Cost Of IDR Research Articles

Legal analysis on the calculation of loss value for the case of industrial forest fire (Case study verdict No. 24/Pdt.G/2015/PN.PlgjoNo. 51/PDT/2016/PT.PLG)

PT. Bumi Mekar Hijau is an industrial forest company sued by Ministry of Environment and Forestry in the court for forest fire. In the lawsuit, Ministry of Environment and Forestry filed a lawsuit of IDR 7,986,605,000,000 in which the material compensation is paid in cash to the Plaintiff through State Treasury Account of IDR 2,687,102,500,000, while the defendant was required to recover the environment which was on fire, with a width of 20,000 hectares at the cost of IDR 5,299,502,500,000. The value of lawsuit against PT. Bumi Mekar Hijau is extremely large. It’s the largest lawsuit in the case of forest and land fire in Indonesia. In the verdict of Palembang District Court, the Judge rejected this lawsuit, considering that Judge did not see any loss caused by the fire since there was no extinction or ecological damage. Thus, soil can be planted again, while there was no intention of PT. Bumi Mekar Hijau to clear land by burning forest. When the fire occurred and who did it is not known, so the unlawful conduct cannot be proven. Decision of Palembang High Court No. 51/PDT/2016/PT.PLG annuls the first-degree decision by requiring the defendant, PT. Bumi Mekar Hijau, to pay compensation of IDR 78,502,500,000. This paper will discuss whether loss value claims submitted by the Ministry of Environment and Forestry are in accordance with the rules of environmental law. In addition, it also discussed whether the application of the law by the first-level Panel of Judges and the level of appeal were correct, specifically related to loss value or compensation.

EFISIENSI ANGGARAN BIAYA PRODUKSI TERHADAP PENGENDALIAN BIAYA PRODUKSI PADA CAHAYA FURNITURE JATI

The budget becomes very important as a center of accountability that is used to control activities, namely comparing the predetermined budget with its implementation. Then if there are deviations, the deviation is analyzed so that the causes are known and improvements can be made in the future. This is done so that the company can carry out efficiency in production costs so that there is no waste which will result in the selling price and profits that the company gets. The difference in production costs for a set of 2111 brick pyramid minimalist guest chairs is 2% of the standard cost of IDR 3,783,000 while the actual production cost for a set of 2111 brick pyramid minimalist guest chairs is IDR 3,699,343. Standard production costs at the dining table minimalist seat 6 is IDR 5,521,500 while the actual cost is IDR 5,339,543 so that the variance or the difference is 3%. For the difference in production costs on a minimalist box bed set is 7% of the standard production cost of IDR 3,894,000 while actualization The production cost for producing a set of minimalist box bed is Rp. 3,607,551. The standard production cost for producing a set of 3 door wardrobes is Rp. 4,790,000 while the actual production cost is Rp. 4,373,891 with a variance or difference of 9%. The variance or the difference in the production cost of a half-circular set of minimalist toalets is 9% where the standard production costs are equal r IDR 3,584,417 and the actual production cost is IDR 3,268,081.

Determination of the Health Costs of Effective Detoxification Based on Effective Doses of Benzene Exposure To workers in oil and gas mining companies, Central Java, Indonesia

Benzene is a natural component of crude oil and gasoline. Benzene occurs naturally in crude oil at levels of up to 4 g / l and benzene has been classified as a group carcinogen. This research was conducted in oil and gas mining companies, West Java, Indonesia. This research was conducted using a cross sectional method. The sample in this study were 30 respondents. The variables that became the data of this study included benzene concentration (C) daily exposure time (tE), frequency of annual exposure (fE), duration of exposure (Dt), height, weight, age, respiration rate (BR), and urine of workers. The results showed an average measurement of benzene concentration in oil and gas mining companies, West Java, Indonesia on the KPC portion of 0.1 ppm and in the laboratory section at 0.2 ppm, which means it is still below the Threshold Value (NAB) which is equal to 0.5 ppm5. Obtained the highest effective dose to be consumed by respondents in the KPC unit for beef liver is 6x10-4 kg at a cost of IDR 33,31046813, chicken 3x10-4 kg at a cost of IDR 13,1251,9985, and avocado is 4x10-6 kg at a cost of IDR 0,16206628 , while the highest effective dose to be consumed by respondents in the laboratory unit for beef liver is 1x10-2 kg at a cost of IDR 12,14687477, chicken 6x10-4 kg at a cost of IDR 22,14504841, and avocado is 6x10-6 kg at a cost of IDR 0, 27344083. Control recommendations are to adopt a lifestyle that can minimize exposure to poisons and improve detoxification pathways.

