ANALISIS PROFITABILITAS USAHA ROTI PADA UMKM NAFI’AH BAKERY DI DESA TINGGEDE KECAMATAN MARAWOLA KABUPATEN SIGI

MSMEs are a business sector that plays a key role in the local economy, including the bakery sector. However, sub-optimal financial management can affect a business’s revenue and profitability. This study aims to analyse the revenue and profitability of the bakery business at the Nafi’ah Bakery MSME in Tinggede Village, Marawola Sub-district, Sigi Regency. The research was conducted in April–May 2026 using a quantitative descriptive method. The study location was selected using purposive sampling, involving three respondents. Data were collected through observation, interviews, questionnaires, documentation, CSA, books, journal and theses. Data analysis included calculations of revenue and profitability ratios, namely Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Investment (ROI) and Return on Assets (ROA). The research findings indicate that in March 2026, the business incurred a loss of Rp1,966,362, whilst in April 2026, it generated revenue of Rp260,034. The GPM figures for March and April were 59 % and 56.5 % respectively; the NPM was -3.2 % and 0.4% the ROI was -1.2 % and 0.1 % and the ROA was -0.9 % and 0.13 %. These results indicate that, although the gross profit margin is high, the effectiveness and efficiency of the business remain low, meaning profitability is not yet optimal. Therefore, it is necessary to implement systematic financial record-keeping and, ideally, to keep household and business finances separate.