Formulasi dan Analisis Finansial Produk Mellorin dengan Minyak Kelapa Murni (VCO)

Abstract

The objective of this study was to investigate the formulation of mellorine using virgin coconut oil (VCO) and it’s financial feasibility. Stabilizers that used in mellorine product were selected by panelists using difference scale 1 – 5. Panelists evaluated mellorine for aroma, flavor, mouth melting, and overall liking. The accepted stabilizers for mellorin is CMC. Mellorin products were selected by panelists using difference test. The most acceptable mellorine product was made from 2/3 (of total fat) VCO with CMC as stabilizer and 12 percent of sucrose combined with 4 percent of glucose as sweetener. The product had 62,15 percent of moisture, 0,81 percent of ash, 3,99 percent of protein, 12,61 percent of fat, 20,42 percent carbohydrate and 3,7 x 104 colonies/gram of total plate count. Financial feasibility of this product at 13 percent interest rate resulted in feasible decision with Rp. 26.183.013,22 of NPV, 44 percent of IRR, 1,44 of net B/C Ratio, 0,6 years of PBP, and 80 percent of BEP.