Perbandingan Profitabilitas UMKM Pengolahan Hasil Perikanan yang Telah Mendapatkan Sertifikasi Halal dan Belum

The study aims to compare the profitability analysis between MSMEs of processed fishery products that have Halal certification and MSMEs that do not have Halal certification. Data collection was carried out by conducting a study of 12 MSMEs of fishery product processing determined purposively through research instruments in the form of questionnaires, interviews, and documentation of sources. The data collected was a general description of the company and its components in the financial statements. Components in the financial statements include the balance sheet and the company's profit and loss statement. MSMEs of fishery product processing that already have halal certification have a greater net profit margin and gross profit margin than those that have not been certified. The efficiency of MSMEs of fishery product processing that have halal certification in generating net profit from total revenue is better than that of MSMEs of fishery product processing that have not been halal certified.