RANGKUTI, KHAIRUNISYA DWISARDI (2026) PENETAPAN HARGA JUAL DAN ANALISIS PROFITABILITAS PRODUK DODOL DI KECAMATAN DEWANTARA KABUPATEN ACEH UTARA. S1 thesis, universitas malikussaleh.

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Abstract

ABSTRACT This research was motivated by the decline in customer orders at Kak La Home Industry despite adjustments in the selling price, while the prices of raw materials, particularly coconut, increased significantly. This condition highlighted the need for an accurate calculation of production costs as the basis for determining an appropriate selling price and evaluating the profitability of the business. The objective of this study was to determine the proper selling price of dodol using the Full Costing and Cost Plus Pricing methods, and to analyze the business profitability through Break Even Point (BEP), Margin of Safety (MOS), and Margin Income Ratio (MIR) indicators. The research employed a descriptive quantitative method by analyzing production costs, revenue, profit, selling price determination, and profitability using primary data collected from Kak La Home Industry in Dewantara District, North Aceh Regency. The results showed that the cost of production (HPP) was IDR 290,756 per tray, while the selling price calculated using the Cost Plus Pricing method was IDR 300,060 per tray. The actual selling price applied by the business was IDR 320,000 per tray, indicating that the business was still able to generate profit. Furthermore, the profitability analysis revealed a BEP of IDR 12,144, a MOS of 98,10%, a MIR of 9.31%, and an overall profitability level of 9,13%. Therefore, it can be concluded that Kak La Home Industry remains economically profitable and feasible to continue operating, with a strong safety margin despite relatively low contribution margins due to rising raw material costs. Keywords: Home industry, HPP, Selling price, BEP, MOS, MIR, Profitability, Dodol

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HB Economic Theory S Agriculture > S Agriculture (General)
Divisions:	Fakultas Pertanian > 54201 - Jurusan Agribisnis
Depositing User:	S1 Khairunisya Dwisardi Rangkuti
Date Deposited:	15 Sep 2026 07:25
Last Modified:	15 Sep 2026 07:25
URI:	https://rama.unimal.ac.id/id/eprint/22888

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