The development of information technology and data analytics has encouraged business actors to leverage historical data as a basis for decision-making. In the small and medium enterprise (SME) sector, particularly in the culinary field, the ability to predict sales is a crucial aspect of production planning and stock management to ensure operational efficiency. Rayyan Bakery Simpang Marbau, as a bakery SME, faces challenges due to fluctuating sales that have traditionally been managed based on experience rather than systematic data analysis. The main problem addressed in this study is the absence of a data-driven sales prediction method that can assist the business owner in estimating sales accurately. Therefore, a predictive approach that utilizes historical sales data is required to support managerial decision-making. This study employs linear regression and decision tree methods. The analyzed data consist of historical sales records of Rayyan Bakery Simpang Marbau over a specific period. Linear regression is used to model the linear relationship between sales variables, while the decision tree captures non-linear patterns and produces easily interpretable decision rules. The performance of both methods is analyzed and compared based on the accuracy of the predictions they generate. The results indicate that both linear regression and decision tree methods can be effectively used to predict sales; however, the decision tree provides greater flexibility in capturing fluctuating sales patterns. These findings are expected to assist Rayyan Bakery in production planning and stock management, as well as serve as a reference for applying sales prediction methods in similar SMEs.
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