FAKTOR DETERMINAN LABA USAHA MIKRO, KECIL, DAN MENENGAH
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh penjualan, biaya produksi, dan biaya promosi terhadap laba Usaha Mikro Kecil dan Menengah di Kecamatan Kalibawang Kabupaten Wonosobo. Berdasarkan hasil penelitian ini diharapkan dapat dipakai oleh perusahaan sebagai acuan referensi informasi dalam kebijakan bidang operasional perusahaan sehingga perusahaan dapat berproduksi dengan optimal. Pengujian hipotesis dalam penelitian ini menggunakan alat analisis regresi linier berganda SPSS dengan uji F, uji T dan koefisien determinasi (R2). Populasi dari penelitian ini adalah seluruh perusahaan UMKM di Kecamatan Kalibawang. Teknik pengambilan sampel dalam penelitian ini adalah dengan purposive sampling dan menggunakan rumus slovin sehingga dalam penelitian diambil 95 perusahaan UMKM di Kecamatan Kalibawang Kabupaten Wonosobo. Berdasarkan hasil penelitian diketahui bahwa ada pengaruh positif penjualan, biaya produksi, dan biaya promosi terhadap laba perusahaan pada UMKM di Kecamatan Kalibawang Kabupaten Wonosobo.
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