<![CDATA[AbstractPosokan Village, North Lembeh Subdistrict, located at the north end of Bitung City, North Sulawesi Province, is famousbecause the majority of the population works as fishermen, fishermen in Posokan Village are still classified as traditionalfishermen, one of which is squid fishermen. the fishing gear used is sambi (fishing rod) to catch squid, catchingoperations are carried out starting from 17.00. Based on the background, the problem formulation is as follows: Whatis the Profile of Squid Fishermen in Posokan Village, North Lembeh District, Bitung City? How is the Feasibility of SquidCatching Business in Posokan Village, North Lembeh District, Bitung City? The method used is survey method,sampling technique using purposive sampling technique, qualitative descriptive analysis and quantitative analysis.Based on the results and discussion of this research, it can be concluded: Financial analysis of squid catching businessin Posokan Village, North Lembeh Subdistrict can be obtained, namely: Operating Profit Rp. 42,345,455, Net Profit Rp.39,948,866, Profit Rate 109%, Benefit Cost Ratio 2.97 or >1 which means the business is feasible to run, BEP SalesRp. 4,279,623, BEP Unit 342 Kg.Keywords: financial analysis, squid catching, Posokan VillageAbstrakKelurahan Posokan Kecamatan Lembeh Utara, terletak diujung utara Kota Bitung Provinsi Sulawesi Utara, terkenalkarena mayoritas penduduk berprofesi sebagai nelayan, nelayan di Kelurahan Posokan masih tergolong nelayannelayan tradisional salah satunya adalah nelayan penangkap cumi. alat tangkap yang digunakan adalah sambi(pancing) untuk menangkap cumi, Operasional penangkapan di lakukan mulai dari pukul 17.00 sampai 00.00 WITA.Berdasarkan latar belakang, maka perumusan masalah sebagai berikut: Bagaimana Profil Nelayan Cumi di KelurahanPosokan Kecamatan Lembeh Utara Kota Bitung? Bagaimana Kelayakan Usaha Penangkapan Cumi di KelurahanPosokan Kecamatan Lembeh Utara Kota Bitung? Metode yang dgunakan yaitu metode survey, teknik pengambilansampel menggunakan teknik purposive sampling, analiais deskriptif kualitatif dan analisis kuantitatif. Berdasarkan hasildan pembahasan penelitian ini, dapat disimpulkan: Analisis Finansial usaha penangkapan cumi di Kelurahan PosokanKecamatan Lembeh Utara dapat diperoleh hasil yaitu: Operating Profit Rp. 42.345.455, Net Profit Rp. 39.948.866,Profit Rate 109%, Benefit Cost Ratio 2,97 atau >1 yang artinya usaha tersebut layak untuk dijalankan, BEP PenjualanRp. 4.279.623, BEP Satuan 342 Kg.Kata kunci: Analisis Finansial, Penangkapan Cumi, Kelurahan Posokan]]>
