Penelitian ini bertujuan untuk (i) mengetahui penerimaan usaha industri es batu kristal di kota tarakan, (ii) mengetahui keuntungan usaha es batu kristal di kota tarakan. metode penelitian ini menggunakan metode deskriptif kuantitatif. pengumpulan data sampel penelitian ini dilakukan dengan metode observasi dan wawancara. teknik analisis dengan analisis penerimaan dan keuntungan usaha. analisis penerimaan dengan analisis teknik revenue dan r/c rasio. kemudian keuntungan usaha dengan analisis keuntungan usaha/profit dan b/c rasio berdasarkan hasil penelitian (i) rata-rata penerimaan industri es batu kristal di kota tarakan sebesar 5.315.000, dan hasil analisis kelayakan usaha pada industri es batu kristal di kota tarakan di dapat nilai r/c untuk industri tarakan ice kristal yaitu 5,05, industri ud semangat baru es kristal 3,88, industri es kristal 6,06, industri es batu keluarga 5,47, dan industri es batu kristal tarakan 6,42, industri mr. duck es batu kristal 7,78, menunjukkan bahwa industri ini dikatan layak (ii) rata- rata keuntungan industri es batu kristal di kota tarakan adalah sebesar rp. 4.347.677. /bulan, dan hasil analisis kelayakan usaha pada industri es batu kristal di kota tarakan di dapat nilai b/c rasio untuk industri tarakan ice kristal yaitu 4,05, industri ud semangat baru es kristal 3,88, industri es kristal 5,06, industri es batu keluarga 4,47, dan industri es batu kristal tarakan 5,42, industri mr. duck es batu 4,78, menunjukkan bahwa industri ini dikatakan layak. kata kunci: penerimaan, keuntungan,industri kecil, es batu kristal

This study aims to determine the business acceptance of the crystal ice cube industry in tarakan city and identify the profit of the crystal ice cube business in tarakan city. this research applied a descriptive quantitative method. data collection of this research sample was conducted by observation and interview methods. the sampling technique was purposive sampling. the sample used totaled 6 crystal ice cube industries. analysis technique used for the analysis of revenue and business profit. revenue analysis is done by analyzing total revenue and r/c ratio while business profit done by analyzing business profits/profits and b/c ratios. the result showed the average acceptance of the crystal ice cube industry in the city of tarakan was idr. 5,315,000, and the result of the analysis of the feasibility of the business in the crystal ice cube industry in the city of tarakan obtained the r/c value for the tarakan ice crystal industry is 5.05, ud semangat baru crystal ice industry 3.88, crystal ice industry 6.06, family ice cube industry 5.47, and tarkan crystal ice cube industry 6.42, mr. duck crystal ice cube industry 7.78, indicating that this industry can be considered feasible. second, the average profit of the crystal ice cube industry in tarakan was idr. 4,347,677./ month and the result of the analysis of business feasibility in the crystal ice cube industry in tarakan city obtained a b/c ratio value for the tarakan ice crystal industry which was 4.05, ud semangat baru ice crystal indsutry 3.88, crystal ice industry 5.06, family ice cube industry 4.47, tarakan crystal ice cube industry 5.42, mr. duck ice cube industry 4.78, indicating that this industry can be considered feasible. keywords: revenue, profit, small industry, crystal ice cubes