Journal of Reseacrh in Business, Economics, and Education Volume 2 E-ISSN 2686-6056 Issue 1 February Edition 2020 427 Volume 2, Issue 1 available at http://e-journal.stie-kusumanegara.ac.id +++++++++++++++++++++++++++++ PROFIT PLANNING ANALYSIS ON BUSINESS TAHU TEMPE BAIM MANNA SOUTH BENGKULU DISTRICT Rinto Noviantoro*, Sulisti Afriani, and Heru Kurniawan *Department of Accounting, Dehasen Bengkulu University, rintonoviantoro@yahoo.co.id Abstract The purpose of this study was to determine the analysis of earnings planning in the Business Tahu Tempe Baim Manna in South Bengkulu District. The analytical method used in this research is quantitative analysis using BEP analysis. From the results of the study, the BEP point in 2019 was achieved in the sales volume of 9,513 prints or Rp. 476,031,532.00 with Contribution Margin Ratio of 0.444 or 44.40%. The level of safety or margin of safety is 57.65%. The company's profit rate reaches 25.60%. Based on the 2019 BEP point, then profit planning can be prepared for 2020. If the Business Tahu Tempe Baim Manna in South Bengkulu District plans a 10% increase in profit from 2019 which is Rp 316,510,850.00, then the level of sales that must be achieved is Rp. 1,188,893,806.00 or 23,759 prints. Keywords: Profit Planning, Business, Bengkulu, Sales. 1. Introduction Tahu Tempe Baim Manna Business in South Bengkulu Regency is one of the Small and Medium Enterprises (MSMEs) which is still in the form of a growing and increasing home industry. This business was established in August 2016, which began as a home-based business and in early January 2019 saw the development of business which is increasingly rapid, then Mr. Dadang Andi Saputra as the owner developed his business by co-operating a business address in Rantau Panjang Ketaping Village, Manna District, South Bengkulu Regency So that the owner can prepare a good profit planning, it is necessary to do an analysis including BEP analysis because with this analysis can find out the minimum sales so that business units do not suffer losses, but also have not yet made a profit (in other words the profit equals zero). From this analysis, it can also be seen how far the planned sales volume may go down, so that business units do not suffer losses. Therefore, by using this analysis, Tahu Tempe Baim Manna Business in South Bengkulu Regency can find out how to plan earnings for the future, so that the company does not experience a very drastic profit decline. Because the break-even relationship with profit planning is equally talked about in terms of the budget or in it includes a budget that includes costs, product prices, and sales volume, all of which leads to profitability. Besides the break-even analysis can be used as a benchmark to increase profits or to find out a decrease in profit that does not result in losses to the company. Of the problems that the authors have stated above, the writer is interested in raising the title of the research in the form of a thesis, namely "Profit Planning Analysis on Business Tahu Tempe Baim Manna South Bengkulu District".