Electronic Theses and Dissertation

ABSTRAK
Penelitian ini bertujuan untuk mengetahui bagaimana perubahan struktur biaya
memengaruhi profitabilitas pelaku usaha dalam perpindahan dari coffee shop
konvensional ke coffee truck di Kota Banda Aceh. Penelitian ini menggunakan metode
kualitatif deskriptif dengan pendekatan studi kasus. Data diperoleh melalui wawancara,
observasi, dan dokumentasi terhadap lima pelaku usaha coffee truck yang dipilih dengan
teknik convenience sampling. Hasil penelitian menunjukkan bahwa perpindahan dari
coffee shop ke coffee truck menyebabkan penurunan signifikan pada biaya tetap seperti
sewa tempat, gaji karyawan, dan utilitas, serta meningkatkan fleksibilitas operasional.
Struktur biaya yang lebih efisien mendorong peningkatan profitabilitas karena
pengeluaran dapat ditekan tanpa mengurangi kualitas produk. Coffee truck juga
menawarkan mobilitas yang lebih tinggi, memungkinkan pelaku usaha menjangkau
konsumen di berbagai lokasi strategis. Namun demikian, tantangan seperti izin lokasi
dan cuaca tetap menjadi pertimbangan. Secara keseluruhan, perubahan struktur biaya
dari model konvensional ke model mobile memberikan dampak positif terhadap
profitabilitas usaha kopi.

Kata Kunci: Struktur Biaya, Profitabilitas, Coffee Shop, Coffee Truck, UMKM Banda
Aceh.

ABSTRACT This study aims to examine how changes in cost structure affect the profitability of entrepreneurs transitioning from conventional coffee shops to coffee trucks in Banda Aceh. This research uses a descriptive qualitative method with a case study approach. Data were collected through interviews, observations, and documentation with five coffee truck entrepreneurs selected using convenience sampling. The results show that the shift from coffee shops to coffee trucks significantly reduces fixed costs such as rent, employee salaries, and utilities, while increasing operational flexibility. A more efficient cost structure enhances profitability by minimizing expenses without compromising product quality. Coffee trucks also offer higher mobility, allowing entrepreneurs to reach customers in various strategic locations. Nevertheless, challenges such as location permits and weather conditions remain important considerations. Overall, the change in cost structure from a conventional to a mobile business model has a positive impact on coffee business profitability. Keywords: Cost Structure, Profitability, Coffee Shop, Coffee Truck, MSMEs Banda Aceh.