Skripsi
ANALISIS KELAYAKAN FINANSIAL DAN NILAI TAMBAH PENGOLAHAN KEDELAI MENJADI TAHU DI PABRIK TAHU GLADYS DESA SEGAYAM KABUPATEN MUARA ENIM
Soybean to Tofu processing agroindustry plays a strategic role in increasing the added value of agricultural products and meeting the community's protein needs. This study aims to (1) identify production costs, revenues, and profits; (2) analyze financial feasibility; and (3) calculate the value added of soybean processing at Gladys Tofu Factory, Segayam Village, Muara Enim Regency. The research method used is a case study with data collection techniques through interviews and direct observation. Data analysis was performed using investment criteria (NPV, Net B/C, IRR, and Payback Period), sensitivity analysis, and the Hayami method for value added. The results showed that Gladys Tofu Factory generated revenue of IDR 1,664,208,000 per year with solid operational profits. Based on financial analysis, this business is declared feasible with an NPV of IDR Rp732.902.303, IRR of 43% (above the 6% interest rate), Net B/C of 3,8, Gross B/C of 1,1 and a Payback Period of 2,9 years. Sensitivity analysis indicates that the business remains feasible as long as the increase in soybean prices does not exceed 14%. The value-added analysis resulted in a value of IDR 14,765 per kilogram of soybeans with a value-added ratio of 45%, categorized as high (>40%). It is recommended that the business owner establish long-term cooperation with suppliers to mitigate fluctuations in raw material prices.