scholarly journals THE INFLUENCE OF GUARANTEE VALUE, BUSINESS TURNOVER, BUSINESS AGE AND PROVISION OF ACCOUNTING INFORMATION ON FORMAL CREDIT ACCESS TO SMEs IN BANYUMAS DISTRICT

2021 ◽  
Vol 1 (2) ◽  
pp. 55-68
Author(s):  
Alfiandita Rizka Meivita ◽  
Yusriyati Nur Farida
Keyword(s):  
Financial Institutions ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Sampling Technique ◽  
Information Provision ◽  
Significant Positive Effect ◽  
Credit Access ◽  
Analysis Technique ◽  
Medium Enterprises ◽  
Positive Effect

One of the main problems faced by Small and Medium Enterprises (SMEs) is capital. The limited capital owned by SMEs encouraged them to obtain loans by accessing credit from financial institutions. However, not all SMEs can access credit from financial institutions because before giving credit the creditor needs to gain confidence that the prospective debtor is able to repay his credit based on 5C credit principles (character, capacity, capital, condition of economy, collateral). This study aims to determine the effect of collateral value, business turnover, business age and provision of accounting information on accessibility of formal credit. The type of research used is survey research. The population in this study are all SMEs engaged in the trade sector in Banyumas Regency. The sampling technique used is proportionate stratified sampling with a sample of 100 respondents. Data collection techniques in this study used survey techniques by distributing questionnaires to respondents. The data analysis technique in this study used multiple regression analysis assisted by SPSS software. The results of this study indicate that: (1) collateral value has a significant positive effect on access to formal credit, (2) business turnover has a significant positive effect on access to formal credit, (3) business age has no significant influence on access to formal credit, (4) information provision accounting has a significant positive effect on access to formal credit. Adjusted R Square testing results show that the effect of collateral value, business turnover, business age, and provision of accounting information on access to formal credit is 54.7% while 45.3% can be explained by other variables not examined. The implication of this research is to be able to increase access to formal credit, SMEs need to (1) own assets that can be used as collateral where the value must be greater than the amount of credit proposed, (2) improve their ability to manage businesses to obtain optimal business turnover, (3) strive to improve the provision of accounting information appropriately so that it can facilitate financial institutions to assess actual business conditions

scholarly journals SISTEM INFORMASI AKUNTANSI PADA KINERJA USAHA KECIL MENENGAH

2021 ◽  
Vol 23 (1) ◽  
pp. 145-156
Author(s):  
NANIK ERMAWATI ◽  
NURUL RIZKA ARUMSARI
Keyword(s):  
Small And Medium Enterprises ◽  
Sampling Technique ◽  
Total Sample ◽  
Operating Profit ◽  
Entrepreneurial Skills ◽  
Analysis Technique ◽  
Research Population ◽  
Medium Enterprises ◽  
Positive Effect ◽  
Sales Increase

The performance of Small and Medium Enterprises (UKM) is the overall success achieved by SMEs, which can be seen from the increase in sales, increase in profit, increase in working capital, and increase in operating profit. It is so important the performance of UKM for the survival of UKM. Therefore, this study examines the performance of SMEs in Kudus Regency with the research population being all SMEs in Kudus Regency. The sampling technique used in this study was purposive sampling technique with a total sample of 94 respondents who can be processed. The data analysis technique used is multiple regression analysis techniques. The results showed that: 1). Understanding of accounting information, application of information systems, entrepreneurial skills do not affect the performance of SMEs, 2). Accounting knowledge has a positive effect on the performance of SMEs.

scholarly journals PENGARUH JUMLAH ANGGOTA, MODAL LUAR, DAN TOTAL ASSET TERHADAP SISA HASIL USAHA (Studi Empiris pada Koperasi Simpan Pinjam di Kota Tasikmalaya tahun 2016)