Biogas : Alternative energy on supporting environmentally coffee shop in Samosir Island

Samosir Island is one of tourism destination in Indonesia and there was an increasing of coffee shop number. This research tries to investigate how much financial profit received by coffee shop if it use biogas as a new energy source. This research had been conducted from April to June 2018. Research parameter were production costs, income, revenue, Benefit Cost Ratio, Revenue Cost Ratio, Return On Investment, Break Even Point, and identify opportunities, threats, strengths and weaknesses by SWOT analysis to identify whether the community of Samosir is willing to use biogas. The results of financial analysis namely production cost IDR 1,964,500; income of IDR.4,360,000; revenue of IDR. 2,303,000; B/C (%) was 79.7; R/C (%) was 151; ROI (year) of 1.6; BEP Price was IDR. 5,302; BEP Production of 361 glass. By SWOT Analysis it was known that development strategies are taken place include socialize biogas technology, benefits of biogas on energy, fertilizer and soil quality to the community, benefits of biogas in saving fuel purchases and providing biogas stock devices on biogas group. The result showed that biogas was worthy of being used as a new energy source on the coffee shop business on Samosir Island.

Employment wage and wage system (human, animal and machine) at each stage of rice farming in irrigated rice fields

The purpose of this study was to analyze the wage system and labor costs (human, animal, and machine) used at each stage of rice farming in irrigated rice fields in Mulyasri Village, Tomoni District, East Luwu Regency, South Sulawesi. The sample of respondents in this study was 32 irrigated rice farmers. Data collection method used in this study was by conducting interviews and questionnaires. The data analysis method used in this research was a quantitative descriptive method. This research was conducted from October 2018 to November 2018. The results of the study used was the wage system in the village of Mulyasri namely wholesale and daily labor costs IDR 64,105,-/HOK (land processing), IDR 62,000,-/HOK (seeding), IDR107,327,-/HOK (planting), IDR 62,000,-/HOK (fertilizing), IDR 45,000,-/HOK (pest control), IDR 28,000/sack (harvest), and IDR419,749,-/HOK (post-harvest).

Business Feasibility of Mocaf Flour Products, Cassava Starch, Purple Sweet Potato and Yellow Yams

Feasibility analysis of tuber flour production business aims to determine its profitability. The study used a quantitative approach with a sample of SME UD. Berkah, Semarang. The variables include investment costs, working capital, and profits. Data were analyzed using Cost & Benefit Ratios, Payback Period, Net Present Value, and International Rate of Return. The results show that to produce 4,000 kg/month of tuber into flour requires an investment cost of IDR. 120,800,000. With depreciation of IDR. 671,083,- per year, the income of IDR. 9,150,000 per month can be earned or 23.8% per year. The payback period is estimated to be 1.1 years with an internal rate of return of 84.28%. Hence, it can be concluded that the business of producing mocaf flour, cassava starch, cassava, purple yam flour and yams is feasible. Flour producers should increase the production capacity by building business networks ranging from tuber farmers to the users.

Analysis of the Aggregate Heuristic Planning for Planning and Controlling the Amount of Production to Minimize Costs

PT.XYZ is one of the companies engaged in the automotive manufacturing industy, where it produces spare parts for cars, motorcycles and trucks. Along with marketing and producing the products, PT.XYZ continues to implement customer satisfaction and the quality of spare parts produced. The company must anticipate the possibility of production capacity limitations; this must be done as well as possible at the minimum cost. For that, the aggregate heuristic planning is proposed for planning the establishment of a level for production capacity to meet the level of demand obtained from orders with the aim of minimizing total production costs. Aggregate Planning is a process of determining the level of overall production capacity to meet the level of demand obtained from forecasting and order with the aim of minimizing the total cost of production. In this study, three heuristic methods were tried, namely labor control method, subcontracting mixed method, and overtime mixed methods. Based on the results of the study it is known that the subcontracting mixed method is the best method with total aggregate cost of IDR 3,080,689,770, then the labor control method with a total of aggregate cost of IDR 3,080,798,198 and the overtime mixed method, with a total aggregate cost of IDR 3,081,815,315.

