Pengaruh Break Even Point (BEP) terhadap laba perusahaan pada PT ‘Aini Sejahtera Lhokseumawe


  • shalawati shalawati
  • cut muftia keumala STIE LHOKSEUMAWE



PT 'Aini Sejahtera Lhokseumawe is known as one of the companies engaged in the bottled mineral water processing industry with the trademark 'Ainiqua. As a wellknown drinking water   company in Lhokseumawe, it is very important to maintain the company's existence, of course, with the amount of profit that is expected to increase from year to year. To maintain the amount of profit, it must first know the principal return point from total sales so that it will assist management in making decisions. In Break Even Point analysis will be able to show a minimum sales volume target that must be achieved by the company. The purpose of this study was to test and analyze the Break Event Point (BEP) at Pt 'Aini Sejahtera Lhokseumawe. The object of this research is the Break Even Point (BEP) and sales growth (profit) for the 2016-2020 period. The sample in this study is the financial statements of Pt 'Aini Sejahtera Lhokseumawe for the period 2016-2020. The results of the study indicate that the break-even point has a positive and significant effect on sales growth (profit) with a t-count value of 3.224 which is greater than ttable of 2.131 (3.224 > 2.131) and a significant value of 0.0000 which is smaller than the predetermined significant at 0.05 (0.0000 < 0.05).   Keywords: Sales Growth, BEP, Profit




How to Cite

shalawati, shalawati, maryana, & keumala, cut muftia. (2023). Pengaruh Break Even Point (BEP) terhadap laba perusahaan pada PT ‘Aini Sejahtera Lhokseumawe. JAKTABANGUN: Jurnal Akuntansi Dan Pembangunan, 8(2).

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