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All Journal Journal of Accounting and Finance Management (JAFM)
Ainul Hikmah Gandali
Department of Accounting, Tadulako University, Palu, Indonesia
Economics, Econometrics & Finance

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Feasibility Analysis of Income From White Coconut Meat Processing Among Coconut Farmers in Polewali Village North Mamuju Regency Ainul Hikmah Gandali; Abdul Kahar; Mustamin Mustamin; Sugianto Sugianto
Journal of Accounting and Finance Management Vol. 7 No. 3 (2026): Journal of Accounting and Finance Management (July - August 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i3.3622

Abstract

This study will explore and describe in depth the white copra processing activities of coconut farmers in Polewali Village, North Mamuju Regency, in an effort to assess income feasibility and support appropriate business decision-making. This study uses a qualitative approach to analyze and assess the feasibility of MSMEs as a context that needs to be analyzed in depth to provide MSMEs with a complete picture of their business feasibility indicators. The research results obtained findings that the white copra processing business was declared feasible to run, because it was able to generate net profits and produce an R/C ratio value of 1.15, more than 1. This shows that each cost expenditure in the production process can generate additional income of 0.15 so that it can increase cost efficiency and farmer welfare. The limitation of this study is that it only partially analyzes the production costs of white copra, while farmers need more profitable production cost information comparing white copra with smoked copra.
Co-Authors Abdul Kahar Mustamin Mustamin Sugianto Sugianto