Pengaruh Modal, Tenaga Kerja, Jam Kerja dan Jumlah Platform Digital Terhadap Pendapatan UMK Kuliner di Kota Denpasar

Ni Kadek Dian Yuliantari
Gede Crisna Wijaya

Santri : Jurnal Ekonomi dan Keuangan Islam
Vol. 4 No. 4 (2026): Agustus: SANTRI : Jurnal Ekonomi dan Keuangan Islam

Income is a key indicator reflecting financial performance, the success of business strategies, and the level of economic welfare of Micro and Small Enterprises (MSEs) actors. The culinary MSE sector in Denpasar City generally shows rapid growth in the number of business units; however, independent entrepreneurs still face challenges related to limited capital structure, labor efficiency, operational intensity, and barriers to digital market adaptation. Based on these issues, this study aims to analyze the effect of Capital, Labor, Working Hours, and Number of Digital Platforms on the Income of Culinary MSEs in Denpasar City, both simultaneously and partially, as well as to identify the variable that most dominantly influences business income. This study uses a multiple linear regression analysis method with the assistance of SPSS software version 27.0, tested on 99 respondents who are culinary business actors through the distribution of questionnaires with a significance level of five percent. The results show that simultaneously, Capital, Labor, Working Hours, and Number of Digital Platforms have a significant effect on MSE Income. Partially, Capital, Labor, and Working Hours have a positive and significant effect on income, while the Number of Digital Platforms variable has a positive but not significant effect on MSE income. In addition, the test results also show that Capital is the most dominant variable in influencing business income. These findings indicate that the improvement in financial performance of culinary MSEs in Denpasar City is genuinely driven by the strength of working capital accumulation, optimization of human resource capacity, and the intensity of daily operational time. Meanwhile, the contribution of the number of digital platforms still needs to be optimized in terms of content management quality, improvement of administrative cost margins, and active digital literacy in order to generate a more significant profitability impact amid the tight competition of the digital market.