Renewable Energy Technologies for Economic Development

Indonesian villages are facing dangerous condition. Every year, young people are deserting the villages. To overcome this problem, Tangsi Jaya hamlet, West Java, has been provided with 18 kW micro-hydro to supply electricity both to the community and to Small Processing Center for ground coffee production. Results of cash flow analysis for ground coffee in Tangsi Jaya hamlet, with total investment of IDR 110 750 000 and discount rate of 18 % for 5 yr. Banyumeneng I hamlet, Yogyakarta with an investment cost IDR 95 000 000 and production cost of IDR 34 195 000 yr–1and the interest rate of 14 % yr–1, the payback period was estimated to be 3 yr with ROI of 40 %. PEST analysics indicate that the higher electricity tariff and interest rate while the higher the value of technology and number of people involve with the SPC will result in the bigger value of ROI. Renewable energy technology could be used for value added activities in rural areas, create small industries, provide job opportunities to the local people and create conditions for sustainable economic development. However, vigilance is needed because small industries can also cause pollution because they produce waste

Comparison analysis of expanded polystyrene system (eps) and polyvinyl chloride (pvc) pipe as platform material of floating buildings in the coastal areas of Semarang

The impact of tidal floods in the coastal area of Semarang greatly disrupts people’s activities and damages settlements and infrastructure buildings. Floating building is one of the alternative solutions to overcome the rising sea level. This study aims to compare 2 (two) floating housing material platforms, namely EPS (Expanded Polystyrene) and PVC (PolyVinyl Chloride). The analysis method of floating structure platform was carried out by using various indicators, namely, the uplift generated, the stability and costs. Based on the findings of the analysis, the uplift platform to bear building loads on the water surface showed a value of 0.2 ton / rod for Ø10 inches PVC pipes and 4 meters in length. Then, the uplift capacity of 0.9 tons / sheet was for EPS Styrofoam with dimensions of 2 m x 1 m x 0.5 m. The stability level of floating buildings on water was indicated by the high value of spectrum that was +3.23 m for PVC and +3.61 m for EPS. To support the loads of 54.01 tons, the comparison of material expenses and installation of PVC materials required a cost of IDR. 561, 561, 350.00; meanwhile EPS material cost IDR. 40, 420, 000.00.

ANALISIS TATANIAGA KOPRA DI DESA BALOBONE KECAMATAN MAWASANGKA KABUPATEN BUTON TENGAH

This research was conducted in Balobone Village, Mawasangka Sub-district, Central Buton Regency. Coconut farmers in Balobone village have problems, in addition to the low quality of copra as well as price fluctuations in a short time often occur in copra marketing so that it affects the marketing efficiency that is formed. For this reason, a comprehensive assessment of the most efficient copra marketing system needs to be carried out, so that it can provide a proportional income contribution for farmers. The objectives of this study are: (1) Knowing copra marketing channels in Balobone Village; (2) Knowing the number of costs, margins and profits received by each marketing institution involved in copra marketing in Balobone Village; (3) Analyzing copra market performance in Balobone Village through analysis of marketing margins and producer share. The sampling procedure is carried out in an institutional approach with a snowball sampling method with the amount adjusted to field conditions and research analysis needs. Marketing channel analysis is done descriptively qualitatively to see the pattern of marketing channels formed during the copra drainage process from producer farmers to exporter traders. The conclusions of the research are (1) Farmers in marketing copra produced through 2 patterns of marketing channels, namely: a. The pattern I Marketing Channels: Inter-island Traders Surabaya Big Surabaya Traders. (2) The result of Analysis of Marketing Margin 1 received by traders shows that the marketing margin of the village collecting trader is IDR 600/Kg, costs IDR 350/Kg, Profits IDR 250/Kg, while the marketing margin of the big traders in Baubau Town is IDR 3,700/kg, with the cost IDR 1,354.5/kg, the profit received is IDR 2,543.5 / kg. Pattern 2 marketing margin received by inter-island traders is IDR 4,300, with a total cost of IDR 1,354.5/Kg, with a profit of IDR 2,945.5/Kg; (3) The percentage of the price received by farmers from each of the marketing channels I patterns is 53% and the marketing channel pattern 2 is 53. Thus, the copra marketing system of the 2 marketing channel patterns formed in Balobone Village is efficient. Farmers, Village Traders, Large Village Traders, Large Traders I (Exporters); (b) Marketing Channel Pattern II: Farmers.
 
