HENDRIECO DWINTARA TEGUH PRAMUDA, 2022. Faculty of Fisheries and Marine Science, University Of Mulawarman. Evaluation Of The Utilization Of Government Assistance In Fish Cultivation Group (Pokdakan) In Samarinda City (supervised by Juliani and Henny Pagoray) The purpose of this study is to formulate strategies and concepts for the management of the use of government assistance in fish farming groups in Samarinda City, and determine priority policies for the use of government assistance in fish farming groups in Samarinda Cityby using SWOT analysis and QSPM Matrix (Quantitative Strategic Planning Matrix). The results showed that the evaluation results from the discussion of fish farming groups in the assistance program that formulated strategies and concepts for the use of assistance from the government which was still very much needed and needed by fish farming groups in Samarinda City, and the use of assistance that determined priority policies for the use of assistance provided by the government for aquaculture group in Samarinda City