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The purpose of this research was to know the income and the value efficiency of oil palm farm (Elaeis guineensis Jacq.) in Makmur Jaya village, Kongbeng Sub-district, the regency of East Kutai. The sample was taken randomly using Proportional Random Sampling. There were 41 respondents from 516 farmers. The data collection was done by interviewing 41 oil palm farmers in Makmur Jaya village, Kongbeng Sub-district, the regency of East Kutai that becomes the respondents directly. The data needed for the research is premier data that taken directly from the research field and the secondary data was gotten from the library study, the related agency and other sources that relate to this research. The data was processed and analyzed using income analysis and R/C Ratio. Based on the observation result of 41 respondents, the oil palm Fresh Fruit Bunches (FFB) is 1,691,694.00 kg year-1 with the average per respondent 41,260.83 kg year-1 oil palm Fresh Fruit Bunches (FFB) and price sale Rp 1,380.4 kg-1. Therefore, the revenue that gotten is Rp 2,335,214,397.60 year-1 with the average per respondent is Rp 56,956,448.72 year-1. The total of product cost is Rp 620,478,205.20 year-1 with average per respondent is Rp 15,133,614.76 year-1. The obtained results palm farm income is Rp 1,714,736,192.40 year-1 with the average per respondent is Rp 41,822,833.96 year-1. The value average R/C Ratio that gotten is 3.76 which means that the farm oil palm is getting profit.
Key words : Income, Value Efficiency, Oil palm Farm
