Analisis Break Even Point Dan Faktor Yang Mempengaruhi Usaha Tahu Pada Masa Pandemi Covid-19 Di Kecamatan Tolangohula Kabupaten Gorontalo

Harija K. Mahalipa (Universitas Negeri Gorontalo)
Ria Indriani (Universitas Negeri Gorontalo)
Larasati Sukmadewi Wibowo (Universitas Negeri Gorontalo)
Supriyo Imran (Universitas Negeri Gorontalo)

JURNAL GALUNG TROPIKA
Vol 11 No 2 (2022)

This study aims to determine the break-even point and analyze the factors influencing tofu business income in Tolangohula District, Gorontalo Regency. This research approach uses quantitative methods. Methods of data collection using questionnaires/questionnaires and interview techniques. The results showed that the quantity in tofu production before the Covid-19 pandemic, when the break-even point began with the production BEP, acceptance BEP and price BEP were 34 boards, Rp. 1,187,552/month and Rp. 20,611/board. During the Covid-19 pandemic, when the production BEP break-even point, revenue BEP, and price BEP were 56 boards, Rp. 2,267,145/month and Rp. 31,518/board. Factors affecting the tofu business in Tolangohula District, Gorontalo Regency, have been tested simultaneously: labor, the selling price of tofu, production costs, and soybean production to income.