Analisis Finansial Usahatani Serai Wangi di Kabupaten Gayo Lues Provinsi Aceh

Abstract

In carrying out citronella farming, farmers must incur costs as a business in the hope that the farming carried out can produce and provide higher profits from capital which is a business that can provide decent profits, so the citronella plant business efforts have the opportunity to be cultivated. The purpose of this study was to analyze the financial feasibility of citronella processing farming in Gayo Lues Regency, Aceh Province. The research method used is the survey method. The data analysis model used is Net Present Value (NPV), Net B/C Ratio, Internal Rate of Return (IRR). The results show that with an interest rate of 18%, the NPV value was Rp. 1,918,400. This means that farming is profitable because the NPV value is greater than 0 (zero), so citronella farming is feasible to cultivate. The net B/C Ratio of 1.11 shows the profits obtained when the plants have produced can cover losses when the plants have not yet produced. Net B/C Ratio is greater than 1 so that citronella farming is feasible to cultivate. The resulting IRR of 21.2% means that it is greater than the Dicount rate (18%) prevailing at the time of the study, thus citronella farming is feasible to cultivate.