Pengembalian Modal dan Titik Impas Usaha Mitra Niagadesa (Studi Kasus pada Mitra Niagadesa Kecamatan Mekarmukti Kabupaten Garut)

Abstract

The sale of Niagadesa partner products depends on the Niagadesa startup sales activities. Sales dependence on other parties will affect the acquisition of sales value. This study aims to analyze the payback period and the break-even point of Niagadesa’s Business partners. This research was conducted in Jagabaya village, Mekarmukti district, Garut regency, West Java in November 2022. The research design is qualitative and uses primary and secondary data, primary data obtained from business partners by the census. Data analysis used payback period and break-even point analysis. The results showed: the fastest payback period is for Wicker by 2 times the production due to low investment costs, and the longest is for Candied Eggplant by 31 times production due to large investment costs. Niagadesa's partner business has returned capital except for the banana biscuit business due to low income and a lack of demand. The break-even point of the Wicker business is the smallest due to low fixed costs. The break-even point of the Smoked Banana is high due to high fixed costs. Niagadesa's partner has reached the break-even point except for the banana biscuit business due to high selling prices and low production yields.