Efisiensi Model Bisnis Take Away dalam Meningkatkan Keuntungan Usaha Kopi: Analisis HPP, Margin, dan Break Even Point

Dzulqarnain Dzulqarnain; Deni Firmansyah

doi:10.59603/masman.v4i3.1471

Authors

Dzulqarnain Dzulqarnain Universitas Muhammadiyah Jambi
Deni Firmansyah Universitas Muhammadiyah Jambi

DOI:

https://doi.org/10.59603/masman.v4i3.1471

Keywords:

Break Even Point, Business Efficiency, Coffee Business, Contribution Margin, Take Away Model

Abstract

This study analyzes the causal mechanism through which an efficient take-away business model improves the profitability of coffee businesses by positioning cost of goods sold (COGS), contribution margin, and break-even point (BEP) as sequential mediating variables. The study employed a quantitative explanatory design to examine causal relationships among the variables. Data were collected from 120 micro and small coffee businesses in Makassar, Jabodetabek, Bandung, and Jambi and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings show that an efficient take-away model reduces COGS by 33.0% through restructuring operational cost components. This efficiency increases net margin by 8.0 percentage points and accelerates the achievement of BEP by approximately 50% compared with the conventional model. COGS, contribution margin, and BEP jointly function as sequential mediators, with a total indirect effect of 0.412, exceeding the direct effect of 0.235. The model explains 64.5% of the variation in increased coffee business profitability. Financial feasibility indicators also favor the take-away model through lower initial investment, higher monthly net cash flow, shorter payback period, higher estimated annual ROI, and lower business risk. These findings indicate that take-away efficiency is not merely a cost-reduction strategy but an integrated financial mechanism for improving profitability.

References

Ammirato, S., Linzalone, R., & Felicetti, A. M. (2021). Business model innovation drivers as antecedents of performance. Measuring Business Excellence. https://doi.org/10.1108/MBE-01-2021-0012

Andreini, D., Bettinelli, C., Foss, N. J., & Mismetti, M. (2022). Business model innovation: A review of the process-based literature. Journal of Management and Governance, 26, 1089–1121. https://doi.org/10.1007/s10997-021-09590-w

Åström, J., Reim, W., & Parida, V. (2022). Value creation and value capture for AI business model innovation: A three-phase process framework. Review of Managerial Science, 16(7), 2111–2133. https://doi.org/10.1007/s11846-022-00521-z

Cao, C. (2022). Gauging the influence of business model innovation on the performance of SMEs: Primary evidence from Yantai, China. International Journal of Business Innovation and Research. https://doi.org/10.1504/IJBIR.2022.10049491

Dymitrowski, A., & Mielcarek, P. (2021). Business model innovation based on new technologies and its influence on a company’s competitive advantage. Journal of Theoretical and Applied Electronic Commerce Research, 16(6), 2110–2128. https://doi.org/10.3390/jtaer16060118

Haura, N. Z., Widiartanto, & Purbawati, D. (2023). The influence of financial literacy of the business owners on business performance and business continuity of coffee shops in Semarang City. Jurnal Ilmu Administrasi Bisnis, 12(2), 539–547. https://doi.org/10.14710/jiab.2023.38053

Ismawati, K., & Trisnowati, J. (2022). Profitability of food and beverages companies in Indonesia. International Journal of Economics, Business and Accounting Research, 6(4). https://doi.org/10.29040/ijebar.v6i4.6642

Iswara, U. S., Setyabudi, T. G., & Setiadevi, S. (2023). Analisis cost volume profit dalam upaya merencanakan laba usaha kopi Macro Coffee Roastery. Journal of Management: Small and Medium Enterprises (SMEs), 16(1), 113–127. https://doi.org/10.35508/jom.v16i1.7239

Kaharti, E. (2023). Management accounting practices and performance on MSMEs in Indonesia. Journal of Business, Finance, and Economics, 4(1), 334–347. https://doi.org/10.32585/jbfe.v4i1.3975

Latifi, M. A., Nikou, S., & Bouwman, H. (2021). Business model innovation and firm performance: Exploring causal mechanisms in SMEs. Technovation, 107, 102274. https://doi.org/10.1016/j.technovation.2021.102274

Lopes, J. M., Gomes, S., Pacheco, R., Monteiro, E., & Santos, C. (2022). Drivers of sustainable innovation strategies for increased competition among companies. Sustainability, 14(9), 5471. https://doi.org/10.3390/su14095471

Madhavan, M., Sharafuddin, M. A., & Chaichana, T. (2022). Impact of business model innovation on sustainable performance of processed marine food product SMEs in Thailand: A PLS-SEM approach. Sustainability, 14(15), 9673. https://doi.org/10.3390/su14159673

Nugroho, A., & Fontana, A. (2023). Building MSME competitiveness advantages through capacity building of business model innovation. Jurnal Riset Manajemen Sains Indonesia (JRMSI), 14(1), 70–81. https://doi.org/10.21009/JRMSI.014.1.08

Nurachmad, E., Mulyana, M., Sukamto, A., & Mulia, I. (2025). Adoption of digital-based management information systems and its impact on MSME performance in Indonesia. Jurnal Ilmiah Manajemen Kesatuan, 13(1), 629–634. https://doi.org/10.37641/jimkes.v13i1.4004

Prihanto, Y. J. N., Wenehenbun, S. P., & Sudiyono, K. A. (2024). Driving fractions of business model innovation (BMI) among the micro, small and medium enterprises (MSME). Environment-Behaviour Proceedings Journal, 9(SI19). https://doi.org/10.21834/e-bpj.v9iSI19.5759

Rahmiyati, N., Wahidhani, E. H., Fitrianingsih, D., & Rachmawati, T. (2024). The effect of working capital management, operational efficiency, and profitability on financial sustainability of SMEs. International Journal of Business, Law, and Education, 5(2), 2683–2693. https://doi.org/10.56442/ijble.v5i2.918

Rodhiah, R., & Hidayah, N. (2022). The effects of business model innovation, efficiency growth, and revenue growth on MSME performance in Tangerang City, Banten Province, Indonesia. In Proceedings of the Tenth International Conference on Entrepreneurship and Business Management 2021 (ICEBM 2021) (pp. 589–595). Atlantis Press. https://doi.org/10.2991/aebmr.k.220501.089

Salfore, N., Ensermu, M., & Kinde, Z. (2023). Business model innovation and firm performance: Evidence from manufacturing SMEs. Heliyon, 9(6), e16384. https://doi.org/10.1016/j.heliyon.2023.e16384

Sany, S., Winata, A., & Yasin, T. V. (2023). Working capital management and leverage to profitability: Case of manufacturing firms in Indonesia. International Journal of Organizational Behavior and Policy, 2(1), 55–66. https://doi.org/10.9744/ijobp.2.1.55-66

Susanto, D., Azizah, N., & Jakaria, R. B. (2024). Analisis break even point (BEP) pada UMKM Javadwipa_Roastery dan kedai kopi di masa pandemi. Manufaktur: Publikasi Sub Rumpun Ilmu Keteknikan Industri, 2(1), 134–145. https://doi.org/10.61132/manufaktur.v2i1.233