Sugar importing policy done by Indonesian government affected the price
of domestic sugar, therefore also affected the industrial of domestic sugar, include
industrial of tumbu sugar in Dawe District of Kudus Regency. The purposes of
this research are to know the cost, revenue, profit, and feasibility of tumbu sugar
farming in Dawe District of Kudus Regency for a year.
Basic method in this research is analitic descriptive with survey method.
Data analysis method that used is income analysis, Break Even Point (BEP)
analysis, and R/C ratio analysis in tumbu sugar farming. The data that used is
primary data which obtained from direct observation and interview. Secondary
dataare obtained from books and other literatures.
The research result indicating that the total cost of tumbu sugar farming in
a year is Rp 1.233.823.142,60, which consist of fixed cost is Rp 32.494.392,60
and variable cost is Rp 1.201.328.750,00. Revenue of tumbu sugar farming in a
year is Rp 1.335.470.617,28 and the profit of tumbu sugar farming in a year is Rp
101.647.474,68. BEP value of production volume is 190,3 tons and BEP value of
price is Rp 5.989.432,73/ton, indicating that tumbu sugar production doesnβt got
any profit and doesnβt got any loss in production level of 190,3 tons and in selling
price of Rp 5.989.432,73/ton. R/C ratio value of tumbu sugar farming is 1,08
which is R/C > 1. Based on income analysis, BEP calculation, R/C ratio, it can
told that tumbu sugar farming in Dawe District of Kudus Regency is profitable
and feasibly to be carried ou