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Suhaila Husna Samosir
Fakultas Ekonomi, Universitas Muslim Nusantara Alwashliyah Medan, Medan, Indonesia
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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 Tumanggor, Mutawaqil Bilah; Samosir, Suhaila Husna; 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

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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 Andika, Ryki Anggia Sari Lubis, Anggia Sari Anjani, Tria Ari Setiawan Aulya , Afifah Azzahra, Nova Bangun, Fahriz Ramadifta Berutu, Ridos Dita Deviana Fadhilah Emelia Rahmadany Putri Gami Emelia Rahmadany Putri Gami Emelia Rahmadany Putri Gami Febriani, Shalsa Feni Damayanti Fikri, Mhd. Hilman Firmansyah, Ananda Gusty Gami, Emelia Rahmadany Putri Gamy, Emelia Rahmadany Putri Habra, M. Dani Habra, Mhd. Dani Habra, Mhd.Dani harahap, nur'ain Harahap, Nurain Hasibuan, Melisa Zuriani Hidayat, Toni Intan Ramadhani IRWANSYAH Kanaya Trinazwa Khirunnisa Fanjava Lienda Millania Ladya Lisdayani Lisdayani, Lisdayani Lubis, Tukimin Mahfuzoh, Mahfuzoh Mayang Sari Lubis Muhammad Dani Habra Muhammad Fajar Muhammad Rizaldy Wibowo Muhammad Rizaldyi Wibowo Munawaroh Munawaroh Munawaroh Mutawaqil Bilah Tumanggor Nabila , Sarah Nasution , Sarimah Nasution, Rayhan Fathurrahman Nirwana Br. Bangun Novika, Sutri Nur Fadhilah Nur Hazizah Nur'ain Harahap Nurain Harahap Nurain Harahap Nur’ain Harahap Ova Novi Irama Putri Gami, Emelia Rahmadany Putri Silalahi, Cita Ayni Putri, Diva Yuana Riska Aulia Saragi Rizka Khairunnisya Br Sinaga Rizki Aulia Rukmini Rukmini Rukmini Rukmini Rukmini Safina, Wan Dian Sari Wulandari Satria, Dimas Sembiring, Zamalludin Sembiring, Zamaluddin Shafrina Nurhasanah Shita Tiara Siagian, Erwin Silvia Monica Siregar, Friska Haliza Siregar, Horia Siti Helmyati Sri Fitria Jayusman Syah, Muhammad Radian Taufik Gusnaldi Tendang, Yopa Jelita Tumanggor, Mutawaqil B Tumanggor, Mutawaqil Bilah Tumanggor, Mutawaqil Billah Uci Adinda Utama, Indra Wahyu Dwi Sulindra Wibowo, M. Rizaldy Wirananda, Henny Andriyani