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Lemon grass is one of essential oils that has been classified as a long time
developing. From the distillation of the leaves, lemon grass oil is obtained which is known in the world trade as Citronella Oil. The aim of this study was to analyze the income of lemongrass oil farmers in Suri Musara Village, Pantan Cuaca District, Gayo Lues District. The method used in this research is income analysis. The results showed that the area of respondent farmers' land was 1 Ha, the production costs in the form of agricultural inputs which had to be spent by farmers were Rp. 2,139,828, labor costs of Rp. 13,734,722, the cost of equipment and land rent is Rp. 8,064,444, the cost of producing lemongrass farming in the study area was Rp. 23,938,994, and the average income of lemongrass farmers during the 4 harvests is Rp. 17,331,250, the average net income of lemongrass farmers is Rp. 4,105,182. then the B C ratio is obtained at 1.75. This means that for every 1 rupiah spent by lemongrass farmers, it will generate a profit of 1.75. Because the value of B/C Ratio is greater than one (B/C Ratio> 1), farming is feasible