scholarly journals Short-Term Debt and Financial Performance of Small and Medium Scale Enterprises in Buganda Region, Uganda

2020 ◽  
Vol 9 (4) ◽  
pp. 58-69
Author(s):  
Henry Mugisha ◽  
Job Omagwa ◽  
James Kilika
Keyword(s):  
Financial Performance ◽  
Small And Medium Enterprises ◽  
Low Cost ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Primary Data ◽  
Short Term ◽  
Cross Sectional ◽  
Capital Shortage ◽  
Qualitative Approaches

Short-term debt is regarded as an important source of financing for Small and Medium-sized enterprises (SMEs). This is because it can be easily accessed and useful during times of emergent working capital shortage. However, short-term debt is the least researched among the components of capital structure, which explains why its contribution to the financial performance of small and medium-sized businesses still lacks empirical validation especially in the Ugandan context. This paper sought to determine the effect of short-term debt on financial performance of Small and Medium Enterprises in Uganda. The study adopted a descriptive cross-sectional research design to collect and analyse the data. Stratified random sampling technique was used to select SMEs while purposive sampling technique was used to select one key respondent from each of the sampled 453 SMEs in Uganda. Primary data was collected using survey questionnaire. Data was analysed using descriptive statistics and simple linear regression analysis. The findings indicted that short-term debt had a negative and significant effect on financial performance of SMEs as measured by return on assets. The study provides empirical evidence to support the propositions in the extant literature that short-term debt significantly hampers financial performance of SMEs. The study recommends that SMEs should adopt low cost operation procedures to improve profitability. This would lead to accumulated profits that can be used for investment purposes as a means of driving growth among the SMEs without resorting to borrowing. This paper suggests that further research should be conducted to establish the justification for the negative and significant effect of short-term debt on financial performance using qualitative approaches.

scholarly journals PENGARUH KESADARAN SITUASI IBU HAMIL DENGAN FREKUENSI KUNJUNGAN ANTENATAL DI WILAYAH KERJA PUSKESMAS WARU KABUPATEN PAMEKASAN TAHUN 2016

2018 ◽  
Vol 21 (1) ◽  
pp. 15-21
Author(s):  
Sendy Ayu Mitra Uktutias ◽  
Niniek Lely Pratiwi ◽  
Windhu Purnomo
Keyword(s):  
Public Health ◽  
Antenatal Care ◽  
Pregnant Women ◽  
Situation Awareness ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Primary Data ◽  
Health Clinic ◽  
Cross Sectional ◽  
Significance Level

Basic Health Research Results (Riskesdas) conducted by the Ministry of Health shows that the coverage of K4 during the last 3 years in 2010–2013 is the year 2010 by 86.85% and the year 2013 of 87.48%. The lack of utilization of ANC by pregnant women is associated with many factors, one of which is the lack of awareness of pregnant women about the importance of pregnancy care. The purpose of this study analyzed the influence of awareness of the situation of pregnant women with the frequency of antenatal visits. The research method was analytic observational with cross sectional  study design. The study sample was 38 pregnant women who lived in the working are at waru public health center’s. The sampling technique using simple random sampling. Data collection using primary data by questionnaire and secondary data with the instrument KIA book. Data were processed and analyzed by using frequency distribution and inferential analyze of linier regression with a significance level of 5% (p = 0.05). The results of linear regression analysis in pregnant women showed significant value of β 0.684 (β > 0.500), that the awareness of the situation had an effect on the frequency of antenatal care. A good situation awareness is a necessary process to influence the decision to act, it is a pregnancy test and can be seen the frequency of antenatal care of a pregnant woman. This conclusion Waru public health center’s is a health clinic located in the highlands. Still less maximal antenatal care visits because of the support and access to antenatal care. It is suggested to raise awareness of pregnant women situation through family involvement, husband as reinforcement factor in support of improvement of antenatal care examination.

scholarly journals ANALYSIS OF FACTORS AFFECTING THE IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTITIES (SAK-EMKM) ON SHARIA-BASED MSMEs IN KUDUS REGENCY

