Financial Feasibility Analysis of Mrs. Maryanti’s Tofu Factory in Lubuk Sahung Village, Sukaraja Subdistrict, Seluma Regency

Abstract

Mrs. Maryanti's tofu factory is a soybean-based food MSME located in Lubuk Sahung Village, Sukaraja District, Seluma Regency, and requires financial information to support business development decisions. This study aimed to analyze business profit and financial feasibility. A case-study design with a quantitative descriptive approach was applied. Primary data were obtained through observation, interviews, and documentation, while secondary data were obtained from relevant literature and documents. The analysis covered business profit and five investment criteria: Net Present Value (NPV), Internal Rate of Return (IRR), Net Benefit Cost Ratio (Net B/C), Gross Benefit Cost Ratio (Gross B/C), and Payback Period (PP), using a 10% discount factor. During 2023-2025, total profit reached IDR 347,434,000, averaging IDR 115,811,333 per year or IDR 9,650,944 per month. The NPV was IDR 266,367,713, IRR 360.55%, Net B/C 1.39, Gross B/C above 1, and PP 6 months 29 days. These results indicate that the business is financially feasible to operate and develop because it generates profit and recovers investment within a relatively short period.