IKM Al Ijtihad was a tuna fish processing business in Kupang City that faced increasingly intense market competition; however, it had not yet conducted a comprehensive evaluation of its marketing strategy. This study aimed to evaluate the marketing strategy and financial condition of the tuna fish processed product business (branded “Mutma”) at IKM Al Ijtihad in facing market competition in Kupang City. The research employed a descriptive qualitative and quantitative approach involving 37 respondents, consisting of 7 internal respondents selected through a census method and 30 consumers selected through purposive sampling. Data were collected through in-depth interviews, direct observation, documentation, and Likertscale questionnaires. The data were then analyzed using the 4P marketing mix approach, SWOT analysis (IFE and EFE matrices), and financial analysis, including total costs, revenue, profit, R/C Ratio, and BEP. The results showed that the 4P marketing strategy had been implemented well, with an average consumer assessment score of 3.94 (Good). The business had been financially feasible, with an R/C Ratio of 1.36 and a net profit of IDR 2,441,379 per month. The SWOT analysis placed IKM Al Ijtihad in Quadrant I (aggressive SO strategy), with an IFE score of 3.30 and an EFE score of 2.80. The study concluded that IKM Al Ijtihad had been in a strong and profitable strategic position. The recommended strategies included expanding digital marketing, strengthening product positioning as a distinctive souvenir from East Nusa Tenggara (NTT), increasing production capacity, and improving packaging design and financial recordkeeping to enhance business competitiveness and sustainability.
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