Prasmatiwi, Fembriarti Erry and Lestari, Dyah Aring Hepiana and Ismono, R Hanung and Nurmayasari, Indah and Evizal, Rusdi (2020) Penentuan Harga Pokok Produksi dan Pendapatan Usahatani Kopi di Kecamatan Bulok Kabupaten Tanggamus. Journal of Tropical Upland Resources, 2 (1). pp. 140-149. ISSN 2686-5254

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Abstract: Determination of production standard cost of coffee farming is important. Farmers can decide whether to sell their coffee immediately or to delay until the selling price is higher than the standard cost. This research is to calculate the standard cost of production and the income of coffee farming in Bulok Subdistrict of Tanggamus District of Lampung Province. This is a survey conducted in two villages as coffee production centers, namely Napal and Pematang Nebak. The study was conducted in January-March 2019.Samples were 30 coffee farmers taken simply randomly. Data are analyzed using a descriptive qualitative method. Production standard cost is determined using variable costing method. Results showed that coffee production standard cost in Bulok Subdistrict was Rp.13,598/kg which is lower than selling price. Coffee farming was profitable with R/C value of 2.97 and the farming income was Rp.11,407.951/hektare. Keywords: cost, coffee, farming, income, production

Item Type: Article
Subjects: A General Works > AC Collections. Series. Collected works
Divisions: Fakultas Pertanian (FP) > Prodi Agribisnis
Depositing User: Dr. Fembriarti Erry Prasmatiwi
Date Deposited: 12 Nov 2020 09:16
Last Modified: 12 Nov 2020 09:16

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