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Analisis usaha teh herbal daun gambir “Afiyah” pada Kelompok Usaha Bersama (KUBE) Sambal di Nagari Talang Maur Kabupaten Lima Puluh Kota

Jurnal Sosio Agribisnis · Vol. 8 No. 2 (2023) · pp. 70–82

DOI
10.33772/jsa.v8i2.35557
ISSN
2502-3292
Published
2023-10-30
Publisher
Universitas Halu Oleo
Language
eng
License
creativecommons.org/licenses/by-sa/4.0

Abstract

KUBE Sambal as a business institution aims to gain profit in every activity. Therefore, the aim of this research is: to describe the business profile, analyze the feasibility and break-even point of the KUBE Sambal business. The method used is the survey method. Data was taken through observations and interviews which included business profile data, sales results, total costs, selling prices and production volume from April to May 2021. Data was analyzed using Revenue Cost Ratio (R-C Ratio) and Break-Even Point (BEP) analysis. The research results show that the KUBE Sambal business has not developed, where the production, marketing and general administration aspects require many improvements and changes. Apart from that, this business is feasible to run because the R-C Ratio value is 1.34 which is greater than 1. Then, this business is also above the break-even point for product quantity and also break-even sales. Break-even product quantity is 106 units with break-even sales of IDR 1,599,598.-. Keywords: business analysis; R-C ratio; break-even point; gambir leaf herbal tea

Collaboration network of the authors

10 authors · 14 co-authorship links

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  • Thicker line = more joint articles · bigger circle = more articles
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Co-authorOrganisationJoint articles
Nofialdi NofialdiAffiliation unknown2
Vonny Indah MutiaraAffiliation unknown1
Innike Abdillah FahmiAffiliation unknown1
Fathinah Sifa Zahra Fathinah Sifa ZahraAffiliation unknown1
Devi AnaliaAffiliation unknown1
Arma PutraAffiliation unknown1
Faradiba F ZubediAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/JSA/oai, first harvested 30 Okt 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Analisis usaha teh herbal daun gambir “Afiyah” pada Kelompok Usaha Bersama (KUBE) Sambal di Nagari Talang Maur Kabupaten Lima Puluh Kota</dc:title>
	<dc:creator>Afifah, Fayi</dc:creator>
	<dc:creator>Febriamansyah, Rudi</dc:creator>
	<dc:creator>Fitriana, Widya</dc:creator>
	<dc:description xml:lang="en-US">KUBE Sambal as a business institution aims to gain profit in every activity. Therefore, the aim of this research is: to describe the business profile, analyze the feasibility and break-even point of the KUBE Sambal business. The method used is the survey method. Data was taken through observations and interviews which included business profile data, sales results, total costs, selling prices and production volume from April to May 2021. Data was analyzed using Revenue Cost Ratio (R-C Ratio) and Break-Even Point (BEP) analysis. The research results show that the KUBE Sambal business has not developed, where the production, marketing and general administration aspects require many improvements and changes. Apart from that, this business is feasible to run because the R-C Ratio value is 1.34 which is greater than 1. Then, this business is also above the break-even point for product quantity and also break-even sales. Break-even product quantity is 106 units with break-even sales of IDR 1,599,598.-.
Keywords: business analysis; R-C ratio; break-even point; gambir leaf herbal tea</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2023-10-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
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	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/JSA/article/view/35557</dc:identifier>
	<dc:identifier>10.33772/jsa.v8i2.35557</dc:identifier>
	<dc:source xml:lang="en-US">Jurnal Sosio Agribisnis; Vol 8, No 2 (2023): JSA Oktober; 70-82</dc:source>
	<dc:source>2502-3292</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/JSA/article/view/35557/19228</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 Jurnal Sosio Agribisnis</dc:rights>
	<dc:rights xml:lang="en-US">http://creativecommons.org/licenses/by-sa/4.0</dc:rights>
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