Publisher

RADJAPUBLIKARADJAPUBLIKA

Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Abstract

This study analyzes the financial feasibility of the Manggeng Peanut business at UD. Manggeng Food in Southwest Aceh Regency. This agro-industrial MSME plays a strategic role in driving the local economy, but faces challenges from fluctuating raw material prices and supplies that impact cash flow instability. This quantitative descriptive study uses primary and secondary data from production activities in 2024 to evaluate the profitability and feasibility of the business. The analysis results show that this business is profitable with revenue of Rp . 195,437,334. The Revenue Cost (R/C) Ratio of 1.30 indicates business feasibility, where every Rp . 1,000 expenditure generates Rp . 1,300 in revenue. The Break Even Point (BEP) analysis supports these findings, showing that the actual selling volume and price of all product variants far exceed the break-even point, with the highest profit margin in the 1.3 kg package. It is concluded that the Manggeng Peanut business at UD. Manggeng Food is not only financially viable but also has a resilient financial foundation and profitable prospects for further development, despite the volatility of raw materials.

Conclusion

Manggeng Foods Manggeng Nuts business is proven to be feasible and profitable with a R/C Ratio of 1.All product variants operate well above the break-even point (BEP) with a strong safety margin, generating a net income of Rp.This indicates a resilient financial foundation despite facing fluctuations in raw materials.

Future Research

Further research should investigate the impact of fluctuating peanut prices on the long-term financial stability of UD. Manggeng Food, potentially exploring hedging strategies or alternative raw material sourcing. Additionally, a study could examine the effectiveness of different marketing approaches, including digital marketing and branding initiatives, to expand market reach and increase sales volume. Finally, research is needed to assess the feasibility of diversifying product offerings beyond peanut-based snacks, potentially incorporating other locally sourced agricultural products to mitigate risk and capitalize on emerging market trends. These investigations, building upon the current studys findings, will provide valuable insights for enhancing the resilience and sustainability of agro-industrial MSMEs like UD. Manggeng Food, contributing to the economic development of Southwest Aceh Regency and similar regions.

Metadata

File size	272.98 KB
Pages	7
DMCA	Report