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All Journal AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT JURNAL MUTIARA MANAJEMEN International Journal Of Science, Technology & Management (IJSTM) Journal Economic and Strategy (JES) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Manajemen dan Bisnis Jurnal Ilmu Manajemen Dan Kewirausahaan (JIMK) Journal Economic Management and Business Akuntansi Pajak dan Kebijakan Ekonomi Digital International Journal of Economics, Commerce, and Management Jurnal Ekonomi, Manajemen, Akuntansi All Fields of Science Journal Liaison Academia and Sosiety
Mutawaqil Bilah Tumanggor
Universitas Muslim Nusantara Al Washliyah
Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Transportation 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 Adli Adli andre fataya barus Candra Irawan Dimas Satria Dita Deviana Fadhilah Ega Siddik Faisal Husein Sirait Fuad Habib Gami, Emelia Rahmadany Putri Habra, Mhd Dani Hadian, Arief Julianto Hutasuhut Lienda Millania Ladya Linda Hartaulina Lingga Maulida Syahputri Melisa Zuriani Hasibuan Mhd.Dani Habra muhammad hamzipar Muhammad Radian syah Muhammad Rajali Novika, Sutri Nur'ain Harahap Reika Dasha Mihwa Riska Dwi Ananda Rodiah Marpaung Said Muhammad Rizky Sari Wulandari Siregar, Horia Sri Fitria Jayusman Suhaila Husna Samosir Wuri Handayani