Journal of Governance, Taxation, and Auditing
Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)

Feasibility Analysis of a Livestock Business (Case Study at a Village-Owned Enterprise)

Kadek Diviariesty (Warmadewa University)
Ni Nengah Seri Ekayani (Warmadewa University)



Article Info

Publish Date
30 Apr 2026

Abstract

This study aims to analyze the feasibility of a livestock business managed by a Village-Owned Enterprise (BUMDes) located in Denpasar City, Bali, as part of a village food security program. This study uses a quantitative descriptive approach with a focus on financial analysis. The data used consist of primary data obtained through interviews with BUMDes managers and livestock farmers, as well as secondary data in the form of documents on financial records and activity reports. Analysis techniques include calculating production costs, revenue, operating profit, and livestock population growth over several harvest periods. The results show that the livestock business provides positive profits in each harvest period with an increasing trend in livestock numbers and operating profits from year to year. Thus, the livestock business managed by BUMDes is declared financially feasible and has the potential to support food security and improve the village economy.

Copyrights © 2026






Journal Info

Abbrev

JoGTA

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Governance, Taxation and Auditing (JoGTA) is a journal developed by PT Keberlanjutan Strategies Indonesia (Sustainability Strategies Indonesia). The International Journal of Environmental, Sustainability and Social Science aims to related to current research on the scope of the journal ...