THE EFFECT OF WORKING CAPITAL AND SALES ON NET PROFIT IN SMEs FROZEN FOOD DURING COVID 19 PANDEMIC ERA
This study aims to examine the effect of working capital and sales on Net Profit in SMEs Frozen Food during Covid 19 pandemic era. The research with a quantitative approach was carried out with the research sample is working capital, sales, net profit during 2017 – 2021 at SMEs Sabily Frozen Food....
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| Format: | Article |
| Language: | English |
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LPPM of Narotama University Surabaya
2023-07-01
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| Series: | IJEBD (International Journal of Entrepreneurship and Business Development) |
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| Online Access: | https://jurnal.narotama.ac.id/index.php/ijebd/article/view/2280 |
| Summary: | This study aims to examine the effect of working capital and sales on Net Profit in SMEs Frozen Food during Covid 19 pandemic era. The research with a quantitative approach was carried out with the research sample is working capital, sales, net profit during 2017 – 2021 at SMEs Sabily Frozen Food. Data analysis using statistics method with multiple linear regression analysis. The finding reveal that working capital and sales have significant effect on net Income during Covid 19 Pandemic Era. Second analysis that at partially examine show that working capital and Sales have a significant effect on Net Income during pandemic era. This study proves that working capital is needed to finance all operational activities during pandemic era and also improving sales important for SMEs in uncertain the pandemic. Therefore, optimal profits can be achieved while improving the working capital and sales during pandemic era to sustainability the business.
Keywords: Working Capital, Sales, Net Income, SMEs
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| ISSN: | 2597-4750 2597-4785 |