Tujuan penelitian ini adalah untuk mengetahui tingkat kelayakan usaha pengolahan ikan kering tipis yang berada di kelurahan juata laut kota tarakan. jenis data yang digunakan dalam penelitian yaitu data sekunder dari dinas kelautan dan perikanan kota tarakan, laporan penelitian, jurnal dan lain-lain. berdasarkan hasil penelitian, didapatkan ikan kering tipis yang diolah rata-rata untuk setiap tahunnya sebanyak 60 kali produksi atau 5 kali produksi dalam sebulan. rata-rata investasi yang dimiliki pengolah sebesar rp. 61.684.094, rata-rata biaya total yang dikeluarkan sebesar rp. 445.094, pendapatan kotor yang diterima sebesar rp. 1.903.125, rata-rata pendapatan bersih yang diterima sebesar rp. 1.480.250 dan rata-rata pendapatan bersih pertahun yang diterima sebesar rp.87.466.875. dari perhitungan analisa finansial diperoleh hasil benefit cost of ratio sebesar 4,27, financial rate of return sebesar 141,7%, dan diperoleh payback period selama 7 bulan. berdasarkan dari kriteria kelayakan dapat dikatakan usaha pengolahan ikan kering tipis layak dikembangkan.

The aim of this study was to determine the feasibility of a thin dry fish processing business located at the village of juata laut, tarakan city. the study conducted by using secondary data from the department of marine and fisheries tarakan city, research report, journal and others. based on the results, the average production of dry thin fishes which is processed every year is as much as 60 times or 5 times the production in a month. the average investment owned by processor rp. 61.684.094, the average total cost is rp. 445.094, gross revenue received is rp. 1.903.125, the average net income earned is rp.1.480.250 and average annual net income earned is rp. 87.466.875. based on the calculation of the financial analysis, the results obtained are: benefit cost ratio is 4.27, the financial rate of return is 141.7%, and obtained payback period by 7 months. based on the eligibility criteria, can be said thin dry fish processing business worth to be developing.