scholarly journals ASPEK KEPASTIAN HUKUM PENDIRIAN PERSEROAN UMK MENURUT UU NO.11 TAHUN 2020 TENTANG CIPTA KERJA

2021 ◽  
pp. 1497
Author(s):  
Marcelino Dennis Lesmana ◽  
Nelssen Alessandro ◽  
Sancarlous Sancarlous ◽  
Yuwono Prianto

Law number 11 of 2020 concerning Job Creation has been inaugurated by the DPR together with the President, after the Law on Job Creation was enacted it caused a lot of controversy in the community where changes to Law number 40 of 2007 concerning Limited Liability Companies and Law number 20 of 2020 2008 concerning Micro, Small, and Medium Enterprises as well as regulations regarding the establishment of New Companies, namely Micro and Small Companies. The object of this research is the legal certainty of Micro, Small and Medium Enterprises Companies established under Law number 11 of 2020 concerning Job Creation. In this study using a normative type of research with a Legislation approach and a conceptual approach, this research shows the legal certainty of Micro and Small Companies established based on a statement in Indonesian based on Law number 11 of 2020 concerning Job Creation. One-sided legal actions are legal actions carried out by one party only and give rise to rights and obligations by one party, while two-party legal actions are legal actions carried out by two parties and give rise to rights and obligations for both parties involved. In this research journal aims to inform the public about the difference between a MSE company and a limited liability company. To establish a business, it does not have to be established by two people, but only one person can establish a UMK company but the legal certainty of a MSE company is still weak compared to other limited liability companies.Undang-Undang nomor 11 Tahun 2020 tentang Cipta Kerja telah diresmikan oleh DPR bersama Presiden, setelah Undang-Undang Cipta Kerja ini diresmikan banyak menimbulkan kontraversi di masyarakat dimana perubahan terhadap Undang-Undang nomor 40 Tahun 2007 tentang Perseroan Terbatas dan Undang-Undang nomor 20 tahun 2008 membahas tentang Usaha Mikro, kecil, dan menengah serta pengaturan tentang pendirian Perseroan Baru yaitu Perseroan Mikro Dan Kecil objek penelitian ini adalah kepastian hukum Perseroan Usaha Mikro Kecil yang didirikan berdasarkan Undang-Undang nomor 11 Tahun 2020 tentang Cipta Kerja. Dalam penelitian ini menggunakan jenis penelitian normatif dengan pendekatan Peraturan Perundang-Undangan dan pendekataan konseptual, penelitian ini menunjukkan kepastian hukum Peseroan Mikro dan Kecil yang didirikan berdasarkan surat pernyataan dalam Bahasa Indonesia berdasarkan Undang-Undang  nomor 11 Tahun 2020 tentang Cipta Kerja. Perbuatan hukum sepihak, adalah perbuatan hukum yang dilakukan oleh satu pihak saja dan menimbulkan hak dan kewajiban oleh satu pihak pula, sedangkan Perbuatan hukum dua pihak, adalah perbuatan hukum yang dilakukan oleh dua pihak dan menimbulkan hak-hak dan kewajiban-kewajiban bagi kedua pihak yang menimbulkan hubungan (timbal-balik).Dalam jurnal penelitian ini bertujuan untuk  memberitahukan kepada masyarakat tentang perbedaan perseroan UMK dan perseroan terbatas untuk mendirikan suatu usaha tidak harus didirikan oleh dua orang melainkan satu orang saja sudah bisa mendirikan perseroan UMK tetapi perseroan UMK kepastian hukumnya masih lemah dibandingkan dengan perseroan terbatas lainnya.

2021 ◽  
Vol 6 (1) ◽  
pp. 1-8
Author(s):  
Dyah Ochtorina Susanti

This research is motivated by the fact that there are still products of Micro, Small and Medium Enterprises (MSMEs) in Patemon Village, Krejengan District, Probolinggo Regency, which do not yet have a halal certificate, because the product does not meet the halal criteria and the public does not understand about the characteristics of halal. This study aims to analyze and provide an understanding about the characteristics of halal, especially on MSME products in Patemon Village, Krejengan District, Probolinggo Regency. The method used in this research is normative legal research with the statute approach, conceptual approach, and comparative approach. The result of this research showed that halal characteristics of MSME products in Patemon Village can be seen from 2 (two) aspects, namely the material and the process of making it or the event to get it. Therefore, it is suggested that the MSME product producers in Patemon Village to immediately take care of their halal product certification and to the government to disseminate information to the public regarding about characteristics of halal on MSME products.  


