Abstract:
The research is aimed to determined the financial feasibility of the dry salted fish processing industry of Tatah Mina Group, South Kalimantan. The production of dry salted fish need salt which function as natural preservative and gave flavour to the product. Changes in the purchase price of salt would give an impact on production costs and affect the selling price. Result showed that the processing of dry salted fish still feasible to continue for the next 5 years until the interest rate of 9% with absolute profit value is Rp.46,594,359.63, Net BCR of 1.64 and IRR of 31.633%. The advantage of dry salted fish processing business are not sensitive to increase salt price, but sensitive enough to decrease a product price of 3%. The suggest of this research that need diversification of fish species for processing dry salted fish, efficient use of salt, and need to maintain the quality of dry salted fish to prevent a decline in selling prices.
