Abstract, Ornamental coral reefs can be cultivated in marine waters and Indonesia has great potential. Cultivation of ornamental coral reefs has developed over the last decade as an economic source and opens up new business opportunities. Ornamental coral reef cultivation has potential for Indonesian fisheries cultivation because it has a high selling price and export potential. The aim of this research is to determine and analyze the technical and financial aspects of the UD Surya Mandiri Lestari business, Banyuwangi Regency. The data collection methods used were observation, interviews, active participation and documentation. Types of data based on the sources used, in the form of primary data and secondary data. Data analysis used uses Capital, Financing, Revenue, Profit, R/C Ratio, BEP, and Profitability. The research was conducted on October 1-November 4 2023. The results obtained from this research, namely the profits obtained amounted to , the R/C ratio is which means profitable, BEP (sales) amounting to IDR 1,018,647,493. The BEP of the largest unit is owned by 5,318 units and the profitability is 23.5%, which means it is still feasible in the short term. Key words: Ornamental coral reefs, Cultivation of ornamental coral reefs, UD. Surya Mandiri Lestari
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Pratama, Y. P. (2024). PROFITABILITY ANALYSIS OF ORNAMENTAL CORAL REEF BUSINESSES AT UD. SURYA MANDIRI LESTARI, BANYUWANGI DISTRICT, EAST JAVA. JECE - Journal of Empowerment Community and Education, 4(1). Retrieved from https://jurnalpengabdian.com/index.php/jece/article/view/816
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