Usaha tambak tradisional merupakan bentuk budidaya perikanan yang masih mengandalkan cara konvensional, seperti penggunaan teknologi minim, sistem pengelolaan sederhana, dan ketergantungan pada kondisi alam. Penelitian ini bertujuan menganalisis produktivitas dan kelayakan ekonomi usaha tambak tradisional di Kalimantan Utara, dengan studi kasus pada petambak di Kota Tarakan. Penelitian menggunakan pendekatan deskriptif kuantitatif melalui data primer dari 11 petambak dan data sekunder berupa data harga pembelian dari tiga pos pembelian udang. Hasil menunjukkan bahwa rata-rata produksi udang windu per siklus sebesar 289,09 kg dengan penerimaan rata-rata Rp36.018.182. Namun, sebagian besar petambak belum mencapai titik impas (Break Even Point/BEP) dengan nilai tertinggi mencapai Rp66.395.889 dan terendah Rp 13.425.926, ditunjukkan oleh persentase nilai ROI (Return on Investment) berkisar antara 66% hingga 98% dan rasio Benefit-Cost (B/C), hanya dua dari sebelas responden yang menunjukkan nilai B/C < 1, yang berarti mengalami (kerugian), enam responden berada pada nilai B/C = 1 (impas), dan tiga responden lainnya berada di atas angka 1 (menguntungkan). Menunjukkan bahwa usaha tambak tradisional secara umum belum sepenuhnya layak secara finansial karena masih belum mampu menutupi biaya produksi secara efisien. Meskipun demikian, terdapat peluang pengembangan usaha melalui efisiensi penggunaan input, pengelolaan budidaya yang lebih baik, bibit unggul, serta dukungan pemerintah berupa pelatihan, modal, dan penguatan pemasaran. Penelitian ini diharapkan menjadi rujukan dalam meningkatkan kesejahteraan petambak dan keberlanjutan usaha tambak tradisional.
Kata Kunci: BEP, B/C, Pendapatan, ROI, Usaha Tambak Tradisional

Traditional fish farming is a form of aquaculture that still relies on conventional methods, such as minimal technology use, simple management systems, and dependence on natural conditions. This study aimed to analyze the productivity and economic viability of traditional shrimp farming in North Kalimantan, with a case study on shrimp farmers in Tarakan City. This study employed a quantitative descriptive approach using primary data from eleven farmers and secondary data in the form of purchase prices from three shrimp purchasing points. The results showed that the average shrimp production per cycle was 289.09 kg, with an average revenue of Rp. 36,018,182. However, most farmers have not reached the break-even point (BEP), with the highest value reaching Rp. 66,395,889 and the lowest Rp. 13,425,926. It is indicated by the ROI (Return on Investment) percentage ranging from 66% to 98% and the Benefit-Cost (B/C) ratio. Only two out of eleven respondents showed a B/C ratio < 1, indicating a loss; six respondents were at a B/C ratio 1 (break-even), and three respondents were above 1 (profitable). These results indicate that traditional shrimp farming is generally not yet fully financially viable, as it has not yet been able to efficiently cover production costs. Nevertheless, there are opportunities for business development through improved input efficiency, better cultivation management, superior seeds, and government support in the form of training, capital, and marketing enhancement. This study is expected to serve as a reference for improving the welfare of shrimp farmers and the sustainability of traditional shrimp farming businesses. Keywords: BEP, B/C, Income, ROI, Traditional Fish Farming Business