Tujuan penelitian ini adalah untuk mengetahui biaya produksi penerimaan dan tingkat keuntungan petani sayuran sebelum dan selama pandemi Covid-19 di Kota Tarakan. Jenis penelitian ini adalah Kuantitatif. Penelitian ini di lakukan dalam rangka pengumpulan data dengan mengambil populasi dan sampel sebanyak 20 responden petani sayuran berdasarkan data yang penulis ambil di lapangan yaitu di Kelurahan Kampung Enam dan Kelurahan Karang Harapan. Teknik analisis yang digunakan adalah Deskriptif Statistik. Hasil penelitian ini yaitu terjadi perubahan biaya produksi petani sayuran di Kota Tarakan,Biaya produksi petani sayuran sebelum pandemi covid-19 dengan rata rata Rp. 1.600.000 sedangkan biaya produksi selama pandemi covid-19 rata-rata Rp 975.000 terdapat penurunan sebesar Rp. 1.000.000, sedangkan penerimaan petani sayuran sebelum pandemi covid-19 nilai rata-rata Rp. 3.850.000 penerimaan petani sayuran selama pandemi covid-19 nilai rata-rata Rp. 2.000.000, ditinjau dari tingkat keuntungan petani sayuran sebelum pandemi covid-19 nilai rata-rata Rp. 2.250.000, sedangkan selama pandemi covid-19 nilai rata-rata Rp. 1.025.000. Namun jika berdasarkan rasio biaya produksi sebelum dan selama pandemi covid-19 serta penerimaan petani sayuran sebelum dan selama pandemi covid-19 bahwa tidak terdapat perubahan yang cukup berarti pada biaya produksi serta penerimaan petani sayuran sebelum dan selama pandemi covid-19 di Kota Tarakan. Biaya produksidan penerimaan rata-rata sebelum pandemi covid-19 yaitu 41%, sedangkan biaya produksi dan penerimaaan rata-rata selama pandemi covid-19 adalan 49%, jadi biaya produksi dan penerimaan sebelum dan selama pandemi covid-19 penerimaan tingkat keuntungan sebesar 8%.

Kata Kunci: Biaya Produksi, Deskriptif Statistik, Tingkat Keuntungan, Penerimaan, Petani Sayuran

The purpose of the research was to determine the cost of production and profit levels of vegetable farmers before and during the Covid-19 pandemic in Tarakan. The type of the research was quantitative. The population and sample of the research were vegetable farmers with 20 respondents which located in sub-district of Kampung Enam and sub-district of Karang Harapan The analysis technique used was a statistic descriptive. The results of the research were changes in the production costs of vegetable farmers in Tarakan. The production costs of vegetable farmers before the Covid-19 pandemic were an average of Rp. 1,600,000 and the production costs during the Covid-19 pandemic were an average of Rp. 975,000, there was a decrease of the production costs Rp. 1,000,000, while the average income of vegetable farmers before the Covid-19 pandemic was Rp. 3,850,000. The average income of vegetable farmers during the Covid-19 pandemic was Rp. 2,000,000. The profit level of vegetable farmers before the Covid-19 pandemic was Rp. 2,250,000, while The profit level of vegetable farmers during the Covid-19 pandemic was Rp. 1,025,000. However, based on the ratio of production costs before and during the Covid-19 pandemic as well as the income of vegetable farmers before and during the Covid-19 pandemic that there was no significant change in the production costs and income of vegetable farmers before and during the Covid-19 pandemic in Tarakan. The average production costs and income before the covid-19 pandemic were 41%, while the average production costs and income during the covid-19 pandemic were 49%, so the production costs and income before and during the covid-19 pandemic got a profit level of 8%.