Jakman

Article Details

Vol. 7 No. 4 (2026): September

Articles

Cost-Volume-Profit Analysis as a Profit Planning Tool at Dormitory Business in Kubu Raya Regency

Q Qonita Rizky Hadi Sudiro S Syarbini Ikhsan S Sari Rusmita
08 September 2026 Vol. 7 No. 4 (2026): September https://doi.org/10.35912/jakman.v7.n4.p431-445.2026
Abstract
08 Sep 2026

Purpose: This study aims to analyze the application of Cost–Volume–Profit (CVP) analysis as a profit planning tool at Aqofa's Dormitory in Kubu Raya Regency by examining the contribution margin, break-even point, margin of safety, and degree of operating leverage. This study addresses the limited application of CVP analysis in micro-scale dormitory businesses.
Research Methodology: This study employed a qualitative case study approach. Data were collected through in-depth interviews, observation, and documentation. Financial records and supporting documents provided by the business owner were analyzed to evaluate cost, occupancy, and profit relationships.
Results: The findings show that the dormitory achieved a contribution margin ratio of 95.83%, indicating strong capacity to cover fixed costs and generate profit. The break-even point was IDR 14,402,210, equivalent to two occupied rooms. The margin of safety reached 50%, while the degree of operating leverage was 2, indicating relatively stable profitability.
Conclusions: CVP analysis is an effective profit planning tool for micro-scale dormitory businesses as it helps evaluate cost structures, occupancy levels, and profit performance.
Limitations: This study focuses on a single dormitory business and one observation period, limiting generalizability.
Contributions: This study extends the application of CVP analysis in micro-scale service businesses and provides practical insights for dormitory owners in managing costs, pricing, and profit planning.

Keywords: BEP Contribution Margin CVP Dormitory Margin
How to Cite
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Sudiro, Q. R. H., Ikhsan, S., & Sari Rusmita. (2026). Cost-Volume-Profit Analysis as a Profit Planning Tool at Dormitory Business in Kubu Raya Regency. Jurnal Akuntansi, Keuangan, Dan Manajemen, 7(4), 431–445. https://doi.org/10.35912/jakman.v7.n4.p431-445.2026
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