This study aims to determine the income, income, profits, feasibility of coconut sugar home industry business and to know the level of expenditure of coconut sugar home industries. the determination of the research location was chosen purposively. The sample used amounted to 78 respondents with the method proportional random sampling. Data was collected during October 2018 with interviews, observation and documentation. The costs incurred at the time of the study were divided into two, namely implicit costs of Rp. 478,070 and explicit costs of Rp. 279,018. The results of the study showed that the average coconut sugar production was 35.65 Kg at a price of Rp. 16,667. the total income of the coconut sugar home industry is Rp. 313,905 per seven times production with a profit of minus Rp. 163,165. The R / C ratio of the business of coconut sugar home industry in the village of Hargowilis, Kokap District, Kulon Progo Regency is 0.8, so the coconut sugar home industry is not worth the effort