scholarly journals FACTORS AFFECTING MICRO SMALL AND MEDIUM ENTERPRISES (MSMEs) REVENUE OF PEOPLE’S BUSINESS CREDIT (KUR) RECEIVERS IN DONGGALA REGENCY

Author(s):  
Ary Widdodo ◽  
Rustam Abd Rauf ◽  
Lien Damayanti

This research aims to determine the factors affecting micro small and medium enterprises (MSMEs) revenue of people’s business credit (KUR) receivers in Donggala Regency. Factors that allegedly influenced the income of MSMEs of KUR recipients include turnover, length of business, number of manpower and number of KUR.This research was conducted in December 2016 until January 2017 in Donggala Regency. The number of samples used are 43 debtors from Bank Nasional Indonesia (BNI), Bank Rakyat Indonesia (BRI) and Bank Mandiri. The sample is using snowball sampling method, and the data analyzed using Multiple Linear Regression Analysis. Based on the analysis result, it can be concluded that the factors that influence the revenue of MSMEsof KUR receiver are the turnover, the number of labor and the KUR number while the old factor of business does not affect the revenue of MSMEs receiving KUR

Author(s):  
Virly Ramdhani ◽  
Sri Mulyati ◽  
Trisandi Eka Putri

The economy in Indonesia is dominated by small and medium enterprises (SMEs), so some opinion state that small and medium enterprises (SMEs) are able to increase nation’s economic system from both income and employment. Institute of Indonesia Chartered Accountants created a new Financial Accounting Standards (FAS) to facilitate SMEs in making financial reports that SAK EMKM (Micro Small and Medium Entities) made more simple than SAK ETAP. The research method undertaken by the author in this paper is quantitative descriptive method using multiple linear regression analysis tool, the survey was conducted to 100 respondents of SMEs in Subang district. The data used are ordinal and interval data. Statistical methods for testing the data author used the SPSS 22 program. By using multiple linear regression analysis obtained equation Y = 2,189 + 0,091X1 + 0,031X2 + 0,418X3 + 0,163X4 - 0,047X5 + 0,004X6 + e. From the research result, it is known that social environment and cultural environment and economic variables have significant effect to knowledge level of Accounting of SMEs, while education, information / mass media, experience, and age variables have no effect on knowledge level of Accounting of SMEs. These variables simultaneously affect the knowledge level of Accounting of SMEs.


2017 ◽  
Vol 2 (2) ◽  
pp. 314-321
Author(s):  
Nuzulul Fikri ◽  
Safrida Safrida ◽  
Romano Romano

Abstrak. Modal adalah salah satu faktor produksi yang berperan penting untuk meningkatkan keuntungan. Pembinaan pembiayaan merupakan program untuk memantau perkembangan usaha mikro kecil dan menengah yang memperoleh modal pinjaman. Penelitian ini bertujuan untuk mengetahui pengaruh modal sendiri, modal pinjaman dan pembinaan pembiayaan terhadap keuntungan usaha mikro kecil dan menengah (UMKM) anggota Koperasi Syariah Baitul Qiradh Baiturrahman Cabang Ulee Kareng. Populasi dalam penelitian ini adalah UMKM anggota Koperasi Syariah Baitul Qiradh Baiturrahman yang menerima modal pinjaman dan pembinaan pembiayaan. Teknik pengambilan sampel dilakukan dengan metode simple random sampling. Besarnya sampel dalam penelitian ini adalah sebanyak 24 sampel. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian menunjukan bahwa modal sendiri dan modal pinjaman berpengaruh nyata terhadap keuntungan UMKM, sebaliknya pembinaan pembiayaan tidak berpengaruh nyata terhadap keuntungan UMKM.The Influence Of Capital Resources And Financing Of Profits Micro, Small And Medium Of Islamic Cooperation Baitul Qiradh Baiturrahman Members Branch Ulee KarengAbstract. Capital is one of the factors of production which is essential to improve profits. Development of financing a program to monitor the development of micro, small and medium enterprises that obtain capital loan. This study aims to determine the influence of their own capital, loan capital and development funding to benefit micro, small and medium enterprises (MSMEs) Islamic Cooperative Baitul Qiradh Baiturrahman members Branch Ulee Kareng.  The population in this study is the MSMEs Islamic Cooperative Baitul Qiradh Baiturrahman members, who received loan capital and financing guidance. The sampling technique is done by simple random sampling method.  The sample size in this study is as much as 24 samples. The analytical method used in this research is multiple linear regression analysis. The results showed that equity and loan capital significantly affect profits of MSMEs, fostering financing otherwise not significantly affect profits of MSMEs.


