Analisis Break Even Point Dalam Kaitan Dengan Pendapatan Spead Boad Kota Jawa

Rohma Kotala, Tri Retno Hariyati, Vury L.A. Sadubun


           Speadboad businesses that serve sea transport path Mardika Java-City is one source of income for people living in the area were used to serve the communityin order to support their daily activities. Planning on profits from these efforts need to be done as well as possible so that employers speadboad not experience losses due to operational costs are quite high.

            The analysis is using the break even point analysis that aimed to quantify the level of production that proceeds equal to the sum of all variable costs and fixed costs.

           The result showed that the rste of break even point wiil occur at speadboad entrepreneurs who use premium in the amount of 454 people with a minimum income level of US$1.634 million, then at speadboad which uses kerosene in the amount of 488 people with a minimum income level of US $ 1.7367 million.


Break Even Point, Fixed costs and Variable costs.

Full Text:



Baridwan Zaki, Buku Intarmediate Accaunting , Yogyakarta BPFE

Brigham Eugene dan Joel Houston 2001 Menejmen Keuangan II Jakarta SelembaEmpat

Harnanto, Akuntansi Lanjutan, Buku II Edisi 2003/2004 2001.230 Yogyakarta:BPFE Ikatan Akuntansi Indonesia

Jusuf Haryono Al ,Dasar-dasar Akuntansi,Edisi ke 7, jilid 2, Yogyakarta

Riyanto Bambang, 1995 Dasar-dasar Pembelanjaan Perusahaan Edisi ke 4 BPFE Yoyakarta

Sigit Soehardi 2002:2 Analisa Break Even Yogyakarta : BPFE

Standar Akuntansi Keuangan, (2007:h 23.1)

Standar Akuntansi Keuangan PSAK No. 23 (1999 : 4)

Soemarso S.R. Akuntansi Suatu Pengantar Jakarta: Salemba Empat 2002

Suci Mulya Wijayanti DKK, Analisis Break Even Point. 2014

Supriyono. 2000. Akuntansi Biaya, Buku 1, edisi dua. Yogyakarta:BPFE


DOI (Untitled):


  • There are currently no refbacks.

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Creative Commons License
This Journal Maneksi is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.