PENGARUH BIAYA PRODUKSI, BIAYA PACKAGING, VOLUME PENJUALAN DAN OMSET PENJUALAN TERHADAP LABA BERSIH PADA USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) PEDAGANG TAHU ACI DI DESA KARANGMANGU, KECAMATAN TARUB, KABUPATEN TEGAL TAHUN 2023

Catur Wahyudi; Imamuddin Yuliadi

doi:10.35897/intaj.v9i1.1714

Authors

Catur Wahyudi UIN SIBER SYEKH NURJATI CIREBON
Imamuddin Yuliadi Universitas Muhammadiyah Yogyakarta

DOI:

https://doi.org/10.35897/intaj.v9i1.1714

Keywords:

Production cost, Packaging cost, Sales volume, Sales turn-over, Net profit

Abstract

This research aims to determine the effect of production costs, packaging costs, sales volume and sales turnover on the net profit of Micro, Small and Medium Enterprises (MSMEs) selling aci tofu in Karangmangu Village, Tarub District, Tegal Regency in 2023. The type of research used is quantitative research. The data used is primary data. The research population was aci tofu traders in Karangmangu Village, Tarub District, Tegal Regency. The sampling technique in this research used a purposive sampling technique and 11 samples of tofu traders were obtained in 4 quarters of research. The data analysis method used is multiple linear regression analysis with t test (partial) and F test (simultaneous).

The results of this research show that (1) Production costs have no effect on net profit with a significant value of 0.216 > 0.05 and a calculated t value of -1.257 for Micro, Small and Medium Enterprises (MSMEs) selling aci tofu in Karangmangu Village, Tarub District, Tegal Regency in 2023. (2) Packaging costs influence net profit with a significant value of 0.000 <0.05 and a calculated t value of -5.658. in Micro, Small and Medium Enterprises (MSMEs) selling aci tofu in Karangmangu Village, Tarub District, Tegal Regency in 2023. (3) Sales volume influences net profit with a significant value of 0.031 < 0.05 and a calculated t value of -2.235 in Micro, Small and Medium Enterprises (MSMEs) selling aci tofu in Karangmangu Village, Tarub District, Tegal Regency in 2023. (4) Sales turnover influences net profit with a significant value of 0.000 < 0.05 and a calculated t value of 10,468 for Micro, Small and Medium Enterprises (MSMEs) selling aci tofu in Karangmangu Village, Tarub District, Tegal Regency in 2023. (5) Production Costs, Packaging Costs, Sales Volume and Sales Turnover simultaneously influence net profit with a significant value of 0.000 < 0.05 and a calculated F value of 56,126 in Micro, Small and Medium Enterprises (MSMEs) of aci tofu traders in Karangmangu Village, Tarub District , Tegal Regency in 2023.

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