Jurnal Mahasiswa Manajemen dan Akuntansi
Vol. 5 No. 2 (2026): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi

Pengaruh Modal Kerja terhadap Profitabilitas UMKM Bidang Kuliner di Pasar Cidu Kota Makassar

Andi Miftah Farid (Universitas Muhammadiyah Makassar)
Alamsjah Alamsjah (Universitas Muhammadiyah Makassar)
Firman Syah (Universitas Muhammadiyah Makassar)



Article Info

Publish Date
06 Oct 2026

Abstract

This study aims to analyze the effect of working capital on the profitability of culinary MSMEs at Cidu Market, Makassar City. Working capital is an important factor in supporting business operations, fulfilling production needs, and increasing the ability of MSMEs to generate profits. This study employed a mixed-methods approach by combining quantitative and qualitative approaches. Quantitative data were collected through questionnaires using a Likert scale, while qualitative data were obtained through interviews with MSME owners. The research sample consisted of 45 culinary MSME owners selected using census sampling. Data were analyzed using simple linear regression with the assistance of SPSS software. The results showed that working capital had a positive and significant effect on the profitability of culinary MSMEs at Cidu Market, Makassar City. The coefficient of determination (R²) was 0.593, indicating that working capital explained 59.3% of the variation in profitability, while the remaining 40.7% was influenced by other factors outside the research model. These findings highlight the importance of effective working capital management in improving profitability and supporting the sustainability of culinary MSMEs.  

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Journal Info

Abbrev

JUMMA45

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Sub Rumpun ILMU EKONOMI Ekonomi Pembangunan Akuntansi Ekonomi Syariah Perbankan Perpajakan Asuransi Niaga (Kerugian) Notariat Bidang Ekonomi Lain Yang Belum Tercantum Sub Rumpun ILMU MANAJEMEN Manajemen Manajemen Syariah Administrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) Pemasaran ...