Dinas Perternakan dan Tanaman Pangan mengadakan program PBP dengan tujuan pemenuhan kebutuhan daging nasional, secara materi Dinas Perternakan dan Tanaman Pangan memberikan bantuan sapi 54 ekor, disamping itu lembaga PT. Medco E&P memberikan teori secara perkembangaan sapi dengan program PBP yang bertujuan bisa dapat membantu mengembangkan sapi secara IB. Dalam rangka untuk mencapai tujuan pembangunan peternakan maka pembangunan peternakan saat ini telah diarahkan pada pengembangan peternakan yang lebih maju melalui pendekatan kewilayahan, penggunaan teknologi tepat guna dan penerapan landasan baru yaitu efisiensi, produksi dan berkelanjutan (sustainability) (Surani 2011). Penelitian ini bertujuan untuk menganalisis pendapatan usaha ternak sapi melalui Program Sapi Betina Produktif di kelompok peternak Mapan Sejahtera Kelurahan Mamburungan Kota Tarakan. Sampel yang diambil yang menggunakan metode sensus adalah dimana semua anggota populasi dijadikan sampel. Berdasarkan penelitian, diperoleh total investasi usaha sebesar Rp.454.424,800 total biaya penyusutan selama 5 tahun sebesar Rp.15,370,000 total biaya tetap ternak sapi Mapan Sejahtera selama 5 tahun Rp.15,370,000, total biaya variabel pada penelitian ini Rp.18,600,000 maka total biaya produksi usaha ternak sapi Mapan Sejahtera selama 5 tahun sebesar Rp.33,970,000, sedangkan total penerimaan usaha pada penelitian ini sebesar Rp.744,000,000, sehingga pendapatan yang diperoleh sebesar Rp.710,030,000 yang berarti pendapatan usaha ternak sapi Mapan Sejahtera memberikan nilai pendapatan yang tinggi selama 5 tahun.
Kata Kunci: Analisis Pendapatan, Usaha Ternak Sapi, Program PBP

The Animal Husbandry and Food Crop Departments conducted the PBP program in aiming the need fulfillment of National Beef. Financially they helped by giving fifty-four cattles. Besides the help, the institute of PT. Medco E&P gave the theories which the cattle development and PBP Program were aimed to help to develop the cattles through the incentive of the cattle pregnancy. In achieving the construction aims of the animal husbandry, now the animal husbandry construction had been directed to the animal husbandry development which was more progressive by region approach, appropriate technology use and new fundamental application that were efficiency, productive, and sustainability (Surani, 2011). This research was aimed to identify and analyze the income of the cattle effort through the developmental program of the productive female cattles (PBP) at Mapan Sejahtera cattle raiser group, Mamburungan District, Tarakan City. This research used the census sampling which all members of Mapan Sejahtera cattle raiser group were become as sample. According to the research, it was obtained Rp. 454.424.800 with the investasi cost of effort. For the complete cost of reduction for five years was Rp.15,370,000. For the unchanged complete cost of Mapan Sejahtera cattle raiser for five years was Rp. 15,370,000. For the variable complete cost in this research was Rp.18.600.000, and the cost of production of effort of Mapan Sejahtera cattle raiser for the five years was Rp.33,970,000 while the complete cost of effort in this research was Rp.744,000,000 as well as the effort income was Rp 710,030,000. It was concluded that the effort income of Mapan Sejahtera cattle raiser gave a huge value for five years. Keywords: Income Analysis, Cattle Effort, PBP Programme