This study aims to analyze the cost structure and financial feasibility of oil palm farming in Buana Mustika Village, Telaga Antang Subdistrict, East Kotawaringin Regency. The research employed a qualitative approach using purposive sampling based on land size: 1.5 ha, 7.25 ha, and 25 ha. Data were collected through interviews, observations, and documentation, and analyzed using financial feasibility indicators such as R/C Ratio, B/C Ratio, NPV, IRR, and Payback Period. The results show that all scales of oil palm farming are financially feasible with R/C Ratios above 2 (ranging from 2.11 to 2.58), B/C Ratios greater than 1, and IRRs ranging from 50% to 81%. The payback period is achieved in less than 2 years. Additionally, contribution margins and NPV results are highly positive. The study concludes that oil palm farming in Buana Mustika Village is profitable and feasible for sustainable development.
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