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All Journal Ekombis: Jurnal Fakultas Ekonomi JIMEKA
Rulfah M. Daud
Fakultas Ekonomi Universitas Syiah Kuala
Economics, Econometrics & Finance Social Sciences Other

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Journal : Ekombis: Jurnal Fakultas Ekonomi

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ANALISIS PERUBAHAN STRUKTUR BIAYA PADA PROFITABILITAS DALAM PERPINDAHAN DARI COFFEE SHOP KONVENSIONAL KE COFFEE TRUCK Nurzan, T.M Ilham; Afrianandra, Cut; Daud, Rulfah M.
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 11, No 2 (2025): November
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v11i2.14032

Abstract

This study aims to examine how changes in cost structure affect the profitability of entrepreneurs transitioning from conventional coffee shops to coffee trucks in Banda Aceh. This research uses a descriptive qualitative method with a case study approach. Data were collected through interviews, observations, and documentation with five coffee truck entrepreneurs selected using convenience sampling. The results show that the shift from coffee shops to coffee trucks significantly reduces fixed costs such as rent, employee salaries, and utilities, while increasing operational flexibility. A more efficient cost structure enhances profitability by minimizing expenses without compromising product quality. Coffee trucks also offer higher mobility, allowing entrepreneurs to reach customers in various strategic locations. Nevertheless, challenges such as location permits and weather conditions remain important considerations. Overall, the change in cost structure from a conventional to a mobile business model has a positive impact on coffee business profitability.
Co-Authors Adhisyahfitri Evalina Ikhsan Aida Yulia, Aida Cut Afrianandra, Cut Dessy Mauliza, Dessy Harnold, Cut Shofira Maretti Hassanah, Alvini Islami, Qari Nur Jhon Andra Asmara Nurzan, T.M Ilham Putri, Nadilla Vidya Rahmah, Nabila Rojana, Jihan Sari, Novi Liya Suci Riskia Vonna, Suci Riskia