Analisis Kelayakan Finansial Pengolahan Gula Semut (Studi Kasus: UD. Sobar di Desa Bulu Mario, Kecamatan Sipirok, Kabupaten Tapanuli Selatan, Provinsi Sumatera Utara)

Abstract

This study aims to determine the processing of ant sugar, analyze the cash flow and financial feasibility of ant sugar processing business. The data analysis methods used are cost method, income method and revenue method, financial feasibility analysis method with NPV investment criteria, Net B/C Ratio, Gross B/C Ratio, IRR and Payback period. The results showed that the ant sugar processing carried out by UD.Sobar is through the stages of filtering nira water, boiling nira water, crystallization, stirring sugar liquid, filtering ant sugar, reducing ant sugar water content, filtering ant sugar and packaging. The results of Cash Flow analysis of costs, revenue and income are total costs of Rp4,636,819,779, total revenue of Rp5,521,649,040 and revenue of Rp884,829,261. The results of financial feasibility in ant sugar processing obtained Net Present Value (NPV) > 0, which amounted to Rp604,428,374, Internal Rate Of Return (IRR) > interest rate (6%), which amounted to 79.9%, Net B / C ratio > 1, which amounted to 6.72 Gross B / C ratio > 1, which amounted to 1.17 and Payback period is less than the age of the business, namely 1 year 6 months 4 days.