Pengaruh Kinerja Keuangan UMKM terhadap Pemberian Fasilitas Pembiayaan Kredit Usaha Rakyat (KUR) oleh PT. Bank BRI Syariah Kantor Cabang Bengkulu

2025-06-16T07:15:27+00:00

This study investigates the effect of micro, small, and medium enterprise (MSMEs’) financial performance on the provision of People's Business Credit (KUR) financing by PT. BRI Syariah, Bengkulu Branch Office. The research aims to analyze the financial performance of MSMEs, the amount of KUR disbursed, and how financial performance influences KUR financing decisions. The method employed is a quantitative descriptive approach using multiple linear regression analysis. A purposive sampling technique was used to select 80 MSMEs from a population of 150, with specific criteria such as minimum two years of operation and available 2018 financial statements. The financial performance variables examined include liquidity, solvency, and profitability. The results show that MSMEs have an average current ratio of 172.86% (good), a quick ratio of 151.07% (good), and a cash ratio of 39.94% (poor). Solvency ratios indicate a debt to asset ratio of 2.62% (poor) and debt to equity of 7.07% (good). Profitability ratios such as Net Profit Margin (34.97%), Gross Profit Margin (35.32%), and Return on Equity (28.38%) were classified as very good. The average KUR financing provided was Rp169,500,000 with a 48-month term. Statistical analysis confirms that liquidity, solvency, and profitability significantly influence the amount of KUR financing. It is suggested that financial institutions give higher consideration to MSME financial performance when determining credit eligibility to support sustainable business growth.

Analisa Titik Impas (Break Even Point) Berbagai Jenis Produk dengan Pendekatan Proporsional dan Single Fixed Expenses Pada Bisnis Kopi RPD

2025-06-30T07:58:43+00:00

This paper aims to discuss a case study of the calculation of the
break-even point in the RPD Coffee Business. The method or
approach used is through two propositional approaches and single
fixed costs. The First Approach obtains BEP in Units and BEP in
currency or Rp for each product line, namely: Product line 1 (L1)
has a BEP volume in units of 64.1 and BEP in sales of Rp
3,205,061.83. L2, has a BEP in units of 72,162, BEP in sales of Rp
1,804,046.57. L3 has a BEP in units of 11,900 units with a BEP in
sales of Rp 1,785,060.71. L4 has a BEP in units of 26.2 units with a
BEP in sales of Rp 1,837,784.32. Second, the Multi-Product Break
Even Analysis Approach with Single Fixed Cost obtained by the
RPD coffee business, BEP is the same as Fixed Cost as one part
with a margin contribution ratio (0.797) or 79.7% which is Rp
7,579,331.64. The advantage of the second approach in determining
BEP is that Fixed Cost does not need to be proportional.

JEPERTA - Jurnal Ekonomi Pertanian dan Agribisnis

Pengaruh Kinerja Keuangan UMKM terhadap Pemberian Fasilitas Pembiayaan Kredit Usaha Rakyat (KUR) oleh PT. Bank BRI Syariah Kantor Cabang Bengkulu

Analisa Titik Impas (Break Even Point) Berbagai Jenis Produk dengan Pendekatan Proporsional dan Single Fixed Expenses Pada Bisnis Kopi RPD