Factors Affecting the Financial Performance of Micro Small and Medium Enterprises (MSMEs) During The Covid 19 Pandemic in Yogyakarta City

Authors

  • Sri Ayem Universitas Sarjanawiyata Tamansiswa
  • Andri Waskita Aji Universitas Sarjanawiyata Tamansiswa
  • Umi Wahidah Universitas Sarjanawiyata Tamansiswa

Keywords:

granting of credit, MSMEs performance, tax relaxation

Abstract

This reseach aims to determine the factors that affect the performance of Micro, Small and Medium Enterprises (MSMEs) during the Covid 19 Pandemic in Yogyakarta City. This study took a sample of MSME actors who are actively registered in the Cooperative, UKM, Manpower and Transmigration Office of Yogyakarta City. The data technique uses a questionnaire sent via google form. Validity and reliability tests were carried out on respondents who had the same characteristics as the research subjects. Measurement using the Likert scale 1-5 variables. The results showed that the granting of credit proved to be positive and significant towards the financial performance of MSMEs. Providing credit and deferring credit payments to MSMEs can be used as additional capital to increase the ability of MSMEs to develop businesses and improve MSME performance. The variable quality of financial report reports and tax relaxation which statistically has no effect on the financial performance of MSMEs. MSME actors have not been able to compile reports reliably to be used as a basis for decision making. In addition, MSME actors do not understand the relaxation policy, there are not many UMKM players, so they take advantage of this program.

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2021-02-13

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