Universitas Muhammadiyah Sidoarjo
Login


Academia Open

 Submit manuscript
Section Business and Economics

Break Event Point (BEP) Analysis in Determining Service Prices at Duta Laundry Business

Analisis Titik Impas (BEP) dalam Penetapan Harga Layanan di Usaha Laundry Duta
Vol. 10 No. 2 (2025): December:
DOI : https://doi.org/10.21070/acopen.10.2025.11920
Published : Aug 10, 2025

Raisyah Arta Novia (1), Juliana Nasution (2), Yenni Samri Juliati Nasution (3)

(1) Akuntansi Syariah, Universitas Islam Negeri Sumatera Utara, Indonesia
(2) Akuntansi Syariah, Universitas Islam Negeri Sumatera Utara, Indonesia
(3) Akuntansi Syariah, Universitas Islam Negeri Sumatera Utara, Indonesia
Fulltext View | Download

Abstract:

General Background: The rapid growth of laundry services in urban Indonesia reflects increasing consumer demand for convenience, yet many micro-enterprises lack structured financial planning. Specific Background: Duta Laundry, a micro-scale service provider, sets prices based on market observation without applying analytical tools such as Break Even Point (BEP) analysis. Knowledge Gap: Prior studies on BEP in laundry businesses often overlook integration with daily service volume, month-to-month performance, and strategic pricing implications. Aims: This study analyzes the application of BEP to determine service price feasibility, evaluate sustainability, and provide strategic recommendations for micro-enterprises. Results: Findings indicate Duta Laundry’s BEP is reached at 107 transactions (749 kg) or Rp2,675,000 revenue per month, far below the realized 600 transactions (4,200 kg), indicating profitability. Comparative analysis shows May incurred a Rp710,000 loss due to high variable costs, while June achieved a Rp3,710,000 profit after cost efficiency improvements. Novelty: The study integrates BEP calculation with actual operational data, monthly performance comparison, and direct linkage to pricing and efficiency strategies. Implications: Implementing BEP in micro-service enterprises enhances data-driven decision-making, improves cost control, and supports sustainable competitiveness in volatile markets.
Highlight :



  • Determine the minimum service volume to avoid losses.

  • Cost efficiency affects profits and business continuity.

  • Data-based pricing increases competitiveness.


Keywords : Break Even Point, Duta Laundry, Service Price, Cost Efficiency, Business Sustainability

Downloads

Download data is not yet available.

References

W. T. Handayani, “Analisis Break Even Point,” Analisis Laporan Keuangan, vol. 5, no. 4, p. 147, 2023.

S. A. F. Z. Ramadhanty and N. Suryana, “Analisis Kelayakan Pengembangan Usaha Purnama Laundry di Kota Karawang Ditinjau dari Aspek Pasar, Aspek Teknis dan Aspek Finansial,” Teknik Aspek, vol. 7, no. 2, pp. 5173–5180, 2020.

A. Z. Rossanty, A. Rahmi, A. C. Maya, D. A. Siagian, and Tiarapuspa, “Analisis Strategi Bersaing pada Jasa Laundry (Studi Kasus pada 34 Laundry),” Jurnal Ekonomi Trisakti, vol. 3, no. 2, pp. 2419–2430, 2023, doi: 10.25105/jet.v3i2.17118.

H. Yasmita, J. Nasution, and B. Dharma, “Pengaruh Harga dan Kualitas Produk terhadap Keputusan Pembelian Perhiasan Imitasi pada Toko Rara Aksesoris,” Oikonomia Jurnal Manajemen, vol. 20, no. 1, pp. 17–26, 2024, doi: 10.47313/oikonomia.v20i1.2988.

N. Sabrina and D. Firmanda, “Calculation of Break-Even Point in Retail Stores,” vol. 9, no. 2, pp. 97–105, 2024.

J. V. Litamahuputty, J. T. Pelamonia, and J. A. Politeknik, “Analisis Break Even Point sebagai Alat Perencanaan Penjualan dan Laba terhadap Usaha Mikro di Ambon (Studi pada Usaha Mikro Minuman Boba Kedai Tosca OSM Kota Ambon),” Intelektiva Jurnal Ekonomi Sosial dan Humaniora, vol. 3, no. 12, p. 127, 2022.

A. Fauzi, E. Rukmayani, G. Estevani, N. Gumelarasati, and M. K. Fahrezi, “Analisis Break Even Point (BEP) sebagai Alat Perencanaan Laba,” Jurnal Bisnis dan Ekonomi, vol. 2, no. 1, pp. 83–102, 2024, doi: 10.61597/jbe-ogzrp.v2i1.25.

N. N. F. Fauziah and Wehdawati, “Revenue Analysis Using Break Even Point in Angel Laundry,” Ekonomika: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, dan Kewirausahaan, vol. 7, no. 2, pp. 124–127, 2020, doi: 10.30640/ekonomika45.v7i2.133.

