Analisis Kelayakan Finansial Pengembangan Diversifikasi Produk Di Agrowisata Kangbejo Kota Balikpapan Kalimantan Timur

Sari

Water kale based on agrotourism is one of the integration programs that able to propel the economic sector though water kale agribusiness and products processed. The result of diversification products such as chip, salome frozen, cimi-cimi, and pudding. The purpose of this study was to determine financial feasibility of product diversification development business that has been operating in Kangbejo (Kangkung Sumberejo) Agrotourism. This research was conducted in May until August 2022 on the Kangbejo Agrotourism Balikpapan City. The research methods used to case study with 4 (four) product diversification managers as the respondents. Data analysis was used to financial feasibility analysis with the criteria of Net Present Value (NPV), Net B/C, Internal Rate of Return (IRR), Payback Period (PP) and trial sensitivity on variable change was used sensitivity analysis. The result of this study, NPV was IDR 26,808,677 > 0, Net B/C was 1.82 > 1, IRR was 38% higher than discount rate 9%, Payback Period was 2.33 years faster than the project time was 5 years. This mean that the product diversification business was feasible. In addition, sensitivity analysis of this project was profitable if the production cost increase was higher than 14% and production decrease than 10%.