Penelitian ini dilakukan pada usaha tape singkong (Manihot esculenta Crantz) di Kelurahan Kandri Kecamatan Gunungpati Kota Semarang. Tujuan penelitian ini untuk mengetahui tingkat biaya, penerimaaan, pendapatan, Break Even Point (BEP) dan kelayakan usaha berdasarkan Revenue Cost Ratio (R/C). Metode dasar penelitian metode deskriptif, penentuan responden berdasarkan metode sampel jenuh atau sensus. Responden merupakan pengusaha tape singkong skala rumah tangga sebanyak 20 orang. Pengumpulan data primer dilakukan dengan wawancara dan observasi secara langsung. Metode analisis data menggunakan analisis biaya, penerimaan, pendapatan, BEP dan R/C. Hasil analisis didapatkan untuk satu periode produksi dengan bahan baku sebanyak 22Kg dapat menghasilkan tape singkong sebanyak 16Kg. Biaya tetap yang dikeluarkan sebesar Rp.1.414,00 dan biaya variabel sebesar Rp.99.045,00 dengan biaya total sebesar Rp.100.459,00. Harga jual tape singkong Rp.10.000,00 per Kg menghasilkan penerimaan sebesar Rp.160.000,00 dan pendapatan sebesar Rp.59.541,00. Nilai BEP unit diperoleh sebanyak 11Kg per satu periode produksi dengan nilai BEP harga sebesar Rp.6.279,00. Usaha tape singkong memiliki nilai (R/C) sebesar 1,59. Nilai R/C >1 maka usaha layak diusahakan. Teknik pengupasan yang digunakan menghasilkan nilai rendemen yang berbeda. Bahan bakar yang digunakan akan menghasilkan output yang berbeda. Pengusaha dapat menggunakan teknik pengupasan dan bahan bakar dengan nilai BEP rendah dan R/C paling tinggi.

This Research aims to know the revenue level, and the feasibility level of Cilembu Varieties Sweet Potato Farming in terms of BEP and R/C. The basic method used is descriptive. Determination of location sample is done purposively. The data used are primary and secondary data. The data was collected by interview, recording and observation. The respondents in this study were 25 farmers. Based on research the total cost is Rp.1,423,483/planting season (for 0.1-0.15 ha land area), Rp.2,761,542/planting season (for 0.2-0.25 ha land area) and Rp.6,278,958/planting season (for 0.3–0.5 ha). Total costs consist of equipment depreciation costs, tax cost, tractor cost of fertilizer costs, pesticide costs, female labor costs, male labor costs, transport cost and sack costs. While revenue is Rp.1,535.000/planting season (for 0.1–0.15 ha), Rp.3,768,571/planting season (for 0.2–0.25 ha), Rp.8,666,667 planting season (for 0.3-0.5 ha). Based on the calculation, it is known that the average return sweet potato farm is Rp.111,518/planting season (for 0,1–0,15 ha), Rp.1,007,030/planting season (for 0.2–0.25 ha) and Rp.2,387,708/planting season (for 0.3–0.5 ha). BEP value of production quantity is equal to 1,311 kg/planting season (for 0.1–0.15 ha), 2,099 kg/planting season (for 0,2–0,25 ha) and 6,279 kg/planting season (for 0.3– 0.5 ha. While Break Even Point on price is Rp.1,079/kg (for 0.1–0.15 ha), Rp.1,179/kg (for 0.2–0.5 ha) and Rp.752/kg (for 0.3–0.5 ha). Based on the analysis of the R/C with a value of 1.07 for land area 0.1-0.5 ha, 1.36 for 0.2-0.25 ha land area and 0.38 for 0.3-0.5 ha.Keywords: Sweet Potato, Revenue, Return, BEP, R/C

<div>The purpose of this research is to find out 1)the reasons why women</div><div>workers work in melinjo chips, 2)the average allocation of women's work hours in melinjo chips, 3)the contribution of women workers to melinjo chips businesses on family income and, 4)factors that influence women's income contribution to the melinjo chips business. Respondents were taken by purposive sampling with the number of respondents as many as 45 women workers in 3 business ventures in Plumbon Village, Limpung District, Batang Regency. The results showed that the reason of women work in the business seen from dominant economic factors to help husbands find additional household income. While social factors, namely to fill spare time. The average working hours of women workers in melinjo business is 8 hours/day. The contribution of women workers in the emping melinjo business to family income was 33,68 percent. R2 value obtained using multiple linear regression models of 0.686 shows that the proportion of the influence of independent variables (women's income, husband's income and the number of family dependents) on the dependent variable in the form of women's income contribution to the melinjo chips business was 68.6% while the remaining 31.4% is influenced by other variables not found in the linear regression model in this study. The results of the F-test and t-test showed that the variance in women's income, husband's income and the number of</div><div>family dependents had a significant effect on women's income contribution.</div>

Many coconut plants grow and develop in Tunjungmuli Village which are cultivated by the surrounding community for the manufacture of palm sugar on a household scale. This study aims to determine the existence of constraints, factors that affect the production of palm sugar, and the level of economic efficiency of using palm sugar production factors. The method used is data stabilization, multiple linear regression analysis and marginal product value analysis, data collection is done by interview. Sampling was carried out using the simple random sampling method, which consisted of 36 craftsmen. The results showed that palm sugar production in Tunjungmuli Village, Karangmoncol District, Purbalingga Regency in February-March 2021 decreased due to extreme weather, erratic rains. The use of palm sugar production factors simultaneously has a significant effect on sugar production, the number of workers (0.006), the number of juice (0.000) and the number of plants tapped (0.000). Meanwhile, firewood (0.018) and business experience (0.815) did not have a significant effect on palm sugar production. The efficiency of the use of production factors, the amount of juice and the number of plants tapped has not been efficient because >1. While the number of workers, business experience and firewood <1 is not efficient, it needs to be reduced in use.

Cocunut coir, as a secondary product of coconut, can be processed into eco-friendly fiber. This fiber is used as raw materials for handicrafts. This research aims to analyze the internal and external factors, as well as formulating an alternative strategy for the development of coconut coir handicraft business in LKP AKAS Kebumen Regency. The data used primary and secondary type. Data analysis method is done by using Internal Factors Evaluation (IFE) matrix, External Factors Evaluation (EFE) matrix, Internal External (IE) matrix and SWOT matrix. Data analysis resulted internal factors (strenghts) including abundant availability of raw materials, availability local labor, short marketing channels, national and international marketing. In the other hand, internal factors (weakness) are including lack of product innovation, an effective organizational structure, old manpower, an availability recorded orders, and lack of promotion through the website and social media. The external factors (opportunity) including the partnership with raw materials suppliers, the steadiness of raw material prices and repeated orders, the lack of competitors with the same materials, the supports from local government, and the request of delivery orders. In the other hand, the external factors (threaths) are including the risk of the market (numerous kind of handicraft with different materials), and the presence of other handicraft industry. The result of IE analysis, LKP AKAS is located in zone I, i.e grow and build. Suitable strategies for this area are market penetration, market development, and product development. Alternative strategies that can be done are: (1) make a business plan including production layout, product variation (production) and marketing to add customers; (2) summarize and manage the customer’s orders in order to have regular evaluation of the business progress in the future; (3) modified the product becomes more varied in order to be able to compete with other handicraft products; and (4) increase promotional activities online (website and social media) to attract consumers. Keywords : development strategy, handicraft, coconut coir, SWOT, Kebumen.