ANALYSIS OF NILE TILAPIA CAGE FISH FARMING BUSINESS INCOME OWNED BY MR. MOEHAJI

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in promoting economic growth, including in the aquaculture sector. This study aims to analyze income, Break Even Point (BEP), and Return on Investment (ROI) of the Nile tilapia cage fish farming business owned by Mr. Moehaji, located in the Mahakam River, Tenggarong. A descriptive quantitative approach was used, with both primary and secondary data collected from production and financial records spanning from 2013 to 2025.The results indicate that the cage farming business consistently generated significant profits in each harvest period, with a positive trend in both revenue and profit as the number of cages and production volume increased. The BEP was exceeded in all periods, demonstrating that the business operated under profitable conditions. Furthermore, the ROI showed high investment efficiency, with a steady increase each year, reflecting the feasibility and promising prospects of the business.

The study also found that the traditional financial management approach posed challenges in monitoring cash flow and planning. Therefore, improvements in financial management systems and business training are necessary to enhance the sustainability and professionalism of the Nile tilapia cage farming operation