{"id":"https://openalex.org/W2901539202","doi":null,"title":"Analisis Break Even Point Sebagai Dasar Perencanaan Laba Pada Gedung Serba Guna Politeknik Caltex Riau","display_name":"Analisis Break Even Point Sebagai Dasar Perencanaan Laba Pada Gedung Serba Guna Politeknik Caltex Riau","publication_year":2018,"publication_date":"2018-05-01","ids":{"openalex":"https://openalex.org/W2901539202","mag":"2901539202"},"language":"id","primary_location":{"id":"pmh:oai:ojs.jurnal.pcr.ac.id:article/1641","doi":null,"is_oa":true,"landing_page_url":"https://jurnal.pcr.ac.id/index.php/index/article/view/1641","pdf_url":null,"source":{"id":"https://openalex.org/S2736853576","display_name":"Jurnal Akuntansi Keuangan dan Bisnis","issn_l":"2085-0751","issn":["2085-0751","2476-9460"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315143","host_organization_name":"Politeknik Caltex Riau","host_organization_lineage":["https://openalex.org/P4310315143"],"host_organization_lineage_names":["Politeknik Caltex Riau"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2085-0751","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jurnal.pcr.ac.id/index.php/index/article/view/1641","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5006766754","display_name":"Ari Supriadi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4387153208","display_name":"Caltex Riau Polytechnic","ror":"https://ror.org/00dr09x15","country_code":"ID","type":"education","lineage":["https://openalex.org/I4387153208"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ari Supriadi","raw_affiliation_strings":["Politeknik Caltex Riau"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Politeknik Caltex Riau","institution_ids":["https://openalex.org/I4387153208"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5039784432","display_name":"Suci Nurulita","orcid":"https://orcid.org/0000-0003-0447-1195","observed_orcids":["https://orcid.org/0000-0003-0447-1195"]},"institutions":[{"id":"https://openalex.org/I4387153208","display_name":"Caltex Riau Polytechnic","ror":"https://ror.org/00dr09x15","country_code":"ID","type":"education","lineage":["https://openalex.org/I4387153208"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Suci Nurulita","raw_affiliation_strings":["Politeknik Caltex Riau"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Politeknik Caltex Riau","institution_ids":["https://openalex.org/I4387153208"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5015503303","display_name":"Yefni Yefni","orcid":"https://orcid.org/0009-0005-2188-281X","observed_orcids":["https://orcid.org/0009-0005-2188-281X","https://orcid.org/0000-0002-4381-3779"]},"institutions":[{"id":"https://openalex.org/I4387153208","display_name":"Caltex Riau Polytechnic","ror":"https://ror.org/00dr09x15","country_code":"ID","type":"education","lineage":["https://openalex.org/I4387153208"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Yefni Yefni","raw_affiliation_strings":["Politeknik Caltex Riau"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Politeknik Caltex Riau","institution_ids":["https://openalex.org/I4387153208"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4387153208"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":8,"citation_normalized_percentile":{"value":0.1684125,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14239","display_name":"Business, Education, Mathematics Research","score":0.6929000020027161,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14239","display_name":"Business, Education, Mathematics Research","score":0.6929000020027161,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.11779999732971191,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.08950000256299973,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/break-even-point","display_name":"break-even point","score":0.8560000061988831},{"id":"https://openalex.org/keywords/profit-planning","display_name":"profit planning","score":0.9539999961853027},{"id":"https://openalex.org/keywords/fixed-costs","display_name":"fixed costs","score":0.5590000152587891},{"id":"https://openalex.org/keywords/variable-costs","display_name":"variable costs","score":1.0},{"id":"https://openalex.org/keywords/event-venues","display_name":"event venues","score":0.5070000290870667},{"id":"https://openalex.org/keywords/wedding-venues","display_name":"wedding venues","score":0.47600001096725464},{"id":"https://openalex.org/keywords/target-profit","display_name":"target