Weitzu Chen，国立台北大学，台湾 Kuei-Huey Cheng，国立台北大学，台湾 Shih-Tsung Chiu，国立台北大学，台湾 Hsuan-Lien Chu，国立台北大学，台湾 Chung-Huey Huang，国立台北大学，台湾 Guiy- Song Hwang，国立台北大学，台湾 Jenn-Shyong Kuo，国立台北大学，台湾 Li-Chun Kuo，国立台北大学，台湾 Jan-Zan Lee，国立台北大学，台湾 Shu-Hua Lee，国立台北大学，台湾 Hsiao- Lun Lin，国立台北大学，台湾 Huo-Shu Peng，国立台北大学，台湾 Fujiing Shiue，国立台北大学，台湾 Min-Jeng Shiue，国立台北大学，台湾 Lan-Fen Wang，国立台北大学，台湾 Yihsin Doris Wang，国立台北大学，台湾 Ching-Hsi Yang，国立台北大学，台湾 Yen-Ying Jiang，国立台北大学，台湾 Yawen Mimy Hsu，国立台北大学，台湾 Ching-Ni Hu，国立台北大学，台湾 Pei-Hua Lu，国立台北大学台北大学，台湾 Shu-Ling Yeh，国立台北大学，台湾 Ching-Yi Yu，国立台北大学，台湾 并行会议中每篇论文的时间分配 DC1（4 篇论文）和 DC2（3 篇论文）每次会议为 25 分钟演示/15 分钟评论/10 分钟问答（每篇论文 50 分钟）。
The time allotted for each paper in the parallel sessions A with 3 papers per session is 25 minutes (20 minutes). The time allocated for each paper in the parallel sessions B with 3 papers per session is 25 minutes (20 minutes for presentation and 5 minutes for discussion), 15 minutes for questions and answers for all papers. The time allocated for each paper in the parallel sessions C with 4 papers per session is 20 minutes (15 minutes for presentation and 5 minutes for discussion), 10 minutes for questions and answers for all papers.
Time allotted for each paper in the parallel sessions D with 4 papers per session is 20 minutes (15 minutes for presentation and 5 minutes for discussion), 10 minutes Q&A for all papers. Time allotted for each paper in the parallel sessions E with 4 papers per session is 20 minutes (15 minutes for presentation and 5 minutes for discussion), 10 minutes Q&A for all papers. Time allotted for each paper in the parallel sessions F with 4 papers per session is 20 minutes (15 minutes for presentation and 5 minutes for discussion), 10 minutes Q&A for all papers.
On the other hand, the ERM contingency fit has no effect on the non-financial risk items presented in the voluntary disclosures.
Dewi Ratih
Presenter
Discussant
PROFITABILITY DIFFERENCE TEST BETWEEN LOAN AND EQUITY AS FUNDING SOURCES FOR
SMALL AND MEDIUM ENTERPRISES (SME S )
TYPE A
TYPE B
This research aims to find out if there is a difference in the level of profitability as a proxy of business development as seen by profitability ratios such as NPM (Net Profit Margin), ROA (Return on Assets) and ROE (Return on Equity). ) between entrepreneurs of small and medium enterprises who receive loans and those who do not propose loans or use their own capital to develop their business. According to chi-square analysis, it turns out that there was a difference in the level of profitability of small and medium enterprises (SMEs) between entrepreneurs who decided to take loans (95%) and those who used their money for business development. theirs. which accounted for 75%. This research was conducted to encourage the growth of Small Medium Enterprises (SMEs), which are believed to play an important role in Indonesia's economy.
Small Medium Enterprises (SMEs) are one of the economic sectors that play an essential role in the growth of the economy in Indonesia, especially in Indonesia. From the issue of capital, it can be concluded that SMEs still have limited access to banks in terms of credit proposal due to the complex and lengthy institutional process, which may include the licensing process, penalty and other requirements in the regulation determined by the government. and hinder the growth of SMEs. To find the solution to these questions, choosing excellent products in Malang, Indonesia as a tourist destination, it is considered important to conduct a research to investigate the correlation between the credit given and the profitability of SMEs, and if there are significant differences in the level of profitability between the business supported by credit and that without any credit given.
Furthermore, Chi-square was used to find out if there is a difference in profitability between respondents who received a loan and those who did not. Product moment analysis was used to find out the correlation between the change in profitability level and loan amount variables. From the composite correlation analysis that focused on the correlation between the loan amount variable and the profitability level change variable, a multiple R value (composite correlation coefficient) = 0.8671 was obtained.
The result of the analysis of the coefficient of determination (R2) for the variable of the amount of the loan in the direction of the change in the rate of return showed R2 = 0.7864. In the survey, we used chi-square to determine if there was a significant difference between respondents who received a loan and those who did not. The result showed that there is a difference between respondents who received a loan and those who did not with a significance level of 5%.
Chi-square was also used to find out the increase in profitability in medium and high level between the respondents who received the loan and those who did not at the 5% level of significance. The correlation between the respondents who received loans and the increase in profitability of SMEs in Malang suggests that the loan given has a great impact on the growth of the business they run. The result of the chi square test shows a significant difference between the respondents who received loans and those who did not.
From the above analyses, it can be concluded that there was difference between the respondents who received loan and those who did not regarding the growth of their business. This was reinforced by the result of chi square test which showed that there was a significant difference in the growth of enterprises between the respondents who received loan and those who did not.