STUDI KONDISI KEUANGAN USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI KECAMATAN NGALIYAN, KOTA SEMARANG SEBELUM DAN SELAMA PANDEMI COVID 19

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ABSTRACTThis study on the financial condition of micro, small and medium enterprises (UMKM) aims to determine the impact of the Covid-19 pandemic on the financial condition of UMKM in Ngaliyan District, Semarang City in terms of sales, profits, working capital and debt. The population of this research is UMKM actors in Ngaliyan District, Semarang City, totaling 656. The 48 samples were determined by purposive sampling technique, while the data was collected by means of questionnaires and the analysis technique used paired difference test with the help of SPSS version 26. The results showed that there were significant differences. income, profit, capital and debt before the covid-19 pandemic and during the covid-19 pandemic. Income decreased by an average of 53.89%, profit decreased by an average of 54.74%, working capital decreased by 50.97% and debt increased infinitely from previously having no debt to the highest of Rp.2,500,000,- Keywords: Covid-19 Pandemic, UMKM, Impact of the Covid-19 Pandemic ABSTRAKPenelitian ini mengenai kondisi keuangan usaha mikro, kecil dan menengah (UMKM) bertujuan untuk mengetahui dampak pandemi Covid-19 terhadap kondisi keuangan UMKM di Kecamatan Ngaliyan Kota Semarang dari sisi penjualan, laba, modal kerja dan hutang.Populasi penelitian ini pelaku UMKM di Kecamatan Ngaliyan Kota Semarang yang berjumlah 656. Sampel berjumlah 48 ditentukan dengan tehnik puprposif sampling, sedangkan data dikumpulkan dengan cara kuesioner dan tehnik analisisnya menggunakan uji beda berpasangan dengan bantuan SPSS versi 26. Hasil penelitian menunjukkan bahwa terdapat perbedaan yang signifikan pendapatan,laba, modal dan hutang sebelum pandemi covid-19 dan selama pandemi covid-19. Pendapatan menurun rata-rata sebesar 53,89%, laba menurun rata-rata sebesar 54,74%, modal kerja menurun sebesar 50,97% dan hutang meningkat tak terhingga dari sebelumnya tidak memiliki hutang menjadi yang tertinggi Rp.2.500.000,- Kata kunci : Pandemi Covid-19, UMKM, Dampak Pandemi Covid-19