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Determination of Selling Price is very important for entrepreneurs to be able to obtain the profit they want by using the Break-Even Point (BEP) analysis so that it can be seen the principal return point where the point illustrates how a company is in a state of non-profit and no loss. The research method used is a qualitative method with a case study approach. The study was conducted using Break-Even Point (BEP) analysis and Margin of Safety (MOS) determination of the selling price to get the profit expected by the SMEs. While the data used are primary data through observation and interviews, and secondary data in the form of financial statements of Boeds Cofee. As well as calculating and responding to the appropriateness of the selling price that will be carried out by the MSME. Based on the results of calculations through the BEP and MOS methods, the determination of the selling price is feasible to use. With MOS of 46%.&#x0D;Keywords: SMEs, Break-Even Point (BEP), Margin of Safety (MOS), Decision on Selling Price&#x0D; &#x0D;ABSTRAK&#x0D;Penentuan Harga Jual sangatlah penting bagi pengusaha agar dapat memperoleh laba yang diinginkannya dengan menggunakan analisis Break Even Point (BEP) maka akan dapat dilihat titik pulang pokok dimana titik tersebut menggambarkan bagaimana suatu perusahaan dalam keadaan tidak memperoleh laba dan tidak mengalami kerugian. Metode penelitian yang digunakan ialah metode kualitatif dengan pendekatan studi kasus. Penelitian dilakukan dengan menggunakan analisis Break Even Point (BEP) dan Margin Of Savety (MOS) penentuan harga jual untuk mendapatkan laba yang diharapkan oleh UKM tersebut. Sedangkan data yang digunakan ialah data primer melalui observasi dan wawancara, dan data sekunder yang berupa laporan keuangan Boeds Cofee. Serta menghitung dan memberi tanggapan tentang kelayakan harga jual yangakan dilakukan oleh UMKM tersebut. Berdasarkan hasil perhitungan melalui metode BEP dan MOS maka penetuan harga jual layak untuk digunakan. Dengan MOS sebesar 46%.&#x0D;Kata Kunci : UKM, Break Even Point (BEP), Margin Of Savety (MOS), Pengambilan Keputusan Harga Jual

ANALISIS PERHITUNGAN BEP (BREAK EVEN POINT) DAN MARGIN OF SAFETY DALAM PENENTUAN HARGA JUAL PADA USAHA KECIL MENENGAH