Financial Analysis of Costs of Fish Feed Production with Restaurant Waste as Basic Ingredients (Case Study in Jatinangor District, Sumedang Regency, West Java)

As an educational city, Jatinangor has a fairly large population density. In turn, it generates restaurant organic waste in large quantities. Excessive production of organic waste will be a problem if it is not accompanied by good management and utilization. One of the efforts in utilizing restaurant waste is to turn the waste as fish feed. This study aims to calculate the production of restaurant waste and analyze the cost of production of fish feed using restaurant waste flour. The production of restaurant waste was calculated using purposive random sampling, while the cost of feed production was determined by using variable costing method. Questionnaires and research primary data were used to collect data. The results obtained from this study were as such: production of restaurant waste in the Jatinangor area is 261.7 Kg/day, the cost of production for fish feed with the basic ingredients of restaurant waste flour is 70,013,127 IDR with a production capacity of 6,913.1 kg of fish feed per year, so that the cost of feed per kilogram is 10,127.60 IDR, and the selling price of feed is 12,200 IDR/kilogram with a profit of 20%. Thus, it can be seen that independent feed production using restaurant waste can be a solution in the utilization of waste and can also be used as a source of income for the surrounding community.