Analisis Break Even Point (BEP) Sebagai Alat Perencanaan Laba Pada Kebun Hidroponik Oase Farm

Abstract

Kebun Hidroponik Oase Farm is a business in agriculture that produces hydroponic vegetables. The purpose of this study is to determine the break even point analysis, profit planning in 2025, and to determine the margin of safety in 2025. This type of research is descriptive with a quantitative approach method The type of data used is secondary data. Data collection methods from observation, interviews, documentation, and literature study. The results showed that sales of mustard and lettuce products at the Kebun Hidroponik Oase Farm in 2022-2024 had exceeded the break even point level, namely in 2022, namely for mustard of Rp16.256.707 or 903 units, for lettuce of Rp6.783.492 or 226 units, in 2023 for mustard of Rp17.387.682 or 966 units, for lettuce of Rp7.746.907 or 258 units, in 2024 for mustard of Rp21.354.179 or 1.186 units, for lettuce of Rp8.523,251 or 284 units. From these results, Kebun Hidroponik Oase Farm can carry out profit planning for the 2025 period where Kebun Hidroponik Oase Farm must increase its sales from the previous period. The percentage of margin of safety for the 2025 period is quite high, namely for mustard greens of 72% and lettuce of 75%, this shows that Kebun Hidroponik Oase Farm is able to carry out its operational activities properly and the level of risk of experiencing low losses.