ANALISIS USAHA PEMBIBITAN MATOA PADA CV KEBUN SARI DI KOTA BENGKULU (Business Analysis of Matoa Seedling Production at CV Kebun Sari in Bengkulu City)

BONITA, YESHA
KURNIATI, NOVITRI
EFRITA, EDI
MUTMAINNAH, ELNI

JURNAL AGRIBISNIS DAN KOMUNIKASI PERTANIAN (Journal of Agribusiness and Agricultural Communication)
JAKP, Volume 9, Nomor 1, April 2026

The matoa nursery business has strong potential in tropical fruit agribusiness development; however, its sustainability depends on cost efficiency and financial viability. This study aimed to determine whether this business is financially feasible and economically viable. The method applied is a case study approach with descriptive quantitative analysis, using data on production costs, revenue, and profit per production cycle. The results showed a total production cost of IDR 75,016,083.33 with revenue of IDR 240,000,000, resulting in a profit of IDR 164,983,916.67 per production period. The R/C ratio was 3.20 and the B/C ratio was 2.20, indicating high cost efficiency and profitability. The break-even point for production is 3,750.80 seedlings and IDR 75,016,083.33 in sales. This is far below the realization of sales of 12,000 seedlings or IDR 240 million, indicating a large safety margin. Thus, the matoa nursery business at CV Kebun Sari is declared feasible and has the potential to be developed comprehensively.