Main Article Content
The Covid-19 Pandemic period has indeed become a global problem for the community. In addition to disease
outbreaks, there is also a lack of income due to termination of employment. Victims of termination of employment
must be able to work independently to meet the necessities of life for all family members they meet. Independent
businesses with communities who have to reduce activities outside the home, without face-to-face socialization. But
because the necessities of life that must always be fulfilled, it makes business in cyberspace more developed. So that
online business is growing.
Investments in business should have a return, especially if taken from a loan. Investments are used for operational
financing to produce products to be sold. Sales will earn operating profits. With operating profit, it is expected that
there will be a return on investment.
Simple Regression Analysis shows the less effect of sales on operational costs. Multiple Regression Analysis shows
that there is a partial influence between Sales and Operating Costs on Operating Profits. And based on the Multiple
Regression Analysis it also shows the influence of Sales, Operational Costs and Operating Profits on Return on
Capital. Path analysis shows a direct and indirect relationship between Sales to Return on Capital with Intervening
Operating Costs and Operating Profits. Based on Path Analysis, there is also a direct and indirect relationship
between Sales to Operating Profits and Intervening Operational Costs.
Keyword : Sales, Operational Costs, Profit, Return on Capital.