Analisis Dampak Pandemi Covid-19 Terhadap Pendapatan Usaha Kopi Pada Industri Bumi Mutiara Di Kota Palu

Bumi Mutiara Industry is a coffee processing industry located in palu city. In the midst of the current covid-19 pandemic, the coffee industry in Palu City is significantly affected. The analytical tools used in this research are Revenue Analysis and Comparative Analysis. Analyze revenue by using formulas (? = TR – TC), receipts (TR = P x Q), and total costs (TC = FC + VC). Comparative analysis using H0 hypothesis testing (no revenue difference) and H1 (no revenue difference), and Paired Sample T-test paired t-test. The results showed that revenues before the covid-19 pandemic were obtained in the amount of Rp.78,490,396,-, and the covid-19 pandemic took place in Palu City resulting in the revenue gain in the Bumi Mutiara industry decreased by Rp.38,862,996,-. Total revenue was Rp.117,353,392,-. The results of the difference showed the value of thitung ? ttabel (6.320 ? 2.20099), then H0 was rejected and H1 tested the truth which means there is a real difference between coffee business income before and during the covid-19 pandemic took place in the Bumi Mutiara industry in Palu City