ABSTRAKTujuan dari penelitian ini untuk mengetahui Profitabilitas Usaha Pembesaran Budidaya Udang Vaname (litopenaus vaname) Secara Intensif Di UPT Budidaya Air Payau Banjar Kemuning Sidoarjo dan untuk mengetahui faktor – faktor yang mempengaruhi Profitabilitas Usaha Pembesaran Budidaya Udang Vaname (litopenaus vaname) Secara Intensif Di UPT Budidaya Air Payau Banjar Kemuning Sidoarjo. Penelitian ini menggunakan metode analisis finansial yaitu dengan menghitung biaya invstasi, biaya tetap (Fixed cost), biaya tidak tetap (Variabel cost), biaya total, pendapatan kotor, penghasilan bersih dan total keuntungan. Dari hasil perhitungan Profitabilitas Usaha Pembesaran Budidaya Udang Vaname (litopenaus vaname) Secara Intensif Di UPT Budidaya Air Payau Banjar Kemuning Sidoarjo sejumlah Rp. 37.630.350 dari 4 kolam selama 1 priode produksi. faktor – faktor yang mempengaruhi Profitabilitas Usaha Pembesaran Budidaya Udang Vaname (litopenaus vaname) Secara Intensif Di UPT Budidaya Air Payau Banjar Kemuning Sidoarjo adalah ketersediaan benih yang bermutu, manajemen kualitas air dan manajemen pakan. Kata Kunci: Profitabilitas Usaha, Udang Vaname, Perhitungan Biaya PenerimaanABSTRAKThe aim of this research is to determine the profitability of the intensive cultivation of vaname shrimp (litopenaus vaname) at the Brackish Water Cultivation UPT Banjar Kemuning Sidoarjo and to determine the factors that influence the profitability of the intensive cultivation of vaname shrimp (litopenaus vaname) at the UPT water cultivation intensively. Brackish Banjar Kemuning Sidoarjo. This research uses a financial analysis method, namely by calculating investment costs, fixed costs, variable costs, total costs, gross income, net income and total profit. From the results of calculations of the Profitability of the Intensive Vaname Shrimp Cultivation Business (litopenaus vaname) in the Banjar Kemuning Sidoarjo Brackish Water Cultivation UPT, the amount is IDR. 37,630,350 from 4 pools during 1 production period. Factors that influence the profitability of the intensive vaname shrimp (litopenaus vaname) cultivation business at the Banjar Kemuning Sidoarjo Brackish Water Cultivation UPT are the availability of quality seeds, water quality management and feed management.Keywords: Business Profitability, Vaname Shrimp, Calculation of Revenue Costs