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Cost Structure and Net Income Analysis of Copra Farmers: A Case Study in Kohala Village

2023-05-21
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55-67
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Elsa Khaerani
Accounting Study Program, Faculty of Economics and Business, Muhammadiyah University of Makassar
WR
Wa Ode Rayyani
Accounting Study Program, Faculty of Economics and Business, Muhammadiyah University of Makassar
Abstract

Purpose: This study analyzes the production cost structure and net income of copra farmers in Kohala Village, Buki District, Selayar Islands Regency, and identifies factors influencing their income.

Research Methodology: A qualitative approach with a single case study design was employed. Data were collected through in-depth interviews, field observations, and documentation involving 10 active copra farmers selected through purposive sampling.

Results: The findings indicate that labor costs dominate the production cost structure, accounting for 65–80% of total production costs. Average net income varies according to farm scale, ranging from IDR 125,000 to IDR 5,550,000 per harvest, or IDR 41,667 to IDR 1,850,000 per month. Small-scale farmers earn net incomes below the regional minimum wage.

Conclusions: Copra farming in Kohala Village remains largely traditional, with labor constituting the largest production cost. Net income is influenced by fluctuations in copra prices, land size, dependence on local collectors, and limited access to capital and production technology.

Limitations: The study is limited to Kohala Village, restricting the generalizability of its findings. Income estimates are also approximate because most farmers do not maintain systematic financial records.

Contribution: This study provides empirical evidence on copra production costs and farmer income, offering insights for local government policies aimed at improving the welfare of copra farmers in island regions.

Case Study Copra Farming Copra Farmers Cost Structure Net Income Selayar Islands
How to Cite
Khaerani, E., & Rayyani, W. O. . (2023). Cost Structure and Net Income Analysis of Copra Farmers: A Case Study in Kohala Village. Jurnal Teknika Dan Informatika, 3(1), 55-67. https://doi.org/10.52909/40aqk932
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How to Cite

Khaerani, E., & Rayyani, W. O. . (2023). Cost Structure and Net Income Analysis of Copra Farmers: A Case Study in Kohala Village. Jurnal Teknika Dan Informatika, 3(1), 55-67. https://doi.org/10.52909/40aqk932
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