Suatu usaha yang dilakukan oleh petani rumput laut harus menghasilkan keuntungan yang berkelanjutan. Indikator keberlanjutan dapat dianalisis salah satunya melalui analisis kelayakan usaha. Penelitian ini bertujuan untuk mengetahui penerimaan dan pendapatan serta mengetahui kelayakan usaha budidaya rumput laut di Kelurahan Tanjung Harapan Kabupaten Nunukan. Lokasi penelitian dilaksanakan di Kelurahan Tanjung Harapan. Teknik penentuan sampel menggunakan metode purposive sampling. Jumlah sampel dalam penelitian sebanyak 31 petani rumput laut. Teknik analisis data menggunakan analisis R/C Ratio dan BEP sebagai indikator mengukur kelayakan. Hasil penelitian menunjukkan bahwa Penerimaan usahatani rumput laut di Kelurahan Tanjung Harapan per 1 periode produksi untuk luas lahan 2 ha sebesar Rp.32.370.000, dengan pendapatan sebesar Rp.15.179.779. Dari hasil analisis, didapatkan nilai R/C Ratio sebesar 2 yang berarti usaha budidaya rumput laut di Kelurahan Tanjung Harapan layak untuk dijalankan. Jumlah produksi sebesar 1.245 Kg lebih besar dari BEP Produksi sebesar 289,04 Kg sehingga dikatakan layak. Nilai jual sekarang sebesar Rp.26.000/Kg lebih besar dari BEP Harga sebesar Rp.13,807/Kg sehingga dikatakan layak. Jumlah total penerimaan sebesar Rp.32.370.000 lebih besar dari nilai BEP penerimaan sebesar Rp.7.524.634 sehingga dikatakan layak. Bagi petani, tetap menggunakan bibit berkualitas karena akan berpengaruh terhadap produksi dan pendapatan.
Kata Kunci: Budidaya rumput laut, kelayakan usaha, pendapatan, penerimaan

A business carried out by seaweed farmers must produce sustainable profits. One of the sustainability indicators can be analyzed through business feasibility analysis. This study aimed to determine revenue, income, and the feasibility of seaweed cultivation in Tanjung Harapan Village, Nunukan Regency. The research was carried out in Tanjung Harapan Village. The sampling technique used was the purposive sampling method. The research sample was 31 seaweed farmers. The data analysis technique employed R/C Ratio analysis and BEP as indicators to measure feasibility. The results showed that in Tanjung Harapan Village, seaweed farming revenue per production period for a 2ha area was Rp.32,370,000, with an income of Rp.15,179,779. The R/C Ratio was 2 means that the seaweed cultivation business in Tanjung Harapan Village is feasible to run. Total production of 1,245Kg is greater than BE Production of 289.04 Kg; thus, it indicates that the seaweed cultivation business in Tanjung Harapan Village is proper. Moreover, the current selling value is 88% higher than the BEP price, where the BEP is Rp. 13,807/Kg The total amount of revenue of Rp.32,370,000 is greater than the value of BEP of receipt of Rp.7,524,634. To keep the seaweed quality, the farmer needs to use first-rate seeds because it will affect production and income. Keywords: Seaweed cultivation, Business Feasibility, Income, Acceptance