<![CDATA[The development of Micro, Small, and Medium Enterprises (MSMEs) requires business owners to carry out effective sales planning in order to optimize inventory management and minimize the risk of overstocking or stock shortages. One approach that can be applied is the Simple Linear Regression method, which is capable of predicting future sales based on historical data. This study aims to predict shoe sales at Akantra MSME using weekly historical sales data collected over 26 observation periods. The research stages include data collection, regression coefficient calculation, regression equation development, sales prediction, and model accuracy evaluation using Mean Absolute Error (MAE), Root Mean Square Error (RMSE), and Mean Absolute Percentage Error (MAPE). The study produced the regression equation Y=33.25538462−0.486153846X, indicating a downward trend in sales of approximately 0.49 pairs of shoes per period. The evaluation results showed an MAE of 9.19, an RMSE of 10.86, and a MAPE of 34.89%. These findings indicate that the proposed model provides a reasonably accurate prediction and is suitable for supporting sales planning decisions. Therefore, the Simple Linear Regression method can serve as an alternative approach for assisting MSMEs, particularly Akantra MSME, in forecasting future sales and supporting more effective business decision-making.]]>
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