Abstract
Cassava can be the main ingredient commodity usedin agroindustrial activities. One of processed cassava that is used as the main ingredient is tape. “Tape City” is a well known name for Bondowoso Regency. UMKM Tape Manis 31is a tape company in Bondowoso Regency which invested again in 2003. UMKM Tape Manis 31 has experienced a decline in production since the tast three years due to Covid-19. The financial performance is not good because there is no regular recording of financial flow. Based on these conditions, reseacrh is needed regarding the feasibility aspect and development strategies. The use of research method is descriptive quantitative. The results showed that the financial feacibility calculation is feasible with an NPV value Rp 166.853.61, Net B/C Ratio 1,7, IRR 38,9%, Gross B/C Ratio 1,2, PI 1,73, and PP 3 years 7 months 28 hari.. The results of the SWOT analysis obtaied an IFAS value of 2,61 and EFAS value of 2,84 placing UMKM Tape Manis 31 in the white area position (strong-opportunity field).
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