Penyuluhan dan Pendampingan Perhitungan Biaya Produksi serta Strategi Penentuan Harga Jual pada UMKM Nasi Goreng Bara di Limo, Depok

Abstract

This community service analyzes the production cost structure and viability of Nasi Goreng Bara in Depok (capacity of 80-100 servings/month) using quantitative descriptive analysis. Results across five product variants show raw material-based COGS ranges from 10,400 to 13,500 Rupiah/portion, and full COGS from 14,254 to 17,354 Rupiah/portion. Despite a 45.2% average profit margin and a monthly revenue of 8,720,000 Rupiah, the business faces profitability pressure due to overhead and labor costs totaling 8,710,000 Rupiah. Nasi Goreng Mawut yields the highest margin, while Nasi Goreng Gila generates the highest revenue. In conclusion, the business has sustainable potential but urgently requires production capacity optimization, operational cost control, and marketing diversification to maximize profitability.