<![CDATA[This study aims to analyze financial record-keeping practices among independent oil palm farmers in North Kalimantan, using a case study of Pak Muktar, a farmer managing a 3.6-hectare oil palm plantation. This research employed a descriptive qualitative method through in-depth interviews and documentation. The results show that the farmer does not maintain written financial records; all income and expenses are only remembered mentally. This condition leads to uncertainty in knowing operational costs and business profitability, difficulty in financial planning, and vulnerability to fluctuations in fresh fruit bunch (FFB) prices and harvest yields. The study concludes that simple financial record-keeping is essential to help farmers separate business and household finances, improve cost efficiency, and strengthen family economic resilience. Practical assistance is needed to help farmers develop the habit of recording finances in a simple and consistent manner.]]>
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