This study aimed to analyze the production costs, revenue, profit, and business efficiency of the Barkah Home Industry Tempe Chip Business located in Tembilahan Hulu Village, Tembilahan Hulu District, Indragiri Hilir Regency. The research employed a case study method with data collected through direct interviews using questionnaires. Data were analyzed descriptively and quantitatively using cost, revenue, profit, and Return Cost Ratio (R/C Ratio) analyses. The results showed that the total production cost was IDR 10,311,000 per month, consisting of variable costs of IDR 10,228,000 and fixed costs of IDR 83,100. Total revenue reached IDR 13,500,000 per month, generating a profit of IDR 3,188,900 per month. The R/C Ratio was 1.31, indicating that every IDR 1.00 spent on production costs generated IDR 1.31 in revenue. Therefore, the Barkah Home Industry tempe chip business is profitable, efficient, and feasible for further development.
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