Community Forest is a scheme that aims to empower local communities and provide access to manage protected or production forest areas. The pine sap commodity is one of the sources of livelihood for the community by utilizing existing access. Financial ratio analysis is very important to determine the value added of marketing margins and profit margins from the pine sap commodities that have been turned into a product. Respondents were selected based on people who worked as pine sap collectors, from farmers to the pine sap processing industry who bought and processed the pine sap products. The results showed that the pine sap processed by the pine sap processing industry was in the form of gondorukem and turpentine which were then marketed to international markets, namely India, Vietnam, and China with different financial ratios for each business actor.
IntroductionFood security is a significant issue in efforts to fulfill food needs and community welfare. Fulfilling food needs is a challenge because Indonesia is an archipelagic country. In addition, the geographical area of Indonesia is the cause of differences in soil conditions and suitability for certain types of food (Nurhemi et al., 2014). One of the efforts to strengthen food security is to improve the efficiency of marketing products that support food security (Baladina et al., 2014).One of the leading commodities to support national food security is sugar palm. This commodity produces palm sugar, one of the superior regional commodities in the Sinjai Regency, South Sulawesi. Palm trees can be utilized in almost all tree parts, including the fruit and roots, as medicinal ingredients. Of all these palm derivative products, palm sap as an ingredient for palm sugar production is a derivative product that has the most incredible economic value (Murtado et al., 2014). Palm sugar has many advantages compared to cane sugar because it has a more diverse nutritional content, antioxidant properties, low glycemic index, and good health benefits (Heryani, 2016).In implementing palm sugar business management, the problem faced is the management that has not been integrated from upstream (supply of raw materials) to downstream (commercialization of products). For this reason, integration of control is needed starting from the procurement and availability of palm sap raw materials as the only source of raw materials, processing palm sugar products, and distributing products to consumers. The business development strategy is carried out by analyzing performance. One of the performance measurement methods that can be used is a Balanced Scorecard method which combines four perspectives, namely one financial and three non-financial perspectives: customers, internal business processes, learning (Riana, 2017); (Prasad, et al. 2021), which is very suitable to be used because it emphasizes not only the financial aspect but also the non-financial aspect (Sirajuddin et al. 2021). The Balanced Scorecard is a new system within the scope of management, which has the concept of measuring business MakkarennuLecturer,
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