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All Journal Jurnal Teknologi Agro-Industri Jurnal Saintika Unpam : Jurnal Sains dan Matematika Unpam Journal of Agro Plantation (JAP) Journal of Artificial Intelligence and Digital Business Jurnal Teknologi Pangan dan Industri Perkebunan Journal of Applied Accounting Jurnal Riset, Inovasi, Teknologi & Terapan Journal of Food Industrial Technology
Assrorudin Assrorudin
Politeknik Negeri Ketapang
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Mathematics Physics

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Analisis Break-Even Point (BEP) UMKM Bakso Goreng A.M. di Kabupaten Ketapang Kiki Amelia; Irfan Cholid; Assrorudin Assrorudin; Ayu Dian Pratiwi Permatahati; Rois Indriawan
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1551

Abstract

This study aims to analyze the financial feasibility of A.M. fried meatballs MSMEs in Ketapang Regency. This study uses a qualitative descriptive method with direct observation techniques and interviews with business actors. The results of the study indicate that the total operational costs of the business are Rp38,047,000 per month, consisting of fixed costs of Rp 4.050.000 and variable costs of 23.974.000. The production volume reaches 7,200 pcs with a selling price of Rp10,000 per pc, resulting in a total revenue of Rp72,000,000 per month. The cost of production is Rp 5.284,30 per pc with a profit per pc of Rp4.715,70. The BEP value is 607 pcs per day or  pcs 18.210 per month, while the B/C Ratio is 1.87. Based on these results, the A.M. Fried Meatballs business is considered feasible to run and develop. Keywords: MSME, fried meatballs, break-even analysis, operating expense, contribution margin, margin of safety.
Analisis Kelayakan Usaha Burger pada UMKM Burger Pelangi di Payakumang Kabupaten Ketapang Putri Nuraini; Irfan Cholid; Assrorudin Assrorudin; Nurimansyah Nurimansyah; Rois Indriawan
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1572

Abstract

This study aims to analyze the business feasibility of Burger Pelangi MSME located in Payakumang, Ketapang Regency. The research employed a descriptive method using a mixed-method approach, combining quantitative and qualitative data. Data were collected through observation, interviews, and documentation. The analysis included operational costs, Cost Of Good Manufactured (COGM), revenue, profit, Break Even Point (BEP), Revenue Cost Ratio (R/C Ratio), and Benefit Cost Ratio (B/C Ratio). The results showed that the total operational cost of the business was IDR 3,812,028 per month, with a production volume of 540 products and a production cost of IDR 7,059 per product. The total monthly revenue reached IDR 5,940,000, generating a net profit of IDR 2,127,972 per month. Financial analysis indicated a BEP value of 122 products or IDR 1,342,000, an R/C Ratio value of 1.56, and a B/C Ratio value of 0.56. These findings indicate that Burger Pelangi MSME is still profitable, feasible to operate, and has the potential for further development in the future. Keywords:  Business feasibility analysis, MSMEs, burger, financial aspects, business profit
Analisis Usaha Finansial Pengolahan Cocopeat di UMKM Eco Coco Nusantara Muhammad Kholil Anugrah; Irfan Cholid; Assrorudin Assrorudin; Ira Arianti; A. Nova Zulfahmi
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1573

Abstract

Cocopeat is a by-product of coconut husk processing that has high economic value as a growing medium and export commodity. This study aims to analyse the financial feasibility of cocopeat processing at UMKM Eco Coco Nusantara, Sungai Bakau Village, Ketapang Regency, West Kalimantan. The method used is descriptive quantitative with a case study approach through primary data collection consisting of in-depth interviews with the business owner and direct field observation. Financial analysis was conducted by calculating investment, variable, fixed, and total costs; cost of goods sold (COGS); selling price; revenue; income; break-even point (BEP); and benefit-cost ratio (B/C ratio). The results showed that the total equipment investment cost was IDR 79,480,000 with total monthly operational costs of IDR 161,586,310. The COGS of cocopeat was IDR 26,931/sack with a selling price of IDR 70,000/sack, yielding a profit margin of 62% above COGS. Total revenue from the sale of 6,000 sacks/month reached IDR 420,000,000, with a net income of IDR 258,413,690/month. The break-even point (BEP) was at 1,707 sacks/month, or equivalent to IDR 119,471,420, well below the actual production capacity. A B/C Ratio of 2.60 indicates that every IDR 1.00 invested generates a benefit of IDR 2.60. Therefore, the cocopeat processing business at UMKM Eco Coco Nusantara is declared financially feasible and provides significant profit. Keywords: financial analysis, cost of goods sold, break-even point, B/C ratio
Perancangan Desain Kemasan Produk Brownies Crispy Tari Isnaini; Irfan Cholid; Rois Indriawan; Dian Fitriarni; Assrorudin Assrorudin
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9998

Abstract

Penelitian ini bertujuan untuk merancang dan menganalisis desain kemasan produk Brownies Crispy berdasarkan preferensi konsumen guna meningkatkan daya tarik visual dan minat beli. Metode yang digunakan adalah pendekatan deskriptif kuantitatif dengan pengumpulan data melalui kuesioner berbasis Skala Likert kepada 50 responden yang dipilih menggunakan teknik purposive sampling. Penelitian ini menguji tiga alternatif desain kemasan (Desain A, B, dan C) dengan menilai sembilan aspek, yaitu tampilan visual, warna, tipografi, tata letak, ilustrasi/gambar, kelengkapan informasi, keunikan dan kreativitas, daya tarik visual, serta minat beli. Hasil penelitian menunjukkan bahwa seluruh desain memperoleh penilaian positif dengan nilai rata-rata di atas 3.60. Desain Kemasan B memperoleh nilai rata-rata tertinggi sebesar 4.10, sehingga dinilai sebagai desain paling efektif dalam menarik perhatian dan meningkatkan minat beli konsumen. Keunggulan desain B terletak pada kombinasi warna yang harmonis, tipografi yang jelas, tata letak yang rapi, ilustrasi produk yang menarik, serta penyajian informasi yang lengkap. Sementara itu, Desain A dan C masih memiliki beberapa kekurangan terutama pada aspek tipografi dan tata letak. Kesimpulan penelitian ini menunjukkan bahwa desain kemasan memiliki peran penting sebagai media komunikasi visual yang dapat memengaruhi persepsi dan keputusan pembelian konsumen. Oleh karena itu, pelaku UMKM disarankan untuk memperhatikan elemen-elemen desain kemasan secara menyeluruh guna meningkatkan daya saing produk di pasar, khususnya dalam mendukung strategi pemasaran digital.
Co-Authors A. Nova Zulfahmi Ahmad Nova Zulfahmi Amos Amos Anto Susanto Ayu Dian Pratiwi Permatahati Dian Fitriarni Ira Arianti irfan cholid Julita fery fannya Kiki Amelia Martanto Martanto Muhammad Kholil Anugrah Nia Ananda Syaputri Ningrum Dwi hastuti Novi Pebriani Nur ‘Azah Nurhayati Nurhayati Nurimansyah Nurimansyah Putri Nuraini Rois Indriawan Rosmalinda Rosmalinda Ruhibnur, Refid Suryani Suryani Tardi Kurniawan Tari Isnaini Widia Anas Tya Wina Erviana Yuyun Yuniarti