UMKM merupakan sektor penting dalam perekonomian Indonesia, namun banyak
pelaku usaha menghadapi tantangan dalam merencanakan laba secara efektif di
tengah persaingan pasar yang semakin ketat. Perencanaan dan pengelolaan biaya
yang tepat diperlukan agar UMKM dapat bertahan dan berkembang secara
berkelanjutan. Penelitian ini bertujuan untuk menganalisis penerapan Cost Volume
Profit (CVP) sebagai strategi pengoptimalisasi laba pada UMKM Kue Lapis Terap
Tarakan. Metode yang digunakan adalah mixed method, yaitu pendekatan
kuantitatif yang bersumber dari laporan keuangan tahun 2024, serta pendekatan
kualitatif melalui wawancara dan observasi langsung terhadap pelaku usaha.
Analisis CVP dilakukan dengan menggunakan empat alat utama, yaitu Margin
Kontribusi, Break Even Point (BEP), Margin of Safety (MOS), dan Degree of
Operating Leverage (DOL). Selain itu, biaya semi-variabel dipisahkan
menggunakan tiga metode: titik tertinggi - terendah, biaya berjaga, dan kuadrat
terkecil. Hasil penelitian menunjukkan bahwa total penjualan UMKM selama tahun
2024 adalah sebesar Rp102.400.000 dari 2.048 box produk. Biaya tetap tercatat
sebesar Rp20.403.456 dan biaya variabel sebesar Rp54.365.370. Margin kontribusi
yang dihasilkan mencapai Rp48.034.630 atau 47%, dengan BEP sebesar 746 box
atau Rp43.411.608. Margin of Safety (MOS) sebesar Rp58.988.392 atau 57,7%,
laba bersih setelah pajak sebesar Rp27.119.174, dan nilai Degree of Operating
Leverage (DOL) sebesar 1,77. Temuan ini menunjukkan bahwa analisis CVP
mampu digunakan secara efektif untuk merencanakan volume penjualan minimum,
mengelola struktur biaya secara efisien, serta mengukur risiko dan sensitivitas laba
terhadap fluktuasi pasar.
Kata Kunci: CVP, Margin Kontribusi, BEP, MOS, DOL, Strategi Laba, UMKM
Lapis Tarakan

UMKM is an essential sector in the Indonesian economy, but many businesses experience challenges in planning profits effectively amid increasingly fierce market competition. Proper cost planning and management were needed to enable UMKM to survive and develop sustainably. This study was conducted to analyze the application of cost-volume-profit (CVP) as a profit optimization strategy in Tarakan's Lapis Terap Cake MSMEs. The method used was a mixed method, which involved a quantitative approach sourced from the 2024 financial statements, as well as a qualitative approach through interviews and direct observation of business actors. CVP analysis was conducted using four main tools, namely contribution margin, break-even point (BEP), margin of safety (MOS), and degree of operating leverage (DOL). In addition, semi-variable costs were separated using three methods: the highest-lowest point, guarded cost, and least squares. The results showed that the total sales of MSMEs during 2024 amounted to IDR 102,400,000 from 2,048 boxes of products. Fixed costs were recorded at IDR20,403,456 and variable costs at IDR54,365,370. The resulting contribution margin reached Rp48,034,630, or 47%, with a BEP of 746 boxes, or Rp43,411,608. The Margin of Safety (MOS) was Rp58,988,392, or 57.7%; net profit after tax was Rp27,119,174; and the Degree of Operating Leverage (DOL) value was 1.77. The findings show that CVP analysis can be effectively used to plan minimum sales volume, manage cost structure efficiently, and measure risk and profit sensitivity to market fluctuations. Keywords: CVP, contribution margin, BEP, MOS, DOL, profit strategy, UMKM Lanis Tarakan