SUMMARY
Today, many people are competing to build a business to meet their basic needs. We know that the development of SMEs will have a significant impact on the pace of the Indonesian economy. MJ Furniture is one of the stores that runs a furniture retail business. One of the problems that MJ furniture stores often face is determining production to get the maximum benefit they need to get from their daily production activities. This study aims to solve the problems encountered in the MJ furniture business by making linear programming more effective and efficient. The method used to collect the data is in the form of observations and interviews with MJ furniture stores. Meanwhile, the data analysis was performed using the simplex method and POM-QM software. Using Simplex calculation results and the POM-QM application, the MJ shop makes a profit of IDR 5,743,000 by producing 30 mattresses, 10 tables and 13 wardrobes per day. The system is implemented using the web programming language, PHP, and data management is performed using MySQL.