This study aims to understand the pattern of partnership which implemented between the partner farmers and sugar factory, discovering the advantages of partnership for partner farmers, calculating the cost of production, the receipt, income and profit of sugarcane partner farmers in the system of partnership. The determination of the location is done purposively (purposive). The sampling method using the simple randem method by taking 35 of partner farmers. The system of partnership that carried out by the farmers and Trangkil Sugarcane Factory is included in Agribusiness Operational Cooperation (AOC). With the presence of partnership system that applied between the Sugar Factory and Partner farmers is considered beneficial for the partner farmers and those benefits including; social benefits, economic benefits, and technical benefits. The production cost of sugarcane in one planting season on 7,96 ha of land is equal to Rp. 67.955.001.-. The receipts is Rp. 88.123.053,.-. The income is Rp. 29.224.626,- and the profit is up to Rp. 20.168.052.