Break-Even Point Industri Rumah Tangga Citra Handycraft Sri Sulastri Di Pamulang, Tangerang Selatan

Ita Nuraeni; Layla Exa Wijayanti; Aisyah Ramadania; Anggita Septiyana Dewi; Sutia Budi

doi:10.32546/ijea.v1i1.167

Ita Nuraeni STIE Ahmad Dahlan Jakarta
Layla Exa Wijayanti STIE Ahmad Dahlan Jakarta
Aisyah Ramadania STIE Ahmad Dahlan Jakarta
Anggita Septiyana Dewi STIE Ahmad Dahlan Jakarta
Sutia Budi STIE Ahmad Dahlan Jakarta

DOI: https://doi.org/10.32546/ijea.v1i1.167

Keywords: break-even point, handy-craft, home industry, SMEs

Abstract

The purpose of this research is to analyze the breakeven on a handy-craft industry of Ms. Sri Sulastri in Pamulang, South Tangerang city. The design of observational research using the method. The design of the survey method using observational with a descriptive quantitative approach. We use costs and marginal approaches, graphical and mathematical methods to analyze break-even and maximum profit on the industry. The results of the analysis of the breakeven on the industry have exceeded break-even. Further elaborations are discussed in this article.