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All Journal Buletin Ilmiah IMPAS
Rizky Yanuarti
Agribusiness Study Program, Faculty of Agriculture, University of Jember
Agriculture, Biological Sciences & Forestry

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INCOME AND EFFICIENCY OF KASTURI VOOR OOGST TOBACCO FARMING IN BANYUGLUGUR DISTRICT, SITUBONDO REGENCY Agus Supriono; Dwi Robiul Riskiyah; Rizky Yanuarti; Julian Adam Ridjal; Soetriono Soetriono; Rena Yunita Rahman; Julita Hasanah; Cindera Rosa Damascena
Buletin Ilmiah Impas Vol 27 No 1 (2026): Volume: 27 No.: 1 April Edition 2026
Publisher : Undana Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/impas.v27i1.29302

Abstract

Kasturi Voor Oogst tobacco produced in Banyuglugur District, Situbondo Regency, is widely recognized for its excellent quality, making it relatively preferred by several tobacco supplier companies that provide raw tobacco material for cigarette factories in Indonesia. However, annual production has tended to decline continuously. Therefore, it is important to examine the actual income and efficiency of Kasturi Voor Oogst tobacco farming. It is also necessary to determine the condition of farming income and efficiency under possible changes, namely declining production, decreasing product prices, and increasing production costs. The analytical approaches used in this study were farm income analysis (π), R/C ratio analysis, and sensitivity analysis. The results show that Kasturi Voor Oogst tobacco farming is profitable and efficient, both for farmers who enter into partnership cooperation with tobacco supplier companies and for farmers who do not. When a decline in production and output prices of up to 15%, as well as an increase in production costs of up to 15%, are taken into account, farming remains profitable and efficient.
PRINCIPLES OF CALCULATION IN FARM BUSINESS ANALYSIS: FINANCIAL AND ECONOMIC PERSPECTIVES Agus Supriono; Rizky Yanuarti; Rena Yunita Rahman; Julian Adam Ridjal; Ratih Apri Utami; Intan Kartika Setyawati
Buletin Ilmiah Impas Vol 27 No 1 (2026): Volume: 27 No.: 1 April Edition 2026
Publisher : Undana Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/impas.v27i1.29304

Abstract

Farm business analysis is an analytical approach used to examine the extent to which returns from a farming enterprise can be obtained from the costs sacrificed in the relevant farm business. There are two types of farm business analysis, namely: (a) financial analysis or private analysis and (b) economic analysis. In both financial and economic farm business analysis, the calculation does not only include actual costs or explicit costs, but also notional costs or implicit costs. In financial analysis, the estimated values of costs and revenues are based on the prevailing local real prices. In economic analysis, however, the estimated values of costs and revenues are based on shadow prices. Shadow prices are prices that would prevail in a perfectly competitive market. In this regard, it is important to study comprehensively the principles of calculation used to estimate costs and revenues in farm business analysis, both from financial and economic perspectives. This scientific article aims to provide a comprehensive explanation of these calculation principles.
Co-Authors Agus Supriono Cindera Rosa Damascena Dwi Robiul Riskiyah Intan Kartika Setyawati Julian Adam Ridjal Julita Hasanah Rahman, Rena Yunita Ratih Apri Utami Soetriono Soetriono