ThesisOpen AccessMetadata saja
2026•Skripsi, Thesis, Disertasi, dan Tugas Akhir
This study aims to analyze the application of Cost Volume Profit (CVP) in optimizing profits at KUB Sejahtera MSME. The research method used was quantitative descriptive with a case study approach. Research data was obtained from information related to production costs, sales, and business profits. The analysis was carried out through Break Even Point (BEP), Margin of Safety (MOS), and net profit calculations. The results show that KUB Sejahtera MSME achieved a Break-Even Point per unit of IDR 168,815,900 and a Break-Even Point in rupiah of IDR 136,988,414, a Margin of Safety (MOS) of IDR 185,511,585 and a Margin of Safety (MOS) percentage of 57.20%. net profit of IDR 75,238,760, and to optimize profits, KUB Sejahtera MSME must sell 1,911 kg to achieve a profit target of IDR 286,656,460. The conclusion of this study is that the application of Cost Volume Profit Analysis can help KUB Sejahtera MSME in planning and controlling costs, determining sales targets, and optimizing profits to support business continuity.
ThesisOpen AccessMetadata saja
2025•Skripsi, Thesis, Disertasi, dan Tugas Akhir
Kopi Aci Cap Tani is a local micro, small, and medium enterprise (MSME) engaged in coffee processing in Malinau Regency. The business faces a range of challenges in marketing its products effectively. This research aimed to formulate an appropriate marketing strategy to support business growth and enhance
competitiveness. A descriptive qualitative approach was employed, utilizing interviews, observations, documentation, and questionnaires as data collection techniques. SWOT analysis was used to identify the internal and external factors influencing marketing performance. The analysis revealed several inter strengths, including high-quality coffee beans, a unique flavor profile, appealing packaging, a recognizable brand, and the use of modern production equipment.
Identified weaknesses included inconsistent raw material availability, limited product innovation, price volatility due to raw material costs, and insufficient digital marketing. External opportunities comprised government support, a strategic production location, the growing popularity of social media for promotion, and rising coffee consumption trends. Threats to the business included intense market competition, fluctuating raw material prices, climate change impacts, restricted market access, and lower-priced competitor products. The findings of this study may serve as a reference for developing effective marketing strategies for similar coffee-based MSMEs in other areas.
UMKM Kopi Aci Cap Tani merupakan usaha pengolahan kopi lokal di Kabupaten
Malinau yang menghadapi berbagai tantangan dalam memasarkan produknya.
Penelitian ini bertujuan untuk merumuskan strategi pemasaran yang sesuai agar
usaha dapat berkembang dan bersaing. Metode penelitian yang digunakan adalah
deskriptif kualitatif dengan teknik pengumpulan data berupa wawancara, observasi,
dokumentasi, dan kuesioner. Analisis SWOT digunakan untuk mengetahui faktor-
faktor internal dan eksternal yang memengaruhi kegiatan pemasaran. Hasil
penelitian mengungkapkan bahwa faktor kekuatan mencakup mutu biji kopi yang
tinggi, cita rasa yang khas, kemasan yang menarik, merek yang kuat, serta
penggunaan peralatan produksi yang modern. Di sisi lain, kelemahan yang dihadapi
meliputi ketidakstabilan ketersediaan bahan baku, minimnya inovasi produk,
ketergantungan harga terhadap bahan baku, dan keterbatasan promosi melalui
media digital. Peluang yang tersedia meliputi adanya dukungan dari pemerintah,
lokasi produksi yang strategis, kemudahan promosi melalui media sosial, serta
meningkatnya tren konsumsi kopi. Adapun ancaman meliputi tingginya tingkat
persaingan, fluktuasi harga bahan baku, dampak perubahan iklim, keterbatasan
akses pasar, serta harga jual pesaing yang lebih rendah. Penelitian ini dapat menjadi
acuan dalam merancang strategi pemasaran bagi UMKM serupa di daerah lain
