<![CDATA[Stingray fish potential in Indonesia is big enough but has not yet been exploited maximally, only some area like Lampung which is already exploiting the stingray leather tanning them and sell to Java. From the result of the research, stringray leather could pieces the big enough advantage that was at the price of selling Rp. 68.000,- per pieces pay back periode in average, would obtain the advange before the tax Rp. 285.649.697,- peryear and the advantage after the tax Rp. 228.519.757,- per year, pay back periode before the tax was in 1 year and 10 months and back periode after the tax was in 2 years and 2 month. As for break event point 35.04% with the value Rp. 978.385.533,- with break event value point capacitie production 14.388 pieces per year. Based on the result of the calculation of investments criteria was NPV (net present value) = Rp. 162.570.834,- (greater tan zero) while IRR = 30,54% greater than SOCC (DF = 18%) from the pay back periode = 2 year 1 month. Therefore from the market analysis and the production aspect, the effect of leather industry of stingray fish is so feasible that is competent to be developed in some areas having big potential stingray fish in Indonesia, so that it can improve the working opportunity and the effort for all of fishermen and their family.  Keywords : Plant design. Leather tanning, stingrayfish.Potensial ikan pari di Indonesia cukup besar namun belum dimanfaatkan secara maksimal, baru beberapa daerah seperti Lampung yang sudah memanfaatkan kulit ikan pari diawetkan dengan gara dan dijual ke Pulau Jawa. Dari hasil penelitian kulit ikan pari dapat menghasilkan keuntungan yang cukup besar yaitu dengan harga jual rata-rata perlembar Rp. 68.000,- akan memperoleh keuntungan sebelum pajak Rp.285.649.697,- pertahun dan keutungan setlah pajak Rp. 228.519.757,- pertahun, waktu pengembalian modal sebelum pajak 1 tahun 10 bulan dan waktu pengembalian modal sesudah pajak 2 tahun 2 bulan. Adapun persentase batas rugi laba 35.04% dengan nilai Rp. 978.385.533,- dengan kapasitas batas rugi laba 14.388 lembar per tahun. Berdasarkan perhitungan kriteria investasi NPV (Net Present Value) =                 Rp. 162.570.834,- (lebih besar dari nol). Sedangkan IRR = 30,54% lebih besar dari SOCC (DF = 18%). Ditinjau dari analisa pasar dan aspek produksinya, rancang bangun industri penyamakan kulit ikan pari ini layak dikembangkan di daerah yang potensial ikan parinya di Indonesia, dari usaha ini dapat meningkatkan kesempatan kerja dan berusaha bagi para nelayan dan keluarganya. Kata Kunci : Rancang bangun industri, penyamakan kulit, ikan pari. ]]>
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