Analisis Pendapatan, Biaya Dan Titik Impas Usaha Pengepul Barang Bekas Di Kota Tangerang

Abstract

In Indonesia, there is a business activity who conducted recycled goods. They collect it from many sources. The activities of this business have long existed in the main cities, especially in the area of Jabodetabek. This business practice is generally conducted by small entrepreneurs. As a business entity, the profit and loss are essential component in order to find out if the entity makes a profit or not. This article reports the results of research on the break-even point on recycled collector in Tangerang City. The results show, this business entity can generate sustainable enough profit. Another research findings are we get any difficulties in obtain accurate data because the industry did not do adequate financial record. On that situation, the policy recommendation that can be implemented by the industry is recording financial report.

Determinants of Wreckage Collectors’ Profit in Cirebon City

“…The larger capital will increase the number and types of wreckage products that can be purchased by suppliers from scavengers which can then be sold at higher prices. This study supports Juan García-Teruel & Martínez-Solano, (2007), Baños-Caballero et al, (2012, Pais & Gama, (2015), Rapunzel, (2017, Luthfiansyah et al, (2018), Volume 21, No. 2, December 2022Mutaqin, et al and Muharam (2019 which show that venture capital has a positive effect on profits.…”

“…However, the price of iron in the market is very volatile and can change at any time, so the profit obtained is relatively smaller, in contrast to the price of paper which tends to be stable even though the price is quite cheap. This study is not in line with Luthfiansyah et al (2018) which shows that the type of product affects the level of profit.…”

“…In addition to the type of product, capital is one of the important factors that can affect the level of profit because tcapital will increase the volume and types of wreckage products that can be purchased from scavengers which can then be sold at a higher price. This is supported by research by Juan García-Teruel & Martínez-Solano, (2007), Baños-Caballero et al, (2012), Pais & Gama, (2015), Antara & Aswitari (2016), Rapunzel, (2017) Luthfiansyah et al, (2018), andMuharam H., (2019) which show that capital has a positive effect on profits.…”

“…If the price of iron increases, but the scrap collectors buy the scrap price from the scavengers at a fixed price, so that it can increase the profits of the scrap collectors. Research by Chintya &Darsana, (2014), andLuthfiansyah et al, (2018) shows that the type of product produced by entrepreneurs significantly affects profit.…”

“…Based on the previous description, the background of this research is the difference in profits between collectors, so the authors are interested in examining the factors that influence the profits of wreckage collectors in Cirebon City. This study contributes theoretically to enrich the existing literature because generally research on the income of wreckage collectors only measures income, but does not analyze the factors that affect profit (for example Luthfiansyah et al, 2018). This paper also has a practical contribution for wreckage collectors to increase their profits.…”