ANALISIS TITIK PULANG POKOK USAHA SAMBAL IKAN ROA PADA INDUSTRI RUMAH TANGGA USMAN TEJO DI DESA TINGGEDE KECAMATAN MARAWOLA KABUPATEN SIGI

The fisheries sector has a very abundant potential with various types of fish, one of which is julung-julung fish (Hermihamphus sp). Fish that have been processed by fumigation are called roa fish. Roa fish is then processed into chili sauce that has a spicy sensation characteristic of the Celebes community. The chili sauce made from Roa fish can also be consumed as a food supplement or as a side dish, this has become one of the business opportunities for the community in the industrial sector. One of the agro-industry companies that process roa fish into roa fish sauce is the Usman Tejo Industry. This study aims to determine the amount of revenue, total production and acceptance of the roa fish sauce business in the Usman Tejo industry at the point of return principal or in other words the business does not experience losses and make a profit. This research was conducted in September - December. The results showed that the production of roa fish sauce business was 2,800 packs / 150 grams with an income of 70,000,000 IDR with the production costs incurred in the amount of 47,779,160 IDR thus earning an income of 22,220,480 IDR The main return home for Roa fish sauce is achieved in the production of 762 packages / 150 grams at a price of 25,000 IDR / package, the sales value received is 19,050,000 IDR.