will break even (meaning no profit and no loss) if you
can sell 51 packs of the product (200 g) per day with
a selling price of Rp. 10.500 per package. One of the
goals that achieved in carrying out a business is the
return of funds issued as a business investment.
Payback Period (PBP) is one method that can be used
to find out how long cash inflows can cover the cash
outflows that are used as an initial investment (Fuad,
2006). The results of PBP calculations (Table 6) for
bamboo shoot kimchi is five years. It shows that in
about five years, the business capital of making
bamboo shoot kimchi will return. The results of the
calculation of Return on Investment (ROI) show that
from every Rp.100 financing issued, a profit of Rp.
2100 -.
CONFLICT OF INTEREST
There is no conflict interest in this paper.
ACKNOWLEDGMENTS
The authors would like to thank the Ministry of
Research and Technology and Higher Education
(Kemenristekdikti) - the Republic of Indonesia and
Indonesian Institute of Sciences for financial (No:
21/P/PRL_LIPI/INSINAS-1/III/2018) and technical
support.
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