SUSTAINABILITY OF PRODUCTION, SALES, AND PRICES OF HERBAL DRINK PRODUCTS DEVELOPED BY THE CENTER FOR AGROTECHNOLOGY INNOVATION (PIAT) UGM: A BREAK-EVEN POINT APPROACH

Hani Perwitasari; Fatkhiyah Rohmah; Triya Andriyani

doi:10.14710/agrisocionomics.v7i1.16123

DOI: https://doi.org/10.14710/agrisocionomics.v7i1.16123

SUSTAINABILITY OF PRODUCTION, SALES, AND PRICES OF HERBAL DRINK PRODUCTS DEVELOPED BY THE CENTER FOR AGROTECHNOLOGY INNOVATION (PIAT) UGM: A BREAK-EVEN POINT APPROACH

*Hani Perwitasari - Department of Agricultural Socio-Economics, Faculty of Agriculture, UGM, Yogyakarta, Indonesia, Indonesia

Fatkhiyah Rohmah - Department of Agricultural Socio-Economics, Faculty of Agriculture, UGM, Yogyakarta, Indonesia, Indonesia

Triya Andriyani - The Center for Agrotechnology Innovation (PIAT), UGM, Yogyakarta, Indonesia, Indonesia

Citation Format:

Abstract

The growing public interest in herbal beverages presents an opportunity for the Center for Agrotechnology Innovation of UGM (PIAT) to develop instant herbal beverage products. The PIAT-produced herbal drinks items Rosegar (rosella drink), Segar Ayu (wedang uwuh fresh drink), and Gilegrass (citronella ginger powder drink) all already have the Food and Drug Administration (BPOM) certificates. However, the three products have not yet achieved optimal sales, and it is necessary to evaluate the sustainability of production, sales, and prices of these products using a Break Even Point (BEP) analysis approach. Therefore, the goal of this study is to determine whether the BEP of the three products can be achieved. The analysis is performed for a single month of production in 2022. The study results show that the BEP for the production of Rosegar is 136 bottles, the BEP for sales is Rp. 1,364,385 at Rp. 4,586 and the BEP for the production of Segar Ayu and Rosella is 98 packs, the BEP for sales is Rp. 2,951,025 at Rp. 23,208. Overall, the price of PIAT’s herbal drink products is already higher than that of BEP, but production and sales remain low or non-optimal.

Fulltext View|Download

Keywords: sustainability, herbal drink, BEP

Article Metrics:

Article Info

Section: Articles

Language : EN

In Vol 7, No 1 (2023): March 2023

Recent articles

SOCIAL ECONOMIC FACTORS AFFECTING THE TECHNICAL INEFFICIENCY OF SHALLOTS IN MALANG DISTRICT COMPARATIVE STUDY BETWEEN CONVENTIONAL AND CONSERVATION TILLAGE SYSTEM OF CORN CULTIVATION IN NGANJUK REGENCY, EAST JAVA PROVINCE OF INDONESIA FARMER’S DECISIONS TO TAKE CREDIT IN INDONESIA More recent articles

