ANALISIS BREAK EVEN POINT DALAM PENERAPAN MARGIN OF SAFETY PADA KAPAL DI PT ASDP INDONESIA FERRY (PERSERO) CABANG BATAM

  • EDO MOH HIDAYAT Mahasiswa Program Studi Akuntansi FEKON UMRAH
  • Sri Ruwanti Dosen Fakultas Ekonomi UMRAH
  • Asmaul Husna Dosen Fakultas Ekonomi UMRAH

Abstract

This research is intended to find out the analysis of Break Even Point in the application Margin of Safety on ships in PT ASDP Indonesia Ferry (Persero) Branch Batam. The variables used are Break Even Point, cost, income, Margin of Safety. This research was conducted at PT ASDP Indonesia Ferry (Persero) Batam for 2 years. The study uses primary data on the results of ship costs, ship revenue, revenue plans on the Telaga Punggur-Tanjung Uban route in 2018-2019. The method used in this research is quantitative-descriptive. The results of this study indicate that the amount of revenue volume so that the company is in the position of Break Even Point on the Telaga Punggur-Tanjung Uban route in 2018 is as much as Rp.7.720.437.840, with a Margin of Safety of Rp. 2.305.048.414 or 22,99 percent. In 2019 Break Even Point occurred at an income of Rp. 9.058.417.602, with a Margin of Safety of Rp. 1.933.297.823 or 17,59 percent. PT ASDP Indonesia Ferry (Persero) Branch Batam revenue for the Telaga Punggur-Tanjung Uban route in 2018 amounted to Rp.11.133.070.387 and in 2019 amounted Rp.13.378.132.094, revenue is above of Break Even Point. The factors that affect the achievment of Break Even Point at PT ASDP Indonesia Ferry (Persero) Branch Batam for Telaga Punggur-Tanjung Uban is an increase in revenues due to the Idul Fitri holidays, semester breaks, festival durian, natal and year-end holiday.

Published
2020-04-22
Section
Akuntansi