This unusual mermaid statue is located at Paralio Astros (Astros Beach) about 25 miles from Tripolis in Greece. map
The statue looks out over the Argolic Gulf and the city of Paralio Astros and its harbor. The statue is sometimes referred to as the Stheno mermaid, and may actually represent the serpent goddess Stheno, sister of Medusa in Greek mythology.
As you will notice in the close-up photos, the sculpture's arms have scales, as does the tail, and its hands don't have fingers, but instead seem adapted for swimming, just like the tail.
● The Mermaids of Earth coffee-table book: See page 96 in the book about this sculpture.