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The jeruju crackers were increasing the economic income of the community in Lubuk Kertang Village, besides that was provide knowledge for the community to mangroves provided benefits for invite of community to the conserve mangrove forest. This study aims to identify the processing of jeruju leaves into processed products; to analyse the business feasibility of processing jeruju leaves into crackers in Lubuk Kertang Village, West Brandan District, Langkat Regency. This study uses data analysis by calculating R/C RC Ratio, Break Even Point (BEP) and Added Value, using production data 12 times the production of jeruju crackers. The RC Ratio value of jeruju crackers obtained ranged from 1.04 - 2.07. The highest RC Ratio of jeruju crackers was found in the production carried out on August 24, 2017 with values of 2.07. This study suggested that the business of processing jeruju can be economically profitable and financially feasible.

Financial approach of jeruju (Acanthus ilicifolius) crackers