Psak Modal //free\\

| Equity Component | 2024 (Rp) | 2023 (Rp) | |----------------|-----------|-----------| | Share capital – par value Rp1,000 | 1,000,000,000 | 1,000,000,000 | | Share premium | 250,000,000 | 250,000,000 | | Revaluation surplus (land) | 150,000,000 | 120,000,000 | | Retained earnings – appropriated | 50,000,000 | 50,000,000 | | Retained earnings – unappropriated | 400,000,000 | 300,000,000 | | | 1,850,000,000 | 1,720,000,000 |

PSAK 201 Penyajian Laporan Keuangan - Ikatan Akuntan Indonesia psak modal

True Psak Modal (Break-Even Point or BEP) is not a destination; it is a . It is the moment your business stops subsidizing its own existence and starts generating operational freedom. If you do not understand your Psak Modal, you are not a business owner; you are a gambler with a spreadsheet. | Equity Component | 2024 (Rp) | 2023

[ \textBEP (Rupiah) = \frac\textTotal Fixed Costs\textContribution Margin Ratio ] provide the raw formulas

This article will dissect the anatomy of Psak Modal, provide the raw formulas, analyze real-world case studies (from Warung Kopi to E-commerce), and finally, give you a 5-step checklist to lower your break-even point before your cash runs out.