Proses pengolahan sagu secara tradisional pada prinsipnya meliputi penebangan, pemotongan, pembelahan, penghancuran empulur, pemerasan, penyaringan, pengendapan dan pengemasan.  Tahapan awal pada proses pengolahan sagu yang paling banyak membutuhkan waktu dan tenaga yaitu pada proses penghancuran empulur.  Oleh sebab itu, untuk mengatasi masalah tersebut maka sebuah perancangan suatu alat parut sagu bertenaga manual dan motor bakar sangat diperlukan. Selain itu, studi terkait proses pemarutan empulur menggunakan mesin parut sagu tersebut merupakan hal yang penting sehingga dapat diketahui kinerja serta cara pengoperasiannya secara pasti. Hasil penelitian menunjukkan bahwa pengoperasian alat parut sagu bertenaga manual dan motor bakar cukup mudah dimana diperoleh kapasitas pemarutan 69,46 kg/jam dan 322,52 kg/jam, rendemen pati 34,74% dan 37,44% dan evaluasi pati dalam ampas 5,67 % dan 2,34% dari penggunaan masing-masing alat.

Permasalahan kesulitan keuangan yang bisa menyebabkan kebangkrutan terjadi pada industri penyamak kulit  di Sukaregang-Garut.  Kondisi ini terlihat dari menurunnya jumlah industri penyamak kulit.  Disisi lain jumlah industri penyamak kulit yang menggunakan fasilitas pinjamann dengan sistem bunga jumlahnya semakin meningkat. Penelitian ini bertujuan untuk menganalisis potensi keberlanjutan industri penyamak kulit dengan struktur modal pinjaman sistem bunga.   Penelitian ini menggunakan metode wawancara dan data yang diperoleh dianalisis dengan menggunakan analisis  kebangkrutan Altman Z-Score . Rasio Modal Kerja Terhadap Total Asset (X1), Rasio Laba di Tahan Terhadap Total Asset(X2), Rasio Laba Terhadap Total Asset (X3) dan Rasio Equitas Terhadap Hutang (X4) semakin menurun dengan semakin meningkatnya struktur modal pinjaman sistem bunga. Jumlah pinjaman dengan sistem bunga tidak mempengaruhi nilai Rasio pendapatan terhadap total asset (X5).  Rasio Pinjaman di atas 50 peresen pada industri penyamak kulit akan menurunkan potensi keberlanjutan usaha atau menaikan potensi kebangkrutan

The leather tannery industry in Sukanggang Garut declined in number due to bankruptcy, which was caused by declining business profitability. The profitability of tanned leather craftsmen was initially 6.5 million rupiah to 2.3 million rupiah per ton of raw materials. The decline in the level of profitability was due to changes in the capital structure, with many using loan capital with an interest system compared to own capital. The purpose of this study was to determine the effect of interest system loans on the profitability of the leather industry. This study uses the method of profitability ratio analysis. From the research results, the ratio of GPM, NPM and ROI decreased along with the increase in the number of loans with an interest system. GPM continued to decline from 39.02 percent to 35.37 percent. NPM continued to decline from 15.26 percent to 8.26 percent. ROI decreased from 18.00 percent to 8.05 percent. ROE actually increases with the increase in the number of loans in its capital structure.

The bankruptcy of the leather tanning industry in Sukaregang Garut was mostly caused by a decrease in profitability due to an increase in the capital structure with an increase in external loans with an interest system. The purpose of this research is to determine the strategy for increasing the profitability and sustainability of the leather tanning industry with an interest-free capital structure. The data collection method was carried out by interviewing leather tanning industry players. The data obtained were analyzed using profitability ratio analysis, EEI and Altman Z-Score to determine the level of business continuity. There are three strategies for increasing the profitability and sustainability of the tanner industry, namely the strategy of interest-free loans, partnerships and strategies for increasing price and quality. From the analysis of the profitability ratio of the partnership strategy is the chosen strategy, the results of calculating the COGS per ft2 show that the partnership strategy is a strategy that has a fixed COGS value. Based on the results of the EEI analysis, all strategies for increasing the profitability and sustainability of the tannery industry are in the range of 0-1, meaning that the leather industry is Affordable but not sustainable, but the highest and most stable EEI value of all these strategies is the partnership strategy. The results of the sustainability analysis using the Altman Z-Score method show that the partnership strategy is the strategy that has the most high business sustainability value with a healthy status.

The leather tannery industry in Sukanggang Garut declined in number due to bankruptcy, which was caused by declining business profitability. The profitability of tanned leather craftsmen was initially 6.5 million rupiah to 2.3 million rupiah per ton of raw materials. The decline in the level of profitability was due to changes in the capital structure, with many using loan capital with an interest system compared to own capital. The purpose of this study was to determine the effect of interest system loans on the profitability of the leather industry. This study uses the method of profitability ratio analysis. From the research results, the ratio of GPM, NPM and ROI decreased along with the increase in the number of loans with an interest system. GPM continued to decline from 39.02 percent to 35.37 percent. NPM continued to decline from 15.26 percent to 8.26 percent. ROI decreased from 18.00 percent to 8.05 percent. ROE actually increases with the increase in the number of loans in its capital structure.