 Keywords: Copra, marketing margins, marketing channels

Design tools for underground pipe welding on weldingtie-in parts using value engineering method

In the industrial world, tools are needed to carry out all work activities, one of the aids on pipe connection. The research entitled the design of underground pipe welding tools in the welding tie-in section with value engineering methods. As for the background of this title, because the company does not achieve the target on the welding tie-in, it is caused by the process of fit-up is too long, narrow space and the tools used too much. Has a problem formation how to design a tool to facilitate fit up underground pipe (tie-in) and how the final welding process before and after using tools. And the purpose of the research to design the underground pipe welding aids with value engineering methods so that faster job time and more efficient workforce can also know the performance and result of implementation. This research uses field observation method directly with the following stages, functional analysis phase, creative stage, evaluation phase, percentage stage, and implementation. In data collection and data processing using Nordic Body Map questionnaire to find out the types of complaints experienced by workers during the preparation process of the tool up to the welding process on the welding tie-in. From this research is generated tool welding process in the underground pipe welding in the form of clamp aids made of iron plate with total cost IDR 2,713,000.00. Based on the results of the Nordic Body Map questionnaire, after using the tool cannot find a complaint on the worker, and the amount of labor from the initial process to the end is enough with six people on each team/group.

ANALISIS TATANIAGA KOPRA DI DESA BALOBONE KECAMATAN MAWASANGKA KABUPATEN BUTON TENGAH

This research was conducted in Balobone Village, Mawasangka Sub-district, Central Buton Regency. Coconut farmers in Balobone village have problems, in addition to the low quality of copra as well as price fluctuations in a short time often occur in copra marketing so that it affects the marketing efficiency that is formed. For this reason, a comprehensive assessment of the most efficient copra marketing system needs to be carried out, so that it can provide a proportional income contribution for farmers. The objectives of this study are: (1) Knowing copra marketing channels in Balobone Village; (2) Knowing the number of costs, margins and profits received by each marketing institution involved in copra marketing in Balobone Village; (3) Analyzing copra market performance in Balobone Village through analysis of marketing margins and producer share. The sampling procedure is carried out in an institutional approach with a snowball sampling method with the amount adjusted to field conditions and research analysis needs. Marketing channel analysis is done descriptively qualitatively to see the pattern of marketing channels formed during the copra drainage process from producer farmers to exporter traders. The conclusions of the research are (1) Farmers in marketing copra produced through 2 patterns of marketing channels, namely: a. The pattern I Marketing Channels: Inter-island Traders Surabaya Big Surabaya Traders. (2) The result of Analysis of Marketing Margin 1 received by traders shows that the marketing margin of the village collecting trader is IDR 600/Kg, costs IDR 350/Kg, Profits IDR 250/Kg, while the marketing margin of the big traders in Baubau Town is IDR 3,700/kg, with the cost IDR 1,354.5/kg, the profit received is IDR 2,543.5 / kg. Pattern 2 marketing margin received by inter-island traders is IDR 4,300, with a total cost of IDR 1,354.5/Kg, with a profit of IDR 2,945.5/Kg; (3) The percentage of the price received by farmers from each of the marketing channels I patterns is 53% and the marketing channel pattern 2 is 53. Thus, the copra marketing system of the 2 marketing channel patterns formed in Balobone Village is efficient. Farmers Desa Trader Village Collectors Besar Big Traders I (Exporters); (b) Marketing Channel Pattern II: Farmers.
 
 Keywords: Copra, marketing margins, marketing channels

Efficient mapping for fodder cultivation with commercial small drone

To optimise land use, an overview regarding its topography of the proposed land is essential to be portrayed, especially to depict the slope, elevation, calculation of cut and fill, as well as planning for water supply. However, in practice, high-resolution topographic data are hard to obtain and are highly priced. As an alternative solution, commercial small drones could be utilized to improve the input for such data. Commercial small drones could be utilized as a photogrammetric approach to obtain detailed digital surface model (DSM). This study aimed to get high-resolution of topography condition using commercial small drones and evaluate the result comparing to terrestrial surveying. The approach was done using Drone DJI Phantom 3 Professional, where the ground control points (GCPs) were undertaken with GPSMAP 64s SEA. The study area was ±23 ha proposed for fodder cultivation, located at Ngantru Village, Bojonegoro, East Java Province in Indonesia. Outcomes obtained from the analysis were orthophoto, digital models, and contours. The results yielded an efficient approach for mapping compared to field/terrestrial surveying. The drone approach only cost IDR ±4,000,000, whereas terrestrial mapping (using electronic total station) was worth up to IDR ±25,000,000. As the expense altered significantly, the process of collecting data varied as well. The overall data acquisition using drone only took 2 hours to complete, while field survey may require up to 2 days of acquisition. Although results accuracies were also an issue, the output reliability for drone with errors from 0.5 to 6 m was somewhat acceptable. In conclusion, small commercial drones were one way to undertake efficient mapping (in terms of cost and time) compared to field/terrestrial survey.

