<![CDATA[The fisheries sector in Bone Bolango Regency contributes significantly to the GRDP, yet it is not accompanied by adequate financial management practices at the collector level. This study aims to analyze the marketing cost structure, calculate real profit margins, and assess the efficiency of fish marketing in Tihu Village. Using a descriptive quantitative design with a full-costing management accounting approach, this study involved 7 fish collectors selected through purposive sampling. Data were analyzed using explicit and implicit cost (depreciation) classification, marketing margins, profit-cost ratio ( ), and Break-Even Point (BEP). The results show that the marketing cost structure is explicitly dominated by fuel and ice costs, and implicitly by vehicle and cool box depreciation costs, which are often overlooked. The study identified an illusory profit phenomenon, where actual accounting net profit was 1.35% to 6.2% lower than the collectors' perception due to the exclusion of implicit costs. Efficiency analysis reveals that while most collectors are efficient ( > 1), the respondent with the largest business scale (volume 1,750 kg per week) was inefficient ( = 0.857) due to high non-value-added costs (TPI levies) and low price bargaining power. This proves that efficiency is not directly proportional to the scale of business. The study suggests the importance of allocating depreciation reserve funds and implementing simple accounting records to ensure the sustainability of micro-enterprises in coastal areas.]]>
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