Abstract:
Knowing the total costs, revenues and profits of rubber concessions obtained during
the period of exploitation. Knowing the magnitude of the interest rate that produces a profit equal to
zero (no profit / no loss) from rubber exploitation. Knowing the Net Profit of rubber business from
latex and rubber wood. The research method uses purposive sampling method. Retrieval of data
by collecting data using questionnaires-interviews, as well as by taking secondary data at the
Village and District offices. The number of rubber plantation respondents was 30 people. Cost and
income values are calculated in units of time per year. The results showed the average total cost of
managing rubber plantation land was Rp.15.283,442 / year and the average total cost of cutting
rubber wood was Rp.12.080,546 / ha. The average total income from processing rubber plantation
land is Rp.35.997,000 / year and the average income of logging rubber is Rp.2.555,000 / ha. Based
on data on costs, revenues and profits from the management of rubber plantation land amounting
to Rp.20.731,558 / year and net benefits from logging of rubber wood Rp.1.474,454 / ha. While the
Break Event Point (BEP) sales amounted to Rp.6.723,881 / ha / year and (BEP) in units of 1,034
kg / year / respondent.