scholarly journals ACTIVITY BASED COSTING DENGAN KENDALI WAKTU UNTUK MENGHITUNG COST LAYANAN PADA BENGKEL OTOMOTIF “DA” DI JEMBER

2020 ◽  
Vol 11 (1) ◽  
pp. 71
Author(s):  
Alwan Sri Kustono ◽  
Ardhya Yudistira Adi Nanggala
Keyword(s):  
Qualitative Research ◽  
Small Businesses ◽  
Research Method ◽  
Small And Medium Enterprises ◽  
Selling Price ◽  
Activity Based Costing ◽  
Business Units ◽  
Accounting Principles ◽  
Medium Enterprises ◽  
Small And Medium Business

<p><em>One of the weaknesses of many small businesses that are encountered is the weak reporting of quantitative business activities. A common problem that occurs is about how the treatment of costs for the activities of the small and medium business units that are not in accordance with existing accounting principles. The recognition and measurenment of costs incurred in small and medium enterprises is very important to understand. It can support their entrepreneurs to make decisions, such as to determine the selling price that affects the profits to be achieved by a business. The purpose of this study uses activity based costing techniques with time drivers to calculate service costs in the "DA" automotive workshop in Jember.</em></p><p><em>The research method used is applied qualitative research. The research is directed at determining service costs by using time driver activity based costing techniques. The results of the study can be used for "DA" workshops as a comparison of service costs.</em></p>

scholarly journals Model Penentuan Harga Jual dengan Metode Time Driven Activity Based Costing Pada UMKM ”Sale Pisang” di Kabupaten Banyuwangi

2021 ◽  
Vol 6 (1) ◽  
pp. 36
Author(s):  
Deddy Kurniawansyah
Keyword(s):  
Small And Medium Enterprises ◽  
Analysis Data ◽  
Selling Price ◽  
Net Income ◽  
Activity Based Costing ◽  
Product Cost ◽  
Computing Model ◽  
Compute Model ◽  
Medium Enterprises

The purpose of this study to examine (1) how the stages of the production process for “Sale Pisang Product’ that affects the determination of the selling price of Micro, Small, and Medium Enterprises in Banyuwangi? (2) How is the selling price computing model "Banana Sale Products" able to determine a competitive selling price for Micro, Small and Medium Enterprises in Banyuwangi?. This Study used survey, qualitative exploratory and action. The analysis data used triangulation method. The results obtained in this studi is the process of computing the production cost of “Sale Pisang Product” still uses a traditional method, so that the resulting product cost is distorted and the selling price becomes uncompetitive. In fact, the product cost compute model using Time Driven Activity Based Costing provides more accurate and informative information for Micro, Small and Medium Enterprises actors in making decisions such as determining the selling price. The Time Driven Activity Based Costing method is able to reduce costs and increase the net income of each “sale pisang” variant. The contribution of this study is expected to create competitive selling price of “Sale Pisang Product” and improve the economic competitiveness of Kab. Banyuwangi is more dynamic based on the potential of natural resources and local wisdom.

scholarly journals Enhancing Employee Engagement for Small and Medium Enterprises in Taiwan

2021 ◽  
pp. 1318-1339
Author(s):  
Kuo-Tai Cheng ◽  
Kirk Chang
Keyword(s):  
Qualitative Research ◽  
Employee Engagement ◽  
Research Method ◽  
Small And Medium Enterprises ◽  
Work Commitment ◽  
Structured Interviews ◽  
Food Manufacturing ◽  
Engagement Strategies ◽  
Medium Enterprises ◽  
Practical Implications

The aim of the research is to study the employee engagement strategies utilised in Taiwan's SMEs from the perspective of the employees. In doing so, a qualitative research method was employed using semi-structured interviews. Nine participants from five sectors of SMEs (electronics & information, metal transportation, machinery and equipment, food manufacturing, and textile) were interviewed. The authors' results reveal that having high levels of engagement amongst employees in Taiwan's SMEs will bring about an increase in work commitment amongst employees which encourages productivity for the organisation. These findings hold several important theoretical and practical implications.

scholarly journals ANALISIS PENGARUH LEMBAGA PEMBIAYAAN DALAM MENINGKATKAN UMKM DI INDONESIA

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Dian Ariani
Keyword(s):  
Qualitative Research ◽  
Mixed Methods ◽  
Research Method ◽  
Quantitative Research ◽  
Small And Medium Enterprises ◽  
Economic Conditions ◽  
Medium Enterprises ◽  
Mix Methods

