Penelitian ini dilatar belakangi karena dalam pengamatan dari 4 usaha mebel yang ada belum dilakukannya pengukuran tentang skala ekonomi dan nilai tambah, maka untuk mengoptimalkan produksi perlu dilakukanya pengukuran mengenai skala ekonomi dan nilai tambah. penelitian ini bertujuan untuk menentukan skala ekonomi dan nilai tambah pada usaha mebel di kota tarakan. penelitian ini menggunakan pendekatan kuantitatif dan kualitatif dengan metode analisis deskriptif. populasi penelitian ini yaitu masyarakat yang memliki usaha mebel di kota tarakan, penelitian ini menggunakan 4 sampel usaha mebel di kota tarakan. jenis data yang digunakan yaitu data primer dan sekunder. hasil penelitian ini menunjukan skala ekonomi mebel raffa 0,262, mebel putra amuntai 1,000, mebel maju bersama 0,500 dan mebel idola 1,000. hasil nilai tambah mebel raffa untuk kusen jendela rp 48.993, jendela rp 18.486, dan pintu rp 128.284 sedangkan mebel putra amuntai raffa untuk kusen jendela rp 40.783, jendela rp 28.283, dan pintu rp 184.293 sedangkan mebel maju bersama untuk kusen jendela rp 34.278, jendela rp 90.802 , dan pintu rp 193.629 sedangkan mebel idola untuk kusen jendela 102.251, jendela rp 77.909, dan pintu rp 249.487. hasil penelitian menunjukkan skala ekonomi mebel raffa decreasing to scale, mebel putra amuntai constan return to scale, mebel maju bersama decreasing return to scale, mebel idola constan return to scale. sedangkan hasil nilai tambah dari 4 mebel tersebut masuk dalam kategori tinggi. kata kunci : skala ekonomi, nilai tambah

This study was motivated by observations of the 4 existing furniture businesses that had not yet carried out measurements regarding economies of scale and added value. measuring economies of scale and added value was necessary to optimize production. this study aimed to determine the economies of scale and added value of the furniture business in tarakan city. this study uses a quantitative and qualitative approach with descriptive analysis methods. the population of this study was people who own furniture businesses in tarakan city. this study uses 4 samples of furniture businesses in tarakan city. the types of data used are primary and secondary data. the study results showed that the economies of scale for raffa furniture are 0.262, putra amuntai furniture is 1,000, maju bersama furniture is 0.500 and idola furniture is 1,000. the added value of raffa furniture for window frames is idr 48,993, windows idr 18,486, and doors idr 128,284 while putra amuntai raffa furniture for window frames idr 40,783, windows idr 28,283, and doors idr 184,293 while maju bersama furniture for window frames idr 34,278, windows idr 90,802, and doors rp. 193,629, while idol furniture for window frames is idr 102,251, windows idr 77,909, and doors idr 249,487. the study results showed the economies of scale for raffa furniture decreasing to scale, putra amuntai furniture constant return to scale, maju bersama furniture decreasing return to scale, and idol furniture constant return to scale. meanwhile, the added value results from the 4 pieces of furniture are in the high category. keywords: economies of scale, added value