Cost of goods sold analysis of banana blossom chicken nuggets in the women farmers group “KWT Kebersamaan” in Padang Pariaman Regency

Chicken nuggets are one of the products of meat processing technology that has good nutritional value and affordable prices compared to processed beef products. Despite having a fairly complete and good nutritional content, chicken nuggets contain high fat and low fiber. To increase the nutritional value of chicken nuggets, the Women Farmers Group “KWT KEBERSAMAAN” tried to make processed nugget with the ingredients of banana blossom and chicken meat. This study aims to analyze the cost of production and the cost of goods sold in banana blossom chicken nugget. Data used in this study were primary data from the company and secondary data obtained throught literature in line the tittle of the study. Method of calculating the cost of production and the cost of goods sold in this study is to use the full costing method and variable costing method. Results of this study showed that The cost of production obtained from the variable costing method is IDR 8,519/pack, while the full costing method costs IDR 10,719/pack. 200 gram of banana blossom-chicken nuggets per pack is sold at a price of IDR 10000, while the result of the research shows that the cost of goods sold is higher than the selling price set by the KWT Kebersamaan. The cost of goods sold using the variable costing method is IDR 13,074/pack and the full costing method obtains IDR 15,923/pack.

ANALISIS PENDAPATAN USAHATANI KAKAO DI DESA SIONTAPINA KECAMATAN LASALIMU SELATAN KABUPATEN BUTON

This research aims to analyze the amount of income earned by farmers from cocoa farming. This research was conducted from May to June 2013 in Siontapina village of Lasalimu Sub-district of Buton Regency. The research sample is determined by sample random techniques (Simple random sampling method) with 30 people. Research data obtained through direct interviews with farmer respondents using a questionnaire. While secondary data is obtained from the village office/administrative and related institutions were analyzed descriptively and quantitatively used to determine the level of income by the formula : N1 = TR- TC, TR = P x Q, TC = TFC + TVC, comparative analysis: Revenue - cost ratio for comparing the difference between the value of production and the cost of production by the formula RC ratio : R/C = Revenue (TR) / Total Cost (TC). The results showed that the income earned by farmers from cocoa farming with land area ranges between 1 to 3 ha of IDR 8,109,000 - 35,437,000/year, with income per capita monthly average IDR 675,750,00 so that Siontapina village had not been considered poor, the average income earned by farmers in cocoa farming with land area- average of 2,05 hectares of IDR 18,426,767/year. Cocoa farming by farmers still does because based on the results of feasibility analysis obtained a value of 5.7. This illustrates that every cost IDR 1.00 incurred by farmers will gain acceptance by IDR 5.7. So, farmers are expected to carry cocoa farming is more responsive and responsive to the presence of new technologies that can increase cocoa production.
 
 Keywords: revenue, cost of production, cocoa.

Design and implementation of low cost thrust benchmarking system (TBS) in application for small scale electric UAV propeller characterization

Thrust Benchmarking System (TBS), a low cost and easy to manufacture instrument for electric UAV propulsion system performance measurement is being proposed. With one of its uses for determining the static thrust of a propeller based on simple empirical characterization modeling. In this paper, characteristic modeling is performed on 3 APC-Electric propellers with different pitch and diameter dimensions. As a result, there are 2 constants K1 and K2 which can express similar propeller characteristics with different dimensions. It costs IDR 1.6 million and took two-and-a-half months of manufacture and assembly process.

Implementasi Algoritma Wagner-Within pada Manajemen Inventori di PT X

The increasing competition in the manufacturing industry caused increasing inconsumer demand of the quality and quantity of a good product. Therefore, manufacturing companies must have reliable services, policies and product qualities to satisfy its customers. So it needs to be supported by efficient production system and inventory system. To able to create an efficient production system then need a good raw material inventory planning. This research aims to compere how efficiently in planning raw materials inventory between Wagner-Within Algorithm with the actual concept that applied to PT X, Sidoarjo. The methodology of this research is qualitative descriptive research. The findings this research is engaged in packaging (woven bag and jumbo bag) with main raw materials such as plastic ore and supporting material in inner, thread, additive, and pigment. Based on the result of the analysis is known that the actual concept of the company gives the total inventory cost IDR 3.151.000.000 with the frequency of ordering 12 times while WagnerWithin Algorithm method provides a more efficient total inventory cost of Rp. 2.685.821.101 with8 times the frequency of ordering and can savings of 14.8% of total raw material inventory cost.

