Internal Rate of Return (IRR). Based on the results of research, on the interest rate of 24% is known
that the NPV is IDR 22.020. NPV value is much greater than 0 (zero). But at the interest rate 25%, the
value of NPV is - (IDR 165. 761). Thus the estimation of the IRR on Keprok SoE citrus farming is
done through setting interest rate of 24% and 25%. The results of the IRR calculation of Keprok SoE
citrus farming is 24.13% in which NPV equal to 0 (zero). Furthermore, because the IRR is greater than
the MARR, it is expected that the appropriate level of bank lending rate by 16% it can be concluded
that Keprok SoE citrus farming is viable to be developed based on economic considerations.