DAFTAR ISI

Halaman
HALAMAN JUDUL ...................................................................................... i
HALAMANAN PERSETUJUAN ................................................................. ii
HALAMAN PENGESAHAN ........................................................................ iii
HALAMAN PERNYATAAN KEASLIAN PENELITIAN ........................ iv
HALAMAN PERNYATAAN PERSETUJUAN PUBLIKASI................... v
INTISARI ....................................................................................................... vi
ABSTRACT ..................................................................................................... vii
HALAMAN PERSEMBAHAN .................................................................... viii
KATA PENGANTAR .................................................................................... ix
DAFTAR ISI ................................................................................................... x
DAFTAR GAMBAR ...................................................................................... xii
DATAR TABEL ............................................................................................. xiv
DAFTAR LAMPIRAN .................................................................................. xv

BAB I PENDAHULUAN
1.1 Latar Belakang................................................................................. 1
1.2 Rumusan Masalah ........................................................................... 2
1.3 Batasan Masalah .............................................................................. 2
1.4 Tujuan Penelitian ............................................................................. 3
1.5 Manfaat Penelitian ........................................................................... 3

BAB II TINJAUAN PUSTAKA DAN LANDASAN TEORI

2.1 Penelitian Terdahulu........................................................................ 4
2.2 Prilaku Biaya ................................................................................... 8
2.2.1 Biaya Tetap ............................................................................ 9
2.2.2 Biaya Tidak Tetap .................................................................. 12
2.3 Pengertian Laba.......................................................................... ..... 14
2.4 Perhitungan Titik Impas .................................................................. 15
2.5 Kegunaan Perhitungan Titik Impas............................................ ..... 16
2.6 Asumsi-Asumsi Dalam Perhitungan Titik Impas ............................ 16
2.7 Cara Menentukan Titik Impas.................................................... ..... 17
2.7.1 Metode Matematika................................................................ 18
2.7.2 Grafis..................................................................................... . 19
2.7.3 Metode Kontribusi Unit......................................................... . 21
2.8 Perhitungan break even grade....................................... .................. 21

BAB III METODOLOGI PENELITIAN

3.1 Lokasi, Tempat Dan Waktu Penelitian ........................................... 23
3.1.1 Tempat Penelitian........................................................... ........ 23
3.2 Peralatan Penelitian ......................................................................... 24
3.3 Langkah Penelitian .......................................................................... 24
3.3.1 Pengamatan Data.................................................................... 24
3.3.2 Penelitian Lapangan ............................................................... 25

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 3.3.3 Pengolahan Dan Analisa Data................................................ 26
3.3.4 Diagram Alir Penelitian....................................................... . 27

BAB IV HASIL DAN PEMBAHASAN

4.1 Pendapatan Produksi Bijih Timah TB 1.42 Pemali ........................ 29
4.2 Nilai Break Even Point ................................................................... 31
4.2.1 Volume Produksi Pada Saat Titik Impas......................... ....... 33
4.2.2 Keuntungan Hasil Produksi Penambangan..................... ....... 35
4.2.3 Nilai Break Even Grade................................................. ........ 35
4.3 Langkah-Langkah Peningkatan Nilai BEP Dan BEG ..................... 35

BAB V PENUTUP
5.1 Kesimpulan ...................................................................................... 37
5.2 Saran ................................................................................................ 38

DAFTAR PUSTAKA ..................................................................................... 39

LAMPIRAN

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