PENGARUH VOLUME PENJUALAN DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH PADA UMKM KOPI XYZ

Abstract

The Purpose of this study was to Empirically Prove the effect of Sales Volume and Operating Costs on Net Profit at XYZ Coffee MSMEs for the period January 2020 to December 2023. The method used in this research is Quantitative method. The results in this study are: (1) Hypothesis testing using the R-squared test shows that the magnitude of the effect of sales volume and operating costs on net profit is 0.934 (93.4%), (2) Hypothesis testing using the F test shows that the significant value of sales volume (X1) and operating costs (X2) on net profit (Y) is 0.000, so the Sign value of 0.000 <0.05. Then f count> f table (316.841> 3.20), (3) Hypothesis testing using the T test shows that the significant value of sales volume (X1) and operating costs (X2) on net profit (Y) is 0.000, so the Sign value of 0.000 <0.05. Then the sales volume t value> t table (4.673> 2.014) and operating costs t value> t table (4.034> 2.014). From the results of the hypothesis test, it is proven that the hypothesis is accepted and that sales volume and operating costs have a positive effect on net profit.