Commodity Cattle Cow Milk have potency development promising business, can seen from needs milk national in 2019 amounted to 4,332,880 tons [1] only capable only 22% fulfilled of total production Fresh Milk Inside country. Above potential not yet including production meat cow milk male who can reach weight life more from one ton per head, plus results side in the form of fertilizer organic and biogas. That thing influence that effort cattle cow milk very need for developed by seriously, can started with effort self-sufficiency milk a cow that no direct will help effort self-sufficiency meat as well as next with agriculture organic and development energy alternative to biogas.

Increasing the production and quality of cow's milk is the main focus in order to increase the income of dairy cattle business actors, most of whom are smallholder farmers. The management of the dairy cattle business must already refer to certain operational standards, in other words, the dairy business must lead to a commercial business and be able to compete with other livestock businesses. Understanding of dairy cattle business management can be focused on providing technology, which can increase business results [2] Increasing dairy cattle business results will encourage sustainable business growth, even the greater the business results obtained, the growth that occurs can be doubled.

The dairy farming business in Indonesia in recent years has not been able to develop due to several internal and external factors that cause low livestock productivity and income of dairy farmers. The performance of dairy cattle production at the time of this study only reached 7-10 liters/head/day. Poor management, livestock raising techniques and inappropriate business managerial aspects lead to low milk production and quality, low productivity and efficiency and low income of dairy farmers [3]. Pacet District is a dairy cattle development area in Mojokerto Regency with a population of dairy cattle reaching 1752 heads in 2020 (Central Bureau of Statistics). Cepokolimo Village, Pacet District, is a center for cow's milk production with a population of 523 heads and the highest milk production is in Pacet District. The average daily cow's milk production in Cepokolimo Village reaches 1,500 kg from ±125 lactating mothers. In general, dairy cattle businesses run by member breeders who are members of farmer groups tend to be home industries with 2-3 dairy cows each and the technology used is simple so that milk production is low. In addition, farmers have limitations in growing their business. This makes farmers do not calculate the cost of production inputs incurred for the business as well as the income earned [4].

Research on the profitability and efficiency of dairy cattle business is very important to be carried out as a material consideration in making decisions about the use of technology with the aim of increasing production while increasing the profitability of farmers. In the face of uncertain environmental conditions, a farmer must be able to allocate the production factors used in such a way that his business can reach an efficient level and obtain sufficient profitability to support his family [5] and at the same time maintain a sustainable livelihood.

Breeders run a simple dairy cattle business with limited capital. Breeders in the management of dairy cattle expect as much income as possible, the income of farmers is strongly influenced by the amount of production and productivity obtained. The production and productivity of the dairy cattle business in Cepokolimo Village is still low which results in the income obtained is not proportional to its maintenance, so that the net income obtained by farmers is low. Dairy cattle business can be developed into a modern livestock business so that production and productivity can be optimal.

Constraints faced by farmers in cultivating their livestock are related to limited capital and equipment, knowledge of market information and information technology, skills, policies and supporting institutions. By looking at the current population, it is necessary to consider whether the business is still feasible or not to be run in Cepokolimo Village, Pacet District, Mojokerto Regency. The level of milk prices in Cepokolimo Village is influenced by traders who come to buy milk. In this case, farmers directly sell milk products to collectors or cooperatives, intermediary traders or wholesalers so that farmers have a weak level of supply because prices are more influenced by buyers. The drastic drop in milk prices was due to the lack of demand from factories or cooperatives due to the impact of the pandemic. In Cepokolimo Village, Pacet District, Mojokerto Regency, breeders do not have documents or business records ranging from maintenance to the harvest process so that farmers will find it difficult to know the analysis of their farming.

This study aims to analyze the income of the dairy cattle business and to analyze the profitability of the dairy cattle business in Cepokolimo Village, Pacet District, Mojokerto Regency.

Election location study conducted by accidentally in the village Cepokolimo, District Pacet, Regency Mojokerto. Determination location research in the village Cepokolimo, District Pacet, Regency Mojokerto chosen with a number of consideration as location research. Subdistrict Pacet chosen Becomes location study on consideration is region agropolitan with commodity main milk cows experiencing difficulty for develop effort, can seen from productivity milk and population cow Dairy in the District Pacet especially in the village Cepokolimo who don't there is enhancement During two decade last. The sample in the study was 10 farmers each member so that a total of 50 farmers were sampled. Considerations for sampling are:

• Dairy farmers who have 2 or more cattle, so it is possible for farmers to still produce milk if one of the cows is dry

• Breeders whose main income is from the dairy farming business, namely farmers who focus on running a dairy cattle business not as a side business

