ANALISIS PERBANDINGAN PEROLEHAN LABA BERTANI TEMBAKAU DENGAN BERTANI SAYUR DI DESA PEMARON, KECAMATAN BULELENG, KABUPATEN BULELENG TAHUN 2013 - ., I Gusti Ayu Artayani; ., Drs. I Ketut Dunia, M.Erg.; ., Made Ary Meitriana, S.Pd. (Universitas Pendidikan Ganesha, 2014)
Penelitian ini bertujuan untuk mengetahui (1) perbandingan biaya produksi bertani tembakau dan bertani sayur (2) perbandingan pendapatan bertani tembakau dan bertani sayur, dan (3) perbandingan perolehan laba atau rugi bertani tembakau dan bertani sayur di Desa Pemaron. Penelitian ini merupakan penelitian deskriptif kuantitatif. Subjek dalam penelitian ini adalah petani tembakau dan petani sayur di Desa Pemaron tahun 2013. Objek penelitian ini adalah biaya produksi, pendapatan, dan laba atau rugi bertani tembakau dengan bertani sayur. Pengumpulan data dilakukan dengan menggunakan metode dokumentasi dan wawancara. Dianalisis dengan analisis deskriftif kuantitatif dengan menghitung perbandingan biaya produksi, pendapatan, dan laba atau rugi. Hasil penelitian menunjukkan bahwa (1) Perbandingan biaya produksi bertani tembakau dan bertani sayur di Desa Pemaron tahun 2013 sebesar Rp 37.638.000,00. Hal ini dapat dilihat dari biaya produksi bertani tembakau sebesar Rp 46.447.000,00 per hektar, sedangkan biaya produksi bertani sayur sebesar Rp 8.809.000,00 per hektar. (2) Perbandingan Pendapatan bertani tembakau dan bertani sayur di Desa Pemaron tahun 2013 sebesar Rp 35.000.000,00. Hal ini dapat dilihat dari pendapatan bertani tembakau Rp 53.000.000,00 per hektar, sedangkan pendapatan bertani sayur Rp 18.000.000,00 per hektar. (3) Perbandingan Laba bertani tembakau dan bertani sayur di Desa Pemaron tahun 2013 sebesar Rp 2.658.000,00. Hal ini dapat dilihat dari laba bertani tembakau Rp 6.533.000,00 per hektar, sedangkan laba bertani sayur Rp 9.191.000,00 per hektar.Kata Kunci : Biaya produksi, pendapatan, dan perolehan laba. The aims of this research are (1) to know the comparison of cost production between tobacco farmer and vegetables farmer (2) comparison of income acquisition between tobacco farmer and vegetables farmer and (3) comparison of profit or loss acquisition between tobacco farmer and vegetables farmer at Pemaron village. This research is a descriptive quantitative research. The subjects on this research were the tobacco farmers and vegetables farmers at Pemaron village, in the year 2013. The objects of this research were : cost production, income acquisition and profit or loss acquisition between tobacco farmers and vegetables farmers. The methods that were being used to collect the data were : documentation method and interview method. The analiyzd will be descriptive quantitative analyzed by counting the comparison of cost production, income acquisition and profit or loss acquisition. The results of the reaserch showed that (1) the comparison of cost production between tobacco farmer and vegetables farmer at Pemaron village, in the year 2013 was Rp 37.638.000,00. This can seen from the cost production of tobacco farmer was Rp 46.447.000,00 per hectare while the cost production of vegetables farmers was Rp 8.809.000,00 per hectare. (2) comparison income acquisition between tobacco farmer and vegetables farmer at Pemaron village in the year 2013 was Rp 35.000.000,00. This can be seen from the income acquisition of tobacco farmer was Rp 53.000.000,00 per hectare while the income acquisition of vegetables farmer was Rp 18.000.000,00 per hectare. (3) comparison of profit acquisition between tobacco farmer an vegetables farmer at Pemaron village in the year 2013 was Rp 2.658.000,00. This can be seen from the profit acquisition of tobacco farmer was Rp 6.533.000,00 per hectare while the profit acqisition of vegetables farmer was Rp 9.191.000,00 per hectare. keyword : cost production, income acquisition, and profit acquisition.