ANALISIS KELAYAKAN FINANSIAL BUDIDAYA ALPUKAT PADA PETANI MITRA DI PT. AGROSARI MANUNGGAL, DESA TURIREJO, KECAMATAN LAWANG, KABUPATEN MALANG

Avocado is a tropical plant that is widely cultivated in Indonesia. Avocados are rich in nutrients and bioactive components that are beneficial for health, both the flesh, seeds and skin. Avocados are the most expensive fruit determined by the Minister of Agriculture. With these facts, it can be assumed that avocado farming is an effective business for farmers to undertake because the selling price is high. The research aims to analyze the financial feasibility of avocado cultivation in Turirejo Village, Lawang District, Malang Regency. The research was conducted in Turirejo Village, Lawang District, Malang Regency. The research was carried out purposively. The sampling technique used the method (Quota Sampling), the total sample was 16 respondents. Primary data was analyzed using quantitative descriptive analysis with Net Present Value (NPV) and Internal Rate of Return (IRR). Secondary data complements, supports and strengthens those obtained from journals, books and theses that are relevant to this research. The avocado yield shows an initial investment cost of Rp. 235,445,848. Total operational costs per production are IDR 237,133,946. The income received by farmers at PT Agrosari Manunggal is Rp. 4,104,630,000. The financial feasibility of avocado cultivation is shown by the NPV value of 4,940,887. The calculation results obtained an IRR value of -106%, meaning that avocado farming is feasible to develop.