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All Journal Jurnal Mahasiswa Manajemen dan Akuntansi
Andi Miftah Farid
Universitas Muhammadiyah Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Modal Kerja terhadap Profitabilitas UMKM Bidang Kuliner di Pasar Cidu Kota Makassar Andi Miftah Farid; Alamsjah Alamsjah; Firman Syah
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 5 No. 2 (2026): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v5i2.8130

Abstract

This study aims to analyze the effect of working capital on the profitability of culinary MSMEs at Cidu Market, Makassar City. Working capital is an important factor in supporting business operations, fulfilling production needs, and increasing the ability of MSMEs to generate profits. This study employed a mixed-methods approach by combining quantitative and qualitative approaches. Quantitative data were collected through questionnaires using a Likert scale, while qualitative data were obtained through interviews with MSME owners. The research sample consisted of 45 culinary MSME owners selected using census sampling. Data were analyzed using simple linear regression with the assistance of SPSS software. The results showed that working capital had a positive and significant effect on the profitability of culinary MSMEs at Cidu Market, Makassar City. The coefficient of determination (R²) was 0.593, indicating that working capital explained 59.3% of the variation in profitability, while the remaining 40.7% was influenced by other factors outside the research model. These findings highlight the importance of effective working capital management in improving profitability and supporting the sustainability of culinary MSMEs.  
Co-Authors Alamsjah SE Firman Syah