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All Journal Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management
Rahma Wati Yunus
Universitas Negeri Gorontalo, Gorontalo, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Fish Marketing Efficiency Analysis: Cost Structure and Profit Margin of Collectors in Tihu Village, Bonepantai District Rahma Wati Yunus; Hartati Tuli; Muliyani Mahmud
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1274

Abstract

The fisheries sector in Bone Bolango Regency contributes significantly to the GRDP, yet it is not accompanied by adequate financial management practices at the collector level. This study aims to analyze the marketing cost structure, calculate real profit margins, and assess the efficiency of fish marketing in Tihu Village. Using a descriptive quantitative design with a full-costing management accounting approach, this study involved 7 fish collectors selected through purposive sampling. Data were analyzed using explicit and implicit cost (depreciation) classification, marketing margins, profit-cost ratio ( ), and Break-Even Point (BEP). The results show that the marketing cost structure is explicitly dominated by fuel and ice costs, and implicitly by vehicle and cool box depreciation costs, which are often overlooked. The study identified an illusory profit phenomenon, where actual accounting net profit was 1.35% to 6.2% lower than the collectors' perception due to the exclusion of implicit costs. Efficiency analysis reveals that while most collectors are efficient ( > 1), the respondent with the largest business scale (volume 1,750 kg per week) was inefficient ( = 0.857) due to high non-value-added costs (TPI levies) and low price bargaining power. This proves that efficiency is not directly proportional to the scale of business. The study suggests the importance of allocating depreciation reserve funds and implementing simple accounting records to ensure the sustainability of micro-enterprises in coastal areas.
Fish Marketing Efficiency Analysis: Cost Structure and Profit Margin of Collectors in Tihu Village, Bonepantai District Rahma Wati Yunus; Hartati Tuli; Muliyani Mahmud
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1274

Abstract

The fisheries sector in Bone Bolango Regency contributes significantly to the GRDP, yet it is not accompanied by adequate financial management practices at the collector level. This study aims to analyze the marketing cost structure, calculate real profit margins, and assess the efficiency of fish marketing in Tihu Village. Using a descriptive quantitative design with a full-costing management accounting approach, this study involved 7 fish collectors selected through purposive sampling. Data were analyzed using explicit and implicit cost (depreciation) classification, marketing margins, profit-cost ratio ( ), and Break-Even Point (BEP). The results show that the marketing cost structure is explicitly dominated by fuel and ice costs, and implicitly by vehicle and cool box depreciation costs, which are often overlooked. The study identified an illusory profit phenomenon, where actual accounting net profit was 1.35% to 6.2% lower than the collectors' perception due to the exclusion of implicit costs. Efficiency analysis reveals that while most collectors are efficient ( > 1), the respondent with the largest business scale (volume 1,750 kg per week) was inefficient ( = 0.857) due to high non-value-added costs (TPI levies) and low price bargaining power. This proves that efficiency is not directly proportional to the scale of business. The study suggests the importance of allocating depreciation reserve funds and implementing simple accounting records to ensure the sustainability of micro-enterprises in coastal areas.
Co-Authors Hartati Tuli Muliyani Mahmud