ANALISIS KELAYAKAN BERAS PECAH KULIT DAN BERAS POLES : STUDI KASUS DI PENGGILINGAN UD. H.R. PUTRA

Feasibility Analysis of Brown Rice and Milled Rice Production: A Case Study at UD. H.R. Putra Rice Mill

Abstract

This study was conducted to assess the financial feasibility of brown rice and milled rice businesses at UD HR. Putra, located in Sidobandung Village, Balen District, Bojonegoro Regency. The research took place in June 2026 using a case study approach, with the research sample determined through purposive sampling. Data were obtained through observations, interviews, and documentation, and analyzed using cost, revenue, and income analyses, as well as the Revenue Cost (R/C) Ratio, Break-Even Point (BEP) of Production, and Break-Even Point (BEP) of Price. The results revealed that the brown rice business incurred a total production cost of IDR 2,907,680,333 per month, generated revenue of IDR 4,071,600,000 per month, and earned an income of IDR 1,163,919,667 per month. It achieved an R/C Ratio of 1.40, with a production BEP of 248,520 kg and a price BEP of IDR 8,076/kg. In comparison, the milled rice business recorded a total production cost of IDR 2,608,778,500 per month, monthly revenue of IDR 3,699,000,000, and monthly income of IDR 1,090,221,500. Its R/C Ratio was 1.42, while the production BEP reached 190,422 kg and the price BEP was IDR 9,662/kg. Overall, the findings demonstrate that both businesses are financially feasible. This is indicated by R/C Ratio values greater than 1, actual production levels that exceed the production BEP, and selling prices that are higher than the price BEP. These results suggest that both businesses are capable of covering their production costs while generating profits. The results contribute to the literature on agribusiness feasibility by providing empirical evidence that can be used as a reference for rice mill owners and stakeholders in evaluating business performance and developing strategies for sustainable rice milling operations.