Income Analysis and Break-Even Point of Mustard (Brassica juncea L.) Business: A Case Study of the Lubuk Makmur and Tani Makmur Farmer Groups in Mugirejo Village, Samarinda City, Indonesia

Horticulture is a field that has great potential to be developed in the agricultural sector, because it has advantages that are much higher than other commodities, such as high economic value and significant added value. The prospects for farming in Samarinda City have good prospects and most vegetable farmers rely on income from mustard farming. The research aims to analyze production costs and receipts as well as income from mustard greens farming in Mugirejo Village, Sungai Pinang District, Samarinda City. This research was conducted for four months starting from March 2024 to June 2024. The research was conducted at the Lubuk Makmur and Tani Makmur Farmers Groups, Mugirejo Village, Sungai Pinang District, Samarinda City. The method used in sampling was purposive sampling with a sample size of 22 respondents. The data analysis method used was an analysis of production costs, revenues, income, and BEP. The results of this study indicate that the duration of mustard cultivation from land preparation to harvesting in one mustard planting season is 40 days, with a planting area of ​​0.755 m2 or 0.034 ha, farmers spend production costs to run mustard farming activities of IDR 1.269.916,63 respondents-1 planting season-1 or IDR 40.976.680,00 respondents-1 planting season-1 ha-1. The average income received by mustard farmers is IDR2.642,471.59 respondents-1 planting season-1 or IDR 85.419.034,09 respondents-1 planting season-1 ha-1. The average income received by farmers in running mustard farming in the research area is IDR1.372.554,96 respondents-1 planting season-1 or IDR39.994.979,00 respondents-1 planting season-1 ha-1. The BEP selling price and BEP production volume of mustard farming in Mugirejo Village are respectively IDR8,696.39 kg-1 and 81.20 kg-1. The BEP value is smaller than the average selling price and production values, so it can be concluded that mustard farming is profitable.