Tujuan dalam penelitian ini yaitu 1). Bagaimanakah proses produksi gula kelapa usaha skala rumah tangga bapak Imam Ahmadi, 2). Berapakah nilai profitabilitas produksi gula kelapa usaha skala rumah tangga bapak Imam Ahmadi, 3). Berapakah nilai tambah produk gula kelapa gula kelapa usaha skala rumah tangga bapak Imam Ahmadi. Lokasi penelitian di RT 20 Desa Gunung Putih Kecamatan Tanjung Palas Kabupaten Bulungan Provinsi Kalimantan Utara. Pemilihan lokasi dilakukan secara sengaja. Metode penentuan sampel dilakukan secara sengaja (Purposive Sampling). Jenis data dalam penelitian yaitu data kualitatif dan data kuantitaif. Berdasarkan sumber data yaitu data primer dan data sekunder. Proses produksi gula kelapa usaha skala rumah tangga bapak meliputi penyiapan bahan, alat, proses pengolahan meliputi penyadapan nira, pemasakan, pencetakan dan pengemasan gula kelapa. Nilai profitabilitas produksi gula kelapa usaha skala rumah tangga bapak selama satu bulan produksi sebesar 2,30%>0 kriteria menguntungkan. Nilai tambah produk gula kelapa gula kelapa usaha skala rumah tangga bapak Imam Ahmadi menggunakan metode hayami selama satu bulan proses produksi sebesar Rp.364,20>0 maka dapat memberikan nilai tambah (positif).
Kata Kunci: Proses Produksi Gula Kelapa, Nilai Tambah dan Profitabilitas

In Gunung Putih Village, without processing coconut juice into coconut sugar, the selling price of coconut fruit will be very low. Besides, the coconut sugar HOUSEHOLD-SCALE business belonging to Mr. Imam Ahmadi still does not have the bookkeeping related to expenses for production processes and even Mr Imam Ahmadi does not know the profit percentage obtained from the expensed capital. This research aims to figure out; 1). The production processes of coconut sugar household-scale business belonging to Mr. Imam Ahmadi; 2). The probability value of coconut sugar household-scale business belonging to Mr. Imam Ahmadi; 3) the added value of coconut sugar household-scale business belonging to Mr Imam Ahmadi. This research was conducted in RT 20, Gunung Putih Village, Tanjung Palas district , Bulungan regency. The research location and samples were intentionally selected. This research used both qualitative and quantitative data. The data were collection using questionnaire and documentation, the coconut sugar production process included the preparation of materials, equipment and packaging. The profitability value of coconut juice tapping, cooking, molding, and packaging. The profitability value of coconut sugar production month in household-scale business belonging to Mr. Imam Ahmadi for one production month was 2.30%>0 and classified into profitable. The added value of coconut sugar. Product produced by the household-scale business belonging to Mr. Imam Ahmadi used hayami method was IDR 364.20>0 and considered giving a positive added value. Keyword: Coconut Sugar Production Process, Added Value, Profitability, Acknowledging