Alnasser, Nabil; Osama Samih Shaban; Ziad Al-Zubi. 2014. The Effect of Using Break Even Point in Planning, Controling, and Decision Making in The Industrial Jordanian Companies. International Journal of Academic Research in Business and Social Sciences, 4(5): 626-637
Aprilia, A., Dewi, H. E., Hardana, Andrean Eka Pariasa, I. I., Harahap, Y. D. H., & Prasanti, T. P. (2021). Consumer Purchasing Decisions on Processed Food Products During the Covid-19 Pandemic. Jurnal Sosial Ekonomi Dan Kebijakan Pertanian, 5(2), 128–140. https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&cad=rja&uact=8&ved=2ahUKEwi5o7uH5JrgAhUiSY8KHTnYAyoQFjAAegQIAhAB&url=http://journal.trunojoyo.ac.id/agriekonomika/article/view/1758&usg=AOvVaw32xzWSKyPFs0NfbjZJfqFv
Astuti, D. T., Harisudin, M., & Qonita, R. R. A. (2022). Purchase Decision and Customer Satisfaction “Kafe Jamu” in Nguter District, Sukoharjo Regency. Jurnal Sosial Ekonomi Dan Kebijakan Pertanian, 6(1), 160–173. http://dx.doi.org/10.21107/agriekonomika.v7i1.2513%0AABSTRACT
Atik, T., Arisyahidin, & Talkah, A. (2022). Analisis Kelayakan Usaha Varian Minuman Herbal Hasil Praktek APHP Di SMKN 1 Plosoklaten Kediri. Jurnal Agribisnis, 22(2), 146–151
Bhattacherjee. (2012). Social Science Research: Principles, Methods and Practices Second Edition. Florida. Creative Commons Attribution
Billich, N., Blake, M. R., Backholer, K., Cobcroft, M., Li, V., & Peeters, A. (2018). The effect of sugar-sweetened beverage front-of-pack labels on drink selection, health knowledge and awareness: An online randomised controlled trial. Appetite, 128(June), 233–241. https://doi.org/10.1016/j.appet.2018.05.149
Dwisatyadini, M. (2017). Pemanfaatan tanaman obat untuk pencegahan dan pengobatan penyakit degeneratif. Optimalisasi Peran Sains Dan Teknologi Untuk Mewujudkan Smart City, 2, 237–270
Istiatin, & Marwati, F. S. (2021). Sosialisasi berbagai Peluang Usaha UMKM dan Ekonomi Kreatif di Era New Normal di Dusun Pinggir Desa Telukan Sukoharjo. 7(01), 6
Kampf, R., Majerčák, P., & Švagr, P. (2016). Primjena break-even point analize. Nase More, 63(3), 126–128. https://doi.org/10.17818/NM/2016/SI9
Kucharski, R., & Wywiał, J. (2019). Optimization of the break-even point for non-homogeneous products sales. Zeszyty Teoretyczne Rachunkowości, 2019(101 (157)), 133–148. https://doi.org/10.5604/01.3001.0013.0759
Li, F., Zhu, Q., & Chen, Z. (2019). Allocating a fixed cost across the decision making units with two-stage network structures. Omega (United Kingdom), 83, 139–154. https://doi.org/10.1016/j.omega.2018.02.009
Naning Fatmawatie. (2021). Implementation of Break Event Point Analysis and Margin of Safety in Profit Planning. Idarotuna : Journal of Administrative Science, 2(2), 132–146. https://doi.org/10.54471/idarotuna.v2i2.20
Nugraha, A. R. C., Safitri, A., & Izzalqurny, T. R. (2022). Analisis Studi Kelayakan Bisnis Sinom Meng-Jamu Mahasiswa Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Negeri Malang. Prosiding National Seminar on Accounting, Finance , and Economics (NSAFE), 2(1), 183–190
Utami, Y., & Mubarok, A. (2021). Determining Products or Services Pricing on Msme Using Break Even Point Analysis Method. Business and Accounting Research (IJEBAR) Peer Reviewed-International Journal, 5(2), 7–21. https://jurnal.stie-aas.ac.id/index.php/IJEBAR
Vasiliy V, B. (2018). Stochastic Analysis of the Break-Even of the Enterprise. Journal of Corporate Finance Research, 12(2), 142–152
Xi Chen, & Bertrand M. Koebel. (2017). Fixed Cost, Variable Cost, Markups and Returns to Scale. Annals of Economics and Statistics, 127(127), 61. https://doi.org/10.15609/annaeconstat2009.127.0061

Last update:

No citation recorded.

Last update:

No citation recorded.

Starting from 2021, the author(s) whose article is published in the Agrisocionomics journal attain the copyright for their article. By submitting the manuscript to Agrisocionomics, the author(s) agree with this policy. No special document approval is required.

The author(s) guarantee that:

Their article is original, written by the mentioned author(s),
Has never been published before,
Does not contain statements that violate the law, and
Does not violate the rights of others, is subject to copyright held exclusively by the author(s), and is free from the rights of third parties, and that the necessary written permission to quote from other sources has been obtained by the author(s).

The author(s) retain all rights to the published work, such as (but not limited to) the following rights:

Copyright and other proprietary rights related to the article, such as patents,
The right to use the substance of the article in its own future works, including lectures and books,
The right to reproduce the article for its own purposes,
The right to archive all versions of the article, and
The right to enter into separate additional contractual arrangements for the non-exclusive distribution of published versions of the article (for example, posting them to institutional repositories or publishing them in a book), acknowledging its initial publication in this journal.

If the article was prepared jointly by more than one author, each author submitting the manuscript warrants that they have been given permission by all co-authors to agree to copyright and license notices (agreements) on their behalf, and agree to notify the co-authors of the terms of this policy. Agrisocionomics will not be held responsible for anything that may arise because of the writer's internal dispute. Agrisocionomics will only communicate with correspondence authors.

Authors should also understand that once published, their articles (and any additional files, including data sets, and analysis/computation data) will become publicly available. The license of published articles (and additional data) will be governed by the Creative Commons Attribution license as currently featured on the Creative Commons Attribution-ShareAlike 4.0 International License. Agrisocionomics allows users to copy, distribute, display and perform work under license. Users need to attribute the author(s) and Agrisocionomics to distribute works in journals and other publication media. Unless otherwise stated, the author(s) is a public entity as soon as the article is published.