This study aims to examine (1) the effect of business capital on the income of milkfish processed MSMEs in Gresik District; (2) the effect of labor on the income of milkfish processed MSMEs in Gresik Regency; (3) the effect of information technology on the income of milkfish processed MSMEs in Gresik Regency. The research employe a descriptive quantitative method on multiple variables. Data collection was conducted through questionnaires distributed to 40 milkfish processed MSMEs in Gresik Regency. Cross-sectional multiple regression analysis, including regression analysis tests, classical assumption tests, and hypothesis tests, was utilized. The findings indicate that (1) capital has a positive and significant impact on the income of milkfish-processed MSMEs in Gresik Regency; (2) labor has a positive but insignificant impact on the income of milkfish-processed MSMEs in Gresik Regency; (3) information technology has a negative and insignificant impact on the income of milkfish-processed MSMEs in Gresik Regency.
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