This study aims to analyze the effect of digital marketing, product innovation, and working capital on the business income of MSMEs in Gampong Bayu, Kuta Makmur Subdistrict, North Aceh Regency. This study used a quantitative causal-associative approach, with data collected through questionnaires and documentation. The population consisted of 60 business units, with a sample of 37 MSME respondents selected using purposive sampling. Data were analyzed using multiple linear regression with the assistance of SPSS. The results showed that digital marketing had a positive and significant effect on business income, with a regression coefficient of 0.441, a t-count of 3.170, and a significance value of 0.003. Product innovation had a positive and significant effect, with a regression coefficient of 0.103, a t-count of 3.380, and a significance value of 0.007. Working capital also had a positive and significant effect, with a regression coefficient of 0.377, a t-count of 3.222, and a significance value of 0.003. Simultaneously, the three variables had a significant effect on business income, with an F-count of 34.950 and a significance value of 0.000. The Adjusted R Square value of 0.739 indicates that 73.9% of the variation in MSME business income can be explained by digital marketing, product innovation, and working capital.
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