Break Even Point (BEP) Analysis and Selling Price Sensitivity to the Sustainability of Hydroponic Beef Tomato Business in the Lembang Region

Uswatun Hasanah, Puti Harissa Pratidina

Abstract


The sustainability of hydroponics-based horticulture businesses, especially beef tomatoes, is greatly influenced by the ability of business actors to manage financial aspects and deal with market price fluctuations. Financial feasibility analysis is an important instrument in assessing the ability of hydroponic horticulture businesses to survive and develop in the midst of production cost dynamics and market prices. This study aims to analyze the financial feasibility of the hydroponic beef tomato business through the Break Even Point (BEP) approach and to assess the level of business sensitivity to changes in selling prices. The study used a descriptive quantitative method with primary data obtained through a questionnaire to hydroponic tomato beef business actors in the Lembang area. The data analyzed includes fixed costs, variable costs, selling prices, and production volume per business cycle. The results of the study show that most of the hydroponic tomato beef businesses have reached break-even at a lower production level compared to actual production, so that in general the business is in a decent financial condition. However, there are several business actors who have not yet reached break-even conditions due to the high variable cost per unit of product compared to the selling price. The analysis of selling price sensitivity shows that a price decrease of 10-15 percent has a significant impact on increasing break-even and has the potential to reduce business sustainability, while an increase in selling price provides greater profit room and increases the financial resilience of the business. This study concludes that production cost control and adaptive pricing strategies are key factors in maintaining the sustainability of the hydroponic beef tomato business. The research findings are expected to be the basis for decision-making for business actors and stakeholders in designing sustainable hydroponic horticulture business management strategic.

Keywords


Break Even Point; Sensitivity Analysis; Selling Price; Hydroponic Beef Tomatoes; Business Sustainability.

Full Text:

PDF

References


Hansen, D. R., & Mowen, M. M. (2018). Cost management: Accounting and control (7th ed.). Cengage Learning.

Herlina, S., & Suryani, N. (2020). Analisis kelayakan finansial usaha hidroponik dalam meningkatkan profitabilitas agribisnis hortikultura. Jurnal Agribisnis dan Ekonomi Pertanian, 12(2), 101–110.

Hidayat, R., & Wahyuni, S. (2021). Analisis sensitivitas harga terhadap risiko finansial usaha pertanian hortikultura. Jurnal Manajemen Agribisnis, 9(1), 45–56.

Nugroho, A., & Rahayu, D. (2023). Analisis kelayakan finansial usaha hortikultura hidroponik berbasis manajemen biaya produksi. Jurnal Ekonomi Pertanian dan Agribisnis, 7(1), 55–66.

Pratama, A., & Lestari, R. (2022). Analisis break even point sebagai alat evaluasi kelayakan usaha agribisnis. Jurnal Akuntansi dan Keuangan Terapan, 6(2), 88–97.

Putra, R., Santoso, B., & Wulandari, T. (2022). Analisis kelayakan usaha budidaya nilam menggunakan pendekatan break even point. Jurnal Agribisnis Indonesia, 10(1), 23–34.

Rahayu, D., & Nugroho, A. (2023). Peran analisis kelayakan finansial dalam keberlanjutan usaha hortikultura hidroponik. Jurnal Ekonomi dan Bisnis Pertanian, 11(1), 33–44.

Sukmawati, E., & Artini, L. G. S. (2023). Analisis biaya-volume-laba (CVP) dalam menentukan titik impas usaha pertanian. Jurnal Akuntansi dan Manajemen, 14(1), 67–78.

Suryani, N., & Herlina, S. (2021). Efisiensi penggunaan sumber daya pada sistem hidroponik modern. Jurnal Teknologi Pertanian, 15(2), 120–129.

Wibowo, A., & Utami, I. (2020). Penerapan break even point dalam perencanaan laba usaha agribisnis. Jurnal Riset Akuntansi dan Keuangan, 8(3), 211–220.




DOI: http://dx.doi.org/10.58258/bisnis.v5i2.10532

Refbacks

  • There are currently no refbacks.


Lisensi Creative Commons
Ciptaan disebarluaskan di bawah Lisensi Creative Commons Atribusi-BerbagiSerupa 4.0 Internasional.

Bussiness Management
p-ISSN: 2828-8203, e-ISSN: 2828-7606
Jurnal ini diterbitkan oleh Lembaga Penelitian dan Pendidikan (LPP) Mandala.

Alamat: Jl. Lingkar Selatan, Perum Elit kota Mataram Asri Blok O. No. 35, Jempong Baru, Sekarbela, Kota Mataram NTB. Indonesia