The need for cake as a complementary food at various events causes the demand to increase. This increase has an impact on the production level that will be produced with the aim of increasing profits. The production process is related to the allocation of the right raw materials to be efficient, so that maximum profits will be obtained. This study aims to analyze the maximum profit of the Maesa Cake and Bakery Shop, Permata Legenda Branch. There are two types of products sold in this shop, namely Banana Bolu (X1) and Banana Bolen (X2). The research method used is linear programming which is solved by the simplex method and the use of the POM For Windows application. The data obtained is observational data by meeting the shop owner directly to be interviewed. The process of calculating the simplex method is carried out using Ms. Excel with several completion steps, starting from creating a simplex table, entering the coefficients of the objective function and constraints, looking for key columns, key rows, and key numbers, until the last step is achieving positive coefficients generated in the objective function row. The final result obtained is the process of the iterations carried out. Apart from using Ms. Excel, researchers also use the POM for Windows application. Use both software to find the maximum profit to be achieved. So it is found that the maximum profit that can be obtained in one day by the Maesa Cake and Bakery Branch of Permata Legenda is IDR 270,000.00; by producing 5 units of Banana Bolu and 50 units of Banana Bolen.