<![CDATA[Mocaf flour is cassava flour which is processed through fermentation using microbes and yeast. Processing cassava into mocaf flour aims to increase the durability of cassava and also provide added value to the product. The objectives of this research are: (1) to analyze the cost structure of the mocaf flour business in KWT Sedap Malam, (2) to analyze the income of the mocaf flour business in KWT Sedap Malam, and (3) to analyze the efficiency of the mocaf flour business in KWT Sedap Malam. This research was carried out from May to July 2023 at KWT Sedap Malam, Bandar Lampung City. The research method used is the case study method at KWT Sedap Malam. Quantitative descriptive data analysis methods were used to answer the research objectives. The cost structure and income analysis of the mocaf flour business were analyzed using the cost and income formula. Meanwhile, the efficiency of the mocaf flour business was analyzed using R/C analysis. The results of this research are as follows: (1) The cost structure of the Mocaf flour business, commercial milling services and raw cassava tubers constitute the largest shares, accounting for 45.24% and 30.16% of the total expenditures, respectively, (2) The average monthly business income generated from the production of modified cassava flour (Mocaf) by KWT Sedap Malam stands at IDR 1,610,666.67 per month, (3) The production of modified cassava flour (Mocaf) by KWT Sedap Malam achieves an R/C ratio score of 1.81.]]>
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