Research Paper
Year: 2023 | Month: February | Volume: 10 | Issue: 2 | Pages: 453-460
DOI: https://doi.org/10.52403/ijrr.20230254
Analysis of Capital and Production Costs on the Profits of Micro, Small and Medium Enterprises in Klambir Lima Kebun Village, Hamparan Perak District, Deli Serdang Regency
Nina Fadilah1, Tri Wulandari2
1Managament Department, Universitas Pembangunan Panca Budi, Indonesia
2Accounting Department, Universitas Pembangunan Panca Budi, Indonesia
Corresponding Author: Nina Fadilah
ABSTRACT
This research was carried out in Kelambir Lima Kebun Village, Hamparan Perak District, Deli Serdang Regency. The selection of respondents was carried out intentionally (purposive sampling). Primary data collection was carried out by conducting interviews with 32 MSME business owners. This study aims to partially analyze the effect of capitalization on business profits and analyze the effect of production costs on business profits and analyze the simultaneous influence of capitalization and production costs on the profits of micro, small and medium enterprises, from the results of the study obtained for the t test variable X1 capitalization obtained results t count 3.559 > t table 2.045 with a sig value of 0.001 < 0.05 then there is a positive and partial significant influence between capital and profits of Micro, Small and Medium Enterprises. The results of the t test for variable product costs obtained a calculated t value of -2.193 < t table 2.045 with a sig of 0.04 < 0.05 then there was no positive and significant influence between the variable production costs on business profits. Meanwhile, for the F test, a calculated f value of 10.970 > from f table 3.333 with a sig value of 0.000 < a sig of 0.05, then there is a simultaneous influence between the variables of the free variable in this case capital and production costs on profits Micro, Small and Medium Enterprises (MSMEs). Equation The obtained regression model y = 11.303 + 0.591X1 + (-0.292 X2) + e. The magnitude of the coefficient of determination of 39.1% means that capital and production costs are only able to explain the profit of Micro, Small and Medium Enterprises of 39.1% the remaining 60.9% can be explained by other variables that were not studied in this study.
Keywords: Capital, Production Costs, Profit, MSMEs Klambir Lima Kebun
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