Analisis Pendapatan Lapak UMKM

  • Sherlin Indah Kusumaningtyas UPN Veteran Jawa Timur
  • Dhani Ichsanuddin Nur

Abstract

This study aims to analyze the effect of working capital on the profits of UMKM Stalls in Madiun City, to analyze financial processing to moderate the influence of working capital on the profits of UMKM Stalls in Madiun City. The research method uses a quantitative approach. The population in this study are all MSME stall owners in Madiun City. The sample of this research is 65 respondents which are calculated using the slovin formula. Data collection is done by distributing questionnaires. The data obtained is then tested through validity and reliability tests. The analysis technique was carried out using the SmartPLS (Partial Least Square) analysis method. The results showed that the working capital variable on the profits of UMKM stalls in Madiun City has a path coefficients value of 0.443653, and a T-statistic value of 2.942802 <1.96 (from the value table Zα = 0.05) or a P value of 0.004 < 0.05; b) the financial processing variable moderates the effect of working capital on profits 0.043 < 0.05, with the right results (positive or strengthening the relationship). In conclusion, working capital contributes to increasing UMKM profits in the UMKM Stalls in Madiun City, Financial Processing moderates working capital to contribute to the profits of UMKM in the UMKM Stalls in Madiun City.

 

Keywords: UMKM Profits, Working Capital, Financial Processing, UMKM

References

Amanda, S. W., & Kharhab, R. S. (2021). Analisis Modal Kerja & Pengolahan Financial Terhadap Keuntungan UMKM. Borneo Student Research, 2(2), 1262-1269. https://journals.umkt.ac.id/index.php/bsr/article/view/1825

Arifin, H. (2020). Penerapan Metode Analisis Beban Kerja untuk Meningkatkan Produktivitas di Bagian Case Assy Up di PT. Yamaha Indonesia. Teknoin, 26(2), 83–95. https://doi.org/10.20885/teknoin.vol26.iss2.art1

Ariyanto, T. (2002). Pengaruh Struktur Pemegang Saham terhadap Struktur Modal Perusahaan. Jurnal Manajemen Indonesia, 1(1), 64-71. https://lib.ui.ac.id/detail.jsp?id=90474

Diyana, I. Y. (2017). Analisis Pengolahan Financial UMKM (Studi Kasus pada Asosiasi Batik Mukti Manunggal Kabupaten Sleman). Skipsi. Universitas Sanata Dharma, Depok

Fuadah, S. R. (2019). Laba Bersih yang Dimempengaruhi oleh Keuntungan Usaha dan Perputaran Persediaan (Survei Pada Perusahaan dibidang Perkebunan yang Terdaftar di BEI Periode 2013-2017). Disertasi. Universitas Komputer Indonesia, Bandung

Hasnawati, S. (2005). Implikasi Keputusan Investasi, Pendanaan, dan Dividen terhadap Nilai Perusahaan Perusahaan Publik di Bursa Efek Jakarta. Usahawan, 09(12), 33-41. https://scholar.google.co.id/scholar?hl=id&as_sdt=0,5&cluster=1526940565761723046

Husnan, S. (2000). Manajemen Keuangan Teori dan Penerapan,(3rd ed.). Yogyakarta: UPP AMP YKPN

Lestari, E. T. (2020). Cara Praktis Meningkatkan Motivasi Siswa Sekolah Dasar. Sleman: Penerbit Deepublish

Nirfandi, G., Masinambow, V. A. J., & Maramis, M. T. B. (2019). Analisis Mempengaruhi Modal dan Biaya Produksi Terhadap Keuntungan UMKM Di Kota Kotamobagu. Jurnal Berkala Ilmiah Efisiensi, 19(01), 56-67. https://ejournal.unsrat.ac.id/index.php/jbie/article/view/22369

Prasetiya, Y., & Kharhab, R. S. (2020). Analisis Modal Kerja dan Pengelolaan Keuangan terhadap Pendapatan UMKM (Studi Kasus UMKM Bengkel Araya Motor di Samarinda). BSR, 2(1), 617-623. https://journals.umkt.ac.id/index.php/bsr/article/view/1771

Rosadi, E. (2019). Mempengaruhi Modal dan Tenaga Kerja Terhadap Keuntungan Bersih Perusahaan untuk Perspektif Ekonomi Islam. Skripsi. Universitas Islam Negeri Raden Intan, Lampung

Santoso, S. (2016). Panduan Lengkap SPSS Versi 23. Jakarta: Elekmedia

Santoso, T., & Karhab, R. S. (2020). Analisis Modal Kerja Dan Pengolahan Financial Terhadap Keuntungan UMKM Studi Kasus UMKM Bakso Pradah Samarinda. Borneo Student Research (BSR), 2(1), 624-630. https://journals.umkt.ac.id/index.php/bsr/article/view/1795

Sari, S., & Karhab, R. S. (2020). Analisis Modal Kerja & Pengolahan Financial Terhadap Keuntungan Umkm (Studi Kasus Umkm Srikandi Di Samarinda). Borneo Student Research (BSR), 2(1), 560-567.

Soekartawi, S. (2007). Teori Ekonomi Produksi Analisis Fungsi Cobb-Douglas. Jakarta: Rajawali Pers

Suwandi, S., Nur, D. I., & Yuhertiana, I. (2019). Komparasi Pengolahan Financial Empat Desa di Kabupaten Nganjuk. Journal of Economics Development Issues, 2(01), 1-13. https://doi.org/10.33005/jedi.v2i01.21

Sujianto, S. (2001). Dasar-Dasar Management Keuangan. Yogyakarta: BPFE
Published
2022-12-31
Abstract viewed = 65 times
pdf downloaded = 64 times