Analisis titik impas Kupedes BRI Unit di wilayah Kantor Cabang Jeneponto

PRAWOTO, Dr.Ir. Suhatmini Hardyastuti, MS

2006 | Tesis | Magister Manajemen Agribisnis

Penelitian ini bertujuan untuk menganalisis Kupedes BRI Unit di wilayah kerja Kantor Cabang Jeneponto, dengan metode titik impas. Hipotesis yang diajukan adalah : (1). Ada perbedaan titik impas Kupedes diantara BRI Unit; (2) Ada BRI Unit yang masih dibawah titik impas; (3). Ada pengaruh yang significant perubahan suku bunga simpanan dengan kuantita titik impas Kupedes. Subyek penelitian ada 4 kantor BRI Unit yakni BRI Unit Tarowang, Mataere, Balang dan Bontotangnga dengan16 pekerja di BRI Unit. Pengumpulan data diperoleh dari data riil tanpa sampling laporan akuntansi masing-masing setiap bulan dan agar terjadi kesamaan diambil data selama 24 bulan, yaitu selama tahun 2003 dan 2004, karena BRI Unit Tarowang baru berdiri selama 2 tahun. Kemudian agar akurat dilakukan check and recheck data, kepada para Kepala Unit dan Mantri BRI Unit yang mengelola langsung data tersebut. Hasil penelitian menunjukkan bahwa titik impas berbeda karena keseimbangan antara simpanan dan dana, kondisi NPL, komposisi dana murah dan mahal, serta biaya tetap yang masing-masing BRI Unit berbeda. Kemudian BRI Unit Mataere dan Tarowang rata-rata Kupedes yang disalurkan masih dibawah titik impas Kupedes, sehingga laba yang diperoleh berasal dari pendapatan lain-lain dengan jumlah laba yang relatif kecil dan rentan terhadap berbagai pengaruh. Selanjutnya sensitifitas suku bunga simpanan sebagai komponen biaya variabel sangat berpengaruh terhadap titik impas Kupedes, dengan hasil setiap kenaikan atau penurunan suku bunga simpanan 1% akan berpengaruh 10% sampai 11% kenaikkan atau penurunan titik impas Kupedes

This research aim to analyse the Kupedes BRI Unit in region work the office of Jeneponto Branch, with the break even point method. Hypotesis raised is : (1) There is difference of break even point Kupedes of among BRI Unit. (2) There is BRI Unit which still under break even point; (3) There is influence which significant of change of interest rate deposit by volume is break event point Kupedes. Subyect research there is 4 office of BRi Unit namely of Tarowang, Mataere, Balang and Bontotangnga with 16 worker in BRI Unit. Data collecting obtained from real data without sampling of accountancy report of each month and so that happened the equality taken data of during 24 month; that is during year 2003 and 2004, because BRI Unit of Tarowang newly stand up during 2 year. Then to be conducted accurate of check and recheck data to all head and Mantri BRI Unit managing direct of the data. Result of research indicate that the break even point differ because balance of between deposit and fund, NPL condition, costly and cheap fund composition, and also fixed cost which is each BRI Unit differ. Then BRI Unit of Mataere and Tarowang of mean Kupedes channelled still under break even point Kupedes, so that profit obtained come from others earning with the profit amount wich relative minimize and sensitive to various influence. Later interest rate of deposit as variable cost component very having an effect on to break even point of Kupedes, with the result of each, every increase or decrease of interest rate deposit 1 % will have an effect increasing or decreasing on 10% until 11% of break even point Kupedes.

Kata Kunci : Titik Impas Kupedes,Kupedes, Kupedes – Break Even Point - BRI Unit development