Journal of Applied Accounting
Vol. 5 No. 1 (2026): Juni

Analisis Kelayakan Usaha Burger pada UMKM Burger Pelangi di Payakumang Kabupaten Ketapang

Putri Nuraini (Politeknik Negeri Ketapang)
Irfan Cholid (Politeknik Negeri Ketapang)
Assrorudin Assrorudin (Politeknik Negeri Ketapang)
Nurimansyah Nurimansyah (Politeknik Negeri Ketapang)
Rois Indriawan (Politeknik Negeri Ketapang)



Article Info

Publish Date
19 Jun 2026

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

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Journal Info

Abbrev

JAA

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Applied Accounting (JAA) merupakan jurnal akuntansi yang menerbitkan artikel di bidang akuntansi yang memberikan kontribusi pada pengembangan ilmu akuntansi, praktik akuntansi, dan profesi akuntansi. Kami menerima sebagian besar artikel berbasis penelitian yang berkaitan dengan ilmu ...