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Abstrak (Bhs. Indonesia)

UD Podangmas adalah sebuah perusahaan perseorangan yang menghasilkan produk olahan berupa minuman kemasan carica in syrup. Produk carica in syrup menjadi produk unggulan UD Podangmas yang banyak diminati oleh konsumen lokal maupun wisatawan. Produk carica in syrup ini memiliki tekstur buah yang kenyal, rasa manis segar, serta aroma khas carica, sehingga menjadi oleh-oleh favorit wisatawan yang berkunjung ke Wonosobo. Daya saing UD Podangmas dapat ditingkatkan dengan melakukan pegembangan produk yang mampu menjawab kebutuhan konsumen terhadap oleh-oleh khas Wonosobo yang memiliki harga lebih ekonomis namun tetap mempertahankan mutu. Upaya diversifikasi produk ini memerlukan investasi tambahan untuk pengadaan mesin pengolahan carica. Penelitian ini bertujuan untuk 1) Mengetahui kelayakan usaha UD Podangmas pada aspek nonfinansial. 2) Mengetahui kelayakan usaha existing UD Podangmas pada aspek finansial. 3) Mengkaji besarnya manfaat tambahan yang diperoleh UD Podangmas dengan adanya pengembangan usaha melalui diversifikasi produk (with & without project).
Penelitian dilaksanakan menggunakan metode studi kasus di UD Podangmas, Kecamatan Mojotengah, Kabupaten Wonosobo. Penelitian dilaksanakan dari bulan Mei-Juli 2025. Teknik pengambilan informan yang digunakan dalam penelitian ini adalah teknik purposive sampling. Informan dalam penelitian ini terbagi menjadi tiga kategori, yaitu informan kunci, informan utama, dan informan pendukung. Variabel dalam penelitian ini variabel terbagi menjadi variabel nonfinansial dan finansial. Variabel nonfinansial yang digunakan mencakup aspek manajemen dan hukum; pasar dan pemasaran; teknis dan teknologi; serta lingkungan. Sedangkan variabel dalam analisis kelayakan finansial mencakup variabel biaya; penerimaan; keuntungan; kelayakan finansial; serta variabel waktu dan risiko.
Hasil analisis aspek nonfinansial usaha pengolahan carica oleh UD Podangmas dinilai layak untuk dijalankan dari segi manajemen dan hukum; pasar dan pemasaran; teknis dan teknologi; serta lingkungkan. Pada aspek finansial, usaha existing menunjukkan nilai IRR sebesar 19%, yang melebihi tingkat diskonto 6%. Nilai NPV sebesar Rp2.109.338.243,00, Net B/C sebesar 3,49, serta Payback Period selama 4 tahun menegaskan bahwa investasi usaha ini layak berdasarkan kriteria finansial. Sementara itu, hasil evaluasi terhadap pengembangan usaha melalui diversifikasi produk menunjukkan nilai tambah yang signifikan. Pendekatan with and without project menunjukkan perolehan nilai Net Incremental Benefit sebesar Rp305.271.420,00, yang menandakan bahwa strategi diversifikasi memberikan kontribusi positif terhadap profitabilitas dan skala usaha UD Podangmas.

Abtrak (Bhs. Inggris)

UD Podangmas is a sole proprietorship that had produced processed products in the form of carica in syrup. The carica in syrup product had become the flagship of UD Podangmas, which had been favored by both local consumers and tourists. This product had possessed a chewy fruit texture, a fresh sweet taste, and the distinctive aroma of carica, so it had become a favorite souvenir for tourists visiting Wonosobo. The competitiveness of UD Podangmas had been able to be enhanced by developing products that had responded to consumer demand for typical Wonosobo souvenirs with more affordable prices while still maintaining quality. This effort of product diversification had required additional investment for procuring carica processing machines. The objectives of this research had been: 1) To identify the business feasibility of UD Podangmas in non-financial aspects, 2) To assess the financial feasibility of the existing business, and 3) To measure the additional benefits that UD Podangmas had obtained through business development by product diversification (with & without project).
The research had been conducted using a case study method at UD Podangmas, located in Mojotengah District, Wonosobo Regency. The study had been carried out from May to July 2025. The sampling technique employed in this research had been purposive sampling. Informants had been classified into three categories: key informants, main informants, and supporting informants. The non-financial variables had included aspects of management and legal compliance; market and marketing; technical and technological capacity; and environmental considerations. Meanwhile, the financial feasibility analysis had involved variables such as costs, revenues, income, financial feasibility, as well as time and risk factors.
The results of the non-financial analysis, the carica processing business by UD Podangmas was considered feasible to run from a management and legal; market and marketing; technical and technological; and environmental perspectives. In terms of financial aspects, the existing business had shown an IRR of 19%, which had exceeded the discount rate of 6%. The NPV had reached Rp2.109.338.243,00, the Net B/C had been 3,49, and the Payback Period had been 4 years, all of which had confirmed that the business investment had been financially viable. Using the with-and-without-project approach, a Net Incremental Benefit of Rp305,271,420.00 had been obtained, indicating that the diversification strategy had contributed positively to the profitability and scale of UD Podangmas’s operations.

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