2017 ◽  
Vol 1 (2) ◽  
pp. 156
Author(s):  
Dedeh Sri Sudaryanti
Keyword(s):  
Data Analysis ◽  
Small And Medium Enterprises ◽  
Sampling Technique ◽  
Total Asset ◽  
Significant Positive Effect ◽  
Research Results ◽  
Purposive Sampling ◽  
Savings And Loan ◽  
Medium Enterprises ◽  
Positive Effect

SHU of cooperative business is usually used as a measure of the welfare of members. There are many factors that influence the acquisition of SHU cooperatives. This research was conducted to know and analyze the partial and simultant influence of Total Member, Outside Capital and Total Asset to SHU at savings and loan cooperative which is in Tasikmalaya city. The population in this research is all the savings and loan cooperatives recorded in the Office of Cooperatives, Small and Medium Enterprises, Industry and Trade Tasikmalaya City in 2016. Selected 53 research samples by using purposive sampling technique. Based on the data analysis and discussion of research results found evidence that partially Total Member and Outside Capital has no significant effect to SHU, while Total Asset has a significant positive effect on SHU, which means the increase of Total Asset a savings and loan cooperative will result in increasing the SHU. Simultaneously The Number of Members, Outside Capital, and Total Asset Affects the SHU. Keywords: SHU, number of members, external capital, total assets

Peranan Ketua Pengurus dan Manajer Dalam Penyusunan dan Penerapan Laporan Keuangan Berbasis SAK ETAP Pada Koperasi di Kota Palembang

2019 ◽  
Vol 14 (2) ◽  
pp. 119
Author(s):  
Riza Syahputera ◽  
Martha Rianty
Keyword(s):  
Data Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Regression Test ◽  
Using Data ◽  
The City ◽  
Positive Effect

AbstractThis study aims to determine the effect of the role of the Chairperson and Cooperative Manager in the preparation and application of Financial Statements based on SAK ETAP in cooperatives in the city of Palembang. This research is a quantitative study using data obtained from questionnaires and measured using a Likert scale. The sampling technique used is purposive sampling. The sample used in this study was the Chairperson of the cooperative and the manager of the cooperative in the city of Palembang. The cooperatives studied were 203 cooperatives. The data analysis technique used is multiple linear regression test. The results showed that the role of cooperative leaders and managers had a significant positive effect on the preparation and application of SAK ETAP-based financial statements.Keywords : chairman, manager, SAK ETAP, cooperative

Pengaruh Solvabilitas Terhadap Return Saham Dengan Earning Per Share Sebagai Variabel Moderasi

2020 ◽  
Vol 1 (1) ◽  
pp. 45-50
Author(s):  
Adinda Novia Ardianti ◽  
Elva Nuraina ◽  
Liana Vivin Wihartanti
Keyword(s):  
Regression Analysis ◽  
Stock Returns ◽  
Quantitative Research ◽  
Sampling Technique ◽  
Observation Data ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Food And Beverage ◽  
Positive Effect ◽  
Descriptive Statistical Analysis

Abstract— The purpose of this study is to analyze the effect of solvency on stock returns by using EPS as a moderating variable in the Food and Beverage companies listed on the IDX for the period 2015-2017. This study uses a type of quantitative research with a sampling technique that is purposive sampling. The research observation data were 36 companies. The analysis technique uses descriptive statistical analysis, classic assumption test and hypothesis testing using Moderated Regression Analysis (MRA). The results of the study prove that solvency has a not significant positive effect on stock returns and EPS reinforces the effect of solvency on stock returns. The smaller the level of solvability, the smaller the risk obtained. Keywords—: Solvability; Returns; EPS.

scholarly journals ANALISA PERAN UPAH DAN INSENTIF TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA 5 UMKM DI BULAK KAPAL BEKASI TAHUN 2020

PARAMETER ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 104-112
Author(s):  
Chintya Rahman
Keyword(s):  
Research Method ◽  
Work Productivity ◽  
Sampling Technique ◽  
Test Reliability ◽  
Employee Productivity ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Saturated Sample ◽  
Service Businesses ◽  
Positive Effect

