ANALISIS KEUNTUNGAN USAHA KEDAI KOPI “BABA BUDAN” JALAN RODA DI KOTA MANADO

William Marcel Tanwijaya, Ribka Magdalena Kumaat, Caroline B. D. Pakasi

Abstract


This study aims to analyze the profitability of the coffee shop business "Baba Budan" so that it can be known in detail the amount of profit each month earned business coffee shop "Baba Budan" in the culinary area on the wheel road in Manado City. Data used in this study primary data obtained by conducting direct interviews with business owners using questionnaires, and secondary data obtained from literature studies in the form of literature, written sources or documents that have relevance to this research. Data analysis method used is descriptive analysis, using business profit analysis, then continued with analysis of Return of Cost Ratio, then presented in table form. The results of this study indicate that the business coffee shop "Baba Budan" gives monthly profit of Rp. 4.208.028,2, with R / C ratio of 1,45. So it can be concluded that the culinary business is a profit to run because the value of R / C more than 1. This shows that every Rp. 1 production costs incurred by coffee shop owners are able to provide cash in the form of revenue of Rp. 1,45. Where the total revenue is still greater than the total cost of production and this business for each month.

Keywords


profit analysis, coffee shop business "Baba Budan", Manado City

Full Text:

PDF

References


Aak, 1980. Budidaya Tanaman Kopi. Penerbit Yayasan Kanisius.

Yogyakarta.

Dwi, R. 2003. Kewirausahaan Dari Sudut Pandang. Psikologi Kepribadian. Penerbit Grasindo. Jakarta.

Faizal, N. H. 2007. Ekonomi Manajerial. PT Raja Grafindo Persada. Jakarta.

Grace, M. 2014. Analisis Keuntungan Usaha Rumah Makan EL-shadai di Kawasan Wisata Kuliner “Wakeke Manado”. Skripsi Jurusan Sosial Ekonomi Fakultas Pertanian Universitas Sam Ratulangi. Manado.

Harahap, S. 2009. Analisis Kritis Laporan Keuangan, Cetakan Ketiga, Edisi.1, Raja Grafindo Persada. Jakarta.

Kotler, P. 2006. Manajemen Pemasaran. Jilid 1. Edisi Kesebelas. PT. indeks. Jakarta.

Mangkunegara, 2002. Pengantar Manajemen Bisnis. PT. Remaja

Rosdakarya. Bandung.

Najiyati dan Danarti, 2004. Kopi Budidaya dan Penanganan Lepas Panen,Edisi Revisi. Penerbit Swadaya. Jakarta.

Novianty, 2015. Analasis Keuntungan Usaha Sirup Segar CV. Segarindo Utama. Skripsi Jurusan Sosial Ekonomi Fakultas Pertanian Universitas Sam Ratulangi. Manado.

Panggabean, E. 2011. Buku Pintar Kopi. PT Agro Media Pustaka. Jakarta Selatan.

Primiana, I. 2009. Menggerakkan Sektor Riil UKM & Industri. Penerbit Alfabeta. Bandung.

Rahardjo, P. 2012. Panduan Budidaya dan Pengolahan Kopi Arabika dan Robusta. Penerbit Swadaya. Jakarta.

Simamora, H. 2000. Manajemen Pemasaran Internasional. Penerbit Pustaka Utama, Surabaya.

Suryana, 2003. Kewirausahaan, Pedoman Praktis, Kiat dan Proses Menuju Sukses, PT.Salemba Empat. Jakarta.

Suryana, 2006. Kewirausahan Pedoman Praktis Kiat dan Proses Menuju. Sukses, Edisi Ketiga. Penerbit Salemba. Jakarta.

Suwardjono. 2008. Teori Akuntansi Perekayasaan Pelaporan Keuangan. Edisi Ketiga. Penerbit Grasindo. Yogyakarta.

Suyono, S. 2004. Pengkajian Potensi Kuliner Nusantara untuk Kemajuan Ekonomi Lokal. Penerbit FK UI. Jakarta.

Swastha, B. 2005. Analisa Pendapatan Usaha Kuliner. Penerbit Kanisius. Yogyakarta.

Tambunan, Tulus. 2002, Usaha Kecil dan Menengah di Indonesia Beberapa Isu Penting. Penerbit Salemba. Jakarta.

Tjiptono, F. 2001. Manajemen Jasa. Edisi Kedua. Penerbit Gramedia Pustaka Utama. Jakarta.

Wewengkang, D, S. dan Rotinsulu, H. 2017. Kewirausahaan , Penerbit CV. Patra Media Grafindo. Bandung.

Wilson. 2007. Teori dan Analisi Biaya. Penerbit Grafindo. Jakarta.




DOI: https://doi.org/10.35791/agrsosek.14.1.2018.19427

Refbacks

  • There are currently no refbacks.