Pengaruh Pendapatan Usaha, Biaya Operasional, dan Pembiayaan Syariah terhadap Laba Bersih pada UMKM di Kabupaten Ciamis
Kata Kunci:
Business Income, Operational Costs, Sharia Financing, Net Income, MSMEs in Ciamis RegencyAbstrak
This study is motivated by the importance of maintaining financial stability and profitability for Micro, Small, and Medium Enterprises (MSMEs) as drivers of the regional economy amidst complex financial dynamics. This study aims to examine and analyze the influence of Business Income, Operational Costs), and Sharia Financing both individually and simultaneously on Net Income (Y) among MSMEs in Ciamis Regency. A quantitative research method was employed, utilizing descriptive and causal-associative designs through multiple linear regression analysis, based on secondary financial report data from the Office of Cooperatives, MSMEs, and Trade alongside a limited representative sample of 10 MSME units. The results indicate that, partially, business income has a positive and significant effect on net income, operational costs have a significant negative effect on net income, and sharia financing has a positive and significant effect on net income. Furthermore, these three variables collectively (simultaneously) explain a substantial 99.0% of the variation in net income levels. The study concludes that optimizing business income supported by operational cost efficiency and the integration of sharia financing will significantly boost and sustainably maintain the net income of MSMEs.
Referensi
Aisyah, D. (2025). Pemetaan profil sosial ekonomi usaha mikro, kecil, dan menengah (studi kasus di 12 kecamatan, kabupaten batubara). Public Administration Review, 03(01). https://doi.org/10.32734/sajjana.v3i01.21212
Amelia, E. (2025). Penghimpunan dan penyaluran dana perbankan syariah : peluang dan tantangan. Jurnal Ekonomi Bisnis, Manajemen Dan Akuntansi, 4(1). https://doi.org/10.61930/jebmak.v4i1.1082
Habibi, R. (2025). Kontribusi perbankan syariah dalam mendukung ekonomi halal nasional. Jurnal Ekonomi Dan Lembaga Keuangan Syariah, 01(02), 2–7. https://doi.org/10.64454/istifada.v1i02.141
Hidayat. (2025). Efektivitas sistem bagi hasil pada perbankan syariah versus sistem bunga pada perbankan konvensional. Jurnal Ekonomi, Keuangan Dan Perbankan Syariah, 9(2), 191–200. https://doi.org/10.33379/jihbiz.v9i2.6982
Hidayatullah, R. (2025). Strategi bertahan hidup petani dalam menghadapi fluktuasi harga komoditas. Jurnal Economina, 4(1), 35–42. https://doi.org/10.55681/economina.v4i1.1526
Janah, U. R. N. (2024). Peran usaha mikro, kecil, dan menengah dalam pertumbuhan ekonomi: analisis kontribusi sektor umkm terhadap pendapatan nasional di indonesia. Jurnal Ekonomi Dan Manajemen, 1(2), 739–746. https://doi.org/10.62710/a45xg233
Manihuruk, Y. S. (2025). Pengaruh optimasi biaya produksi terhadap peningkatan keuntungan (laba) pada umkm di pancing, kota medan. Jurnal Ilmu Manajemen, Ekonomi Dan Kewirausahan, 2(April). https://doi.org/10.58192/wawasan.v3i2.3200
Marunta, R. A. (2025). Membangun pertumbuhan ekonomi berkelanjutan berbasis syariah. Economics and Digital Business Review, 7(1), 223–234. https://doi.org/10.37531/ecotal.v7i1.3034
Marzuki. (2024). Aktualisasi prinsip keadilan pada akad murabahah dalam menetapkan margin keuntungan di lembaga keuangan syariah. Jurnal Ilmiah Ekonomi Islam, 10(01), 709–716. https://doi.org/10.29040/jiei.v10i1.11936
Paramida, N. (2024). Pengaruh biaya produksi, biaya operasional, dan volume penjualan terhadap laba bersih pada sektor industri food and beverage di perusahaan yang terdaftar di bursa efek indonesia tahun 2021-2023. Jurnal Ekonomi Dan Perbankan Syariah, 9(204), 3732–3741. https://doi.org/10.30651/jms.v9i5.24957
Pratiwi, P. (2025). The role of financial strategies for msmes in responding to macroeconomic uncertainty: a literature review and secondary data analysis. Jurnal Ilmiah Ekonomi Dan Bisnis, 18(1), 421–430. https://doi.org/10.51903/e-bisnis.v18i1.2807
Rachmadanti, K. S. (2025). Pengaruh manajemen hutang, piutang persediaan, terhadap profitabilitas dengan arus kas sebagai variabel intervening pada perusahaan sektor kesehatan yang terdaftar BEI. Jurnal Ekonomi, Manajemen, Akuntansi Dan Bisnis, 3(1). https://doi.org/10.59246/muqaddimah.v3i1.1230
Sugiyono. (2022). Metode penelitian kuantitatif, kualitatif, dan r&d. CV Alfabeta.
Suvianti, E. (2025). Dinamika struktur pasar dan tantangan daya saing usaha mikro kecil dan menengah (umkm) di indonesia. Jurnal Ekonomi & Bisnis, 13(2), 209–218. https://doi.org/10.58406/jeb.v13i2.2116
Tauhid, D. M. (2025). Efektivitas penerapan kontrak mudharabah dalam pembiayaan usaha mikro pada bank syariah. Jurnal Studi Keislaman, 5(2), 798–812. https://doi.org/10.59240/kjsk.v5i2.271
