The success earned net income is affect by the costs used. The purpose of this study was to identify the effect of the charge on income program Alfamart Kring Semarang City Sumber Alfaria Trijaya Tbk Branch Semarang. The data collected from interviews and learning. This study uses primary data and secondary data obtained from the financial statements of Alfamart Kring Semarang City. Based on the results of research show that there is no influence between the level of operating expenses to net income in Alfamart Kring Semarang City. Unknown value of r