ANALISIS FINASIAL HHBK (MADU) KELOMPOK TANI HUTAN DI DESA SAPAN KUA-KUA KECAMATAN RANTEBUA KABUPATEN TORAJA UTARA

Abstract
Forest is land that is overgrown with trees or woody vegetation, both of the same kind or a
mixture, which has one of the assets of the state and nation, both in terms of economic, social, cultural
and environmental aspects. As for non-timber forest products (NTFPs), honey bees which are cultivated
by the people of North Toraja, especially in Span Kua-Kua village, are a side income for the local
community where honey has benefits and high economic value. Great opportunity to take advantage of
NTFPs to fulfill their daily needs by making a living as farmers. This study used a qualitative descriptive
method, with purposive sampling (deliberate) data collection, with the respondents taken in this study
were honey bee cultivators consisting 0f 12 people. Analysis of the data used to determine the feasibility
of honey bee cultivation business, then analyzed by financial analysis (income, IRR,BCR,NPV and PP).
Based on the respondent’s investment cost for 6 years in honey bee cultivation is IDR 16,235,000. Using
an interest rate of 5%, and the net Present value (NPV) obtained is IDR 68,930,844 and the payback
period is 0,09 (11 Months), the Net Benefit Cost Ratio (BCR) is 5,24 and the Internal Rate of Return
(IRR) value obtained was 21,2% so that in this honey bee cultivation research it was stated that is was
feasible to be carried out by the local community.
Keywords: HHBK, Income, NPV, BCR, IRR, PP