2021 ◽  
Vol 6 (2) ◽  
pp. 79
Author(s):  
ZULIYATI ZULIYATI ◽  
ZULIYATI ZULIYATI ◽  
INDRIANINGRUM INDRIANINGRUM
Keyword(s):  
Quantitative Research ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Accounting Standards ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Financial Accounting ◽  
Primary Data ◽  
Factors Affecting ◽  
Medium Enterprises

The purpose of this study is to analyze the effect of owner perceptions, education, socialization, business scale and business age on the application of the Accounting Standards for Micro, Small and Medium Enterprises (SAK EMKM) on sharia-based MSMEs in Kudus Regency. This study uses a quantitative research design, with the data used are primary data obtained from respondents through questionnaires, with the method of analysis using multiple linear regression analysis. A sample of 100 used purposive sampling technique with the criteria of Sharia-based MSMEs in Kudus Regency. The results showed that the variable owner perception, business scale, and business age had no effect on the application of SAK EMKM. Education and socialization have a positive effect on the implementation of SAK EMKM. The limitations of this study are that the independent variable is only able to influence the implementation of SAK EMKM by 28% and the object is only limited to sharia based MSMEs in Kudus Regency, so it cannot be generalized.

ACCESS TO MICROCREDIT DETERMINANTS AND FINANCIAL PERFORMANCE OF SMALL AND MEDIUM RETAILING ENTERPRISES IN WAJIR COUNTY, KENYA

2017 ◽  
Vol 2 (6) ◽  
pp. 103
Author(s):  
Nasteha Kanyare ◽  
Dr. John Mungai
Keyword(s):  
Financial Performance ◽  
Random Sampling ◽  
Small And Medium Enterprises ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Target Population ◽  
Primary Data ◽  
Eligibility Criterion ◽  
To Come ◽  
Medium Enterprises

Purpose:  The purpose of the study was to establish the effect of determinants of access to microcredit on financial performance of retailing SMEs in Wajir County, Kenya.Methodology: The study adopted a descriptive survey research design. The target population comprised of all the 5000 retailing small and medium enterprises in Wajir County where the units of analysis were the SME owners. The study used stratified random sampling and simple random sampling technique to come up with the sample. The target population was stratified into 6 strata (the 6 sub-counties in Wajir County). Further, random sampling was used to select 146 SMEs from each sub-county. The study used primary data which was largely quantitative and descriptive in nature. The questionnaires were self-administered with the help of two research assistants. The data analysis was undertaken using SPSS Version 20 where the statistics generated included descriptive statistics and inferential statistics.Results: The study findings revealed that savings, meeting the eligibility criterion, loan structuring and some socio economic characteristics positively and significantly affected the financial performance of SMEs in Wajir County.Unique contribution to theory, practice and policy: the study recommended that SMEs should take the initiative to increase the amount they saved so that they could increase their borrowing capacity. The study also recommended that SME owners needed to take the initiative of ensuring that they were all the time able to meet the necessary requirements needed for obtaining loans especially their documentation, business and repayment plans and aim at ensuring that they acquired the necessary collateral. It was further recommended that MFIs needed to ensure that the loan structure presented to SMEs were favorable. The study also recommended that it was necessary for SMEs to expand/grow their asset base so as to increase the ability to repay the loans. They also needed to expand their networks especially within the financial institutions circles so that they could increase the trust the MFIs had on them and for easy considerations for loans.

scholarly journals Analisis Kinerja Keuangan dengan Literasi Keuangan Syariah Sebagai Variabel Intervening

2020 ◽  
Vol 8 (1) ◽  
pp. 113
Author(s):  
Nurul Astutik ◽  
Anna Widiastuti
Keyword(s):  
Economic Development ◽  
Financial Performance ◽  
Performance Improvement ◽  
Financial Literacy ◽  
Small And Medium Enterprises ◽  
Sampling Technique ◽  
Primary Data ◽  
Financial Satisfaction ◽  
Medium Enterprises

