<![CDATA[The purpose of this research is to examine the relationship between the revenue of food and beverage MSMEs in Sukoharjo Regency and many independent factors, including capital, duration of company, education, business experience, and accounting records. There were 3,240 businesses utilized as participants in this research, all of which were micro, small, and medium-sized enterprises (MSME) operating in the food and beverage industry in Sukoharjo Regency. This research employed a convenience sample of 97 business players from all throughout Sukoharjo Regency for its sampling approach. utilizing SPSS version 25, we conducted an analysis utilizing the instrument data test, the classical assumption test, the multiple linear test, and the hypothesis test. Sukoharjo Regency's food and beverage MSMEs' earnings were shown to be significantly influenced by factors like variable capital and firm age. Income for food and drink MSME's in Sukoharjo Regency is not significantly impacted by factors like education, business experience, or accounting records. Tujuan dari penelitian ini adalah untuk mengkaji hubungan pendapatan UMKM makanan dan minuman di Kabupaten Sukoharjo dengan berbagai faktor independen, antara lain modal, lama usaha, pendidikan, pengalaman usaha, dan pencatatan akuntansi. Terdapat 3.240 pelaku usaha yang dijadikan partisipan dalam penelitian ini, semuanya merupakan Usaha Mikro, Kecil, dan Menengah (UMKM) yang bergerak di bidang industri makanan dan minuman di Kabupaten Sukoharjo. Penelitian ini menggunakan Accidental Sample sebanyak 97 pelaku usaha dari seluruh Kabupaten Sukoharjo dengan menggunakan SPSS versi 25 melakukan analisis dengan menggunakan uji data instrumen, uji asumsi klasik, uji linier berganda, dan uji hipotesis. Pendapatan UMKM makanan dan minuman Kabupaten Sukoharjo dipengaruhi secara signifikan oleh faktor variabel modal dan lama usaha. Pendapatan UMKM makanan dan minuman di Kabupaten Sukoharjo tidak dipengaruhi secara signifikan oleh faktor pendidikan, pengalaman usaha, atau pencatatan akuntansi.]]>
