The purpose of this research is to know the making of shredded banana flower that has been boild and fried (abon) with an experiment of tuna substitution of 0%, 25%, 50% and 75% from weight of banana flower. The highest yield of 42% was obtained from the making of abon consisting of 25% banana flower and 75% tuna. The best result of organoleptic test result is D treatment (comparison of banana flower and tuna were 25%: 75%) in the likes category. Protein content increases with the increasing number of substitutes of tuna , otherwise the fiber content decreases. Fat content was between 18-20%. The most preferred abon chemical content (abon D) in every 100 g of abon contains 302 calories, 20.6% carbohydrate, 14.0% protein, 18.2% fat, ash content 4.2% and water content 42.9% and fiber 0.92 g. Abon D is made from 25% banana heart and 75% tuna meets SNI abon fish standard, except for the water content is still a bit high that is more than 10% of SNI standards.