This study Wages and incentives are important elements in increasing employee productivity. With the provision of appropriate wages and incentives, it is expected that the productivity of 5 SME Service Businesses in west Java, Bekasi will increase, so that companies are ready and able to compete with other companies in facing competition. The research objective of this study was to determine how high the influence of wages and incentives on employee work productivity. The sampling technique is quite simple, namely by using a saturated sample, namely all employees of 5 SMEs, totaling 81 people. The research method uses the PLS technique. The analysis technique used is validity test, reliability test, multiple regression analysis, outer inner loading analysis and t test. The results of this study indicate both partially and collectively salaries and incentives have a significant positive effect on employee work productivity.

scholarly journals PENGARUH ADVERSITY QUOTIENT DAN IKLIM KELAS TERHADAP PRESTASI BELAJAR EKONOMI SISWA KELAS X SMAN 3 PARIAMAN

Jurnal Ecogen ◽  
2019 ◽  
Vol 1 (4) ◽  
pp. 812
Author(s):  
Wildanul Husna
Keyword(s):  
Random Sampling ◽  
Classroom Climate ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Data Collection Tool ◽  
Economic Achievement ◽  
Analysis Technique ◽  
Tenth Grade ◽  
Academic Year ◽  
Positive Effect

Abstract: This research aims to determine the influence of adversity quotient and classroom climate on students' economic achievement. The type of this research are descriptive and associative. The population of this research are the tenth grade students of SMAN 3 Pariaman who study economic subjects and enrolled in academic year 2017-2018 which amounted to 192 students, the sample of this reasearch are 129 students. The sampling technique is done by Proportional Random Sampling. Questionnaire is used as a data collection tool. Data analysis technique used is multiple linear regression. The results showed that there was a significant positive effect between adversity quotient and classroom climate on students' economic achievement. Based on the results of the research, it was suggested for students to further increase adversity quotient and form a good classroom climate in learning in order to get a more optimal achievement. For the teachers, they are expected to pay more attention to the condition of students in learning, and for parents, they are expected to pay attention to the development of their children, so they can provide encouragement to students to remain eager in learning in order to get better learning achievement.Keyword: adversity quotient, classroom climate, learning achievement

scholarly journals The Effect Of Promotion Mix Costs On Sales Volume And Its Impact On The Benefits Of Agribusiness Medium Enterprises In Maros District

2021 ◽  
Vol 2 (1) ◽  
pp. 1-12
Author(s):  
Ahmad Rijal ◽  
Ahmad Ramadhan Siregar ◽  
Jusni
Keyword(s):  
Regression Analysis ◽  
Quantitative Research ◽  
Small And Medium Enterprises ◽  
Personal Selling ◽  
Sampling Technique ◽  
Sales Volume ◽  
Analysis Technique ◽  
Independent Variable ◽  
Medium Enterprises ◽  
Intervening Variables

This research was conducted on Small and Medium Enterprises in the agribusiness sector in Maros Regency by taking data on the promotion mix costs, sales volume and profits from 2017-2019. The purpose of this research is to partially determine the effect of advertising costs, promotion costs, personal selling costs on sales volume in increasing profits in agribusiness Small and Medium Enterprises in Maros district. This type of quantitative research uses an associative approach which aims to determine the effect and relationship between the independent variable and the dependent variable through intervening variables. The sample in the study obtained 21 small and medium enterprises using purposive sampling technique. The data analysis technique used is regression analysis with the help of SPSS and Sobel test. The results showed that advertising costs (X1) and personal selling costs (X3) had a significant effect on sales volume in increasing profits with the calculated value of the Sobel test, the Z1 value obtained was 2.0337 and Z3 was 2.168 > 1.669 and the selling promotion costs ( X2) does not have a significant effect on sales volume in increasing profits in small and medium agribusiness enterprises in Maros district. The value of the calculation of the Sobel test, the Z2 value obtained is -0.4967 < 1.669 (t table N = 63, Prob 5%).

