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This study aims to determine: (1) The average amount of costs incurred in soybean farming per hectare per one planting season in Kertajaya Village, Mangunjaya District, Pangandaran Regency. (2) The average amount of revenue and average income received by farmers per hectare per planting season in Kertajaya Village, Mangunjaya District, Pangandaran Regency. (3) The average R / C of soybean farming per hectare per one planting season in Kertajaya Village, Mangunjaya District, Pangandaran Regency. This type of research is a survey method by taking a case in Kertajaya Village, Mangunjaya District, Pangandaran Regency ,. Respondents in this study were farmers who carried out soybean farming in Kertajaya Village with a total of 319 people which was a 10% error rate from a population of 76 people from soybean farmers taken by simple random sampling.The results of the analysis show that: (1) The average total cost of soybean farming in Kertajaya Village, Mangunjaya District, Pangandaran Regency per hectare per planting season is Rp5,538,134.19. (2) The average income of soybean farming in Kertajaya Village, Mangunjaya District, Pangandaran Regency per hectare per planting season is Rp. 10,466,589.06 and the average income in one planting season is Rp 4,928,454.87. (3) The average R / C per hectare per one planting season is 1.89, which means that soybean farming in Kertajaya Village, Mangunjaya District, Pangandaran Regency is profitable and feasible to be cultivated.

ANALISIS USAHATANI KOMODITAS KACANG KEDELAI (Glycine max) (Suatu Kasus di Desa Kertajaya Kecamatan Mangunjaya Kabupaten Pangandaran)