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All Journal Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset
Yohanis L. Ta'dung
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Break Even Point (BEP) dan Profitabilitas pada Usaha Cafe: Studi Kasus di Cafe Maballo Toraja Utara Febrianto Leonard Kadang; Yohanis L. Ta'dung; Astriwati Biringkanae
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 4 No. 4 (2026): Juli: Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v4i4.2714

Abstract

This study aims to analyze the Break Even Point (BEP) and profitability of Cafe Maballo in North Toraja during the 2022-2024 period. The culinary industry, especially coffee shops, has experienced rapid growth in Indonesia, yet many business actors face challenges in cost management and profit planning. BEP analysis is an important tool to determine the sales break-even point, while profitability measures the business's ability to generate profit. This research uses a descriptive quantitative approach with monthly financial data from Cafe Maballo over 36 months (2022-2024). Data analysis techniques include calculating Contribution Margin (CM), Contribution Margin Ratio (CMR), BEP in Rupiah, Margin of Safety (MoS), and profitability Ratios (Gross Profit Margin/GPM, Net Profit Margin/NPM, and Return on Assets/ROA). The results showed that Cafe Maballo's opeRational cost management was efficient, with CM increasing from Rp256,880,000 (2022) to Rp284,903,000 (2024) and CMR stable at 50-51%. The BEP in Rupiah was successfully reduced to Rp121,464,776 in 2024 with MoS reaching 78.06%, indicating a very high sales safety margin. Business profitability showed excellent performance with GPM consistently above 80%, NPM increasing to 20.88%, and ROA reaching 77.07% in 2024. This study concludes that Cafe Maballo has achieved its break-even point with healthy profitability levels, as evidenced by all financial indicators showing positive trends and exceeding the culinary industry standards
Co-Authors Biringkanae, Astriwati Febrianto Leonard Kadang