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All Journal Influence: International Journal of Science Review
Muhammad Ali Akbar
Sekolah Tinggi Teknologi Wastukancana, Purwakarta, Indonesia
Humanities Computer Science & IT Economics, Econometrics & Finance Engineering Public Health Social Sciences

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Break Even Point and Margin of Safety Analysis at Cangkir Pertama Coffee Shop, Purwakarta Tegar Fazar Ramadhan; Bintang Nidia Kusuma; Muhammad Ali Akbar
INFLUENCE: INTERNATIONAL JOURNAL OF SCIENCE REVIEW Vol. 8 No. 2 (2026): INFLUENCE: International Journal of Science Review
Publisher : Global Writing Academica Researching and Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/influencejournal.v8i2.339

Abstract

Coffee Shop Cangkir Pertama was a local coffee shop business in Purwakarta operating since 2019, but its financial management remained simple, without a systematic break-even or sales safety margin analysis, so management could not determine the minimum sales volume needed to avoid losses or gauge the safety of its financial condition against a potential sales decline. This study analyzed the minimum sales volume based on the Break-Even Point (BEP), analyzed the sales safety margin based on the Margin of Safety (MOS), and evaluated the level of safety and feasibility of the business through the integration of both methods. This research used a descriptive quantitative method with primary and secondary data on sales and operational costs for the period of March 2025 to February 2026, collected through interviews, observation, and documentation, then analyzed using BEP, MOS, and Contribution Margin calculations. The results showed that the average quarterly BEP was IDR42,533,333 or 1,519 units, with an average MOS of 62.03% and a Contribution Margin Ratio of 75%. Annual revenue of IDR448,476,000 far exceeded the annual BEP of IDR170,133,333, indicating that Coffee Shop Cangkir Pertama was in a healthy, safe, and viable financial condition.
Customer Satisfaction Analysis with Servqual and Kano Model Integration to Improve the Quality of Online Transportation Services Insan Zaenul Muttaqin; Muhammad Ali Akbar; Bintang Nidia Kusuma
INFLUENCE: INTERNATIONAL JOURNAL OF SCIENCE REVIEW Vol. 8 No. 2 (2026): INFLUENCE: International Journal of Science Review
Publisher : Global Writing Academica Researching and Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/influencejournal.v8i2.351

Abstract

The growth of online transportation services has intensified competition among providers while generating various user complaints, making service quality evaluation increasingly important, particularly in developing regions such as Purwakarta Regency, where user characteristics differ from those in major cities. This study aims to analyze customer satisfaction and determine service improvement priorities for online transportation through the integration of the Service Quality (SERVQUAL) Gap 5 method and the Kano Model. A quantitative approach was employed using primary data from 100 respondents selected through purposive sampling. The instrument was a structured questionnaire measuring 15 service attributes across five SERVQUAL dimensions, and it was proven valid and reliable. The SERVQUAL analysis yielded an average perception score of 3.40 and an expectation score of 3.44, with a total gap of -0.05, indicating that service performance remains slightly below customer expectations. Of the 15 attributes, 8 showed negative gaps, with the largest found in pickup punctuality (-0.22), local route mastery (-0.19), and fare transparency (-0.14); at the dimensional level, the largest gap occurred in the Reliability dimension (-0.11). Integration with the Kano Model identified two Must-be attributes as the top improvement priorities, pickup punctuality and drivers’ mastery of local routes, while six other Indifferent attributes only need to be maintained and monitored. This study confirms that integrating SERVQUAL and the Kano Model can not only identify problematic attributes but also determine improvement priorities more strategically.
Co-Authors Bintang Nidia Kusuma Insan Zaenul Muttaqin Tegar Fazar Ramadhan