Commercial use of milkfish as a raw material for processing crackers generally only uses the meat part, while the head and bones have not been used much so far and have even been disposed of as waste. This research aims to determine consumer acceptance of crackers made from milkfish by using the head and bones as raw materials to substitute for the meat. The head and bones of the milkfish are processed into finely ground (LKT), then substituted for milkfish meat as raw material for crackers. The treatment used was the number of LKT substitutions for milkfish meat, namely 10% (S1), 20% (S2), 30% (S3), 40% (S4), 50% (S5) and control, namely without substitution (S0). The results show that panelists prefer S2 with a preference value for color 5.3 (rather like), aroma 4.8 (rather like), texture 6.0 (like), taste 5.9 (like), and overall 5.5 (Like). The physicochemical characteristics of S2 have a swelling volume rate of 817%, hygroscopicity of 7.23%, moisture of 10.19%, protein of 17.19%, ash of 5.86%, and fat of 0.29%.
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