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1st Int. Transborder Conf. of the Timor Island: Timor %u2013 Science without borderDili, 7-8 May 202586Tofu and Tempeh Enterprises Under Financial Revie A Case Study of CV. Sumber Hidup in East Nusa Tenggara, IndonesiaBabtisa R. Baru, Mustafa Abdurrahman, Abraham R. Illu, Doppy R. Nendissa*Faculty of Agriculture, Universitas Nusa Cendana, Jl. Adisucipto, Kupang, NTT 85001, Indonesia*Corresponding author: roynendissa@staf.undana.ac.idAbstractThe tofu and tempeh agroindustry plays a vital role in supporting food security and serves as a key income source for Micro, Small, and Medium Enterprises (UMKM) in Indonesia. This study aims to assess the financial feasibility of tofu and tempeh agroindustry operations at CV. Sumber Hidup, located in Mata Air Village, Kupang Tengah District, Kupang Regency. A case study method with a quantitative approach was employed, utilizing both primary and secondary data. Financial feasibility was evaluated using indicators such as the Revenue-to-Cost (R/C) ratio, Break Even Point (BEP), Net Present Value (NPV), Internal Rate of Return (IRR), Net Benefit-Cost Ratio (Net B/C), Return on Investment (ROI), and Payback Period. The findings reveal that the tofu business generates an annual income of IDR 695,037,025 with an R/C ratio of 1.30 and ROI of 49%, indicating that every rupiah spent yields IDR 1.30 in revenue, with a favorable return on investment. The tempeh business demonstrated even stronger performance, with annual revenue reaching IDR 2,133,540,500, an R/C ratio of 1.94, a high ROI of 778%, and a very short payback period of just 4.9 months. Both NPV and IRR values significantly exceeded standard thresholds, suggesting highly profitable and sustainable investment potential. These results confirm that well-managed tofu and tempeh enterprises can provide substantial financial returns and serve as a model for local economic empowerment. The implications extend beyond feasibility, offering strong evidence that soy-based agroindustries can be effective instruments in regional economic development. The findings also provide strategic insights for other UMKM actors, local governments, and support institutions in formulating more targeted and sustainable empowerment policies.Keywords: financial feasibility, agroindustry, tofu, tempeh, UMKM, investment analysis.