ANALISIS KELAYAKAN USAHA GULA MERAH KELAPA (STUDI KASUS: DESA TUMPENG KECAMATAN CANDIPURO KABUPATEN LUMAJANG)

Abstract

Sugar is one of the important food ingredients which includes nine basic ingredients needed by the community. Coconut sugar UMKM have a great opportunity to improve the regional economy. The research aim to determine the feasibility of coconut sugar business to be carried out. Some things that will be reviewed in the financial feasibility analysis include investment and production cost, cost of good sold, and financial analysis criteria which include BEP, NPV, PBP and BCR. The results of the calculation of the business feasibility analysis of coconut sugar obtained are; will reach BEP by selling 4.853,8 Kg of products. Net Present Value of Rp. 12.952.434 and Payback Period for 2 years 3 months did not exceed the planned period. Ratio B/C 1,12 whose value is greater than 1, so that from financial factors, coconut sugar business is feasible.