtained. In May, the price of
Rp.57,500 was achieved at a production volume of 297 packages and revenue of
Rp.17,077,500. In June, the price of Rp.50,000 was achieved at a production volume of 364
packages and a revenue of Rp.18,200,000. If the industry exceeds the production volume,
revenue and total costs at the break-even position, it means that the industry makes a profit.
Conversely, if the industry's production is below the production volume, it means that the
industry is experiencing a loss, and if it reaches the production volume with revenue and total
costs at the break-even point position, it means that the industry does not make a profit and
does not experience a loss.

ABSTRAK
Industri CV. Banua Pertanian mengolah Durian Montong menjadi Durian Montong Dalam
Kemasan. Harga Bahan Baku yang berfluktuasi menyebabkan harga penjualan pada Bulan
April, Mei dan Juni juga berbeda sehingga dapat mempengaruhi pendapatan. Penentuan
lokasi dan responden dilakukan secara sengaja (Purposive). Jumlah responden sebanyak 4
orang. Analisis data yang digunakan yaitu analisis titik impas. Hasil penelitian menunjukkan
Titik Impas Durian Montong Dalam Kemasan 500 gram Bulan April harga Rp.59.000 dicapai
pada volume produksi 305 kemasan sehingga diperoleh penerimaan Rp.17.995.000. Bulan
Mei harga Rp.57.500 dicapai pada volume produksi 297 kemasan dan penerimaan
Rp17.077.500,-. Bulan Juni harga Rp.50.000 dicapai pada volume produksi 364 kemasan dan
penerimaan Rp.18.200.000. Apabila Industri melebihi volume produksi, penerimaan dan total
biaya pada posisi titik impas berarti industri memperoleh keuntungan. Sebalikanya, jika hasil
produksi industri dibawah volume produksi berarti Industri mengalami kerugian, dan apabila
mencapai volume produksi dengan penerimaan dan total biaya pada posisi titik impas berarti
industri tidak memperoleh keuntungan dan tidak mengalami kerugian.