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Abstract
Analisis kelayakan finansial dilakukan untuk membantu UKM Aneka Sari melihat kelayakan usaha pengembangan yang akan dijalankan. Beberapa hal yang dikaji dan dalam analisis kelayakan finansial antara lain biaya investasi dan produksi, harga pokok penjualan, dan kriteria kelayakan usaha yang meliputi Break Even Point (BE ), Net Present Value (NPV), Payback Period ( ), dan Incremental Rate of Return dan Ratio B/C. Hasil perhitungan kelayakan finansial UKM Aneka Sari adalah, akan mencapai BEP dengan menjual produk sebanyak 15.560 kg atau senilai Rp. 21.783.556 setiap bulannya. NPV senilai Rp 119.278.467,41, Payback Perode selama 2 tahun 9 bulan, IRR senilai 71,2 % serta Ratio B/C 1.13 di tahun pertama dan 1,45 pada tahun kedua dan ketiga. Kata kunci: Pengembangan UKM, analisis kelayakan finansial, kriteria kelayakan
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