Operational Feasibility of Seblak Mie P OTONG MSME in Jatisari Village, Bandung Regency: Cost Structure and Profit Sensitivity

This study evaluates the monthly operational profitability of Seblak Mie P OTONG, a family-run dry-seblak snack microenterprise in Jatisari Village, Bandung Regency. Using a descriptive quantitative single-case design, it reanalyses owner-reported production and financial data from August 2020. Monthly revenue was IDR 20,000,000, operating costs were IDR 18,280,024, and operating profit was IDR 1,719,976. The revenue-to-cost ratio was 1.094, the net-profit-to-operating-cost ratio was 0.0941, and the operating profit margin was 8.60%. Raw materials and labour accounted for 78.17% of the reported costs. Under an explicitly hypothetical cost–volume–profit assumption treating monthly wages as fixed, the break-even volume was approximately 399 kg; a 20% rise in raw-material costs would reduce profit to IDR 61,976, while a 10% price decrease at unchanged volume would produce a loss. The findings support only positive profitability in the observed month, not long-term investment feasibility. Improved cost records, supply management, and marketing monitoring are required.