Authors:

Anak Agung Widya Adi Iswari, I.Gusti Ayu Nyoman Budiasih

Abstract:

“The Partnership and Community Development Program is one of the BUMN government programs that has an important role in providing capital assistance to UMKM. The purpose of this study is to determine the effect of business experience and income of SMEs toward the collectability of credit payment with household size as moderating variable in The PKBL Program at PT. Telkom, Tbk Witel Denpasar. Data were collected through unstructured interviews and questionnaire with saturated sample methods and obtains 163 respondents. Data analysis technique used are Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA). Based on the results showed that business experience and income of SMEs has a positive effect on collectability of credit payment. The results also show that the household size is able to increase the influence of business experience on collectability of credit, but the household size reduces the influence of income of SMEs on collectability of credit. Keywords: PKBL, business experience, income smes, household size, credit collectibility”

Keywords

PKBL, business experience, income smes, household size, credit collectibility

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PDF:

https://jurnal.harianregional.com/akuntansi/full-42707

Published

2018-10-15

How To Cite

ISWARI, Anak Agung Widya Adi; BUDIASIH, I.Gusti Ayu Nyoman. Jumlah Tanggungan Sebagai Pemoderasi Pengaruh Pengalaman Usaha dan Pendapatan UMKM pada Kolektibilitas PKBL.E-Jurnal Akuntansi, [S.l.], v. 25, n. 2, p. 1127 - 1155, oct. 2018. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-42707. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2018.v25.i02.p12.

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Issue

Vol 25 No 2 (2018)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License