skip to main content

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
Open Access Copyright 2023 Agrisocionomics: Jurnal Sosial Ekonomi Pertanian under http://creativecommons.org/licenses/by-sa/4.0.

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:

  1. 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
  2. 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
  3. 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
  4. 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
  5. Bhattacherjee. (2012). Social Science Research: Principles, Methods and Practices Second Edition. Florida. Creative Commons Attribution
  6. 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
  7. Dwisatyadini, M. (2017). Pemanfaatan tanaman obat untuk pencegahan dan pengobatan penyakit degeneratif. Optimalisasi Peran Sains Dan Teknologi Untuk Mewujudkan Smart City, 2, 237–270
  8. 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
  9. 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
  10. 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
  11. 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
  12. 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
  13. 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
  14. 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
  15. Vasiliy V, B. (2018). Stochastic Analysis of the Break-Even of the Enterprise. Journal of Corporate Finance Research, 12(2), 142–152
  16. 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.