This paper presents the comparison between KLM Maruta Jaya 900 DWT and KM Niaga 1.000 DWT by using financial analysis method of internal rate of retum (IRR) and break even point (BEP). The aim of this analysis is to know the economy rate of fuel and lubrication consumption and financial performance that can be used for by KLM Maruta Jaya 900 DWT. The result of this analysis would be used for a recomendation of wind development program as altermative substitute energy specially for marine transportation.Keywords: IRR, BEP, KM Niaga 1.000 DWT, KLM Maruta Jaya 900DWT. I Ketut Astawa
