Analisis Keuntungan dan Titik Impas Usaha Kopi Sahabat Baru di Nagari Koto Tuo Kecamatan Sungai Tarab

Authors

  • Monalisa Octavia Universitas Andalas
  • Ira Wahyuni Syarfi Universitas Andalas
  • Zulvera zulvera Universitas Andalas

DOI:

https://doi.org/10.25077/joseta.v3i2.418

Keywords:

kopi bubuk, titik impas, keuntungan

Abstract

Penelitian ini bertujuan untuk (1) mendeskripsikan profil Usaha Bubuk Kopi Sahabat Baru yang dilihat dari aspek operasional, aspek keuangan dan aspek pemasaran, (2) menganalisis tingkat keuntungan dan titik impas usaha. Penelitian ini menggunakan metode deskriptif kualitatif dan kuantitatif, pengumpulan data dari penelitian ini diperoleh dari data primer melalui wawancara langsung dengan informan kunci dan data sekunder dari BPS dan litelatur lain. Hasil penelitian menunjukkan bahwa Usaha Kopi Sahabat Baru sudah mendapatkan perizinan usaha yaitu sertifikasi pangan produksi industri rumah tangga (SPP-IRT) dan sudah terdapat pembagian kerja yang jelas, akan tetapi pemilik usaha merangkap sebagai pemilik dan pimpinan usaha, juga bertanggungjawab untuk bagian administrasi dan keuangan. Metode pemberian upah menggunakan metode upah langsung dengan tingkat upah didasarkan pada bidang pekerjaannya. Pemasaran produk menggunakan saluran tidak langsung yaitu melalui pedagang besar dan pedagang pengecer. Usaha Kopi Sahabat Baru belum melakukan sistem pembukuan yang mencatat keuangan dengan jelas dan terstruktur. Berdasarkan analisis keuntungan dan titik impas yang dilakukan pada periode April 2021, Usaha Kopi Sahabat Baru memperoleh keuntungan sebesar Rp183.235.062 dan berdasarkan analisis titik impas Usaha Kopi Sahabat Baru berada pada titik impas jika volume penjualannya sebanyak 1.525,35 kg dengan tingkat penjualan sebesar Rp53.387.190. Pada periode April 2021 volume penjualan kopi sahabat baru telah berada diatas titik impas yaitu dengan volume penjualan 13.680 kg. Hal ini menunjukkan bahwa Usaha Kopi Sahabat Baru telah mendapatkan keuntungan dalam menjalankan usahanya. 

References

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Published

2021-08-10

Issue

Vol. 3 No. 2 (2021): August

Section

Research Articles

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