ABSTRACT  Micro, Small and Medium Enterprises or better known as UMKM have a very important role in increasing the country's growth. These UMKM were able to survive in 1998 compared to large companies in Indonesia. The purpose of this study is to analyze to encourage the development of UMKM in Indonesia and to provide solutions in increasing UMKM. The research method used is a combination of quantitative research with qualitative research (Mixed Methods). The results of this study are UMKM that are looking for very fast financing, which can be used from a variety of jobs, personal and personal and lifestyle. Yes, there are also UMKM that do not innovate or even decline. The decline in UMKM business was caused by two things related to economic conditions and unfavorable conditions. Keywords: UMKM, Mix Methods and Financing Institutions

scholarly journals Plagiarism: A Threat To The Creative Industry Of Handmade Regional Batik Motifs In Indonesia

2018 ◽  
Vol 33 (3) ◽  
pp. 310
Author(s):  
I Nyoman Lodra ◽  
I Nengah Mariasa
Keyword(s):  
Qualitative Research ◽  
Research Method ◽  
Small And Medium Enterprises ◽  
Creative Industry ◽  
Qualitative Research Method ◽  
Public Figures ◽  
Research Findings ◽  
Research Goal ◽  
Medium Enterprises ◽  
Descriptive Qualitative

Developments in the creative industry of handmade batik in Indonesia have helped culvating Small and Medium Enterprises (SMEs) in regions such as Klampar village in Pemekasan, Madura, East Java. Efforts to preserve the sustainability of these SMEs need to be balanced by protecting handmade batik motifs with copyright in order to save this intellectual wealth from plagiarism. This study focuses on: 1) efforts to ensure that plagiarism does not occur and does not threaten the creative industry in Indonesia; 2) benefits from the protection of handmade batik motifs for the creative industry in Indonesia. The research goal is to protect handmade batik motifs from plagiarism and discover the benefits of this protection on the creative industry in Indonesia. A descriptive qualitative research method is used with an empirical juridical approach. The data were obtained from SME administrators and public figures in the Madura community. The data was collected from observation, interviews, and documents, analyzed with a method of triangulation, and compiled systematically. The research findings show that the protection of the database of handmade batik motifs can be implemented through E-Copyright which also supports the sustainability of the creative industry of handmade batik in Indonesia.Perkembangan industri kreatif batik tulis di Indonesia mampu menumbuhkembangkan usaha kecil dan menengah (UKM) di daerah seperti halnya di Desa Klampar, Pemekasan, Madura Jawa Timur. Kebangkitan UKM tersebut seharusnya di imbangi dengan perlindungan Hak Kekayaan Intelektual atau disebut HKI bidang Hak Cipta sebagai upaya penyelamatan motif batik tulis dari plagiarisme (plagiator) namun hal itu tidak dilakukan. Penelitian ini penting dilakukan dengan fokus: 1) bagaimana upaya agar tidak terjadi plagiarisme dan tidak menjadi aacaman industri kreatif di Indonesia? 2) apa manfaat perlindungan motif batik tulis untuk industri kreatif di Indonesia?. Tujuan penelitian: memproteksi motif batik tulis agar tidak terjadi plagiarisme dan mengetahui manfaat perlindungan untuk industri kreatif di Indonesia. Metode penelitian deskritif kualitatif dengan pendekatan yuridis imperis. Sumber data diproleh dari pengelola UKM, tokoh masyarakar Madura. Data terkumpul melalui  obsevasi, wawancara, dokumen kemudian di analisis dengan trianggulasi dan disusun secara sistimatis. Temuan penelitian: dapat perlindungan Hak Cipta pada database motif batik tulis dan penyelamatan industri kreatif batik tulis dari plagiarisme di Indonesia. 

scholarly journals FINDING WAYS TO GROWING SMEs in WEST JAVA

2020 ◽  
Vol 4 (03) ◽  
Author(s):  
Iqbal Arraniri ◽  
Oding Syafrudin ◽  
Heni Susilawati
Keyword(s):  
Small Businesses ◽  
Business Strategy ◽  
Small And Medium Enterprises ◽  
Sampling Technique ◽  
Business Environment ◽  
Strategic Choices ◽  
Growth And Survival ◽  
Business Units ◽  
The Times ◽  
Medium Enterprises

