TOFEDU: The Future of Education Journal
Vol 5 No 2 (2026)

Pricing Strategy and Business Feasibility Analysis (Break-Even Point) for Perfume MSMEs

Anin Ladila (Universitas Pamulang)
Hadi Mubarak (Universitas Pamulang)
Firdaus Tampubolon (Universitas Pamulang)
Zulfitra Zulfitra (Universitas Pamulang)
Masno Marjohan (Universitas Pamulang)



Article Info

Publish Date
27 Jul 2026

Abstract

This Community Service Program (PKM) aimed to improve the knowledge and entrepreneurial skills of members of the Family Welfare Empowerment Organization (PKK) in determining selling prices and conducting business feasibility analysis for laundry perfume products. The program was conducted on May 3, 2026, at RW 025 Griya Asri 2 Blocks G and F, Sumberjaya Village, South Tambun District, Bekasi Regency, involving approximately 50 participants consisting of PKK members, community leaders, and local residents. The implementation methods included lectures, discussions, hands-on training in laundry perfume production, simulations of Cost of Goods Sold (COGS) calculations, selling price determination, and Break-Even Point (BEP) analysis. The results showed a significant improvement in participants’ understanding of production cost calculation, pricing strategies, profit estimation, and business feasibility assessment. Based on the business simulation, the total production cost for 10 liters of laundry perfume was Rp333,600, resulting in a Cost of Goods Sold (COGS) of Rp33,360 per liter. By setting the selling price at Rp45,000 per liter, participants were able to identify a potential profit margin and evaluate the feasibility of the business. Furthermore, the program enhanced participants’ motivation to develop home-based entrepreneurial activities as an alternative source of family income. Therefore, this community service activity successfully contributed to strengthening entrepreneurial capacity and promoting economic empowerment among community members.  

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Journal Info

Abbrev

journal

Publisher

Subject

Education Languange, Linguistic, Communication & Media Mathematics Other

Description

TOFEDU Journal is a scientific journal related to research results, conceptual studies, critical/comprehensive studies in the field of education. The results of the work of the researchers are expected to make a positive contribution in the field of education in order to achieve equitable, inclusive ...