Micro, Small and Medium Enterprises (MSMEs) have an important role for a country's economic development in addition to being able to absorb labor as well as its contribution to Gross Domestic Product (GDP), where MSMEs are the largest informal sector driver in Indonesia. One of the concerns of many countries is from the financial literacy that is owned, but for this research the sharia financial literacy dimension is used. This study aims to analyze the financial performance of ikat weaving in Troso Jepara through determinants namely  hopelessness, religiosity and financial satisfaction with intervening Islamic financial literacy. Primary data were obtained from the results of questionnaire responses submitted to 88 respondents and analyzed with SPSS. Determination of the number of samples using the Slovin formula with the Incindental Sampling technique. The results of the study found that hopelessness did not affect islamic financial literacy, while religiosity influenced islamic financial literacy at MSMEs, while financial performance was only financial satisfaction variables that had an influence on performance improvement at MSME Weaving Ikats in Jepara Regency

scholarly journals THE INFLUENCE OF INTERGOVERNMENTAL REVENUE BUDGETS AND CLARITY OF BUDGET TARGETS ON THE FINANCIAL PERFORMANCE OF REGIONAL GOVERNMENTS: THE CASE OF THE REGIONAL APPARATUS ORGANIZATION OF THE CITY OF TIDORE ISLANDS

2020 ◽  
Vol 9 (2) ◽  
pp. 60
Author(s):  
Farid Madjodjo ◽  
Charis Muhammad Saleh ◽  
Fadli Dahlan
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Regional Government ◽  
Relationship Of ◽  
The Relationship ◽  
The City

This study aims to test the relationship of intergovernmental revenue and clarity of budget targets on the regional government financial performance. This study uses quantitative approach with primary data obtained from the results of distributing questionnaires and then measured by using a five-point Likert scale. The population of this study is the Regional Apparatus Organization which is official in the city of Tidore Islands, with the number of samples that have been determined as many as 45 samples. The sampling technique of this study is purposive sampling and conducts the multiple linear regression analysis as hypothesis testing. This study finds that the intergovernmental revenue and clarity of budget targets in partial have positive and significant effect on the regional government financial performance. The findings of this study imply that agency theory can explain the performance of local government of the City of Tidore Islands.

scholarly journals THE INFLUENCE OF WORKPLACE SPIRITUALITY AND WORKPLACE CLIMATE ON EMPLOYEE PERFORMANCE

2020 ◽  
Vol 4 (01) ◽  
Author(s):  
M Hibbul Watoni ◽  
Joko Suyono
Keyword(s):  
Data Analysis ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Workplace Spirituality ◽  
Primary Data ◽  
Workplace Climate ◽  
Validity And Reliability ◽  
Cross Sectional ◽  
East Kalimantan

The objective of this study was to determine the influence of workplace spirituality and workplace climate on employee performance in Sharia Banks in East Kalimantan Province. The samples in this study were 160 employees of the marketing division, using the probability sampling technique and the method used was stratified random sampling. The type of data used was in the form of cross-sectional data, while the source of the data used was primary data. The data collection method used a questionnaire, using a scale of one to five (Likert scale) that has been tested previously by testing the validity and reliability. The data analysis technique used multiple linear regression analysis, t test, f test, and determination test. Based on data analysis using SPSS 20 for windows, it can be concluded that the partial and simultaneous tests of workplace spirituality and workplace climate have an influence on the employee performance inSharia Banks in East Kalimantan Province.

PENGARUH TRANSPARANSI PENGELOLAAN KEUANGAN DANA DESA DAN PEMBERDAYAAN MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT DESA SIDOHARJO

2020 ◽  
Vol 28 (1) ◽  
pp. 35-50
Author(s):  
Dewi Kusuma Wardani ◽  
Ratih Ranika Putri Utami
Keyword(s):  
Financial Management ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Community Empowerment ◽  
Primary Data ◽  
Community Members ◽  
The People ◽  
Quantitative Descriptive ◽  
Positive Effect

This study aims to determine the effect of transparency in financial management of village funds and community empowerment on community welfare in Sidoharjo Village, Tepus District, Gunungkidul Regency. This research method uses quantitative descriptive methods and primary data using questionnaires. This study took a sample of residents who were divided into 11 hamlets in Sidoharjo Village, Tepus District, Gunung kidul Regency. The sampling technique is stratified random sampling. Data collection is done by distributing questionnaires directly to people’s homes, attending social gatherings and routine meetings held by community members. It aims to obtain more data from respondents directly. The number of questionnaires processed was 120 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that community empowerment has a positive effect on the welfare of the people of Sidoharjo Village, Tepus District, Gunungkidul Regency, while transparency in financial management of village funds does not affect the welfare of the community in Sidoharjo Village, Tepus District, Gunungkidul Regency.