• Breeders are members of livestock groups and cooperatives formed as a forum for developing dairy cattle businesses

• The age of the respondents is 17-60 years, this is because at that age it is assumed that they are still able to understand and respond to the questions asked in the questionnaire

The analysis to analyze the income needs to calculate the total cost of the dairy farmer's business [6]:

TC = FC+VC

Where:

TC :         Total Cost

FC :         Fixed Cost

VC :         Variable Cost

To calculate the income of a dairy farmer as follows:

TR = Y×Py

Where:

TR :         Total Revenue

Y    :         Production

Py :         Price

To calculate the income of a dairy farmer as follows:

Pd = TR-TC

Where:

Pd :         Farming Income

TR :         Total Revenue

TC :         Total Cost

To calculate the profitability analysis using NPM (Net Profit Margin) dairy cattle business as follows:

Advantages

The difference between the production value and the total cost of production.

• If NPM (Net Profit Margin) > 5% then the farm is profitable

• If NPM (Net Profit Margin) < 5%, the farm is not profitable

Analysis of Dairy Cattle Business Income in Cepokolimo Village

The income of the dairy farmer is the difference between the total revenue and the total cost, there are various profits after deducting the production costs and labor costs incurred by the respondent farmers. For more details about the average income, production costs, labor costs and net profits obtained by dairy farmers in Cepokolimo Village, Pacet District, Mojokerto Regency for each respondent in the research area (Table 1).

Based on Table 1, it can be seen that the income of the dairy farming business in Cepokolimo Village, Pacet District, Mojokerto Regency is by adding up the costs of both fixed costs and variable costs. Income describes the profits obtained from the dairy farming business by each farmer per year. The average income of dairy farming is Rp. 94,591,600 per year. From these data, it can be seen that the total revenue is greater than the total cost of production used, this indicates that the income of dairy farmers can cover all costs incurred and the income earned can meet the needs of the farmer's life. The greater the costs incurred in the production process, the smaller the income received and vice versa, the less production costs used, the more income the farmer will get.

Table 1: Average Annual Income of Dairy Cattle Breeders in Cepokolimo Village, Pacet District, Mojokerto Regency

Source: Data analyzed, 2022

Different incomes between breeders are due to differences in the number of cows owned by farmers, the more cattle owned by farmers, the greater the income received by farmers. The amount of this income is sufficient and can be said to be successful because the costs incurred both fixed costs and variable costs can be paid off, besides that farmers also get the difference in profit or profit. The profits obtained by farmers vary according to the number of respondents' dairy cattle. Based on the results of interviews with respondents, climatic conditions and conditions for dairy cattle in the area are very good for dairy farming because the climate conditions are always in a highland state even though it is in the dry season so that it does not become an obstacle for the people in the area. In addition, according to Field Agricultural Extension Officers, farmers in the research area are less responsive in adopting agricultural technology, especially in the field of dairy cattle cultivation. So that the profits obtained are still not optimal, because they have not received 100 percent profit.

The low income of farmers is influenced by many factors ranging from the level of knowledge of farmers is still low because the average level of education is elementary School Graduates (SD) and even some who have never attended education so that farmers do their business only by relying on experience, not involving modern technology.

Most of the farmers in Cepokolimo Village, Pacet District, Mojokerto Regency, even 80% are still in the subsistence category where the breeders do not really think about how to get high profits but the important thing is that dairy cattle can produce enough to support their families. Because the people of Cepokolimo Village are people who are very thick with their culture where there are still many people who believe in traditions that are passed down from generation to generation.

Profitability Analysis of Dairy Cattle Business in Cepokolimo Village

Profitability is the company's ability to earn profits through its business operations using the company's assets. Another definition states that profitability shows the company's ability to generate profits and measure the level of operational efficiency and efficiency in using its assets. Profitability used in this study is NPM (Net Profit Margin. Profitability analysis is needed to determine the profit earned in the business and profitability analysis can also be used as a measuring tool to determine the development of the business being run. Kasmir [7] NPM is the division between profits divided by the number of sales where:

• If NPM (Net Profit Margin) > 5%, then it is profitable to work on it

• If NPM (Net Profit Margin) < 5% then it is not profitable to work on it

The analysis of the profitability of the dairy farming business in Cepokolimo Village, Pacet District, Mojokerto Regency, the research area can be seen in Table 2.

