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All Journal BUANA SAINS
Siti Khoiriyah
Universitas Tribhuwana Tunggadewi
Biochemistry, Genetics & Molecular Biology Chemistry Mathematics Physics

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ANALISIS KELAYAKAN USAHA HOME INDUSTRI PEMBUATAN TAHU 29 DI KELURAHAN TANJUNGREJO KECAMATAN SUKUN KOTA MALANG Siti Khoiriyah; Jatmiko Setiaji; Farah Mutiara
BUANA SAINS Vol. 26 No. 2 (2026)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/bs.v26i2.8240

Abstract

This study aimed to analyze the financial feasibility of Tahu 29 Home Industry, located in Tanjungrejo Village, Sukun District, Malang City. A descriptive method with a quantitative approach was employed. Data were collected through observation, interviews, and documentation, then analyzed using cost and income analysis alongside business feasibility indicators specifically Break-Even Point (BEP), Benefit-Cost Ratio (B/C Ratio), Payback Period (PP), Net Present Value (NPV), and Internal Rate of Return (IRR). The results indicate that Tahu 29 Home Industry is financially feasible, with both BEP production and BEP price analyses showing that the business operates above the break-even point. An average B/C Ratio of 1.00 reflects a break-even condition with growth potential, although the business remains sensitive to fluctuations in production costs. A Payback Period of 0.99 years demonstrates a fast return on investment. Furthermore, a positive NPV of Rp 705.511.174,61 and an IRR of 24.29% (exceeding the 15% discount rate) confirm that the business is profitable with strong development prospects. Based on these findings, the study recommends product diversification, stronger social media marketing strategies, and structured financial recording to support business sustainability and manage risks associated with raw material price volatility.
Co-Authors Farah Mutiara Jatmiko Setiaji