ANALISIS PERBEDAAN PENDAPATAN SEBELUM DAN SAAT MASA PANDEMI COVID-19 PADA UMKM KRIPIK PISANG ASBAL KOTA PALU

Abstract

This study aims to analyze the difference in income of Asbal UMKM banana chips before and during the pandemic (Covid-19) in Palu City. This study was conducted at Asbal UMKM located in Palu City, Central Sulawesi Province, in May-July 2021. The determination of respondents in this study was determined intentionally (purposive). The number of respondents was 2 (two) people, namely the owner of Asbal UMKM who is the leader and 1 employee in the production department. The data used in this study consists of primary data and secondary data. The analytical tools used are income analysis and Comparative Analysis. Income analysis uses the formula (π = TR - TC), revenue (TR = P . Q), and total costs (TC = FC + VC). Comparative Analysis uses hypothesis testing H0 (no difference in income) and H1 (there is a difference in income), and the Paired Sample T-test. The results of the study show that the income earned by Asbal UMKM before the Covid-19 pandemic from October to December 2019 was Rp. 11,904,069, and during the Covid-19 pandemic, Asbal's UMKM revenue experienced a drastic decline, reaching Rp 1,849,269 from May to July 2021 due to a decline in consumption and purchasing power during the Covid-19 pandemic. The results of the differences show that the t-count value ≥ t-table (5.960 ≥ 2.776) means that H0 is rejected and H1 is proven to be true, which means that there is a difference between the income of Asbal UMKM banana chips before and during the Covid-19 pandemic.

Keywords: Income, Before and During the Pandemic