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Articles

Vol. 1 No. 2 (2026): MARET : MUJAHADAH JURNAL ILMU MULTIDISIPLIN

ANALISIS RASIO OMZET TERHADAP PROFIT PERUSAHAAN PADA UMKM

Submitted
March 20, 2026
Published
2026-03-03

Abstract

This study examines the relationship between revenue ratio and company profit in Micro, Small, and Medium Enterprises (MSMEs) as an indicator of financial performance. The purpose of this research is to analyze how the revenue ratio influences profit levels and to identify factors affecting profit optimization in MSMEs. This study employs a qualitative approach with a descriptive-analytical design. Data were collected through in-depth interviews, observations, and documentation from MSME actors. The findings reveal that the revenue ratio has an influence on company profit, but the relationship is not direct. Increased revenue does not necessarily lead to a significant increase in profit, as it is largely influenced by cost efficiency and financial management practices. Additionally, limited financial record-keeping and low financial literacy were identified as major constraints in maximizing profit. This study contributes to the literature by emphasizing the importance of integrating revenue growth, cost efficiency, and financial management in improving MSME financial performance.

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