ANALISIS PENDAPATAN DAN KELAYAKAN USAHA PENGGILINGAN PADI SEKAR JAYA DI DESA WIDOROPAYUNG KECAMATAN BESUKI KABUPATEN SITUBONDO

Rice is an essential commodity for Indonesia's economy, especially in rural areas. The Sekar Jaya Rice Milling in Widoropayung Village, Besuki District, Situbondo Regency, plays a significant role in processing rice into milled rice and supporting the local economy. This study aims to evaluate the feasibility of the rice milling business through cost and revenue analysis, as well as financial indicators such as Net Present Value (NPV), Internal Rate of Return (IRR), Net Benefit-Cost (B/C) Ratio, and Payback Period (PP). Based on the financial analysis, the business demonstrates positive results, supporting its feasibility for further development with promising capital recovery and profitability prospects.