FEASIBILITY ANALYSIS OF THE "SAHABAT" BANANA SALE BUSINESS

Abstract

Processing agricultural products through the banana sale agro-industry sector has been proven to provide added value to banana commodities, extend product shelf life, and boost income for those involved. However, achieving operational success does not only rely on output volume, but is also greatly influenced by the efficiency of production costs, the amount of revenue, income generation, and the level of financial feasibility. The objectives of this study include three main things: calculating the amount of production costs in a single cycle at the Sale Pisang Sahabat Business, evaluating total revenue and net income, and measuring the level of financial feasibility using the Revenue Cost Ratio indicator. The research location was determined at the Sale Pisang Sahabat Business located in Margajaya Village, Sukadana District, Ciamis Regency, using a descriptive qualitative approach and a case study model. The location was chosen deliberately because this business unit has been operating consistently for a long time. Information collection relies on primary data from direct observations, interviews, and document records, which are then supported by supplementary data from relevant agencies and supporting literature. Data processing is carried out through a comprehensive calculation of total production costs, total revenue, income generation, and the ratio between revenue and costs. Based on field findings, the total expenditure for production costs in one process was recorded at Rp7,674,950, while the amount of revenue received reached Rp9,600,000, resulting in a net income of Rp1,925,050. The financial feasibility evaluation showed a Revenue Cost Ratio value of 1.25, which concluded that every Rp1.00 investment would generate an income of Rp1.25. This figure proves that the Sale Pisang Sahabat Business is very feasible to be maintained and developed because it is able to generate real profits for its managers. Based on these conditions, business owners are advised to continue optimizing the use of production factors, updating products and packaging, expanding market reach, and implementing appropriate technology to boost productivity and competitiveness in the market.. Keywords: production cost, revenue, income, Revenue Cost Ratio (R/C), banana sale agroindustry.