scholarly journals PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI

2019 ◽  
Vol 8 (5) ◽  
pp. 3028
Author(s):  
Ni Putu Ira Kartika Dewi ◽  
Nyoman Abundanti
Keyword(s):  
Firm Size ◽  
Consumer Goods ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Negative Effect ◽  
Consumer Goods Industry ◽  
Positive Effect

The purpose of this study was to determine the effect of  leverage and  firm size on firm value with profitability as intervening variable on consumer goods industry  in the Indonesian Stock Exchange. The population in this study are companies in the consumer goods industry Indonesian Stock Exchange amounted to 46 companies 2014-2017. Sampling technique used was purposive sampling, so that the final sample that is obtained is 21, a company incorporated in consumer goods industry in Indonesian Stock Exchange 2014-2017. Data analysis technique used in this research is path analysis and Sobel test. The result shows that leverage has significant negative effect on profitability  and firm size has significant positive effect on profitability. Leverage, firm size, and profitability have significant positive effect on firm value. Profitability mediates the effect of leverage on firm value significantly and profitability also mediates the effect of firm size  on firm value significantly.

scholarly journals Entrepreneurial Resilience and Performance of an Organization: A Survey of Small and Medium Enterprises in Asaba, Delta State, Nigeria

Webology ◽  
2020 ◽  
Vol 17 (2) ◽  
pp. 445-461
Author(s):  
Ibini Emueje ◽  
Henry Odigwe Olannye ◽  
A.P. Olanye
Keyword(s):  
Organizational Performance ◽  
Small And Medium Enterprises ◽  
Design Method ◽  
Sampling Technique ◽  
Cross Sectional ◽  
Research Survey ◽  
And Performance ◽  
Medium Enterprises ◽  
Positive Effect ◽  
Structured Questionnaire

Resilience is a vibrant process of adaptation which enables entrepreneurs to constantly direct a futuristic aspiration despite the volatile conditions of a market. The study examined entrepreneurial resilience on the performance of small and medium enterprises organization in Asaba, Delta State. The cross-sectional research survey research design method was employed. The study adopted the stratified random sampling technique. The sample size used was limited to 201 respondents. A structured questionnaire was the research instrument employed in the study. Descriptive statistics as well as multiple regression analysis was used to analyse the data collected. Findings showed overwhelmingly that resourcefulness, strategic diversity and pro-activeness has a substantial positive relationship with organizational performance. The study concluded that entrepreneurial resilience has a positive effect on organizational performance. The study result showed that resourcefulness has the highest affirmative effect on organizational performance. Thus, the study recommended that if enterprises understand the nature of the association amid the dimensions of entrepreneurial resilience, the failure rate of small and medium enterprises can be reduced.

scholarly journals Interdependence of Influence between Risk Management Behavior, MSME Characteristics, and Overconfidence on Business Sustainability (A case study in Indonesia)

2021 ◽  
Author(s):  
Tyoso JALUANTO ◽  
Sukardi SUKARDI ◽  
Eliza DEVITA
Keyword(s):  
Risk Management ◽  
Local Government ◽  
Central Government ◽  
Small And Medium Enterprises ◽  
Significant Positive Effect ◽  
Management Behavior ◽  
Business Sustainability ◽  
Negative Effect ◽  
Medium Enterprises ◽  
Positive Effect

More than 50% of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia run their business for reasons of livelihood, while 30% do this since MSMEs are profitable, and may support their living costs. This study aims to determine and analyze the influence of risk management behavior, characteristics of MSMEs through overconfidence on MSME business sustainability, and consequently MSMEs as a source of livelihood. The result of this study indicates that risk management behavior has a significant positive effect on overconfidence, while the characteristics of MSMEs have a significant negative effect on that. In turn, it’s shown that overconfidence had a positive and significant effect on the sustainability of MSMEs. However, the characteristics of MSMEs and risk management behavior had no significant positive effect on the sustainability of MSMEs. These results indicate also that MSME entrepreneurs’ overconfidence plays a major role in managing their business, which could be considered by the local government and/or the central government in determining MSME policies, such as placements to sell which are given and regulated by each local government considering the accessibility of sellers and buyers as well as their safety.

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