The main purposes of this thesis were 1) determining the steps SWOT analysis to reaction the opportunity in establishing Jusana Hotel, 2) determining the feasibility of the establishment of Jusana Hotel in Kulonprogo in terms of the marketing aspect, 3) determining the feasibility of the establishment of Jusana Hotel in Kulonprogo in terms of the financial aspect. This study was a study on feasibility, which used feasibility study development by Zamil Zubir. The result of this study showed that the main steps to get an opportunity in establishing Jusana Hotel was SWOT analysis, which created the main strategy, i.e. excellent human resources and weak human resources. Feasibility in the marketing aspect was viewed from STP (Segmenting, targeting and Positioning,) showing a very good result, as there weren’t many competitors in similar services. Feasibility in the financial aspect was viewed from NPV value Jusana Hotel has investment value, so this projection was feasible. The IRR (Internal Rate of Retrun) was 41%, aboverate of return. So it is concluded that it’s financially beneficial. Lastly Payback period (PP) was examined. The return of investment was in 5 years and 5.6 months, meaning Jusana Hotel had a relatively short return of capital with accumulation and achievement.