ANALISIS KELAYAKAN FINANSIAL USAHA TANI MANGGIS DI KECAMATAN PUSPAHIANG KABUPATEN TASIKMALAYA

Nur, Rahmawati and Eni, Istiyanti and Ifham, Akbar Berlian (2019) ANALISIS KELAYAKAN FINANSIAL USAHA TANI MANGGIS DI KECAMATAN PUSPAHIANG KABUPATEN TASIKMALAYA. PROSIDING SEMNAS PERTANIAN 2019.

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Abstract

This research aims determine investation cost, operational cost, benefit, and feasibility of mangosteen farming in Puspahiang District Tasikmalaya Regency. Primary data were obtained by interview technique based on questionnaire to 30 respondents. The result showed that investation cost incurred for mangosteen farming in Puspahiang District Tasikmalaya Regency on 0,6 hectars land area is Rp. 62.015.019,-and operational cost incurred is Rp. 185.878.340,- with benefits Rp. 912.383.985,-. Feasibility criterias that used is NPV (Net Present Value), Net B/C, Gross B/C, IRR, Payback Period, and Profitability Ratio with 12,5% discount rate each year. NPV obtained is Rp. 48.727.414,- and feasible to run because the value was greater than 0. Net B/C obtained 1,54 and Gross B/C is 1,42 so from that criterias mangosteen farming is profitable because greather than. IRR is higher than 12,5% (discount rate) that is 16,47%, therefore mangosteen farming is feasible and based on payback period calculation, mangosteen farming can return investation capital during 11 years 8 months. Profitability Ratio value is 1,79 and it indicates that mangosteen farming is feasible to be efforted because the value more than 1.

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