Penelitian ini bertujuan untuk menganalisis pendapatan dan kelayakan usaha budidaya tumpangsari yang dilakukan oleh kelompok tani atau Lembaga Masyarakat Desa Hutan (LMDH) di RPH Tonjong BKPH Ciledug KPH Kuningan. Penelitian menggunakan metode survei melalui kuesioner dan wawancara kepada 85 petani penggarap. Data dianalisis menggunakan perhitungan pendapatan bersih, kontribusi pendapatan, Return Cost Ratio (R/C), Benefit Cost Ratio (B/C), serta Break Even Point (BEP).
Hasil penelitian menunjukkan bahwa komoditas tumpangsari seperti jagung, kacang panjang, padi, dan leunca memberikan keuntungan yang layak secara finansial. Total pendapatan seluruh petani mencapai Rp 1.258.000.000 per musim tanam dengan rata-rata pendapatan Rp 14.800.000 per petani. Nilai R/C ratio 2,25 sedangkan nilai B/C ratio 1,25, menunjukkan bahwa seluruh komoditas layak diusahakan. Analisis BEP memperlihatkan bahwa harga dan volume produksi aktual jauh di atas titik impas, sehingga usaha tergolong aman dan berpotensi dikembangkan. Kontribusi tumpangsari terhadap total pendapatan rumah tangga mencapai 69%, menjadikan sistem ini sumber ekonomi utama masyarakat.
Secara keseluruhan, kegiatan tumpangsari pada lahan PHBM terbukti mampu meningkatkan pendapatan, memperluas peluang kerja, dan memperkuat kemandirian ekonomi petani. Meskipun demikian, peningkatan kapasitas teknis, dukungan sarana produksi, serta akses pemasaran masih diperlukan untuk mengoptimalkan hasil usaha tumpangsari di kawasan hutan.
Kata kunci: Kelayakan Usaha, Kontribusi Ekonomi, LMDH, Pendapatan Petani, Tumpangsari.

This study aims to analyze the income and economic feasibility of intercropping farming carried out by farmer groups or the Forest Village Community Institution (LMDH) in RPH Tonjong, BKPH Ciledug, KPH Kuningan. A survey method was employed using questionnaires and interviews involving 85 farmer respondents. The data were analyzed using net income calculation, income contribution analysis, Return Cost Ratio (R/C), Benefit Cost Ratio (B/C), and Break Even Point (BEP).
The results show that intercropping commodities such as corn, long beans, rice, and leunca provide financially feasible and profitable outcomes. The total income of all farmers reached IDR 1,258,000,000 per planting season, with an average income of IDR 14,800,000 per farmer. The R/C ratio value is 2.25, while the B/C ratio value is 1.25, indicating that all commodities are economically viable. BEP analysis demonstrates that actual production and selling prices are far above the break-even point, suggesting that the business is secure and has strong development potential. Intercropping contributes 69% to total household income, making it the primary economic source for the community.
Overall, intercropping within the PHBM scheme significantly enhances farmers' income, creates employment opportunities, and strengthens local economic resilience. However, improvements in technical capacity, production inputs, and market access are needed to further optimize the economic benefits of intercropping systems in forest areas.
Keywords: Economic Contribution, Farmer Income, Feaability Analysis, Intercropping, LMDH.