Jurnal Teknik Industri Terintegrasi (JUTIN)
Vol. 9 No. 4 (2026): October

Analisis Kelayakan Ekonomi Teknik UMKM Banana Lumer dengan Metode Investasi Multikriteria

Dede Rohimin (Universitas Islam Nusantara, Bandung)
Damar Arif Satrio (Universitas Islam Nusantara, Bandung)
Rafika Ratik Srimurni (Universitas Islam Nusantara)



Article Info

Publish Date
07 Oct 2026

Abstract

This study aims to analyze the financial feasibility of establishing a micro-manufacturing business “Banana Lumer Uninus”, specializing in premium chocolate banana chips. Engineering economic analysis methods applied include Net Present Value (NPV), Annual Worth (AW), Internal Rate of Return (IRR), Payback Period (PP), Benefit-Cost Ratio (B/C Ratio), Straight-Line depreciation, and sensitivity analysis. The modeling inputs consist of an initial capital investment of IDR 10,000,000, monthly operational expenses of IDR 5,500,000, and a production capacity of 500 units/month priced at IDR 15,000/unit (generating IDR 7,500,000/month gross revenue). The 5-year investment horizon uses a Minimum Attractive Rate of Return (MARR) of 12% per annum. The results indicate highly prospective economics: the calculated NPV is IDR 77,082,029, AW reaches IDR 21,383,325/year, and the B/C Ratio stands at 1.31. The Payback Period is swift at 5 months, while the IRR (239.8%) significantly exceeds the MARR. Annual straight-line depreciation accounts for IDR 1,800,000/year with a salvage value of IDR 1,000,000. Sensitivity analysis proves the project remains robustly feasible (NPV > 0 and B/C > 1) even under a 20% increase in production costs or a 20% reduction in sales. In conclusion, the Banana Lumer Uninus business project is highly feasible for implementation.

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Journal Info

Abbrev

jutin

Publisher

Subject

Decision Sciences, Operations Research & Management Energy Engineering Industrial & Manufacturing Engineering Mechanical Engineering

Description

Jurnal Teknik Industri Terintegrasi merupakan jurnal yang dikelola oleh Program Studi Teknik Industri Fakultas Sains dan Teknologi Universitas Pahlawan Tuanku Tambusai yang menjebatani para peneliti untuk mempublikasikan hasil penelitian di bidang ilmu teknik dan teknik industri mencakup proses ...