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Rainhard Pandiangan
Universitas Simalungun

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Business Feasibility of Agroforestry in Sileutu Village, Sibaganding Nagori, Simalungun Regency Rozalina Rozalina; Sarintan E Damanik; Rainhard Pandiangan
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/5e8v6d72

Abstract

This study aims to analyze the feasibility of agroforestry practices in Sileutu Village, Sibaganding Sub-village, Girsang Sipangan Bolon Subdistrict, Simalungun Regency, using observation and interviews. The total income from coffee agroforestry in Sileutu Nagori Sibaganding Village, Girsang Sipangan Bolon Subdistrict, Simalungun Regency, averaged IDR 1,498,940 per month and IDR 17,987,280 per year. Based on the R/C ratio analysis, which yielded a value of 9.20, it can be concluded that the coffee agroforestry business in Sileutu Village, Sibaganding Nagori, Girsang Sipangan Bolon Subdistrict, Simalungun Regency, is profitable and viable for further development