Perencanaan Laba Berbasis Break Even Point: Studi Kualitatif pada UMKM Pengrajin Furnitur Lokal di Kotamobagu
DOI:
https://doi.org/10.36312/c3hfs278Keywords:
UMKM, Break Even Point, Perencanaan Laba, Studi Kualitatif., Keuangan Berbasis KonteksAbstract
UMKM pengrajin furnitur lokal memainkan peran penting dalam ekonomi berbasis komunitas, namun kerap menghadapi tantangan dalam merancang strategi perencanaan laba yang terstruktur. Dalam konteks ini, konsep Break Even Point (BEP) menjadi relevan namun belum terinternalisasi secara luas. Penelitian ini bertujuan mengeksplorasi bagaimana pelaku UMKM memaknai dan menghadapi praktik perencanaan laba, serta hambatan dan strategi adaptasi mereka terhadap pendekatan manajerial modern. Dengan menggunakan pendekatan kualitatif desain studi kasus, penelitian ini menggali narasi mendalam dari enam partisipan di Kota Kotamobagu yang telah menjalankan usaha lebih dari dua tahun. Data dikumpulkan melalui wawancara semi-terstruktur, observasi partisipatif, dan analisis dokumen sederhana, kemudian dianalisis secara induktif menggunakan teknik analisis tematik berbasis koding terbuka. Penelitian ini mengidentifikasi empat tema utama: keputusan finansial yang berbasis intuisi, ketegangan antara warisan tradisional dan kebutuhan adaptasi sistemik, pemaknaan laba sebagai keberlanjutan sosial, serta kebutuhan akan pengetahuan keuangan yang dapat diakses dan relevan secara kontekstual. Temuan ini menggarisbawahi bahwa perencanaan laba dalam sektor informal adalah proses sosial yang sarat nilai, bukan sekadar teknik kalkulasi. Secara konseptual, studi ini memperluas pemahaman tentang integrasi pengetahuan lokal dalam teori manajerial. Secara praktis, hasil ini merekomendasikan desain intervensi kebijakan dan pelatihan yang lebih partisipatif, adaptif, dan kontekstual. Penelitian ini juga membuka peluang eksplorasi lebih lanjut dalam mengembangkan model pendidikan keuangan berbasis budaya untuk UMKM di wilayah lain.
Kata kunci: UMKM; Break Even Point; Perencanaan Laba; Keuangan Berbasis Konteks, Studi Kualitatif.
Break-Even Point Based Profit Planning: A Qualitative Study of Local Furniture-Crafting MSMEs in Kotamobagu
Abstract
Local furniture-crafting MSMEs play an important role in community-based economies, yet they often face challenges in designing structured profit-planning strategies. In this context, the concept of the Break-Even Point (BEP) is relevant but has not been widely internalized. This study aims to explore how MSME actors interpret and navigate profit-planning practices, as well as the barriers and adaptive strategies they employ in response to modern managerial approaches. Using a qualitative case study design, this research elicited in-depth narratives from six participants in Kotamobagu City who had been operating their businesses for more than two years. Data were collected through semi-structured interviews, participant observation, and simple document analysis, and were then analyzed inductively using thematic analysis with open coding. The study identified four main themes: intuition-based financial decision-making, tensions between traditional legacies and the need for systemic adaptation, the meaning of profit as social sustainability, and the need for accessible and contextually relevant financial knowledge. These findings underscore that profit planning in the informal sector is a value-laden social process rather than merely a calculative technique. Conceptually, this study broadens understanding of how local knowledge can be integrated into managerial theory. Practically, the results recommend policy and training interventions that are more participatory, adaptive, and contextual. This study also opens opportunities for further exploration in developing culturally grounded financial education models for MSMEs in other regions.
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