Community Forest is a scheme that aims to empower local communities and provide access to manage protected or production forest areas. The pine sap commodity is one of the sources of livelihood for the community by utilizing existing access. Financial ratio analysis is very important to determine the value added of marketing margins and profit margins from the pine sap commodities that have been turned into a product. Respondents were selected based on people who worked as pine sap collectors,

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... rom farmers to the pine sap processing industry who bought and processed the pine sap products. The results showed that the pine sap processed by the pine sap processing industry was in the form of gondorukem and turpentine which were then marketed to international markets, namely India, Vietnam, and China with different financial ratios for each business actor.