Analisis Faktor-faktor yang Mempengaruhi Kinerja Keuangan Usaha Mikro Kecil dan Menengah (UMKM) di Kota Medan
Article Sidebar
Main Article Content
Abstract
Micro, small and medium enterprises have a major contribution to the national and regional economy, thus sustainable empowerment are constantly needed. This study aims to determine the effect of capital (X1), business age (X2), and credit loan (X3) on the performance of micro, small and medium enterprises (Y) in Medan City. 50 business managers were selected as the research sample based on the purposive sampling technique. Data were collected using questionnaire, and were analyzed by using Multiple linear regression analysis processed in the SPSS program. The results demonstrated that capital and credit loan had a significant effect on business performance (p < 0.05). On the other hand, business age had no significant effect on business performance (p > 0.05). These findings indicate that regardless of how long a business has been established, the main determinants of its performance are capital adequacy and the access to credit services. These two significant factors should be the priority in the program of small business empowerments by the government of Medan City or related agencies.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
Almujab, S. (2017). Pengaruh Akuntansi Berbasis ETAP Terhadap Kualitas Laporan Keuangan UMKM . Jurnal Riset Akuntansi dan Keuangan , 1541-1550.
Astarani, J. (2015). Persepsi Lembaga Pemberi Modal Terhadap Kualitas Laporan Keuangan UMKM (Kota Pontianak). JAAKFE , 99-131.
Ayem, S. (2021). Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan UMKM Di Kota Yogyakarta. JEMMA (Jurnal of Economic, Management, and Accounting) , 1-9.
Denzin, N., and Lincoln, Yvonna. (1992). The Handbook Of Quality Research In Education. Newe York: Academic Press.
Dr. Tiktik Sartika Partomo, M. (2018). Ekonomi Skala Kecil/Menengah dan Koperasi. Jakarta: Ghalia Indonesia.
Kotler, Philip. (2019). Marketing 4.0 (Bergerakdari Tradisional Ke Digital). Jakarta: Gramedia.
Lestari, W. S. (2017). Faktor-faktor Yang Mempengaruhi Kualitas Laporan Keuangan Berbasis SAK-ETAP Pada UMKM. Jurnal Ilmu dan Riset Keuangan , 1-20.
Maryanto. (2020). Pengaruh Persepsi Atas Tujuan Laporan Keuangan dan Pengetahuan Akuntansi Terhadap Kualitas Laporan Keuangan UMKM Di Kota Sungai Penuh Tahun 2020. Jurnal Ekonomi Sakti , 229-238.
Nuriyah, A. (2018). Micro,Small-Financing and Its Implications On The Profitability Of Shara Banks. DeReMa Jurnal Manajemen , 175-197.
Pakpahan, Y. E. (2020). Pengaruh Kualitas Laporan Keuangan Terhadap Kinerja Usaha UMKM. Jurnal Akuntansi dan Keuangan , 261-269.
Rio F. Wilantara, S. M. (2016). Strategi dan Kebijakan Pengembangan UMKM (Upaya Meningkatkan Daya Saing UMKM di Era MEA). Bandung: PT. Refika Aditama.
Sagita, A. A. (2019). Analisis Faktor-faktor Yang Mempengaruhi Penyaluran KMK Terhadap UMKM Pada Bank Umum Di Indonesia Tahun 2014-2018. DINAMIC ( Directory Journal Of Economic ) , 360-370.
Sawir. (2015). Analisis Kinerja Keuangan dan Perencanaan Keuangan Pada Perusahan. Jakarta: Gramedia Pustaka Utama.
Sujarweni, V. W. (2020). Akuntansi UMKM (Usaha Mikro Kecil Menengah). Bantul Yogyakarta: PT. Pustaka Baru.
Tanjung, M. A. (2018). Koperasi dan UMKM sebagai fondasi perekonomian Indonesia. Jakarta: PT. Gelora Aksara Pratama.
Tashakkori, Abbas. (2010). Mixed Methodology (Mengkombinasikan Pendekatan Kualiatif Dan Kiantitatif. Yogyakarta.