Abstract
The research aims to determine whether the development of Botutonuo beach as a tourist attraction has a relation with the income of coastal community. The populations involved in this current research are 100 respondents, whereas the samples, determined by using Slovin formula, are 50 of them. the data analysis technique uses SWOT analysis to observe alternative strategies that can be used to develop Botutonuo beach. The second data analysis applies Production Cost. and Revenue and Profit Approaches to find out the relationship between the dewelopment of Botutonuo beach and the community income. The research findings indicate that the results Of SWOT analysis are alternauve strategies that can be used. namely W-O strategy. meaning that this Strategy is applied based on the use of opportunities by minimizing existing weaknesses. In the meantime, the results of production cost, and revenue and profit approaches denote that the revenue is greater than the production cost. In conclusion, the development Of Botutonuo beach as tourist attraction has a relationship with community income. However, on the other hand, there is a need for a role and cooperation "ith the government, especially regarding budgets and promotions, so that in the future. Botutonuo beach is not inferior to new tourist attractions and can still be the main source of income for the community living on the coast of Botutonuo.