Analisis Break Even Point Dengan Sensitivitas Harga  Pada Usaha Budidaya Tanaman Nilam

Isma Shalihi Ahlia; Fanny KT Sitompul; Iriando Wijaya

doi:10.59086/jam.v4i2.1030

Authors

Isma Shalihi Ahlia Universitas Cenderawasih Jayapura
Fanny KT Sitompul Universitas Cenderawasih
Iriando Wijaya Universitas Cenderawasih Jayapura

DOI:

https://doi.org/10.59086/jam.v4i2.1030

Keywords:

Break Even Point, Price Sensitivity, Patchouli Farming

Abstract

Penelitian ini bertujuan untuk menganalisis kelayakan finansial usaha budidaya tanaman nilam di Desa Kombungo, Kabupaten Muna, dengan pendekatan analisis Break Even Point (BEP) dan sensitivitas harga. Metode yang digunakan adalah pendekatan kuantitatif deskriptif melalui observasi lapangan, wawancara terstruktur, dan dokumentasi untuk memperoleh data primer dan sekunder. Analisis dilakukan menggunakan pendekatan Cost-Volume-Profit (CVP) dengan simulasi skenario harga jual. Hasil penelitian menunjukkan bahwa usaha tetap menghasilkan keuntungan pada seluruh skenario harga, dengan biaya produksi sebesar Rp 331.267/kg dan volume BEP jauh di bawah kapasitas produksi aktual (150 kg). Bahkan pada skenario penurunan harga 20%, titik impas tetap berada di bawah 1 kg, menunjukkan ketahanan usaha terhadap volatilitas pasar. Rasio R/C tercatat selalu di atas 1, dengan nilai tertinggi mencapai 6,34. Secara praktis, penelitian ini menyajikan model analisis sederhana dan aplikatif yang dapat digunakan oleh petani skala kecil dalam mengelola risiko usaha dan menentukan strategi harga. Dari sisi teoritis, penelitian ini mengisi kesenjangan literatur dengan mengintegrasikan analisis BEP dan sensitivitas harga berbasis data empiris petani individu di kawasan Indonesia Timur.

This study aims to analyze the financial feasibility of patchouli cultivation in Kombungo Village, Muna Regency, using Break Even Point (BEP) and price sensitivity analysis. The research employs a descriptive quantitative approach with direct field observations, structured interviews, and document analysis to collect both primary and secondary data. Financial data were processed using the Cost-Volume-Profit (CVP) approach to calculate BEP and simulate multiple pricing scenarios. The results show that the enterprise remains profitable across all tested price ranges, with production costs reaching IDR 331,267/kg and minimum BEP volumes far below actual production capacity (150 kg). Even with a 20% price drop, the BEP remains below 1 kg, indicating high resilience to market volatility. The Revenue/Cost ratio consistently exceeds 1, with a maximum of 6.34 at peak prices. This study contributes practically by offering a simple and adaptable model for micro-scale farmers to forecast market risks and determine pricing strategies. Theoretically, it bridges the research gap by integrating BEP and price sensitivity using empirical data from individual farmers in Eastern Indonesia, a context largely underexplored in previous studies.

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