<![CDATA[This study aimed to determine and analyze the effect of working capital on income at Hotel Jazz Palu. This type of research is an associative quantitative approach. The research sample is the annual financial reports (December 2016-December 2019) at the Jazz Hotel Palu with research sampling using the Purposive Sampling technique. The source of the data used is secondary data, which is obtained from the management of Hotel Jazz Palu in the form of annual financial reports from January to December 2016 - to January to December 2019 with research subjects consisting of working capital and income. Furthermore, data analysis using simple linear regression analysis with the results showed a positive and significant effect between the working capital variable (X) on income at Hotel Jazz Palu, with an at-count value for the working capital variable (X) of 6.374 with a Sig-t value working capital variable (X) 0.024 < 0.05.j]]>
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