Small and Medium Enterprises (MSMEs) are one of the sectors that are expected to help develop the national economy. this allows it to contribute to efforts to reduce disparities between groups, alleviate poverty, and absorb labor. This study aims to determine the effect of capital, working hours, and number of workers. Total production, and sales to revenue. The object of this research is MSMEs in the typical chips center of Lampung. There are 38 samples in this study, namely kiosk owners who are willing to provide information regarding their financial data, which are processed using SPSS 22. From the results of multiple linear regression tests, it is stated that partially the Sales variable (X5) has a significance of 0.015 less than 0.05 which means it has a significant and significant effect on income, while the variables of capital (X1), working hours (X2), number of workers (X3), and total production (X4) have values greater than 0.05 which means they have no effect on income. The test results simultaneously state that all X variables (capital, working hours, number of workers, total production, sales) have a significance of 0.006 which is smaller than 0.05 which means that it has a significant and significant effect on income. The test results of the coefficient of determination R2 are 0.389, which means that the independent variable has an influence of 38.9% on the dependent variable, while the rest may be influenced by other variables outside the variables in this study.Keyword : MSME, Capital, working hours, number of workers, total production, sales, income
CITATION STYLE
Wuryanti, L., Listyaningsih, E., & Fitriani, E. (2021). Pengaruh Modal, Jam Kerja, Jumlah Tenaga Kerja, Jumlah Produksi, dan Penjualan Terhadap Pendapatan Usaha Mikro Kecil dan Menengah Pada Sentra Keripik Khas Lampung di Kedaton Bandar Lampung. Jurnal Riset Akuntansi Dan Manajemen Malahayati, 10(1), 67. https://doi.org/10.33024/jrm.v10i1.4793
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