Penelitian ini bertujuan untuk menganalisis berapa besar total biaya produksi dan penerimaan untuk mengetahui jumlah pendapatan keuntungan usaha industri pembuatan tahu di Kabupaten Bulungan Kalimantan Utara, serta menganalisis kelayakan usaha industri pembuatan tahu secara Benefit Cost Ratio (B/C Ratio), Revenue Cost Ratio (R/C Ratio), dan Break Even Point (BEP) di Kabupaten Bulungan Kalimantan Utara. Metode penelitian yang digunakan dalam peneitian ini adalah metode deskriptif dengan pendekatan kualitatif serta kuantitatif. Hasil dari penelitian ini adalah diketahui keuntungan atau pendapatan berdasarkan rata-rata sebesar Rp 3,000,228 dalam satu kali produksi. Dengan rata-rata total produksi Rp 2,207,503 dan total penerimaan Rp 5,442,222 Dan berdasarkan analisis kelayakan finansial usaha industri pengolahan tahu di Kabupaten Bulungan diketahui nilai rata-rata B/C ratio (Benefit Cost of Ratio) sebesar 1.4, R/C ratio (Revenue Cost Ratio) sebesar 2.4, Nilai BEP (Break Even Point) Harga sebesar Rp 47,897, dan BEP Produksi sebesar 21. Berdasarkan kriteria uji kelayakan B/C Rasio, R/C ratio, dan BEP rata-rata usaha industri pengolahan tahu di Kabupaten Bulungan layak untuk dijalankan.

Kata Kunci: Usaha industri tahu, Penerimaan, Pendapatan, Benefit Cost of Ratio, Revenue Cost Ratio, dan Break Even point.

This study aimed to analyze how much the cost of production and revenue to determine the amount of profit earned by the tofu industry in Bulungan Regency, North Kalimantan, and to analyze the feasibility of the tofu-making industry business in terms of Benefit Cost Ratio (B/C Ratio), Revenue Cost Ratio (R/C Ratio), and Break Even point (BEP). The research method used in this research was descriptive with a qualitative and quantitative approach. This finding showed that the mean profit tofu industry is IDR 3,000,228 in one production, where the average total production is IDR 2,207,503, and the total revenue is IDR 5,442,222. The financial feasibility analysis of the tofu processing industry in Bulungan Regency is the average Benefit Cost Ratio of 1.4, Revenue Cost Ratio of 2.4, Break Even Point Price of IDR 47,897, and Production BEP of 21. Diligence criteria of B/C Ratio, R/C ratio, and BEP is feasible to run the tofu processing industry in Bulungan Regency. Keywords: Tofu industry business, Revenue, Benefit-Cost of Ratio, Revenue Cost Ratio, and Break-Even point