Abstract

Coffee is one of the essential commodities for Indonesia because it contributes to the economy and the welfare of the Indonesian people. One is Java PreangerArabica coffee, internationally recognized as superior Arabica coffee from West Java.This study aimed to analyze the break-even point ( BEP) of the partnership model in Java Preangerarabica coffee in the Margamulya farmer group, Pangalengan District, Bandung Regency. The method used in this study is an interview technique with respondents selected based on the simple random sampling method (simple random sampling). The results of the interviews were then analyzed and continued with identifying BEP in existing conditions and implementing partnerships in Java Preangerarabica coffee in the farmer groups studied.Based on the identification results in the existing conditions, BEP obtained on sales of cherry coffee of Rp. 62.19 million, the production volume of 5,182.75 kg, and the selling price of cherry coffee of Rp. 3,826.78 per kg of cherry coffee. If the selling price of cherry coffee remains at Rp 12,000.00 per kg of cherry coffee, then the BEP for the production volume of cherry coffee that is ready to be sold is 930.69 kg, with an income of around Rp. 11.17 million. Based on the identification results on the implementation conditions of the partnership form (without interest), BEP obtained sales of cherry coffee of around Rp51.36 million, with a production volume of 4,279.86kg, and at the selling price of cherry coffeearound IDR 3,160.00 per kg of cherry coffee. Under the conditions of implementation of the partnership form, if the selling price of cherry coffee remains at Rp 12,000.00 per kg of cherry coffee, then the BEP for the production volume of cherry coffee that is ready to be sold is 27.80 kg with an income of around Rp. 333 thousand.

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