ANALISIS KELAYAKAN PENGEMBANGAN USAHA NATA DE COCO PADA CV AMARTA KECAMATAN KEMPAS KABUPATEN INDRAGIRI HILIR

Abstract

Nata de coco is a food product made from coconut water.  Nata de coco processing business has the potential to be developed because it can utilize coconut processing by-products.  This research aims to analyze the feasibility of developing a nata de coco business at CV Amarta in terms of financial and nonfinancial aspects so that it can be declared a feasible or infeasible business.  The research methods used were surveys to analyze nonfinancial aspects of the market, technical, management, legal, and environmental which are described descriptively and analyzed financial aspects based on investment criteria such as BEP, NPV, IRR, B/C ratio, payback period, and sensitivity analysis.  The nata de coco business development at CV Amarta is feasible in terms of nonfinancial and financial aspects with the results of BEP 528,176 units, BEP acquisition Rp 1,056,352,623, the value of NPV is Rp 166,216,342, IRR 16%, payback period 4.7 years, and B/C ratio 1.10.  The sensitivity analysis shows this business development is sensitive with 5% decrease in selling price and 5% increase in variable cost.