Penelitian ini bertujuan untuk menganalisis pendapatan kelayakan usaha tambak udang di Kecamatan Tana Lia Kabupaten Tana Tidung. Metode yang digunakan dalam penelitian ini yaitu (1) analisis pendapatan dan (2) analisis kelayakan usaha yaitu Net Present Value (NPV), Internal Rate of Return (IRR), Net Benefit Cost Ratio (Net B/C) dan Payback Period. Data di kumpulkan melalui wawancara kepada informan secara lansung. Hasil penelitian menunjukkan bahwa: Jumlah pendapatan yang diperoleh selama 9 periode dengan rata-rata pendapatan usaha tambak udang windu sebesar Rp. 17.165.725 dengan total Rp. 154.491.525. Hasil kelayakan usaha menunjukan NPV sebesar Rp. 102.482.327 , Net B/C 18.7 > 1 , IRR 6 % > 5.5 % dari ketiga hasil tersebut menunjukkan hasil usaha layak dijalankan dan Payback Period sebesar 9 artinya modal kembali pada periode panen ke 9.
Kata Kunci: Tambak, Udang Windu, Pendapatan, Kelayakan

This research aimed to analyse the income of tiger shrimp ponds in Tana Lia Subdistrict. The method in this research used as follows; (1) acceptance analysis and (2) feasibility analysis including Net Present Value (NPV), Internal Rate of Return (IRR), Net Benefit Cost Ratio (Net B/C), and Payback Period. The data was collected by interviewing the respondents directly. The result of the research showed that; the total income earned during 9 harvest periods was Rp. 17.165.725 with a total of income Rp. 154.491.525. The result of feasibility showed NPV was Rp. 102.482.327, Net B/C of 18.7 > 1, IRR of 6 % > 5.5%. From the three results, it showed that the business result was appropriately done and the Payback Period of 9 meant that the capital cost returned in the 9th harvest period. Keywords: Tiger Shrimp Pond Business, Income, Feasibility