THE FEASIBILITY OF THE FARMING BUSINESS: A COMPARATIVE STUDY

Authors

  • Lailatul Mukaromah Politeknik Negeri Sambas
  • Eliza Noviriani Politeknik Negeri Sambas
  • Muhammad Farisan Luthfi Politeknik Negeri Sambas

DOI:

https://doi.org/10.36563/r0ydne26

Keywords:

Agricultural Cooperatives, Comparative Study, Farming Business, Feasibility Analysis, Sambas Regency

Abstract

This study aims to conduct a feasibility analysis of farming and compare the financial performance of the Sungai Kelambu Sejahtera Cooperative and the Tebas Gemilang Jaya Cooperative in Sambas Regency, West Kalimantan. The research method used is a comparative method with feasibility calculation stages including cost analysis, income, feasibility of Benefit-Cost Ratio (B/C Ratio), Revenue-Cost Ratio (R/C Ratio), and Break-Even Point (BEP). Data were collected through field observations and interviews with key informants during the 2026 planting season. The results show that both cooperatives have very strong farming feasibility. The Sungai Kelambu Sejahtera Cooperative excels significantly in operational cost efficiency, land productivity, and profit ratio, with a B/C ratio of 3.19 and an R/C ratio of 4.28. On the other hand, Tebas Gemilang Jaya Cooperative benefits from minimal fixed costs due to the absence of land rental costs, although its efficiency is slightly affected by high variable costs for pest control in rain-fed land, resulting in B/C values ​​of 1.49 and 2.64; R/C values ​​of 2.49 and 3.63 for dry paddy and rice. Both cooperatives have a wide margin of safety in production because their harvests far exceed the break-even point (BEP) for both production and prices. This study concludes that both cooperative business lines are highly profitable and worthy of development to support national food security.

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References

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Published

2026-09-30

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How to Cite

THE FEASIBILITY OF THE FARMING BUSINESS: A COMPARATIVE STUDY. (2026). JAT : Journal Of Accounting and Tax , 5(2), 1156-1171. https://doi.org/10.36563/r0ydne26

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