2020 ◽  
Vol 2 (2) ◽  
pp. 46-49
Author(s):  
Siska Siska ◽  
Hanifah Rahmi ◽  
Almawati Situmorang

Indonesia is the largest Muslim population country in the world, so the market demand for halal products is enormous. However, in fact, there are not many business actors who submit and have halal certificates, especially in small and medium enterprises. This problem can be due to lack of information and sufficient understanding to apply for a halal certificate. The aim of the research is to give technical guidance for preparing halal certification process. The manual method is used to provide training on the halal guarantee system for the preparation of the halal assurance system (HAS). The workshop began with a pre-test and then the presentation of halal assurance system material, the guidance on how to prepare and discussion. All the activities were done by online (WhatsApp group and zoom meeting). The training ended with the post-test to assess the improvement of knowledge of the. To analyze the difference, we used a paired T-test statistical method. The result of this research shows an increasing understanding of participants (p<0,05) through the comparison between before and after training. These activities conclude that the practice of technical guidance for facing halal certification is beneficial for small and medium enterprises in improving knowledge and capability of the halal certification process.


2014 ◽  
Vol 1 (1) ◽  
pp. 121-126
Author(s):  
Simona - Mihaela Nămolosu ◽  
Iuliana Cetină

AbstractSmall and Medium Enterprises (SMEs) are a high potential target for banks to attack, but also a risky segment; high potential because the need for financing is increasing, but risky because the crisis affected a lot the solvability and profitability of these companies. On the other hand, loan facilities are some of the most complex banking products (if we analyse diverse financing needs of small companies, but rather due to the analysis and approval processes in banks). In defining strategic alternatives for financing products for SMEs, the following steps are essential: evaluating potential market segments and/or sub segments, always focusing on the general and particular commercial objectives of the bank, analysing the strategies used by the major competitors and last, but not least: developing motivational systems for the employees of the branches - the main distribution channel for a banking product.


Author(s):  
Mercy Veronica Chaita

This chapter explores the extent and characteristics of small and medium enterprises (SMEs) in Dubai and their innovative practices. Within this context, considerable emphasis is placed on evaluating the propensity of these SMEs to adopt new technology. SMEs are significant to the local entrepreneurship and innovation activities as well as improving competitiveness. Furthermore, these enterprises play a crucial role in job creation and are fundamental to economic growth. The connection between economic success in SMEs is fundamental since these firms are able to incorporate innovation into their operations and organizational practices.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ahmad Farhan Alshira'h ◽  
Hasan Mahmoud Al-Shatnawi ◽  
Manaf Al-Okaily ◽  
Abdalwali Lutfi ◽  
Malek Hamed Alshirah

PurposeThe purpose of this study is to better understand the issues on tax compliance. This study aims to examine the influence of patriotism and public governance on the sales tax compliance of small and medium enterprises (SMEs) and to examine the interaction between patriotism and public governance on sales tax compliance.Design/methodology/approachThis study was carried out by soliciting the opinions of owner-managers of SMEs in Jordan through a survey that was distributed by self-administered. This paper uses partial least squares structural equation modelling to investigate the influence of patriotism, public governance and the interaction of these two mechanisms on sales tax compliance for a sample of 385 SMEs.FindingsThis paper finds that patriotism and the public governance increase and improve the level of sales tax compliance. The findings also supported the interaction effect of patriotism on the relationship between public governance with sales tax compliance. Thus, all the hypothesised relationships were supported.Practical implicationsTax authorities and policymakers in developing majority societies in developing countries and in other Arab countries, especially in Jordan, may use the results to focus their interest on the formulation of policies founded on the outcomes of the study to strengthen the compliance of eligible SMEs to further boost their sales collections.Originality/valueVery few studies have examined the determinants of sales tax compliance, and there has been an absence of work that examines the influence of the patriotism and public governance on sales tax compliance. This paper, therefore, fills a gap in the literature by providing the first empirical evidence about the influence of patriotism and public governance on sales tax compliance of SMEs in developing countries. This study is the initial paper to examine the interaction between patriotism and public governance on sales tax compliance among SMEs in developing countries