Author(s):  
Siti Nurmaliki ◽  
Setyo Riyanto

The study aimed to demonstrate changes in consumer behaviour, a competitive advantage over the performance of businesses, micro, small and medium enterprises (MSMEs) in the middle of the pandemic Covid-19. This study was conducted by spreading the questionnaire to 110 respondents. This research uses descriptive methods and quantitative approaches to see the influence between consumer behaviour, a competitive advantage over MSME performance. Data is processed using multiple linear regression analysis methods using the SPSS 16.0 application. The results showed that consumer behaviour, competitive advantage significantly impacted SME's performance in the middle pandemic Covid-19.


2011 ◽  
Vol 9 (2) ◽  
pp. 156
Author(s):  
Zainal Arifin

This study aims to identify patterns of spatial concentration of Small and Medium Enterprises in East Nusa Tenggara judging by the amount of labor and production as well as the factors that affect the employment period 2005-2009. Analysis tools used include: Spatial Analysis, Geographic Information Systems, and multiple linear regression. This study found that the distribution of Small and Medium Enterprises in East Nusa Tenggara is not evenly distributed geographically, when viewed from the employment and production quantities. In some  counties and cities experienced employment and production quantities are high, while some others were experiencing employment and production quantities are low. It also reinforced the results of multiple linear regression analysis with panel data with the result that all explanatory variables X1 (business units), X2 (investment), X3 (production) and X4 (raw materials) are able to explain to the employment of Small and Medium Industries in East Nusa Tenggara.


2018 ◽  
Vol 7 (2) ◽  
pp. 141
Author(s):  
Putu Sukma Kurniawan ◽  
Made Arie Wahyuni

<p>This study examines the factors that affect the company's capability to perform integrated reporting. The analysis used in testing the hypothesis is multiple linear regression analysis. Results show that company’s size has positive and significant connection and stakeholder’s pressure has negative and significant connection with the company’s capability in performing integrated reporting. In contrast, level of company’s profitability, company’s managerial ownership, and company’s institutional ownership did not have enough connection with company’s capability in performing integrated reporting.</p><p> </p>


ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 259-267
Author(s):  
Resshe Serlly Gita ◽  
Amir Hidayatulloh

This study aims to analyse the effect of tax services, tax amnesty, taxation knowledge, and tax sactions on taxpayer compliance. The population in the study is an individual taxpayer in the city of Yogyakarta. The sample in the study was an individual taxpayer in the city of Yogyakarta, and took part in the tax amnesty program. The sampling technique in this study used the convenience sampling method. Responden in the study amounted 60 respondents. The data anlysis technique in this study used multiple linear regression analysis. This study obtained result that taxpayer compliance in influenced by tax services and tax amnesty programs. However, taxation knowledge and tax saction does not affect taxpayer compliance. The cause of taxation knowledge does not affest taxpayer compliance, perhaps the understanding of taxpayers regarding the procedures for payment and reporting is still minimal. Meanwhile, the reason for lack of support fot tax sanction on taxpayer compliance, perhaps because taxpayers consider that saction given when taxpayer violate laws are still mild. Therefore, these two reasons are factors that encourage taxpayers to behave disobediently.


2020 ◽  
Vol 8 (2) ◽  
pp. 975
Author(s):  
Sulvina Sulvina ◽  
Zainal Abidin ◽  
Supono Supono

This study was conducted to find out factors affecting and level of mussel production, level of efficiency of using the tools and materials in cultivation process and whether the cultivation of mussels in Pasaran. This study was analyzed using Cobb-Douglass. The study were analyzed in quantitative descriptive, multiple linear regression analysis, and analysis of efficiency. The dependent variable (Y) is the result of production of green mussels cultivation and free variables are the number of bamboos (X 1), the amount of strap (X2), grouper (X3) and labor (X4). Mussel fisherman in Pasaran NPM with Px calculated to obtain the level of efficiency of each factors of production in messels cultivation. Studies show that the most influential factors production are variable bamboo, rope and labor. While the results of analysis the level of efficiency of using tools and materials is not efficient. The number of bamboo and labor should be reduced, because it tends to be a waste and not profitable either technically or economically. The value of the return to scale of 1.22 showed cultivation mussels are on increasing return to scale.


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