Catur Pramono Adi Primary Author Eny Budi Sri Haryani Additional Author Kadi Iswantono Additional Author Liliek Soeprijadi Additional Author

Fishermen's income is basically obtained from wages for their efforts. However, the portion is depends on the systems set out in the prevailing agreement based on consensus or mutual agreement. Comparison between the systems is intriguing to be studied. This study aims to determine the implementation of profit-sharing system and the wage system applied on gill net fisheries business in Trisik Beach of Kulon Progo, Yogyakarta, Indonesia, to determine the break even point (BEP) that is applied as a limitation in determining the implementation of the profit-sharing system and to compare the wage system obtained by fishermen labors and ship owners with the existing fisherman wage in Yogyakarta area. The methods used in this study included case study, sampling, data collection and analysis. The results of this study indicate that the income received by fisherman labors is Rp2,284,000 per month and Rp10,420 per hour, fisherman captain income is Rp6,602,000 per month and Rp300,420 per day or Rp37,552 per hour. However, for employees in the company, they earn Rp1,144,812 per month and Rp38,160 per day and Rp4,770 per hour. The profit-sharing system in gill net monofilament business in Trisik Beach is more advantageous, compared to the wage system in the area.