Penelitian ini bertujuan untuk mengetahui analisis kelayakan dan strategi yang digunakan dalam pengembangan usaha abon ikan bandeng di Kota Tarakan. Jenis penelitian ini yaitu penelitian deskriptif dengan menggunakan pendekatan kuantitatif dan kualitatif. Populasi dan sampel dalam penelitian ini adalah usaha Azsya karena dalam penelitian ini menggunakan studi kasus, dan data penelitian ini menggunakan data primer. Berdasarkan hasil penelitian ini diketahui bahwa kelayakan finansial dilihat dari R/C Ratio sebesar 2,18, BCR (Benefit Rate of Return) sebesar 1,18, FRR (Financial Rate of Return) sebesar 70,30%, PPC (Payback Period of Capital) sebesar 1,42 dan BEP (Break Even Point) dasar harga unit sebanyak 115 unit dan dasar harga penjualan sebesar Rp.2.300.000. Berdasarkan kriteria kelayakan yang telah ditentukan dapat dikatakan bahwa usaha abon ikan bandeng di Kota Tarakan layak untuk di operasionalkan. Sedangkan tahap analisis yang dilakukan yaitu dengan melihat kondisi internal dan eksternal perusahaan dengan cara analisis situasi dengan kata lain yaitu analisis SWOT, dengan melalui tahapan IFAS (Internal Strategic Factors Analysis Summary), EFAS (External Strategic Factors Analysis Summary), diagram SWOT dan matriks SWOT. Hasil analisis data menunjukkan bahwa strategi yang digunakan yaitu strategi SO (Strenght Opportunity).

This study aims to find out the appropriateness analysis and strategy that used in the development of Milkfish Abon business in the Tarakan city. This type of study was descriptive study with quantitative and qualitative approaches. The population and sample in this study was Azsya business, and because of this study used case study, the research data in this study used primary data. Based on the results of this study, it was known that the financial appropriateness can be seen from R/C Ratio of 2,18, BCR (Benefit Cost of Ratio) of 1,18, FRR (Financial Rate of Return) of 70,30 %, PPC (Payback Period of Capital) of 1,42, and BEP (Break Even Point) basis amount unit price of 115 packs and basis price sales of Rp.2.300.000. According to the appropriateness criteria which had been determined, it can be said that the milkfish abon business in Tarakan city was appropriate to operated. While the analysis stage was carried out by looked at the internal and external company conditions with analyzing the situation or in the other words, SWOT analysis, it through the stages of IFAS (Internal Strategy Factors Analysis Summary), EFAS (External Strategy Factors Analysis Summary), SWOT’s diagram, and SWOT’s matrix. The result of data analysis showed that the strategy used was the strategy SO (Strength-Opportunity).