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Fish processing to produce fish abon could be an agroindustry business opportunity to improve the value of fish. The producing of fish abon in coastal areas increase the income of fisherman. Therefore, the financial analysis of fish abon agroindustry product is of particular important. It was revealed that the Break Even Points was 1264 packs, the Net Present Value was positive or greater than zero of Rp 108.823.562, the Internal Rate of Return was 45.43% greater than the MARR and actual interest rate, the Payback Period of 2.5 years did not exceed the planned business period. The B / C Ratio was 1.3. Therefore, based on the financial analysis, the fish abon agroindustry is feasible and worth to develop.. Sensitivity analysis using the approach of the inflation effect at 8.79% did not have any influence on the fish abon agroindustry. Keywords:  abon, fish, financial analysis   ABSTRAK Pengolahan ikan menjadi abon ikan dapat menjadi peluang usaha agroindustri untuk memberikan nilai tambah ikan. Pengolahan abon ikan diwilayah pesisir dapat menjadi alternatif untuk meningkatkan pendapatan masyarakat pesisir. Oleh karena itu maka perlu dilakukan analisis finansial terhadap produk agroindustri abon ikan. Dari hasil perhitngan analisa finansial diperoleh hasil Break Even Point sebesar 1264 kemasan, Net Present Value bernilai positif atau lebih besar dari nol sebesar Rp 108.823.562, Internal Rate of  Return sebesar 45.43% lebih besar dari nilai MARR dan suku bunga aktual, Payback Period selama 2.5 tahun tidak melebihi periode usaha yang direncanakan. B/C Ratio 1.3 yang nilainya lebih besar dari 1. Sehingga dari sisi finansial usaha agroindustri abon ikan layak untuk dijalankan. Analisa sensitivitas yang dilakukan dengan pendekatan pengaruh inflasi sebesar 8.79% tidak berpengaruh terhadap usaha agroindustri abon ikan. Kata kunci: abon, analisis finansial, ikan

jurnal ilmiah rekayasa pertanian dan biosistem

ANALISA KELAYAKAN FINANSIAL USAHA AGROINDUSTRI ABON IKAN DI TANJUNG KARANG, KOTA MATARAM (Financial Feasibility Analysis of Agroindustry Fish Abon in Tanjung Karang Mataram City)