Kelayakan Finansial Usaha Tani Bawang Merah Semiorganik Sistem Tumpang Sari di Kalurahan Selopamioro Kapanewon Imogiri Kabupaten Bantul

Rafida Hasna Kholidi, Gilang Wirakusuma, S.P., M.Sc.; Ir. Any Suryantini, M.M., Ph.D.

2026 | Skripsi | SOS.EK. PERTANIAN (AGROBISNIS)

Penelitian ini bertujuan untuk: (1) menganalisis struktur biaya, penerimaan, pendapatan, dan keuntungan usaha tani bawang merah semiorganik dengan sistem tumpang sari dan monokultur, (2) menganalisis tingkat kelayakan finansial kedua sistem usaha tani, dan (3) menganalisis perbedaan nilai kelayakan antara kedua sistem tersebut. Penelitian dilakukan di Dusun Nawungan, Kalurahan Selopamioro, Kapanewon Imogiri, Kabupaten Bantul pada bulan September–Oktober 2025, mencakup satu musim tanam bawang merah. Metode dasar yang digunakan adalah metode deskriptif kuantitatif dengan lokasi penelitian ditentukan secara purposive. Responden dipilih menggunakan teknik convenience sampling sebanyak 45 petani bawang merah, terdiri atas 28 petani sistem tumpang sari (bawang merah dan cabai) dan 17 petani sistem monokultur. Biaya, penerimaan, pendapatan, dan keuntungan dianalisis secara deskriptif, sedangkan kelayakan finansial dianalisis menggunakan R/C Ratio, ?/C Ratio, serta Break Even Point (BEP) produksi dan harga. Pengujian hipotesis menggunakan One-Sample t-test atau One-Sample Wilcoxon Signed Rank Test sesuai hasil uji normalitas Shapiro-Wilk, sedangkan perbedaan antarsistem diuji dengan Independent Sample t-test. Hasil penelitian menunjukkan bahwa struktur biaya kedua sistem didominasi oleh biaya variabel, yaitu lebih dari 90 persen dari total biaya, dengan bahan tanam dan tenaga kerja sebagai komponen biaya terbesar. Kedua sistem usaha tani menghasilkan pendapatan dan keuntungan yang secara statistik positif. Sistem tumpang sari menghasilkan total penerimaan, pendapatan, dan keuntungan per usaha tani yang lebih tinggi (Rp42.826.912; Rp25.751.983; dan Rp19.095.466) karena adanya tambahan penerimaan dari cabai, sedangkan sistem monokultur menghasilkan pendapatan dan keuntungan per hektar yang lebih tinggi (Rp203.169.808/ha dan Rp171.287.428/ha) karena produktivitas bawang merah yang lebih besar. Kedua sistem usaha tani layak secara finansial, dengan nilai R/C Ratio sebesar 2,30 (tumpang sari) dan 3,03 (monokultur), nilai ?/C Ratio sebesar 0,91 dan 1,71, serta produksi dan harga aktual berada di atas titik impas (BEP). Hasil Independent Sample t-test menunjukkan tidak terdapat perbedaan rata-rata R/C Ratio (Sig. = 0,218) maupun ?/C Ratio (Sig. = 0,207) yang signifikan antara kedua sistem, sehingga keduanya sama-sama menjadi pilihan yang layak bagi petani sesuai dengan kondisi lahan dan tujuan usaha taninya.

This research aims to: (1) analyze the cost structure, revenue, income, and profit of semiorganic shallot farming under intercropping and monoculture systems, (2) analyze the financial feasibility of both farming systems, and (3) analyze differences in the feasibility values between the two systems. The research was conducted in Nawungan Hamlet, Selopamioro Village, Imogiri Subdistrict, Bantul Regency during September–October 2025, covering one shallot growing season. The basic method used was descriptive quantitative research with a purposively determined location. Respondents were selected using convenience sampling, consisting of 45 shallot farmers, 28 of whom applied an intercropping system (shallot and chili) and 17 of whom applied a monoculture system. Cost, revenue, income, and profit were analyzed descriptively, while financial feasibility was analyzed using the Revenue-Cost (R/C) ratio, profit-cost (?/C) ratio, and Break Even Point (BEP) for production and price. Hypotheses were tested using the One-Sample t-test or One-Sample Wilcoxon Signed Rank Test (depending on the Shapiro-Wilk normality result), while differences between systems were tested using the Independent Sample t-test. The results show that variable costs dominated the cost structure of both systems, exceeding 90 percent of total cost, with planting material and labor as the largest cost components. Both systems generated statistically positive income and profit. The intercropping system produced higher total revenue, income, and profit per farm business (IDR 42,826,912; IDR 25,751,983; and IDR 19,095,466, respectively) due to additional revenue from chili, while the monoculture system produced higher income and profit per hectare (IDR 203,169,808/ha and IDR 171,287,428/ha) owing to higher shallot productivity. Both systems were financially feasible, with R/C ratios of 2.30 (intercropping) and 3.03 (monoculture), ?/C ratios of 0.91 and 1.71, and actual production and price above the BEP thresholds. The Independent Sample t-test indicated no statistically significant difference in R/C ratio (Sig. = 0.218) or ?/C ratio (Sig. = 0.207) between the two systems, so both are equally viable options for farmers depending on their land conditions and farming objectives.

Kata Kunci : bawang merah semiorganik, kelayakan finansial, pendapatan, struktur biaya, tumpang sari