Abstrak: This study aims to analyze the effect of working capital and sales volume on profitability in Micro,
Small and Medium Enterprises (MSMEs) in Pangkep Regency, South Sulawesi Province, Indonesia. The object
of this research is Micro, Small and Medium Enterprises (MSMEs) located in Pangkep Regency as many as 80
(eighty) MSMEs. The method used in this research is descriptive quantitative, namely a research approach that
uses a lot of numbers, starting from collecting data, interpreting the data obtained, and presenting the results
using primary data, namely research questionnaires. The results of the research show that working capital has a
negative but not significant effect on the profitability of Micro, Small and Medium Enterprises (MSMEs) in
Pangkep Regency, while sales volume has a positive and significant effect on the profitability of Micro, Small,
and Medium Enterprises (MSMEs) in Pangkep Regency. . The results also show that working capital and sales
volume have a significant effect on the profitability of Micro, Small and Medium Enterprises (MSMEs) in
Pangkep Regency with a determination value of 92.4%.

Keywords: Working Capital, Sales Volume, Profitability, MSMEs.