The number of micro, small and medium enterprises (SMEs) in 2019, recorded 42 million business units. Thus the majority of our economic actors are small and medium enterprises. In addition, this sector also absorbs 79 million people from the 100 million Indonesian workforce. Therefore, it is necessary to make various efforts to develop small businesses in Indonesia, so that this sector develops better. SMEs that are able to survive for a long time are industries that are able to anticipate changes in every era. Those who are able to withstand the conditions of the times are those who are able to adapt to changes and are able to build networks. Every UKM has a goal to achieve growth and survival for the long term. In the current era of globalization, where competition between companies is getting tighter. SMEs are required to have the ability to develop strategic choices in the field of marketing management so that they are able to adapt to the adaptability of a dynamic business environment. Seeing this fact, the company must be managed with systematic and dynamic efforts to benefit from the ever-changing market developments. For this study, the population used was 157 batik business owners in Cirebon Regency. The sampling technique used in this study was a non-probability technique, non-probability sampling by means of a census. With this method, researchers used the entire population as the sample because the population was relatively small for the size in the SEM model. Keywords : Entrepreneurial Orientation, Adaptability of The Business Environment, Quality of Business Strategy, Competitive Advantage, SMEs Performance, SEM

scholarly journals Exploration of Non-compliance of Micro, Small and Medium Business Taxpayers: Phenomenology Study

JEMAP ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 272
Author(s):  
Umi Nandiroh
Keyword(s):  
Small Business ◽  
Research Method ◽  
Small And Medium Enterprises ◽  
Qualitative Approach ◽  
Interpretive Phenomenology ◽  
Six Elements ◽  
The Government ◽  
Medium Enterprises ◽  
Small And Medium Business

This study aims to describe the meaning of non-compliance with taxes, especially for taxpayers of small and medium enterprises. The background of this research is that there is a phenomenon that is not all taxpayers' fulfill their tax obligations in accordance with the provisions of tax regulations. Resistance that occurs in carrying out tax obligations depends on how tax interpreters interpret non-compliance. This study used a qualitative approach with the Schutz interpretive phenomenology as a research method. The phenomenology method focuses on the object of exploration to gain knowledge. Data was obtained through interviews with small business taxpayers. This study found the motives of taxpayers in carrying out their tax obligations. Which consisted of six elements, namely:  situations those were dilematic, opportunistic, distrust, injustice, not willing, and saving yourself. The motive must be found first, because based on Schutz's interpretive phenomenology method, someone will interpret something depending on the motive in interpreting something. From the motives that have been known, it can be concluded that in order to carry out their tax obligations, taxpayers need trust, both for the government, and for God.

scholarly journals Enhancing Employee Engagement for Small and Medium Enterprises in Taiwan

2019 ◽  
Vol 32 (1) ◽  
pp. 28-47 ◽  
Author(s):  
Kuo-Tai Cheng ◽  
Kirk Chang
Keyword(s):  
Qualitative Research ◽  
Employee Engagement ◽  
Research Method ◽  
Small And Medium Enterprises ◽  
Work Commitment ◽  
Structured Interviews ◽  
Food Manufacturing ◽  
Engagement Strategies ◽  
Medium Enterprises ◽  
Practical Implications

The aim of the research is to study the employee engagement strategies utilised in Taiwan's SMEs from the perspective of the employees. In doing so, a qualitative research method was employed using semi-structured interviews. Nine participants from five sectors of SMEs (electronics & information, metal transportation, machinery and equipment, food manufacturing, and textile) were interviewed. The authors' results reveal that having high levels of engagement amongst employees in Taiwan's SMEs will bring about an increase in work commitment amongst employees which encourages productivity for the organisation. These findings hold several important theoretical and practical implications.

IMPLEMENTASI TIME DRIVEN ACTIVITY BASED COSTING (TDABC) PADA USAHA KECIL MENENGAH (UKM) TAPE HANDAYANI 82 BONDOWOSO

2015 ◽  
Vol 11 (2) ◽  
pp. 1
Author(s):  
Deni Oktavia
Keyword(s):  
Qualitative Research ◽  
Time Management ◽  
Small And Medium Enterprises ◽  
Value Added ◽  
Added Value ◽  
Accurate Information ◽  
Activity Based Costing ◽  
Object Of Study ◽  
Medium Enterprises ◽  
Idle Capacity

Firms need to assess the competitive advantage by determining the strategic advantages. TDABC is an instrument to achieve operational improvements in practice, reducing non value added activities and merge similar activities into one place. The objectives of this research is to calculate using the time driven activity based costing ( TDABC ) method on Tape Handayani 82 Small and Medium Enterprises ( SMEs ) in Bondowoso Regency. This study is a qualitative research. Design of qualitative methods is general, flexible, and thrives in the process of research. Researchers involve directly in order obtaining as much information. One focus of qualitative research is a phenomenon that can only be explained and cannot be measured, and the phenomenon observed by researchers in the field. Object of study is the Tape Handayani 82 SME that engaged in tape industry. Selections of the research object because tape is typical of the Bondowoso. Tape has relatively high market share, but in efficiency of time management, activities undertaken, not in accordance with time -driven activity-based costing concepts. Data collection methods used in this qualitative approach. This step is done by directly observe and conduct interviews with employer and owner who do day-to- day business activities especially financial. Recognition of cost of tape products show too low. As for the fuel smoked tape, tape, dodol and suwar suwir show the company recognize higher. Calculations with TDABC provide more accurate information related to the consumption cost. The result can be used to revise cost product. Added analysis of the activities does by identifying, preparing and evaluating activities description. The analysis identifies what activities are done, how many people who carry out these activities, the time and resources necessary to do the activity. TDABC analysis indicates that Tape 82 Handayani is not efficient yet. 70 % is still idle capacity so it is necessary to create added value activity. Idle capacity led to increased costs or consumes resources costs that are not necessary. Keywords: TDABC, activity, poduct cost, tape

