Mackerel tuna (Euthynnus affinis C.) salted fish is one fish processing results are traditionally that is often done because it is cheap and easy to do. This research was conducted to find out the influence of different types of flour (wheat flour, tapioca flour, and mixture of wheat flour and tapioca flour 1:1) and salted fish’s meat concentrations (25, 50, 75, and 100% of flour weight) against characteristics of the salted fish otak-otak. The best formulation at an early stage will be mixed with the salty fish’s bones with percentage of 25, 50, 75, and 100% of fish-bone yield. Salted fish otak-otak with the best formulation of addition of fish-bone flour would be compared to the commercial otak-otak. This research was expected to increase the diversification of food products with more nutritional value than the salted fish. The results of the research phase I showed that the best formulations of stockfish otak-otak was using mixture flour (wheat flour and tapioca flour 1:1) with a concentration of mackerel tuna salted fish meat was 75% of the flour weight. The results of the research on second phase showed that the addition of salted fish’s bone flour can be well received by the panelist with the formulation of the addition of 100% of fish-bone yield. The results of the best salted fish otak-otak obtained a higher yield as compared to the commercial otak-otak, i.e., with a value of 41.44% moisture, rate of 3.19% ash, 3.39% fat, 16% protein, 13.69% carbohydrates, 211.08 mg/100 g calcium, 1758.20 ppm phosphorus, and 0.01% salt.