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2015-2017

2019 ◽  
Vol 3 (2) ◽  
pp. 26
Author(s):  
Niken Ayu Wulandari ◽  
Tegoeh Hari Abrianto ◽  
Edi Santoso
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Simple Linear Regression ◽  
Return On Equity ◽  
Asset Turnover

This research to analyze and evaluate intellectual capital on financial performance obtained by return on equity, asset turnover and growth in revenue. The population in this study are consumer goods companies listed on the Stock Exchange in 2015-2017. The research sample was received by 21 companies obtained by using purposive sampling technique. The analytical method used is simple linear regression analysis with the SPSS version 20 application and uses the VAICTM method to measure intellectual capital. The results of this study indicate that intellectual capital has a significant effect on financial performance generated by return on equity, but intellectual capital does not have a significant effect on financial performance required by asset turnover and growth in revenue.

Pengungkapan Corporate Social Responsibility (CSR) dan Kinerja Keuangan Perusahaan dengan Pengungkapan Anti Korupsi sebagai Variabel Moderasi

2019 ◽  
Vol 13 (2) ◽  
Author(s):  
Arief Hidayatullah Khamainy ◽  
Dessy Novitasari Laras Asih
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Study Population ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

The research was carried out to find the influence of training material and methods of training toward workability. The study was conducted respectively from an employee of PD BPR Bantul Yogyakarta. The purpose of this research is expected to be useful for stakeholders in seeing CSR disclosure in the company in testing and analyzing its effect on the company's financial performance and with the presence of anti-corruption exposure, whether it will strengthen the impact of CSR disclosure on the company's financial performance. The study population in this study were all mining companies registered on the Indonesia Stock Exchange in 2016-2018 with a total of 63 companies. The research sample was taken using a random sampling technique that was calculated by the Slovin formula so that 54 samples were obtained for analysis. Linear Regression Analysis and Moderation Regression Analysis were chosen as the analysis technique used in this study. The results show that CSR disclosure does not affect the company's financial performance, and anti-corruption disclosure does not affect the relationship between the two.

HOLY QURAN RECITATION OF SURAH AL-MULK AND AL-HASYR ON DECREASING ANXIETY IN MEDICAL STUDENTS

2021 ◽  
Vol 2 (1) ◽  
pp. 7-14
Author(s):  
Kaima Ishmata ◽  
Indri Seta Septadina ◽  
Bintang Arryotantri
Keyword(s):  
Medical Students ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Complementary Therapy ◽  
Wilcoxon Test ◽  
Primary Data ◽  
Beck Anxiety Inventory ◽  
Cross Sectional ◽  
Before And After ◽  
Quasi Experimental

Anxiety is a feeling of discomfort, worry about something unclear and accompanied by autonomic symptoms. Murottal Al-Quran therapy is a complementary therapy with the most widely used Al-Qur'an media. This study aims to analyze the effect of the murottal Al-Qur'an Surah Al-Mulk and Al-Hasyr on the anxiety of medical students of Universitas Sriwijaya. This research is a quasi-experimental study with a cross-sectional approach with one group pre-post test design which was conducted from July to December 2020 at homes through Zoom meeting application. Sampling using simple random sampling technique. Data in the form of primary data using the Beck Anxiety Inventory (BAI) questionnaire.Primary data were collected using the Beck Anxiety Inventory (BAI) questionnaire before and after receiving the Murottal Al-Qur'an Surah Al-Mulk and Al-Hasyr for 7 consecutive days. The Shapiro-Wilk normality test was performed on the data, then analyzed with Paired t-test or Wilcoxon test using SPSS device. The Wilcoxon test results showed significant results of murottal Al-Qur'an Surah Al-Mulk and Al-Hasyr on anxiety (p = 0.000) in medical students. There is an effect of murottal Al-Qur’an surah Al-Mulk and Al-Hasyr on anxiety among medical students of Universitas Sriwijaya.

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