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This research is a survey study of 53 coconut sugar craftsmen in Batuanten Village, Cilongok District, Banyumas Regency. Batuanten village was chosen as the research location because the number of coconut sugar craftsmen there is at the most among 20 villages in Cilongok District. The objective of this study is to analyze income, costs and income distribution using method of analysis by calculating total income (TR = P x Q), total costs (TC = FV + VC), net income (Y = TR - TC) and calculating the Gini Index (GI)This analysis resulted: 1) overall, coconut sugar produced by respondents per month is 6,790.15 kg, the average respondent produces 128.12 kg. The selling price of sugar is between Rp11,000 to Rp18,000. The total income of respondents is Rp100,570,000 with an average of Rp1,897,547; 2) the total cost of production is Rp22,997,759 per month with an average of Rp433,920. The costs consist of total fixed costs (FC) of Rp3,364,425 with an average of Rp63,480 and total variable costs (VC) of Rp19,633,333, with an average of Rp370,440; 3) the total net income is Rp77,572,241 with an average of Rp1,463,627 which is still below the minimum wage for Banyumas Regency, i.e. Rp1,970,000; 4) The GI of the craftsmen is 0.22, indicating that the income distribution among the craftsmen is spread evenly.The overall implication is that the economic condition of coconut sugar craftsmen still does not meet the necessity of a decent living equal to the minimum wage. In order to increase the income of craftsmen, it is necessary to equalize selling prices that are profitable for craftsmen and doing side businesses, therefore the participation of the government is needed in order to improve production skills and the spirit of entrepreneurship for the family members of craftsmen.Keywords: Coconut sugar; Gini Index; Regional Minimum Wage; Decent Living Necessities; Entrepreneurship.

The paper considers models and mechanisms of resource allocation that are interpreted in a meaningful way either as problems of allocating costs for the implementation of a common project (program) between participants (investors) interested in this project, or as problems of distributing income or profits received from joint activities of several participants. Agents can be legal entities and individuals, as well as federal and local governments. Various mechanisms of distribution of costs (incomes) are given-priority, competitive, fair play mechanisms, etc.

A financial record from the United States Internal Revenue Collector's Office in Chicago, Illinois. This document includes income tax information for William A. Lee, dated September 13, 1865 and signed by the collector.

Housing affordability is a serious problem, but state and local regulatory reform is the solution, not federal tax subsidies.