ANALISIS PENGARUH PENGGUNAAN KREDIT MODAL KERJA PERBANKAN TERHADAP KINERJA KEUANGAN USAHA KECIL DAN MENENGAH DI KABUPATEN JEMBER

Abstract

This study aims to analyze the financial performance of small and medium enterprises in the Jember have working capital credit facility banks and to know if the use of the banking working capital loans affect the's financial performance in Jember. Financial performance consists of several aspects of financial ratio, that is liquidity ratio, leverage ratio, activity ratio, and profitability ratio. This study is an empirical hypothesis testing based. The study was conducted by collect data on the financial performance of small and medium enterprises in Jember. This study used secondary data obtained of surveys on small and medium enterprises financial performance data of small and medium enterprises who get the banking working capital loans. The sampling method used is Accidental Sampling methods.The results can be concluded that the financial performance of small and medium enterprises in Jember who get the banking working capital loan facility of the average views liquidity ratio is 152%, average leverage ratio is 31%, the average activity ratio amounted to 20.8 times, and the average profitability ratio that is equal to 23.3%. Based on the results of regression analysis, the results of the four tests obtained that only test of current liabilities to equity who indicated significant results, while tests on current ratio, working capital turn over, and return on investment indicated no significant results.