Medium Enterprises, Campus Infrastructure Development with Private Partnership

Sustainable Development Goals (SDGs) ensuring inclusive and equitable quality of education and enhancing lifelong learning opportunities for all. Program Indonesia Pintar through the implementation of 12 Year Compulsory Education in the RPJMN 2015-2019 of which is increasing the number of educational participation with a target of 2019 APK of Higher Education of 36.7 percent. USA private fundraising for higher education are in Harvard, Stanford, Princeton, Texas, Massachusetts, Columbia, Pennsylvania, Texas, Northwestern, California, Chicago, Notre Dame, Duke, Cornell, Virginia, Yale, Washington and Emory. USA private fundraising for higher education are used for scholarships, especially for most outstanding students. USA private fundraising for higher education are used for library development, research in universities and other developments related. The use of funds makes USA higher education more sustainable. In 2012, the growing of private universities in India more strengthen, this is seen in the data of universities in India, which provide scholarships are 12,748 universities, but 9,541 university granting students in Indian universities is a private university. This has an impact on increasing access to private universities, with 64% of universities in India, is a private university, this is supported by private university admission applicants in India which accounted for 59% of total applicants of Indian universities. Narotama University in 2016 manages five faculties with 3,096 students and 112 lecturers. Private Partnership strategy includes Banks, and Private partners. Narotama Tower construction cost IDR 170 billion, 3 years construction, and will generate revenues of IDR 250 billion. Therefore, this strategy completes Narotama's development action besides financial analysis, planning and budgeting, performance reporting, cost accounting.

MULTI-OBJECTIVE VEHICLE ROUTING PROBLEM WITH TIMES WINDOWS DENGAN PENDEKATAN GOAL PROGRAMMING UNTUK MENYELESAIKAN MASALAH OPTIMISASI RUTE PERJALANAN BUS PARIWISATA

Determining the route of the tourism bus to visit some tourism object not only to minimaze the distance, but also there are another purpose, such as minimization cost, maximizing tourism object, minimizing trip time, and maximizing the visit time in the tourism object. But, determining the route we should notice the open hours of the tourism object and operational hours for the tourism bus. The matter of determining the rute that involve some purpuse and considering the visit hours in the math is known as multi-objective vehicle routing problem with times windows. Goal programming is one of technique to solve the model with the multi-objective function and assist to find an optimal solution form several an compatible purpose. The purpose of goal programming is to minimize the total of deviation of all the purpose. Based on the case, goal programming will be apply the multi-objective vehicle routing problem with times windows which has been finised with goal programming approachment. Then, from the model it applied for the trip route of tourism agen Purpledia Pictures T&T in Bali island. The completion with LINGO, give an optimal route solution of the tourism bus, as many as three route with total cost IDR 1.269.700,00, as 25 tourism object which has been visited from 49 tourism place, the tour time 14.1 hours in 3 days and the total time to visited of tourism object 27 hours in 3 days.

KELAYAKAN HIDUP PETANI DITINJAU DARI PENDAPATAN USAHATANI PADI SAWAH YANG MENGGUNAKAN SISTEM SUBAK PADA SUBAK PURA SARI DI KOTA BAUBAU

The most important thing for farmers is the life feasibility guarantee of farming holding. Because this is the most fundamental measure of farming activity. Therefore, the efforts of farmers so that farming activities that have been able to fulfill their life's needs in a decent way continue to be important issues and become attentive to the future. At the Balinese Hindu community, the Subak system is maintained for long because it is able to lift the welfare level of farmers. This system regulates life among farmers, as irrigation is done fairly and evenly, discussing planting time, and the type of rice to be planted. If there is a breach, the ceremony is determined by the ceremonies of the citizen or ritual held in the temple. This research aims to measure the life feasibility of farmers based on the income level of rice farmers who implement the Subak system at Subak Pura Sari in Baubau Town. The results showed that the life feasibility of farmers was achieved because the average farmer's income was above the regional minimum wage (UMR) in southeast Sulawesi, which amounted to IDR 2,002,625 per month in 2017. With total admission IDR 21,930,000 minus total cost IDR Rp 9,162,648, then big farmer income is IDR 12,767,352 per planting season in the form of rice or IDR 3,191,838 per month.
 Keywords: life feasibility, the Subak system, farming income