FEASIBILITY ANALYSIS OF THE NUTMEG JAM FROM IKM SF'BARIK IN DESA BEONG KECAMATAN SIAU TENGAH KABUPATEN KEPULAUAN SITARO

Abstract

This study aims to analyze the financial feasibility of the SF'Barik Nutmeg Jam IKM business in Beong Village, Siau Tengah Subdistrict, Sitaro Regency. The research method  used was a case study with a quantitative descriptive approach. Data were collected through questionnaires administered to 40 respondents. The results of the study Break-Even Point (BEP), show that the total production cost for the agroindustry is Rp805,250 and total revenue of Rp1,400,000, resulting in an operating profit of Rp594,750. An R/C Ratio of 1.74 indicates that the business is viable. The BEP analysis shows that the break-even point is at 23.01 units, rounded to 24 units, with a BEP revenue of Rp805,350. Descriptively, the business is still managed in a simple, family-based manner, with marketing conducted through word-of-mouth promotion and social media. Based on the research findings, the SF’Barik Nutmeg Jam IKM is viable to operate and develop because it is capable of generating profits and has potential for the development of agro-industry based on local commodities.