This study aims to determine the profits and business efficiency of the Mega Rasa durian pancake food industry in Pekanbaru City before and during the COVID-19 pandemic. Determination of the sample This study uses purposive sampling. The sample used is the durian pancake industry Mega Rasa Pekanbaru. This study uses the t-test analysis method using the SPSS (Statistical Product And Service Solutions) program. The results showed that the average profit of the Mega Rasa durian pancake business in

more »

... Pekanbaru City in the pre-covid-19 period was Rp. 10,439,750 with an efficiency of 1.417636872 and during the covid-19 pandemic the average profit was Rp. 7,040,667 with an efficiency of 1.343791801. Judging from the results of the t-test of 7.012 and alpha of 0.05 and significant (2-tailed) of 0.00, which indicates that the significant value (2-tailed) < alpha (0.05), means that H0 is rejected, Ha is accepted. which means that there is a real difference between the profits of the Mega Rasa durian pancake business in Pekanbaru City in the pre-covid period and during the covid-19 pandemic.