2020 ◽  
Vol 20 (4) ◽  
pp. 377-401 ◽  
Author(s):  
Carmela Di Mauro ◽  
Alessandro Ancarani ◽  
Tara Hartley

Purpose This paper aims to investigate the role of micro, small and medium enterprises (MSMEs) within the Canadian public procurement, by seeking to identify barriers and supporting factors of MSMEs’ participation and success in public tenders. Design/methodology/approach The empirical analysis builds on a unique survey run by the Canadian federal government, which addressed firms either participating or not participating in public tenders. Model estimation on the survey data relies on sample selection methodologies, which allow separating determinants of MSMEs’ decision to participate from determinants of success. Findings Results provide evidence that costs stemming from asset specificity and uncertainty (e.g. costs of bidding, requirements for participation, bundling of contracts and award rules based on minimum price) affect participation in public procurement. Within MSMEs, micro-firms are the most discouraged from participating. However, after controlling for factors affecting participation, micro-firms emerge as having a higher success rate, possibly because of high specialization and joint participation with larger firms. Research limitations/implications Because of the cross-sectional nature of the data used for hypotheses testing, endogeneity may arise if ex post variables affect ex ante decisions. This may apply if participation in procurement feeds on success in past tenders. Social implications Findings may inform policies for the inclusion of smaller firms in the public marketplace. Originality/value To the best of the authors’ knowledge, this study is the first attempting to disentangle determinants of participation in public tenders from determinants of success. Separating the two aspects helps fine-tune SME-friendly public procurement policies, by identifying actions that effectively facilitate success of MSMEs in public tenders.


Author(s):  
Corrinne Thompson ◽  
Maria Bounds ◽  
Geoff Goldman

<p>Small and medium enterprises (SMEs) are faced will many challenges, and the development of a sound strategy for the SME could define how these challenges are met which, in turn, could mean the difference between success or failure of the enterprise. If a sound strategy is major contributing factor to the success of a small business, but the evidence of sound strategic management (as taught in universities and business schools) is not present in successful SME’s, one could question the way strategic management is conceptualised. The study thus aims to gather a greater understanding of strategic management – and strategy formulation practices in particular – within SME’s. The study employed a qualitative, descriptive design with semi-structured interviews conducted with 12 SME owners in Gauteng. Findings reveal that the majority of participants were in favour of and supported the notion of having a strategy for small and medium enterprises, but none of them made reference to a formal process regarding strategy formation.</p><p><strong>Key words:</strong> Strategy; strategy formulation, small and medium businesses; planning; qualitative research</p>


2019 ◽  
Author(s):  
Putu Sukma Kurniawan

This research aims to design initial indicators for the implementation of the concept of sustainability accounting in small and medium enterprises. This study uses a qualitative paradigm. This study consisted of two phases, the first stage is the stage of collecting data using interviews, observation, and analysis of documents and the second stage is the stage of designing the application of the early indicators of sustainability accounting. The object of this research is the small and medium enterprises located in Buleleng Regency, Bali Province, Indonesia. The results showed that small and medium businesses have the ability to implement the concept of sustainability accounting in internal business processes. This research creates initial indicators to implementation process of sustainability accounting concept in small and medium enterprises business process and this indicators are important for the company’s stakeholders as a main reference in the context of implementation of sustainability accounting concept in small business organization.Keywords: initial indicators, sustainability accounting, small and medium enterprises, conceptual approach


Acta Comitas ◽  
2020 ◽  
Vol 5 (2) ◽  
pp. 340
Author(s):  
Ida Bagus Putra Pratama ◽  
I Made Dedy Priyanto

