Asian Journal of Fisheries and Aquatic Research

This research aims to analyze the income from the sales of tuna meatball products by CV Olahan Berkah Sadayana. This research was conducted from March 2023 to May 2023 at CV Olahan Berkah Sadayana which is located in Karangpawitan District, Garut Regency. The research method is using case study research and data was taken with people who work in production and marketing staff. Quantitative data processing was carried out using Excel tools and then the data was analyzed using descriptive statistics to describe the data. Analysis of the data used in the analysis of income which includes analysis of total production costs, revenue, and analysis of profit. Tuna meatball products by CV Olahan Berkah Sadayana are available in several packages, there are 350 grams, 450 grams, and 550 grams. The results of the income analysis show that the total cost of producing tuna meatballs per year is IDR 1,988,395,500 which includes the fixed costs is IDR 21,679,500 and the variable costs are IDR 1,966,716,000, annual revenue of tuna meatball products is IDR. 2,310,000,000/year and the profitability is IDR 321,604,500/year. The profit received by CV Olahan Berkah Sadayana shows that the tuna meatball business is feasible to continue.