Business Analysis of Processed Baby Squid Chili Products (Micro, Small and Medium Enterprises MSMEs "dapoer Ikan Diana"): Case Study in Samarinda City, East Kalimantan, Indonesia

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the most essential pillar in the Indonesian economy. One of them is Dapoer Ikan Diana, which is a processing business using fish-based ingredients. In running a business, it is inseparable from the costs incurred. This research aims to calculate the business profits of MSMEs Dapoer Ikan Diana, conducted from December 2021 to November 2022. This study used purposive sampling, obtaining the sample from one respondent, who is a business owner The result showed that there were two types of investment costs incurred, namely production investment costs of IDR 10.680.714 with depreciation costs of IDR 90,767/month and marketing investment costs of IDR 10,565,925 with depreciation costs of IDR 132,262/month. Operational costs are divided into two types, namely production operational costs incurred in the amount of IDR 2,069,950 with a total cost (TC) of IDR 8.626.707/month and marketing operational costs incurred in the amount of IDR 4,271,675 with a total cost (TC) of IDR 13,121,411/month. The revenue obtained is IDR 14,400,000/month. The business profit obtained is IDR 1,278,589/month.