FINANCIAL FEASIBILITY ANALYSIS OF SMALL-SCALE FISH SMOKING BY FISHERMAN IN HOME INDUSTRIES

Abstract

This research analyzed the profitability of fish smoking in small-scale home industries in Indonesia, and compared businesses run by members and non-members of the business organization Poklashar. Samples were selected using multi-stage cluster sampling. A profitability analysis was carried out by calculating R/C, BEP, net profit and RTC, and the financial feasibility was measured by the NPV, B/C, IRR and PBP. The results of this research showed that home industries run by members of Poklashar had higher profitability and stronger financial feasibility than those of non-members. This was because members received capital loans, business training, management improvement training, and improved marketing strategies from the government, resulting in higher product value.