Abstract
Income is an indicator that can be used to measure the level of community welfare in an area. This research aims to determine and analyze capital versus income through labor in Kutai Kartanegara Regency. This research is quantitative research. The data collection method is by distributing questionnaires. The population used in this research were 93 fishermen in Kutai Kartanegara Regency. The data collection technique uses a questionnaire. Data processing uses SmartPLS software. The research results show that (1) capital has a direct influence on labor and income, (2) capital influences the income of fishermen in Kutai Kartanegara Regency through labor.