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Financial Feasibility Analysis of Pickled Skipjack Tuna Products at Titiefood MSMEs in Gorontalo City

Jurnal IPTEKS Pemanfaatan Sumberdaya Perikanan · Vol. 12 No. 2 (2025) · hlm. 73–81

DOI
10.20956/jipsp.v12i2.49122
ISSN
2614-5014, 2355-729X
Terbit
2025-12-31
Penerbit
Hasanuddin University
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

This study aims to analyze the financial feasibility of the pickled skipjack tuna production business at the Titie Food MSME in Gorontalo City through the R/C Ratio, Break Even Point (BEP), and Payback Period (PP) approaches. The research method uses a quantitative descriptive approach by collecting data on fixed costs, variable costs, production volume, revenue, and initial investment incurred by the MSME. The results show that the total fixed costs of the Titie Food MSME are IDR 8,606,165.46 per month, with total variable costs reaching IDR 37,275,000.00 for a production capacity of 2,100 units. The R/C Ratio analysis shows a value greater than 1, which indicates that the business is in a profitable condition and is feasible to run. The BEP analysis shows that the business reaches the break-even point at sales of 703 units or IDR 21,090,000, while actual production far exceeds this value, thus providing a high safety margin. Furthermore, the Payback Period (PP) analysis shows that the initial investment of IDR 413,178,997.00 can be recovered within 24.13 months, or approximately two years. Overall, the results of this study confirm that the pickled skipjack tuna production business at the Titie Food MSME is financially viable and has good long-term development prospects

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11 penulis · 19 tautan kepenulisan bersama · 1 lintas organisasi

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  • State University of Gorontalo
  • Universitas Pattimura
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Rekan penulisOrganisasiArtikel bersama
Septian Palma ArianyAfiliasi tidak diketahui2
SaifulUniversitas Pattimura1
Hartaty IsimaAfiliasi tidak diketahui1
Tati NurhayatiAfiliasi tidak diketahui1
Ekowati ChasanahAfiliasi tidak diketahui1
Taufik HidayatAfiliasi tidak diketahui1
Afriani KasadiAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unhas.ac.id/index.php/iptekspsp/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en">Financial Feasibility Analysis of Pickled Skipjack Tuna Products at Titiefood MSMEs in Gorontalo City </dc:title>
	<dc:creator xml:lang="en">Pradilia, Andi Desiah</dc:creator>
	<dc:creator xml:lang="en">Reinal Putalan</dc:creator>
	<dc:creator xml:lang="en">Landjoi, Triatmi Agustina</dc:creator>
	<dc:creator xml:lang="en">Hasyim, Mawar</dc:creator>
	<dc:subject xml:lang="en">Break Even Point</dc:subject>
	<dc:subject xml:lang="en">Financial</dc:subject>
	<dc:subject xml:lang="en">Payback Period</dc:subject>
	<dc:subject xml:lang="en">Pickled skipjack tuna</dc:subject>
	<dc:subject xml:lang="en">R/C Ratio</dc:subject>
	<dc:description xml:lang="en">This study aims to analyze the financial feasibility of the pickled skipjack tuna production business at the Titie Food MSME in Gorontalo City through the R/C Ratio, Break Even Point (BEP), and Payback Period (PP) approaches. The research method uses a quantitative descriptive approach by collecting data on fixed costs, variable costs, production volume, revenue, and initial investment incurred by the MSME. The results show that the total fixed costs of the Titie Food MSME are IDR 8,606,165.46 per month, with total variable costs reaching IDR 37,275,000.00 for a production capacity of 2,100 units. The R/C Ratio analysis shows a value greater than 1, which indicates that the business is in a profitable condition and is feasible to run. The BEP analysis shows that the business reaches the break-even point at sales of 703 units or IDR 21,090,000, while actual production far exceeds this value, thus providing a high safety margin. Furthermore, the Payback Period (PP) analysis shows that the initial investment of IDR 413,178,997.00 can be recovered within 24.13 months, or approximately two years. Overall, the results of this study confirm that the pickled skipjack tuna production business at the Titie Food MSME is financially viable and has good long-term development prospects</dc:description>
	<dc:publisher xml:lang="en">Hasanuddin University</dc:publisher>
	<dc:date>2025-12-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Research article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unhas.ac.id/index.php/iptekspsp/article/view/49122</dc:identifier>
	<dc:identifier>10.20956/jipsp.v12i2.49122</dc:identifier>
	<dc:source xml:lang="en">Jurnal IPTEKS Pemanfaatan Sumberdaya Perikanan; Vol. 12 No. 2 (2025); 73 - 81</dc:source>
	<dc:source>2614-5014</dc:source>
	<dc:source>2355-729X</dc:source>
	<dc:source>10.20956/jipsp.v12i2</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://journal.unhas.ac.id/index.php/iptekspsp/article/view/49122/14013</dc:relation>
	<dc:relation>10.20956/jipsp.v12i2.49122.g14013</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Jurnal IPTEKS Pemanfaatan Sumberdaya Perikanan</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>