THE ANALYSIS OF “LEE GUNA” STRAW MUSHROOM FARMER’S INCOME IN RUKOH, SYIAH KUALA, BANDA ACEH Rian Ramadhan / Agribusiness / Syiah Kuala University ABSTRACK Straw Mushroom is a developed commodity to increase the income of society, district and also to improve nutrient needs. Straw mushroom business is one of promising business because the society interest in consumption of straw mushroom is increasing all the time, so that it gives positive aspects in developing straw mushroom business. Straw mushroom development business is encouraging mushroom business in Indonesia, it is not only for eating but also to be cultivated and became one promising business. This also has done by “Lee Guna” straw mushroom farmer in Rukoh, Syiah Kuala, Banda Aceh. Eventhough this has not been managed and developed maximally. The aim of this research is to analyze “Lee Guna” straw mushroom farmer’s income. It has been done by purposive sampling. There are primer and secondary data. The data analysis used in this research is income analysis, revenue cost ratio (R/C), and Return of Investment (ROI). The result of this research is showed that “Lee Guna” straw mushroom business is giving profit. It showed in income ratio 8.966.273 IDR per month. It has been confirmed by ratio analysis R/C, the ratio is 1,5 which is bigger than 1 so that it can be confirmed this business is good and acceptable to be cultivated. In the use of asset efficiency or ROI in this business has 51,92% value, indicates from 100 IDR asset, will be gained 51,92% IDR profit. Therefore this business is efficient to develop and profitable. Key Words: Income Analysis, straw mushroom, farmer.