The research goal are described: (1) the effect of business capital on the business profit of wholesale store in Jati sub-district, Kudus district. (2) the effect of sales on the business profit of the wholesale store in Jati sub-district, Kudus district. (3) the effect of business capital and sales on the business profit of wholesale store in Jati sub-district, Kudus district. The research uses quantitative methods designed cencus. The population of wholesale store in Jati sub-district, Kudus district is 68 store. Data collection techniques on the use of questionnaire and documentation. The technique of the data analysis of multiple regression. The result of the analysis regression there have been instances of the equation of the regression the is: Y = 26,447 + 0,201 X1 + 0,197 X2. The equation explains that business capital and sales have an effect on business profit. The analysis and discussion obtained the conclusion that: (1) business capital has a positive and significant effect on the business profit wholesale store in Jati sub-district, Kudus district. In the test obtained tcount> ttable = 2,000 > 1996 and the probability value ttable = 2,141 > 1996 and the probability value ftable, which is 4,583 > 3,14 and a significant probability value <0,05, which is 0,014. The coefficient of determination (R2) is 0,124 or 12,4% while the remaining 87,6% the rest influenced other variables that not be researched. Recommendations from this study are expected to pay attention to the constraints that exist in wholesales store which are still difficult to develop in terms of capital dan competition between stores as consideration for improvement and refinement of research to carried out
