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This study aims to identify whether there is an impact of operational costs on the net profit of Kopikir Coffee shops. This research is included in the category of quantitative research. The research was carried out at the Kopikir Coffee shop on Sudimoro Street, Lowokwaru District, Malang, East Java. The population of this study is all monthly financial statements of Kopikir Coffee. The number of research samples is 48 data, with data criteria that present complete monthly financial statements for the 2019-2023 period. The data used in this study comes from secondary sources in the form of monthly financial statements owned by Kopikir Coffee. The data collection mechanism applied in this analysis involves literature study, observation, and documentation. The data analysis method applied in this study is a simple linear regression model. Based on the results of the hypothesis test, operational costs have an influence and a negative relationship on net profit. The operational costs carried out in Kopikir Coffee store activities are high so that the achievement of profits will decrease. So the result of this research is that operational costs have an effect and are significant on the net profit of the Kopikir Coffee shop.  Keywords: Operational Costs, Net Profit

This research aims to obtain information regarding how much influence operational costs have on the amount of net profit obtained by a company and the author hopes that this research can provide benefits to the company's existence in order to maintain the continuity of a company's production process and provide motivation to become a better company. This research uses a descriptive-comparative research method with a qualitative approach.  According to Adiputra et al., (2021) Descriptive research is research that aims to describe existing phenomena, namely natural phenomena or man-made phenomena, or that is used to analyze or describe the results of the subject, but is not intended to provide wider implications. Research using this method will determine significant relationships between the variables studied so that it will produce conclusions that clarify the picture of the object being studied. Conclusions based on the results of research analysis using descriptive-comparative research methods with a qualitative approach. It can be concluded that from the 15 articles used to explain that operational costs show a very significant and dominant influence on net profit. This can be identified from the 11 articles that use this component.