Claim Missing Document
Check
Articles

Found 1 Documents
Search

Analisis Kelayakan Ekonomi Teknik UMKM Banana Lumer dengan Metode Investasi Multikriteria Dede Rohimin; Damar Arif Satrio; Rafika Ratik Srimurni
Jurnal Teknik Industri Terintegrasi (JUTIN) Vol. 9 No. 4 (2026): October
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jutin.v9i4.63559

Abstract

This study aims to analyze the financial feasibility of establishing a micro-manufacturing business “Banana Lumer Uninus”, specializing in premium chocolate banana chips. Engineering economic analysis methods applied include Net Present Value (NPV), Annual Worth (AW), Internal Rate of Return (IRR), Payback Period (PP), Benefit-Cost Ratio (B/C Ratio), Straight-Line depreciation, and sensitivity analysis. The modeling inputs consist of an initial capital investment of IDR 10,000,000, monthly operational expenses of IDR 5,500,000, and a production capacity of 500 units/month priced at IDR 15,000/unit (generating IDR 7,500,000/month gross revenue). The 5-year investment horizon uses a Minimum Attractive Rate of Return (MARR) of 12% per annum. The results indicate highly prospective economics: the calculated NPV is IDR 77,082,029, AW reaches IDR 21,383,325/year, and the B/C Ratio stands at 1.31. The Payback Period is swift at 5 months, while the IRR (239.8%) significantly exceeds the MARR. Annual straight-line depreciation accounts for IDR 1,800,000/year with a salvage value of IDR 1,000,000. Sensitivity analysis proves the project remains robustly feasible (NPV > 0 and B/C > 1) even under a 20% increase in production costs or a 20% reduction in sales. In conclusion, the Banana Lumer Uninus business project is highly feasible for implementation.