Kelayakan Finansial Pabrik Tahu Dengan Instalasi Pengolahan Air Limbah (Ipal)

The tofu industry produces wastewater that can pollute the environment. One of the solution is using Wastewater Treatment Plant (WWTP). WWTP will increase the cost (investment cost and operational cost) for the tofu factory. However, it will not increase the revenue because the use of WWTP is unrelated to the production activities of the tofu factory. This research aimed to analyze the financial feasibility of a tofu factory with WWTP and analyze the maximum increase in soybean prices and labor wages. This research was conducted by a case study in Mr. Narman’s Tofu Factory and using two alternatives with four types, independent WWTP (type HK 1) and integrated WWTP (type HK 3, 5, or 10). This research used investment criteria (NPV, IRR, Net B/C, and Payback Period) and switching value analysis. The findings demonstrate that a tofu factory with WWTP was feasible even though there was a decrease in profit due to the application of WWTP. The tofu factory with IPAL can increase its profits if the tofu factory receives an incentive to increase the tofu selling price by 1,26 percent to 2,82 percent and if the soybean price decreases to Rp. 9.521/kg from Rp. 9.787/kg. A tofu factory with WWTP is more sensitive to changes than one without WWTP. Tofu factory with WWTP is more sensitive to soybean price changes than labour wage changes.