Efficiency of Capital Use and Financial Performance in Pak Yon’s Coffee Agroindustry: A Case Study in Jember Regency
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Abstract
This study analyzes the efficiency of capital use in Pak Yon Coffee Agroindustry, Jember, using quantitative descriptive methods. Three evaluation tools are used, namely the R/C Ratio (Revenue/Cost), B/C Ratio (Benefit/Cost), and Break-Even Point (BEP) Analysis. The results of the study show an R/C value of 1.33, which indicates that every Rp1 of cost produces Rp1.33 of income, indicating efficiency and profitability. However, the B/C value of only 0.07 reflects that the net benefit of the investment is still small. The BEP analysis shows that the break-even point is achieved at sales of 10,733 units or revenue of Rp106,296,000. These data illustrate that the business is in a stable financial position but requires increased efficiency to maximize profits. The broader implication of this study suggests that for the coffee agroindustry to thrive sustainably, businesses must focus on improving capital utilization and optimizing their operational strategies to enhance profitability Development strategies include product diversification, optimization of technology use, and distribution expansion. This study provides practical recommendations to improve the sustainability and competitiveness of the coffee agroindustry business in a dynamic market.
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