This research aims to describe the effect of selling prices and sales volume on Toko Jaya income both partially and simultaneously. This type of research is quantitative research with associative-casual approach. The used of research population is accountancy report of Toko Jaya in 2018-2019 with the research sample in 24 months. Data collected by observation method, documentation method, internet research, and library research. The data analysis method used multiple linier regression analysis, F test, T test. The results showed that there was a positive and significant effect partially and simultaneously selling price on the Toko Jaya income. There was a positive and significant effect partially and simultaneously sales volume on the Toko Jaya income.
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