text Tenggarong FEBIS-Universitas Kutai Kartanegara 2022 88 ; 21x30 Sarmila, 2022. Thesis Title "Analysis of Operating Revenues on Sindi Ferry Crossing Port Services in Sirbaya Hamlet, Sebulu District". Thesis of the Faculty of Economics and Business, University of Kutai Kartanegara with the guidance of Mrs. Aji Desilia Anggareni, SE, M.E. and Mr. Ali Akbar SE, M.SL<br/>The Sindi ferry crossing port is a place built for the ferry to dock, which is located in Sirbaya Hamlet. Sebulu District. Ferries are usually used to transport goods, passengers, and vehicles. Sindi port is always busy with the large number of passengers who always arrive. However, since the emergence of COVID-19 which has taken the world by storm, the mumber of passengers using the Sindi ferry service has not been as usual. This causes the income earned by business owners to decrease. <br/>However, there are things that business owners do not understand, namely about calculating the income that the owners have earned so far. The business owner only calculates the income by reducing the operating costs incurred. Therefore the owner needs to calculate income in accordance with accounting rules as it should be. <br/>This study aims to determine the operating income of the Sindi ferry crossing port services obtained in 2020 and 2021. This type of research is a quantitative type of research. Data collection techniques using observation methods, interview methods, and documentation methods. The analytical tools used are operational cost analysis, revenue cost analysis, and revenue analysis. The results of the study show that the income received at the Sindi ferry crossing port service in 2020 is Rp. 544,580,000 and the revenue received in 2021 is Rp. 1.102.540,000 or an increase of 102.5%.<br/> Sarmila Manajemen Umum 658 658 SAR A C.1 250812 20250812064430 INLIS000000000005334 Converted from MARCXML to MODS version 3.5 using MARC21slim2MODS3-5.xsl (Revision 1.106 2014/12/19)