Andi Estetiono, Deni Danial Kesa, Iskandar Muda


The purpose of this research was to analyze and explain the effect of owner’s equity, loan amount, education level, and gender on Small and Micro Enterprises (SME) sales turnover during the COVID-19 pandemic in the Karanganyar, Central Java, Indonesia, with the assistance of Rural Bank (BPR) as a mediating variable. The assistance was training in making simple financial report and selling to social media. This research was conducted with a quantitative verification approach using primary and secondary data, with a purposive sampling method sampling technique based on the criteria of 300 respondents from BPR debtors. The data analysis technique used is Path Analyst using SPSS 25.0 software.

The results of this research indicate that (1) Owner’s Equity has a direct effect on SME sales turnover (2) The loan amount has a direct effect on SME sales turnover (3) Education level has a direct effect on SME sales turnover (4) Gender does not directly effect SME sales turnover (5) Owner’s Equity has an indirect effect on SME sales turnover through BPR assistance (6) Loan amount has an indirect effect on SME sales turnover through BPR assistance (7) Education level has no effect on SME sales turnover through BPR assistance (8) Gender has no effect on SME sales turnover through BPR assistance in Karanganyar, Central Java, Indonesia.


BPR Assistance; Sales Turnover; Owner’s Equity; Loan Amount; Education Level, and Gender of SMEs

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