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All Journal Master Manajemen
Dzulqarnain Dzulqarnain
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Decision Sciences, Operations Research & Management

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Efisiensi Model Bisnis Take Away dalam Meningkatkan Keuntungan Usaha Kopi: Analisis HPP, Margin, dan Break Even Point Dzulqarnain Dzulqarnain; Deni Firmansyah
MASMAN Master Manajemen Vol. 4 No. 3 (2026): Agustus: Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v4i3.1471

Abstract

This study analyzes the causal mechanism through which an efficient take-away business model improves the profitability of coffee businesses by positioning cost of goods sold (COGS), contribution margin, and break-even point (BEP) as sequential mediating variables. The study employed a quantitative explanatory design to examine causal relationships among the variables. Data were collected from 120 micro and small coffee businesses in Makassar, Jabodetabek, Bandung, and Jambi and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings show that an efficient take-away model reduces COGS by 33.0% through restructuring operational cost components. This efficiency increases net margin by 8.0 percentage points and accelerates the achievement of BEP by approximately 50% compared with the conventional model. COGS, contribution margin, and BEP jointly function as sequential mediators, with a total indirect effect of 0.412, exceeding the direct effect of 0.235. The model explains 64.5% of the variation in increased coffee business profitability. Financial feasibility indicators also favor the take-away model through lower initial investment, higher monthly net cash flow, shorter payback period, higher estimated annual ROI, and lower business risk. These findings indicate that take-away efficiency is not merely a cost-reduction strategy but an integrated financial mechanism for improving profitability.
Co-Authors Deni Firmansyah