BUANA SAINS
Vol. 26 No. 2 (2026)

ANALISIS KELAYAKAN USAHA HOME INDUSTRI PEMBUATAN TAHU 29 DI KELURAHAN TANJUNGREJO KECAMATAN SUKUN KOTA MALANG

Siti Khoiriyah (Universitas Tribhuwana Tunggadewi)
Jatmiko Setiaji (Universitas Tribhuwana Tunggadewi)
Farah Mutiara (Universitas Tribhuwana Tunggadewi)



Article Info

Publish Date
10 Aug 2026

Abstract

This study aimed to analyze the financial feasibility of Tahu 29 Home Industry, located in Tanjungrejo Village, Sukun District, Malang City. A descriptive method with a quantitative approach was employed. Data were collected through observation, interviews, and documentation, then analyzed using cost and income analysis alongside business feasibility indicators specifically Break-Even Point (BEP), Benefit-Cost Ratio (B/C Ratio), Payback Period (PP), Net Present Value (NPV), and Internal Rate of Return (IRR). The results indicate that Tahu 29 Home Industry is financially feasible, with both BEP production and BEP price analyses showing that the business operates above the break-even point. An average B/C Ratio of 1.00 reflects a break-even condition with growth potential, although the business remains sensitive to fluctuations in production costs. A Payback Period of 0.99 years demonstrates a fast return on investment. Furthermore, a positive NPV of Rp 705.511.174,61 and an IRR of 24.29% (exceeding the 15% discount rate) confirm that the business is profitable with strong development prospects. Based on these findings, the study recommends product diversification, stronger social media marketing strategies, and structured financial recording to support business sustainability and manage risks associated with raw material price volatility.

Copyrights © 2026






Journal Info

Abbrev

buanasains

Publisher

Subject

Biochemistry, Genetics & Molecular Biology Chemistry Mathematics Physics

Description

BUANA SAINS p-ISSN : 1412-1638 | e-ISSN: 2527-5720 is a double-blind peer-reviewed, open-access journal, published by UNITRI PRESS. It publishes original and applied research in all areas of natural science. The Editorial goal is to provide a forum exchange and an interface between researchers and ...