Table 2: Annual Profitability of Dairy Cattle Breeders in Cepokolimo Village, Pacet District, Mojokerto Regency

Source: Primary data analysis processed by SPSS, 2022

Based on Table 2, it can be seen that the profit or net profit obtained by dairy farmers is Rp. 94,591,600 and average sales of Rp. 200,176,000, so that the NPM (Net Profit Margin) is 38.99%. This indicates that if the NPM is greater than 5%, which is 38.99%, it can be said that the dairy farming business in Cepokolimo Village, Pacet District, Mojokerto Regency is efficient and profitable to implement. According to the opinion of Mukson et al. [3] that the greater the level of profit, the better the management in managing the company. According to Simamora [8] that profitability is the company's ability to earn a profit in relation to sales.

This is because sales and net profit after tax also increased and decreased. In addition to net profit after tax and sales, an important factor that must be considered is the cost of a dairy farming business. Increasing sales by reducing costs or reducing variable and fixed costs can increase the profitability of a dairy farming business. The higher the net profit margin, the higher the profitability provided that the increase in sales in the dairy farming business must be accompanied by variable and fixed cost control.

Farming investment analysis in this study uses one year investment age. In this study, breeders maintain broodstock ranging from 3 to 9 years. The length of time to maintain broodstock depends on the condition of the livestock and the social interests of the breeder. This means that if farmers need cash, farmers who do not have calves or other male cattle will sell their broodstock but there are also breeders who keep their broodstock because they have good productivity. Usually cattle are sold for school fees, medical expenses and expenses for family events. It is assumed that the productive age of 5 years of broodstock is based on the experience of breeders for good quality brooders they can maintain for approximately 9 years. Based on the biological ability of cattle, an average female cow has a reject age of approximately 10 years [9].

Based on study Analysis Cattle Business Profitability Dairy in the Village Cepokolimo Subdistrict Pacet Regency Mojokerto which has conducted so could concluded that:

• Income effort farm cow milk in the village Cepokolimo, District Pacet, Regency Mojokerto consist from cost variable farmer cow milk in one year i.e., the average is IDR 103,374,400 per year, while cost permanent i.e. the average is IDR 2,210,000 per year. Total costs incurred by farmer paddy in one year i.e., the average is IDR 105,584,400 per year. The results of the average production volume of sales milk produced that is as much as 32,960 liters and multiplied with average price sell milk per liter that is IDR 5,684 per liter and the average total income of farmers cow milk as big as IDR 200,176,000 per liter per year. Income effort farm cow milk average of IDR 94,591,600 per year. The size income already enough adequate and could said succeed because expenses incurred good cost permanent nor cost variable could paid off, apart that farmer also get difference profit or profit

• Profit or profit net earned farmer cow milk as big as Rp . 94,591,600 dan average sales of Rp. 200,176,000, so that NPM (Net Profit Margin) is obtained of 38.99%. This thing signify if NPM is more big from 5% that is 38.99% can said that effort farmer cow milk in the village Cepokolimo, District Pacet, Regency Mojokerto efficient and profitable for implemented

1. Badan Pusat Statistik. Jumlah Penduduk Miskin di Indonesia Tahun 2017-2020. Badan Pusat Statistik, 2020.

2. Rusdiana, S. et al. “Integrasi Usaha Tanaman Pangan dan Sapi Potong Secara Analisis Keuntungan pada Petani Transmigran di Bengkulu Tengah.” Jurnal Veteriner, vol. 20, no. 1, 2019, pp. 74-86.

3. Mukson, T. et al. “Faktor-Faktor yang Mempengaruhi Kinerja Usaha Ternak Sapi Perah Rakyat di Kecamatan Getasan Kabupaten Semarang.” Seminar Nasional Kebangkitan Peternakan, 2009, pp. 339-345.

4. Dolewikou, R.L. et al. “The Profitability Analysis of Dairy Cattle Business on the Group of Dairy Farmers in West Ungaran District Semarang Regency.” Journal of Indonesian Tropical Animal Agriculture, vol. 41, 2016, pp. 216-223.

5. Fauzan, M. “Efisiensi Ekonomi Usahatani Padi Lahan Kering di Kabupate           -n Lampung Selatan.” AGRIMOR, vol. 5, no. 3, 2020, pp. 46-48.

6. Soekartawi. Analisis Usahatani. UI-Press, Jakarta, 2006.

7. Kasmir. Analisis Laporan Keuangan. Jakarta: Raja Grafindo Persada, 2016.

8. Simamora, H. Manajemen Pemasaran Internasional. Vol. 1, Jakarta: Salemba Empat, 2000.

9. Soekardono. Ekonomi Agribisnis Peternakan: Teori dan Aplikasinya. Penerbit Akademika Pressindo, Jakarta, 2009.