Dalam Upaya Pengembangan Budidaya Rumput Laut Di Perairan Pantai Amal Baru, Petani Masih Banyak Mengalami Masalah, Diantaranya Hasil Produksi Rendah, Sering Terserang Penyakit Hingga Menyebabkan Petani Mengalami Gagal Panen.Tujuan Penelitian Menganalisis Kelayakan Finansial Rumput Laut Pada Subsistem On Farm Kelurahan Pantai Amal Kecamatan Tarakan Timur Kota Tarakan. Metode Analisis Yang Digunakan (1) R/C Ratio (2) BEP (Break Event Point). Kesimpulan: (A) Berdasarkan Hasil Analisis R/C Ratio Diperoleh Nilai R/C Yang Terendah 3,13 Sedangkan Yang Tertinggi 6,99 Dengan Rata-Rata 3,84. Dengan Demikian Dapat Dikatakan Bahwa Usahatani Rumput Laut Layak Untuk Dilanjutkan Karena Nilai R/C Rationya >1: Yang Artinya Berdasarkan Nilai Rata-Rata R/C Ratio Setiap Rp 1 Biaya Yang Dikeluarkan Maka Petani Akan Mendapatkan Penerimaan Sebesar Rp. 3,84. (B) BEP Penerimaan Rata-Rata Sebesar Rp. 3.394.202,624 Sedangkan Untuk Penerimaan Rata-Rata Sebesar Rp. 18.692.748,09, Jadi Dapat Dikatakan Usahatani Rumput Laut Berdasar BEP Penerimaan Layak Untuk Dilanjutkan Kerena BEP Penerimaan Rata-Rata Lebih Kecil Dari Penerimaan Rata-Rata. BEP Produksi Rata-Rata 226,280 Kg Sedangkan Untuk Produksi Rata-Rata 1.246,18 Kg, Jadi Dapat Dikatakan Usahatani Rumput Laut Berdasarkan BEP Produksi Layak Untuk Dilanjutkan Karena BEP Produksi Ratarata Lebih Kecil Dari Produksi Rata-Rata. BEP Harga Rata-Rata Sebesar Rp. 4.455,96 Sedangkan Untuk Harga Rata-Rata Sebesar Rp. 15000, Jadi Dapat Dikatakan Usahatani Rumput Laut Berdasarkan BEP Harga Layak Untuk Dilanjutkan Karena BEP Harga Rata-Rata Lebih Kecil Dari Harga Rata-Rata.Saran: (1) Kepada Petani Rumput Laut Diharapkan Dapat Mempertahankan Hasil Yang Diperoleh Dengan Cara Lebih Memperhatikan Pemeliharaan Agar Mendapatkan Hasil Yang Lebih Tinggi (2) Bagi Pemerintah Agar Bisa Melakukan Penyuluhan Terhadap Petani Rumput Laut Agar Petani Tersebut Bisa Lebih Memahami Dalam Melakukan Budidaya Rumput Laut Yang Baik Dan Benar Sehingga Meningkatkan Hasil Produksi Rumput Laut.

In An Effort To Develop Seaweed Cultivation In The Waters Of Amal Baru Beach, Farmers Still Have Many Problems, Including Low Yields, Frequent Illnesses And Causing Farmers To Experience Crop Failure. Research Purposes Analyze The Financial Feasibility Subsystem Pantai Amal Village, Tarakan Timur District, Tarakan City. The Analytical Method Used (1) R/C Ratio And (2) BEP (Break Event Point). Conclusion: (A) Based On The Results Of The R/C Ratio Analysis The Lowest R/C Ratio Was 3,13 While The Highest Was 6,99 With An Average Of 3,84. Thus It Can Be Said That Seaweed Farming Is Feasible To Continue Because The R/C Value Of The Ratio Is Greater Than 1, Which Means That Based On The Average Value Of R/C Ratio Every Rp.1 Cost Incurred, Farmers Will Get Revenue Of 3,84. (B) BEP Receipts Averaged Rp. 3.394.202,624 While For Receipts An Average Of Rp. 18.692.748,09, So It Can Be Said That Seaweed Farming Based On BEP Receipts Is Feasible To Continue Because BEP Receipts Are On Average Smaller Than Average Revenues. BEP Production Averages 226.28 Kg While For Average Production It Is 1.246,18 Kg, So It Can Be Said That Seaweed Farming Based On BEP Production Is Feasible To Continue Because The Average BEP Production Is Smaller Than The Average Production. BEP The Average Price Of Rp. 4.455,96 Whilw For The Average Price Of Rp. 15.000, So It Can Be Said That Seaweed Farming Is Based On The BEP, The Price Is Worth Continuing Because The Average BEP Price Is Smaller Than The Average Price. Suggestions: (1) Seaweed Farmers Are Expected To Be Able To Maintain The Results Obtained By Paying More Attention To Maintenance In Order To Get Higher Yields (2) For The Government To Be Able To Educate Seaweed Farmers That Are Good And Right So As To Increase Seaweed Production.