Analisa Pendekatan Kontribusi Margin Terhadap Pencapaian Laba Tahun 2022 Pada Umkm Melati Rayya

Ela Melatiah; N.A. Rumiasih; Muhammad Nur  Rizqi

doi:10.36418/syntax-literate.v7i9.14406

Ela Melatiah Universitas Ibn Khaldun Bogor
N.A. Rumiasih Universitas Ibn Khaldun Bogor
Muhammad Nur Rizqi Universitas Ibn Khaldun Bogor

DOI: https://doi.org/10.36418/syntax-literate.v7i9.14406

Keywords: Kontribusi margin, biaya variabel, Keuntungan

Abstract

Pertumbuhan Usaha Mikro Kecil Menengah (UMKM) Indonesia dari 64.199.606 unit pada 2018 meningkat menjadi 65.471.134 unit pada 2019. Meskipun terjadi kenaikan, mayoritas pelaku UMKM belum memahami pentingnya strategi pengembangan bisnis, seperti penentuan harga pokok penciptaan, break-even point, studi pasar, studi sasaran pasar, inovasi produk, penilaian kinerja, dan perhitungan margin donasi. Riset ini bertujuan untuk mengidentifikasi marjin donasi, strategi pemasaran produk, dan penekanan biaya variabel pada UMKM Melati Rayya. Hasil riset menunjukkan penjualan pak jahe merah dengan harga Rp. 15.000,- menghasilkan margin donasi sebesar Rp. 27.216.203,- dengan rasio margin donasi 61%. Meskipun demikian, usaha ini berpotensi untuk diperluas dan bertahan dalam dinamika ekonomi yang cepat, dengan saran untuk meningkatkan strategi pemasaran.

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