ANALISIS KELAYAKAN USAHA PETERNAKAN AYAM PETELUR “UD LESTARI” DI KABUPATEN TULUNGAGUNG

This study aims to assess the feasibility of a laying hen farm managed by "UD Lestari" in Tulungagung Regency. The analysis includes financial and non-financial aspects, including investment costs, operational expenses, income, turnover, Break-Even Point (BEP), R/C ratio, and profitability. Data collection was conducted through direct observation, interviews, and documentation of UD Lestari's business operations. The results of the study indicate that this business is financially feasible, indicated by the R/C ratio. The results show that during the 2021-2023 period, this business generated a total revenue of Rp3,495,584,064, with a monthly average of Rp142,609,570. The net profit was Rp400,353,352 or Rp19,064,445 per month. The BEP value was 149,980 kg or Rp19,907. The R/C ratio of 1.20 indicates that this business is feasible to develop. However, the financial profitability value was declared unfeasible because the gross and net profits were each categorized as low, at 13.72%. Therefore, the laying hen farm is deemed feasible for further development. Based on this analysis, it can be concluded that UD Lestari's laying hen farm is feasible and profitable in Tulungagung Regency.