Analisis Usaha Penjualan Produksi Daging Giling di Sedulur 99 Citeureup Bogor Jawa Barat

Abstract

Peningkatan konsumsi daging sapi di Indonesia sejalan dengan pertumbuhan populasi, kenaikan pendapatan, dan kesadaran masyarakat akan pentingnya protein hewani. Kondisi ini membuka peluang usaha bagi produk daging sapi giling olahan yang banyak digunakan sebagai bahan baku berbagai produk pangan. Analisis usaha ini bertujuan untuk menganalisis kelayakan penjualan daging sapi giling di Sedulur 99, Citeureup, Bogor, Jawa Barat. Kegiatan ini dilaksanakan selama 4 bulan (Desember 2025 – Maret 2026). Analisis yang digunakan meliputi pendapatan, biaya tetap, biaya variabel, total biaya produksi, analisis laba-rugi, titik impas break even point (BEP). rasio penerimaan terhadap biaya (R/C), dan analisis pemasaran (7P). Hasil penelitian menunjukkan bahwa total produksi mencapai 2.600 kemasan daging dengan total penerimaan sebesar Rp104.000.000 (rata-rata penerimaan bulanan Rp26.000.000) dan total biaya produksi sebesar Rp3.654.000 per bulan. Nilai R/C sebesar 1,04 menunjukkan bahwa usaha ini layak untuk dikembangkan. BEP produksi berada pada angka 581 kemasan dan BEP harga sebesar Rp38.594 per kemasan; namun, kegiatan promosi masih terbatas dan belum optimal, khususnya pada media digital.

The increase in beef consumption in Indonesia is in line with population growth, increasing income and public awareness of the importance of animal protein. This condition opens up business opportunities for processed ground meat products which are widely used as raw materials for various food products. Business analysis aims to analyze the feasibility of selling ground beef in Sedulur 99 Citeureup Bogor, West Java. This activity was carried out for 4 months (December 2025 – March 2026), The analysis used includes revenue, fixed costs, variable costs, total production costs, profit and loss analysis, break event point (BEP), revenue cost ratio (R/C), and new marketing analysis (7P). The research results show that total production reached 2,600 packs beef with total receipts of IDR104,000,000. with an average monthly receipt of IDR26,000,000 with total production costs of IDR 100.364.000, resulting in a net profit of RP3.654.000 per month. The R/C value of 1.04 shows that this business is worthy of development. BEP production is 581 packs and BEP price is IDR38.594 per pack. however promotional activities are still limited and not yet optimal, especially on digital media