G. Ananda and H. Hamidi, “Analisis Break Even Point sebagai Alat Perencanaan Laba pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar pada Bursa Efek Indonesia Tahun 2014-2017,” Measurement: Jurnal Akuntansi, vol. 13, no. 1, p. 1, 2019, doi: 10.33373/mja.v13i1.1789.

Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Kristen Indonesia, “Analisis Perhitungan BEP (Break-Even Point) dan Margin of Safety dalam Penentuan Harga Jual,” Jurnal Ilmu Keuangan dan Perbankan, vol. 9, no. 2, pp. 117–130, 2020.

R. N. Husna, L. Syafina, Y. Samri, and J. Nasution, “Analisis BEP dan MOS sebagai Alat Perencanaan Laba pada UMKM di Toko Berlian Pancing,” vol. 13, no. 3, pp. 772–782, 2024.

A. Agustin, G. P. E. Putra, D. T. Pramesti, and H. Madiistriyatno, “Strategi UMKM dalam Menghadapi Digitalisasi,” Oikos-Nomos: Jurnal Kajian Ekonomi dan Bisnis, vol. 16, p. 33, 2023.

Y. Santika, M. Muhliyanto, B. Bela, M. Mirdawati, and M. M. Addin, “Analysis of Break Even Point (BEP) at Khair Laundry in Pontianak City,” Jurnal Akuntansi, Manajemen dan Bisnis Digital, vol. 3, no. 1, pp. 63–68, 2024, doi: 10.37676/jambd.v3i1.5418.

M. F. S. Rohmah, “Analisis Break Even Point (BEP) sebagai Alat Perencanaan Laba,” Jurnal Ekonomi, vol. 12, no. 2, pp. 152–169, 2024.

R. Wahyuni, R. Kuswulandari, T. Nabila, P. Riyanto, V. Y. Mahendra, and R. Susanto, “Analisis Break Event Point (BEP) Usaha Industri Tahu di Desa Wirogunan Kecamatan Kartasura,” pp. 10–17, 2021.

I. Abraham, S. N. Muchtar, and D. H. Mahardani, “Analisis Kelayakan Usaha Laundry Self-Service: Studi Kasus Buah Hati Laundry,” 2025, doi: 10.22146/aij.vxix.xxxx.

J. Santrock, “Students Enrolled in Distance Learning Courses Are Not Assessed Any Additional Fees for Security or Identity Verification,” 2023.

J. Mensah, P. K. Oppong, and M. Addae, “Effect of Packaging on Perceived Quality and Brand Loyalty: The Mediating Role of Brand Association in Over-the-Counter Market,” Open Journal of Business and Management, vol. 10, no. 1, pp. 297–313, 2022, doi: 10.4236/ojbm.2022.101018.

T. A. Septyarani and N. Nurhadi, “Pengaruh Kualitas Pelayanan dan Kepuasan Pelanggan terhadap Loyalitas Pelanggan,” Widya Cipta Jurnal Sekretari dan Manajemen, vol. 7, no. 2, pp. 218–227, 2023, doi: 10.31294/widyacipta.v7i2.15877.

A. Fauzi et al., “Optimalisasi Biaya Produksi dan Peningkatan Laba melalui Analisis Biaya Volume dan Laba,” Jurnal Bisnis dan Ekonomi, vol. 2, no. 1, pp. 53–73, 2024, doi: 10.61597/jbe-ogzrp.v2i1.21.

P. Manuho, Z. Makalare, T. Mamangkey, and N. S. Budiarso, “Analisis Break Even Point (BEP),” Jurnal Ipteks Akuntansi Bagi Masyarakat, vol. 5, no. 1, p. 21, 2021, doi: 10.32400/jiam.5.1.2021.34692.

B. V. S. Boli, M. Wijana, and Aryadi, “Analisa Break Even Point (BEP) pada Usaha Laundry (Hoop Laundry) di Kota Mataram,” 2009.

D. Andriana and K. Balqis, “Peranan Akuntansi Pertanggungjawaban dalam Kinerja Manajer Pusat Pertanggungjawaban,” Jurnal Riset Akuntansi dan Keuangan, vol. 3, no. 1, p. 649, 2015, doi: 10.17509/jrak.v3i1.6610.

Mulyadi, Sistem Perencanaan dan Pengendalian Manajemen. Jakarta: Salemba Empat, 2012.

N. A. Dewi, I. Harahap, and M. Ridwan, “Evaluation of Corporate Zakat Implementation Practices at PT Sari Valuta Asing: Case Study of Compliance with BAZNAS Guidelines,” International Annual Conference on Islamic Economic and Law, no. November, pp. 235–246, 2024.