scholarly journals FOREIGN EXPERIENCE FOR FINANCING SMALL AND MEDIUM BUSINESS

2019 ◽  
Vol 4 (5) ◽  
pp. 40
Author(s):  
Valentyn Halunko ◽  
Vira Halunko ◽  
Мaryna Savyuk
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Small And Medium Enterprises ◽  
Innovation Activity ◽  
Foreign Experience ◽  
Advantages And Disadvantages ◽  
Foreign Countries ◽  
Credit Mechanism ◽  
Medium Enterprises ◽  
Small And Medium Business

The aim of the article is to study the peculiarities of the financial and credit mechanism of supporting small and medium enterprises in foreign countries with the purpose of identification of key areas for the development of financial and credit support for small and medium enterprises in Ukraine. The subject of the study is the foreign experience of financing small and medium-sized businesses. Methodology. The research is based on a comparison of financial and credit support of small and medium business in Ukraine and in foreign countries. The advantages and disadvantages of different support systems for small and medium-sized enterprises are determined on the basis of an analysis of the specifics of financing small and medium-sized businesses in Germany, the USA, the UK, Italy, Japan, and some other countries. The possibilities and limits of the application of positive foreign experience in this area are determined on the basis of a comparative legal study of certain provisions of Ukrainian legislation. The results of the study showed that the peculiarities of the financial and credit mechanism for supporting small and mediumsized businesses in foreign countries, which were studied, are as follows: the predominance of indirect support methods, provision of state financial help only on a competitive, turnaround, and paid basis; effectively functioning system of state guarantee of loans, which were provided to small businesses by commercial banks (guarantee from 60 to 90% of the loan); creation of a network of special banks, which serve small businesses at different levels; strong financial stimulation for small businesses in their innovation activity; stimulating taxation system and special depreciation procedure; creation of conditions for equal access for all entrepreneurs to information and consulting services (especially on taxation, lending, and insurance issues). Practical implications. The positive experience of financing small and medium business shows that the foreign practice of functioning of the financial and credit mechanism for supporting small business is not based on the fact that, on preferential terms, small enterprises can receive all the necessary financial and credit resources for their development and support small business at all costs. But this practice is aimed to create a favourable economic and legal climate that allows small businesses not only to survive but also to successfully develop. Correlation/originality. A comparative analysis of small and medium business financing systems is the basis for developing the most promising directions for the development of domestic legislation in this field.

Peran Lembaga Pemberdayaan Ekonomi Mustahik Baznas Dalam Meningkatkan Kesejahteraan Ekonomi Mustahik

2021 ◽  
Vol 4 (2) ◽  
pp. 477-494
Author(s):  
Ali Idrus ◽  
Ade Maman
Keyword(s):  
Quality Of Life ◽  
Qualitative Research ◽  
Data Collection ◽  
Small And Medium Enterprises ◽  
Business Development ◽  
Economic Welfare ◽  
Descriptive Data ◽  
Medium Enterprises

One of the solutions proposed by Badan Amil Zakat Nasional is to form Lembaga Pemberdayaan Ekonomi Mustahik which has the task of improving the quality of life of mustahik through its programs. So, the purpose of this study is to find out how the role of Lembaga Pemberdayaan Ekonomi Mustahik Badan Amil Zakat Nasional in improving the economic welfare of mustahik. This study uses qualitative research methods that produce descriptive data. Where this research is based on observations made by the author and then explained according to what the author observed in the field. The data collection that the researchers did was using the method of observation, documentary interviews, and other data. When the data has been collected, the researcher conducts an analysis and then draws conclusions from the analysis. The results of this study are Lembaga Pemberdayaan Ekonomi Mustahik BAZNAS plays a role in the development of micro, small and medium enterprises (MSMEs) and focuses on potential creative businesses, empowers by providing business development capital assistance, in accordance with the budget draft proposed by mustahik, and approved by LPEM BAZNAS. Keywords: The Role of LPEM BAZNAS, Mustahik's Economic Welfare

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