Marthen R. Pellokila
Program Studi Agribisnis, Fakultas Pertanian, Universitas Nusa Cendana, Kupang, Indonesia

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ANALISIS KELAYAKAN FINANSIAL USAHA PADA PABRIK TAHU BAROKAH (STUDI KASUS: KELURAHAN OEKEFAN, KECAMATAN KOTA SOE, KABUPATEN TIMOR TENGAH SELATAN) Arnoldin Yansen Temone; Marthen R. Pellokila; Eman Nevianus Bureni
Journal Education and Government Wiyata Vol 4 No 4 (2026): November 2026
Publisher : Yayasan Panca Bakti Wiyata Pangandaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71128/e-gov.v4i4.560

Abstract

Tofu processing is a soybean-based agroindustry that faces rising raw material costs and competition, so its financial feasibility needs to be assessed. This study aims to analyze the income and financial feasibility of the Barokah Tofu enterprise in Oekefan Village, Kota Soe District, South Central Timor Regency. The research was conducted from May to July 2026 using a case study method. Primary data were collected through interviews, observation, and documentation, while secondary data were obtained from literature. The 2025 data were analyzed using income analysis and the feasibility criteria of Net Present Value (NPV), Internal Rate of Return (IRR), Net Benefit Cost Ratio (Net B/C), and Payback Period (PP) at a 15% discount rate over a five-year period. The results show revenue of IDR 3.180.900.000, total costs of IDR 2.672.875.545, and income of IDR 508.024.455 per year, with an initial investment of IDR 1.193.340.000. The NPV was IDR 509.659.577, the IRR was 32,72%, the Net B/C was 1,43, and the PP was 2 years and 4 months. All criteria were met, indicating that the enterprise is financially feasible to operate and develop.