Research on legal certainty the amount of basic capital establishment of limited liability company based on the norms of conflict between article 32 paragraph (1) of the limted liability company law concerning "the limited liability company capital of at least Rp 50,000,000.00" with article 1 paragraph (3) of government regulations The limited liability of the company's capital of limited liability concerning "the founding capital of the company is determined by agreement”. 2 problem are formulated: (1) What is the form for deposit of stock capital on the provisions of article 33 of the limited liability company law, (2) How is the legal certainty of the number of basic capital of the limited liability After the validity of government regulation change of the limited liability company. This purpose research is finding form of the deposit of stock capital and the basic capital of the limited liability company before and after enforcement of government regulation of limited liability of the company. The legal research method used normative legal research method with statute approach and conceptual approach. Capital deposits of shares can be made in the form of money and other forms of immovable tangible objects such as land and intangible objects in the form of bill of Rights; and arrangements regarding the underlying capital applicable in the establishment of the limited liability company is Article 1 paragraph (3) of government regulation of the limited liability of the company.


2020 ◽  
Vol 2 (2) ◽  
pp. 52-59
Author(s):  
Moh Rizal Pakaya ◽  
Olha Musa ◽  
Jorry Karim ◽  
Syahrir Abdussamad

Dinas Koperasi dan Usaha Mikro, Kecil dan Menengah Kabupaten Gorontalo sebagai unit pelaksana tugas daerah yang memiliki tugas untuk melakukan pembinaan dan pengembangan usaha mikro, kecil dan menengah di Kabupaten Gorontalo. Dalam melaksanakan tugas tersebut melakukan berbagai kegiatan salah satunya adalah melakukan pendataan usaha mikro, kecil dan menengah serta mensosialisasikan ke masyarakat. Dalam artikel ini, permasalahan yang timbul adalah belum tersedianya sistem informasi yang memadai kepada masyarakat tentang usaha mikro, kecil dan menengah sehingga masyarakat mengalami kesulitan mengetahui lokasi dari usaha kecil dan menengah. Tujuan dari artikel ini adalah merancang sistem informasi geografis untuk menentukan lokasi usaha mikro,  kecil dan menengah berbasis android yang dapat diakses oleh masyarakat sehingga dapat memudahkan masyarakat mengetahui lokasi dari usaha mikro, kecil dan menengah yang ada di Kabupaten Gorontalo dan dapat diakses oleh masyarakat yang membutuhkan layanan informsi secara global. Artikel ini menggunakan metode Research and Development atau yang  dikenal dengan metode penelitian dan pengembangan. Hasil pengujian dengan menggunakan test case membuktikan bahwa pengembangan sistem  informasi geografis untuk menentukan lokasi usaha mikro, kecil dan menengah berbasis android ini lebih efektif dan efisien dengan pengujian yaitu V (G)=  14 – 12 + 2 =  4; V (G) =  3 + 1 =  4; dan Cyclomatic Complexity (CC) = R1, R2, R3, R4 = 4.                   Kata Kunci: SIG, UMKM, Android                          The Office of Cooperatives and Micro, Small and Medium Enterprises in Gorontalo as a regional task implementing unit that has the task of developing and developing micro, small and medium businesses in Gorontalo Regency. In carrying out this task, a number of activities are carried out, one of which is collecting data on micro, small and medium enterprises and to socialize to the community. In this article, the challenge that arises is the unavailability of an adequate information system for the community about micro, small and medium enterprises so that people have difficulty understanding the location of small and medium businesses. The purpose of this article is to discuss geographic information systems to determine the location of android-based micro, small and medium businesses that can be accessed by the community so that it can make it easier for the public to find out the location of micro, small and medium businesses in Gorontalo District and can be accessed by people who need it global information services. This article uses the Research and Development method or what is known as the research and development method. The test results using test cases prove the development of information systems to determine the location of micro, small and medium businesses based on Android is more effective and efficient with testing namely V (G) = 14-12 + 2 = 4; V (G) = 3 + 1 = 4; and cyclomatic complexity (CC) = R1, R2, R3, R4 = 4.     Keywords: GIS, UMKM, Android


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