<![CDATA[ABSTRAKTujuan penelitian ini adalah untuk menganalisis struktur biaya produksi, penerimaan, pendapatan, dan perbandingan penerimaan dan biaya pada usaha ternak sapi potong dalam Program IB di Kecamatan Tilongkabila Kabupaten Bone Bolango. Populasi penelitian ini adalah peternak sapi potong yang tersebar di 14 desa dan sebagai sampel adalah peternak akseptor IB. Penentuan desa sampel dalam penelitian dilakukan melalui purposive sampling secara bertingkat yaitu 6 desa dengan peternak akseptor IB tertinggi, sedang, dan rendah. Hasil penelitian menunjukkan bahwa struktur biaya produksi usaha ternak sapi potong dalam Program IB di Kecamatan Tilongkabila, meliputi: penyusutan kandang, bibit, pakan, inseminasi buatan, obat dan vitamin dengan total biaya sebesar Rp 7.626.640 per ekor. Penerimaan peternak sebesar Rp 15.903.947 per ekor masih tergolong rendah karena tingkat penjualan ternak yang masih rendah yaitu hanya 1 - 2 ekor. Pendapatan peternak sapi potong sebesar Rp 8.277.307 per ekor dengan R/C Ratio sebesar 2,1 yang berarti bahwa setiap rupiah yang dikeluarkan memberikan penerimaan sebesar Rp 2,1. Berdasarkan kriteria R/C Ratio > 1, maka usaha ternak sapi potong dalam Program IB di Kecamatan Tilongkabila terkategori menguntungkan.Kata Kunci: Pendapatan Peternak, Sapi Potong, Inseminasi Buatan ABSTRACTThe aim of this research is to analyze the structure of production costs, revenues, income, and the comparison of revenues and costs in beef cattle farming in the AI Program in Tilongkabila District, Bone Bolango Regency. The population of this study were beef cattle breeders spread across 14 villages and the samples were AI acceptor breeders. Determination of the sample villages in the research was carried out through multilevel purposive sampling, namely 6 villages with the highest, medium and low AI acceptor breeders. The research results show that the production cost structure of the beef cattle business in the AI Program in Tilongkabila District includes: depreciation of pens, seeds, feed, artificial insemination, medicine and vitamins with a total cost of IDR 7,626,640 per head. Farmers' income of IDR 15,903,947 per head is still relatively low because the level of livestock sales is still low, namely only 1 - 2 heads. The income of beef cattle breeders is IDR 8,277,307 per head with an R/C Ratio of 2.1, which means that every rupiah spent provides income of IDR 2.1. Based on the R/C Ratio > 1 criteria, the beef cattle business in the AI Program in Tilongkabila District is categorized as profitable.Keywords: Farmer Income, Beef Cattle, Artificial Insemination]]>