profit","score":0.4169999957084656}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.6714388132095337},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.5287876725196838},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.2782721221446991}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:ojs.jurnal.pcr.ac.id:article/1641","doi":null,"is_oa":true,"landing_page_url":"https://jurnal.pcr.ac.id/index.php/index/article/view/1641","pdf_url":null,"source":{"id":"https://openalex.org/S2736853576","display_name":"Jurnal Akuntansi Keuangan dan Bisnis","issn_l":"2085-0751","issn":["2085-0751","2476-9460"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315143","host_organization_name":"Politeknik Caltex Riau","host_organization_lineage":["https://openalex.org/P4310315143"],"host_organization_lineage_names":["Politeknik Caltex Riau"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2085-0751","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:doaj.org/article:99cc9828cc08437fb6cbebefd14aed3d","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/99cc9828cc08437fb6cbebefd14aed3d","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Akuntansi Keuangan dan Bisnis, Vol 11, Iss 1, Pp 31-41 (2018)","raw_type":"article"}],"best_oa_location":{"id":"pmh:oai:ojs.jurnal.pcr.ac.id:article/1641","doi":null,"is_oa":true,"landing_page_url":"https://jurnal.pcr.ac.id/index.php/index/article/view/1641","pdf_url":null,"source":{"id":"https://openalex.org/S2736853576","display_name":"Jurnal Akuntansi Keuangan dan Bisnis","issn_l":"2085-0751","issn":["2085-0751","2476-9460"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315143","host_organization_name":"Politeknik Caltex Riau","host_organization_lineage":["https://openalex.org/P4310315143"],"host_organization_lineage_names":["Politeknik Caltex Riau"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2085-0751","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4390894120","https://openalex.org/W1507824108","https://openalex.org/W7220225415","https://openalex.org/W2726512656","https://openalex.org/W4392007896","https://openalex.org/W7147329948","https://openalex.org/W7217647725","https://openalex.org/W2789965190","https://openalex.org/W2808149898","https://openalex.org/W4412602376"],"abstract_inverted_index":{"Analisis":[0],"Break":[1],"Even":[2],"Point":[3],"(BEP)":[4],"atau":[5,38,44,188],"titik":[6,141,171],"impas":[7],"merupakan":[8],"teknik":[9],"analisa":[10,29],"yang":[11,22,63,105,122,134,149,154,159,192],"dilakukan":[12,58],"untuk":[13,40,81,100,151,169],"mempelajari":[14],"hubungan":[15],"antara":[16],"biaya":[17,19],"tetap,":[18],"variabel,":[20],"laba":[21,144,185],"diharapkan":[23],"dan":[24,125],"volume":[25],"penjualan/penyewaan.":[26],"Secara":[27],"Umum":[28],"ini":[30,79],"juga":[31],"memberikan":[32],"gambaran":[33],"kepada":[34],"Pihak":[35],"manajemen":[36],"perusahaan":[37],"Yayasan":[39,60],"mengetahui":[41,82],"berapakah":[42],"penjualan":[43],"penyewaan":[45,74,86,120,145,166,179],"minimal":[46,121,146],"dalam":[47,137,167],"1":[48],"periode":[49],"akuntansi":[50],"agar":[51,139],"kegiatan":[52,70],"operasionalnya":[53],"tidak":[54],"mengalami":[55],"kerugian.":[56],"Penelitian":[57,78],"di":[59],"GSG":[61,87,98,111,180],"PCR":[62,99,181],"bergerak":[64],"dibidang":[65],"jasa":[66],"yaitu":[67,116,131,162],"sebagai":[68],"gedung":[69],"akademik":[71],"kemahasiswaan":[72],"maupun":[73],"berbagai":[75],"macam":[76],"acara.":[77],"bertujuan":[80],"berapa":[83],"BEP":[84,97,109,126,157,195],"dari":[85,128,190],"pada":[88,176],"tahun":[89,112,177],"2016.":[90],"Oleh":[91],"karena":[92],"itu,":[93],"peneliti":[94],"melakukan":[95],"perhitungan":[96],"acara":[101],"pernikahan":[102],"berdasarkan":[103],"produk-produk":[104],"disewa.":[106],"Adapun":[107],"hasil":[108,174],"(Paket)":[110,158],"2016":[113],"secara":[114],"keseluruhan":[115],"sebanyak":[117,163],"16":[118],"kali":[119,165],"harus":[123,135,160],"didapatkan":[124,136],"(Rp)":[127],"semua":[129,152],"produk":[130,153],"sebesar":[132,147,186],"Rp399.500.000":[133],"setahun":[138,168],"mencapai":[140,170],"impas.":[142,172],"Target":[143],"30%":[148],"diinginkan":[150,193],"disewakan,":[155],"sehingga":[156,194],"dicapai":[161],"28":[164],"Dari":[173],"penelitian":[175],"2016,":[178],"telah":[182,196],"mendapatkan":[183],"perencanaan":[184],"47%":[187],"melebihi":[189],"target":[191],"tercapai.":[197]},"counts_by_year":[{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":3}],"updated_date":"2026-10-27T15:51:10.671819","created_date":"2018-11-29T00:00:00"}