Tujuan penelitian ini adalah untuk mengetahui pendapatan dan kelayakan usaha perahu di Kota Tarakan. Penelitian ini difokuskan pada wilayah Juata Laut dan Pantai Amal yang memiliki usaha perahu nelayan. Jenis penelitian ini yaitu penelitian deskriptif dengan pendekatan kualitatif dan kuantitatif. Populasi dalam penelitian ini adalah seluruh pengusaha perahu nelayan di Kota Tarakan baik terdaftar di dinas yang terkait maupun tidak. Adapun populasi dalam penelitian ini berjumlah 5 usaha pembuatan perahu nelayan dengan pengambilan sampel menggunakan teknik sampel jenuh atau teknik sampel sensus dimana semua populasi dijadikan sampel dan data penelitian ini adalah data primer dan data sekunder. Analisis data yang digunakan dalam penelitian adalah analisis pendapatan dan analisis kelayakan usaha. Hasil penelitian ini adalah diketahui keuntungan atau pendapatan berdasarkan rata-rata sebesar Rp 18.988.652 per unit. Dengan rata-rata total produksi Rp 4.009.547 per unit dan total penerimaan Rp 23.000.000 per unit. Berdasarkan analisis kelayakan usaha perahu nelayan di Kota Tarakan diketahui nilai rata-rata R/C ratio (Revenue Cost Ratio) sebesar 5,73, B/C ratio (Benefit Cost of Ratio) sebesar 4,73, PPC (Payback Period of Capital) sebesar 0,140 atau 1,68 bulan. Berdasarkan kriteria uji kelayakan R/C ratio, B/C ratio, dan PPC rata-rata usaha perahu nelayan di Kota Tarakan layak untuk dijalankan.

Kata Kunci: Analisis Pendapatan, Analisis Kelayakan Usaha: Revenue Cost Ratio (R/C), Benefit Cost of Ratio (BCR), Payback Period of Capital (PPC), Usaha Perahu Nelayan.

The present research aimed to determine the income and feasibility of the fishing boat business in Tarakan City. This research was focused in Juata Laut and Pantai Amal areas which had fishing boat businesses. This research was descriptive research with qualitative and quantitative approaches. The population in this study were all fishing boat entrepreneurs in Tarakan City, whether or not they were registered with the related agency, in this case, five businesses constructing fishing boats were taken as the sample using the saturated sample technique or census sample technique where all population was employed as the sample. The research data were in the forms of primary data and secondary data. Data analysis used in this research was income analysis and business feasibility analysis. The results of this research showed that the income was identified in an average of Rp18,988,652 per unit, with an average total production of Rp4,009,547 per unit, and total revenue of Rp23,000,000 per unit. Based on the feasibility analysis of the fishing boat business in Tarakan City, it was known that the average R/C ratio (Revenue Cost Ratio) was 5.73, the B/C ratio (Benefit Cost of Ratio) was 4.73, the PPC (Payback Period of Capital) was 0.140 or 1.68 months. Based on the criteria of the feasibility test for the R/C ratio, B/C ratio, and PPC, the average fishing boat business in Tarakan City was feasible to continue the business. Keywords: Income Analysis, Business Feasibility Analysis: Revenue Cost Ratio (R/C), Benefit Cost of Ratio (B/C), and Payback Period of Capital (PPC), Fishing Boat Business