Pratama, Irwan
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ANALISIS KELAYAKAN FINANSIALUSAHA TANI KOPI ARABIKA DI DESA MASOSO KECAMATAN BAMBANG KABUPATEN MAMASA Pratama, Irwan; Idrus, Mukhammad; Sahade, Sahade
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.449

Abstract

This study aims to determine the Financial Feasibility of Arabica Coffee Farming Business in Masoso Village, Bambang District, Mamasa Regency. This research is an analysis of financial feasibility as a single variable. The source of data in this study is data collected through interviews and documentation studies. Based on the type of data needed, in this study, the participants were coffee farmers in Masoso Village. Data collection was carried out using documentation and interview techniques. Data analysis is carried out by quantative descriptive analysis. The data analysis used is Usaahatani Cost (fixed costs and variable costs), and calculates the total production and income of farmers. Then calculate the difference between revenue and cost, then a financial feasibility analysis is carried out to find out whether the farming business is feasible or not, namely B/C ratio, R/C ratio and L/R. The results of this study show that the characteristics of coffee farmers such as gender (male and female), age of coffee farmers are said to be productive, education level of formal and non-formal coffee farmers,  the number of dependents of family members is at most 1 person, the land area of arabica coffee farmers is at most 9 people with an area of 0.5-1 Ha and for the status of coffee land ownership, which is their own. The results of the financial feasibility of arabica coffee farming R/C Ratio of 4,03, B/C of 3,03 can be said to be feasible, the resulting production profit of Rp 5.204.034 is said to be feasible, because it makes a profit