Pengaruh Efisiensi Penggunaan Aset Dan Manajemen Likuiditas Terhadap Kinerja Keuangan Umkm Batik di Banyumas

Suwono Suwono, Reza Rahmadi Hasibuan

Abstract


Tujuan utama dari penelitian ini adalah untuk menguji efisiensi penggunan asset dan manajemen likuiditas terhadap kinerja keuangan UMKM Batik di Kabupaten Banyumas. Penelitian ini termasuk penelitian survey dan termasuk jenis kuantitatif, jumlah sampel dalam penelitian ini sebesar 100 responden pada karyawan UMKM Batik di Kabupaten Banyumas. Analisis yang digunakan dalam penelitian ini adalah menggunakan regresi linier berganda. Hasil penelitian ini adalah efisiensi penggunaan asset berpengaruh signifikan dan positif terhadap kinerja keuangan UMKM Batik. Kemudian manajemen likuiditas berpengaruh signifikan dan positif terhadap kinerja keuangan UMKM Batik. Penelitian ini masih memerlukan penelitian lanjutan dengan menambahkan variabel lain untuk memperkuat dari penelitian ini serta pada obyek dan subyek yang berbeda dengan penelitian ini.

Kata Kunci: efisiensi penggunaan asset, manajemen likuiditas, kinerja keuangan, UMKM Batik

Abstract
The main objective of this research is to examine the efficiency of asset use and liquidity management on the financial performance of Batik MSMEs in Banyumas Regency. This research includes survey research and is a quantitative type, the number of samples in this research is 100 respondents from Batik MSME employees in Banyumas Regency. The analysis used in this research is multiple linear regression. The results of this research are that the efficiency of asset use has a significant and positive effect on the financial performance of Batik MSMEs. Then liquidity management has a significant and positive effect on the financial performance of Batik MSMEs. This research still requires further research by adding other variables to strengthen this research as well as objects and subjects that are different from this research.

Keywords: efficient use of assets, liquidity management, financial performance, Batik MSMEs

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References


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DOI: https://doi.org/10.37531/sejaman.v6i2.5795

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