<![CDATA[This study aims to analyze the income and business efficiency of beef traders in Kota Pinang Market and Cikampak Market, South Labuhanbatu Regency. The method used in this research is a comparative quantitative approach. The study was conducted in December 2025, with a population of 11 traders, all of whom were selected as samples using the total sampling method. The data used consist of primary and secondary data obtained through observation, interviews, and questionnaires. Data analysis was carried out by calculating costs, revenues, income, business efficiency using the R/C ratio, and Break Even Point (BEP). The results show that the average total production cost is IDR 223,673,706, with total revenue of IDR 235,227,273, resulting in a net income of IDR 11,553,566. The R/C ratio value of 1.05 (>1) indicates that the business is efficient and feasible to operate. In addition, the BEP for revenue is IDR 55,992,416.67 and the BEP price is IDR 120,578.81/kg, where the actual selling price is above the break-even point. Therefore, the beef trading business remains profitable and has promising prospects for further development.]]>
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