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Suhaila Husna Samosir
Universitas Muslim Nusantara Al-Washliyah
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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BREAK-EVEN POINT (BEP) ANALYSIS OF THE IMPACT OF PAYMENT METHODS AND SALES VOLUME ON HEIHO HEALTHY FOOD CATERING BUSINESS IN DEPOK, 2024 Mutawaqil Bilah Tumanggor; Suhaila Husna Samosir; Sri Fitria Jayusman; Lienda Millania Ladya
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22079669

Abstract

Advances in digital technology have encouraged small and medium-sized enterprises (SMEs) to shift to cashless payment systems, including the Quick Response Code Indonesian Standard (QRIS). This study aims to assess the effect of QRIS implementation on the cost structure, profitability, and break-even point (BEP) of Heiho Healthy Food Catering in Depok in 2024. The method used is BEP analysis, taking into account an additional cost of 0.3% in the form of the Merchant Discount Rate (MDR) for QRIS transactions. The results show that before implementing QRIS, the contribution margin per unit was IDR 21,451.61 with a BEP of 3,131 units. After using QRIS without any adjustment to the selling price, the margin decreased to IDR 21,296.77, and the BEP increased to 3,155 units, indicating a higher risk to profitability if sales decline. However, increasing the selling price by 0.3% to IDR 50,150 per unit raised the margin to IDR 21,446.77, and the BEP decreased to 3,134 units, approaching the level before QRIS implementation. The findings indicate that QRIS can still generate profit, provided that it is accompanied by an appropriate pricing adjustment strategy to maintain margins and business efficiency.
Co-Authors Abd. Rasyid Syamsuri Adrial Falahi Afni Suhaida Ainun, Ainun Aisyah Aisyah Amalia Rinanda Andika, Ryki Anggia Sari Lubis Anjani, Tria Annisa Ramadhani Lubis Ari Setiawan Ari Setiawan Aulya , Afifah Azzahra, Nova Bangun, Fahriz Ramadifta Berutu, Ridos Cut Tasya Marshanda Cynthia Syahni Desma Banjarnahor Dimas Satria Dina Lorenza Dinda Rizkiyani Nasution Dita Deviana Fadhilah Eva Sariulina Sianturi Evinda Deviana Febriani, Shalsa Feni Damayanti Firmansyah, Ananda Gusty Gami, Emelia Rahmadany Putri Gamy, Emelia Rahmadany Putri Habra, M. Dani Habra, Mhd. Dani harahap, nur'ain Harahap, Nurain Hasibuan, Melisa Zuriani Hidayat, Toni Ibnu Amsori Pirli Intan Ramadhani IRWANSYAH Julianto Hutasuhut Kanaya Trinazwa Khairina Maulida Paramitha Khirunnisa Fanjava Lienda Millania Ladya Lisdayani Lisdayani Lubis, Tukimin Mahfuzoh, Mahfuzoh Maulida Syahputri Maulida Syahputri Mayang Sari Lubis Mayang Sari Lubis Melisa Zuriani Hasibuan Mhd. Dani Habra Mhd. Dhani Habra Mhd. Hilman Fikri Mhd.Dani Habra Mr. Kausar Cheding Muhammad Dani Habra Muhammad Dzaky Muhammad Fajar Muhammad Hilman Fikri Muhammad Radian syah Muhammad Rahmad Muhammad Rizaldyi Wibowo Mulyono, Hardi Munawaroh Munawaroh Munawaroh Mutawaqil Bilah Tumanggor Nabila , Sarah Nasution , Sarimah Nasution, Rayhan Fathurrahman Nirwana Br. Bangun Novika, Sutri Nur Afni Octaria Nur Elsa Harahap Nur Fadhilah Nur Hazizah Nur'ain Harahap Nur'ain Harahap Nurain Harahap Nur’ain Harahap Ova Novi Irama Ova Novi Irama Pratiwi Pranadita Puja Irma Yanti Putri Silalahi, Cita Ayni Putri, Diva Yuana Riska Aulia Saragi Riska Dwi Ananda Riska Dwi Ananda Rizka Khairunnisya Br Sinaga Rizki Aulia Rukmini Rukmini Rukmini Rukmini Rukmini Rukmini Rukmini Safina, Wan Dian Sari Wulandari Sembiring, Zamaluddin Shafrina Nurhasanah Shita Tiara Shita Tiara Siagian, Erwin Silvia Monica Siregar Nirma Yunita Siregar, Friska Haliza Siregar, Horia Siti Helmyati Siti Nurul Hasanah Sri Fitria Jayusman Sri Wahyuni Syah, Muhammad Radian Taufik Gusnaldi Tendang, Yopa Jelita Toni Hidayat Toni Hidayat Tumanggor, Mutawaqil B Tumanggor, Mutawaqil Bilah Tumanggor, Mutawaqil Billah Uci Adinda Utama, Indra Wahyu Dwi Sulindra Wibowo, M. Rizaldy Wibowo, Muhammad Rizaldy Wirananda, Henny Andriyani Wulandari Sari Yana Puspita Ningrum Yayuk Yuliana Yayuk Zamalludin Sembiring Zamzami Zamzami