Financial Feasibility Analysis of Product Modification Katuk and Spinach Brownies Tartlet as an Alternative Breastfeeding Mother's Snack

¹ Food Service and Nutrition Industry Management, College of Vocational Studies – IPB University, Kampus IPB Cilibende, Bogor 16151, Indonesia
² Accounting, College of Vocational Studies – IPB University, Kampus IPB Cilibende, Bogor 16151, Indonesia
³ Student of Food Service and Nutrition Industry Management, College of Vocational Studies-IPB University, Bogor 16151, Indonesia

^* Corresponding author: hangesti@apps.ipb.ac.id

Abstract

Katuk and spinach brownies tartlet products from katuk leaves as a source of galactagogue and spinach, rich in iron, can help breastfeeding mothers in exclusive breastfeeding for six months. This study aims to modify the katuk and spinach brownies tartlet products and analyze these products' financial feasibility. This research makes brownies tartlet. This tartlet uses katuk leaves and spinach. This study indicates that the energy content in one product is 288 cal, carbohydrate 30.2 g, Protein 5.2 g, fat 17.9 g, and iron 0.8 mg. Financial feasibility analysis results showed that BEP of production of 37.820 pieces, BEP of sales of IDR 189.102.195; Return on Sales of 23.4%; Return on Investment (ROI) of 189.5%; NPV of IDR 91.831.077 and PBP during 0.55 year, Discounted Payback Period (DPBP) of 0.60 years, Profitability Index of 2.38 and Accounting Rates of Returns (ARR) of 52.6%. Based on scenario analysis, katuk and spinach brownies tartlet is feasible for business if minimum sales of 72% of products. Based on the financial feasibility analysis comparison data above, katuk and spinach brownies tartlets are more profitable than pineapple carrot juice business; chocolate spread with coconut ingredients business, and banana chips