ANALISIS KELAYAKAN FINANSIAL USAHA TANAMAN HIAS DI DESA SIDOMULYO KOTA BATU

Horticulture plays a strategic role in the agricultural sector by bridging upstream and downstream activities, from production to marketing. One of its branches, floriculture, focuses on cultivating ornamental plants such as cut flowers, cut foliage, and potted plants that have high economic value. Sidomulyo Village in Batu City utilizes this potential by developing ornamental plant businesses, supported by a government-backed tourism village program. This study aims to analyze the financial feasibility of ornamental plant businesses in the area. The method used was purposive sampling with a total of 43 respondents. Data analysis was conducted by calculating cash flow and using financial feasibility indicators including Net Present Value (NPV), Internal Rate of Return (IRR), Net B/C Ratio, and Payback Period. The results showed that ornamental plant businesses in Sidomulyo Village are financially feasible. This is evidenced by a positive NPV of Rp387.362.183, a Net B/C Ratio of 3.4 (greater than 1), an IRR of 47% (higher than the 12% interest rate), and a payback period of 3 years. Therefore, this business has promising prospects to increase community income sustainably.