scholarly journals Memetakan Perubahan Organisasi Dalam Desain Learning Organization Pada Usaha Kecil Menengah di Kota Malang

2016 ◽  
Vol 18 (1) ◽  
pp. 101
Author(s):  
Sugeng Mulyono ◽  
Enlik Kresnaini
Keyword(s):  
Learning Organization ◽  
Small And Medium Enterprises ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Medium Enterprises ◽  
Positive Effect

<p><em>This research aims at analyzing the implementation of learning organization at small and medium enterprises (SMEs); the effects of learning organization on individuals’ ability; the effects of individuals’ ability on SMEs changes; and the effects of learning organization on changes of SMEs. The population of this research is all SMEs located in Malang and the samples are 298 SMEs taken through multi stages sampling. The primary data were collected using a questionare and interviews, whereas the secondary were obtain from relevant documents. The collected data were analyzed using descriptive and structural equational modelling (SEM). The results show that learning organization has a significant positive effect on individuals’ ability; the individuals’ ability has a significant positive effect on changes of SMEs; and learning organization has a significant positive effect on changes of SMEs, as indicated by C.R &gt; 2 and value of P &lt; 0,05.</em></p>

scholarly journals Pengaruh Persepsi, Tingkat Pendidikan, dan Sosialisasi Terhadap Penerapan SAK EMKM Pada UMKM Wilayah Kota Surabaya

2018 ◽  
Vol 12 (2) ◽  
pp. 112
Author(s):  
Galuh Artika Febriyanti ◽  
Agung Sri Wardhani
Keyword(s):  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Financial Accounting ◽  
Primary Data ◽  
Negative Effect ◽  
Convenience Sampling ◽  
Medium Enterprises ◽  
Cash Basis ◽  
Positive Effect

The perpetrators of MSMEs generally do not use the standards applicable in the preparation of financial statements. MSME financial statements often use cash basis taken from daily cash mutation sources. The Indonesian Institute of Accountants seeks to contribute to overcome the constraints of MSMEs in the preparation of financial statements by issuing the Financial Accounting Standards of Micro Small and Medium Enterprises (SAK EMKM) and effective from 1 January 2018. SAK EMKM is simple to be implemented easily by MSMEs. The Financial Statements according to SAK EMKM are prepared on the accrual basis. The research took 50. MSMEs in Surabaya using convenience sampling method. The data used are primary data obtained through questionnaires. This study aims to finding out the hypothesis that the perception of MSMEs in Surabaya against the application of EMKM IFRS had an effect on the application of EMKM IFRSs, testing the education level hypothesis of MSMEs in Surabaya had an effect on the application of EMKM IFRSs, and tested the hypothesis of SAK EMKM dissemination in Surabaya. application of SAK EMKM. The results showed that partially the perception of MSMEs entrepreneurs has a positive effect on implementation SAK EMKM while the level of education and sozialization has a negative effect.

scholarly journals Interdependence of Influence between Risk Management Behavior, MSME Characteristics, and Overconfidence on Business Sustainability (A case study in Indonesia)

2021 ◽  
Author(s):  
Tyoso JALUANTO ◽  
Sukardi SUKARDI ◽  
Eliza DEVITA
Keyword(s):  
Risk Management ◽  
Local Government ◽  
Central Government ◽  
Small And Medium Enterprises ◽  
Significant Positive Effect ◽  
Management Behavior ◽  
Business Sustainability ◽  
Negative Effect ◽  
Medium Enterprises ◽  
Positive Effect

More than 50% of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia run their business for reasons of livelihood, while 30% do this since MSMEs are profitable, and may support their living costs. This study aims to determine and analyze the influence of risk management behavior, characteristics of MSMEs through overconfidence on MSME business sustainability, and consequently MSMEs as a source of livelihood. The result of this study indicates that risk management behavior has a significant positive effect on overconfidence, while the characteristics of MSMEs have a significant negative effect on that. In turn, it’s shown that overconfidence had a positive and significant effect on the sustainability of MSMEs. However, the characteristics of MSMEs and risk management behavior had no significant positive effect on the sustainability of MSMEs. These results indicate also that MSME entrepreneurs’ overconfidence plays a major role in managing their business, which could be considered by the local government and/or the central government in determining MSME policies, such as placements to sell which are given and regulated by each local government considering the accessibility of sellers and buyers as well as their safety.

PENGARUH PENERAPAN PP 23 2018 TERHADAP KEPATUHAN PAJAK PELAKU USAHA MIKRO KECIL MENENGAH (UMKM)

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
MARIA JESSICA SEPTIANI
Keyword(s):  
Research Method ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Quantitative Descriptive ◽  
Medium Enterprises ◽  
Positive Effect ◽  
Descriptive Method

This study aims to test whether there is an effect of the implementation of Government Regulation no. 23 of 2018 of taxpayer compliance for Micro, Small and Medium Enterprises. This research method using quantitative descriptive method and primary data using a questionnaire. This study took a sample of 37 respondents taxpayer compliance for Micro, Small and Medium Enterprises at the Ruteng Pratama Tax Office, Manggarai, East Nusa Tenggara. The sampling technique was using purposive sampling technique. Data collection was carried out by distributing questionnaires in the form of google. The results showed that the implementation of PP 23 2018 has a positive effect on tax compliance of micro, small and medium enterprises.

scholarly journals Do Capital and Business Volume Matter for Productivity of the Cooperatives in Indonesia?

2020 ◽  
Vol 11 (1) ◽  
pp. 1-8
Author(s):  
M. Shabri Abd. Majid ◽  
Azhari Azhari ◽  
Faisal Faisal ◽  
Heru Fahlevi
Keyword(s):  
Small And Medium Enterprises ◽  
Aggregate Data ◽  
Panel Regression ◽  
Significant Positive Effect ◽  
Insignificant Effect ◽  
External Capital ◽  
Internal Sources ◽  
The Republic ◽  
Medium Enterprises ◽  
Positive Effect

This research explored and analyzed the determinants of productivity of the cooperatives in Indonesia. These determinants included own capital, external capital, and business volume. The aggregate data of cooperatives were at the provincial level across 33 provinces in Indonesia. The data were gathered from the report of the Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia (Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia) over the 2010-2015 period. The data were analyzed using the panel regression technique. The result shows that own capital and business volume have a significant positive effect on the productivity of cooperatives. However, external capital has an insignificant effect on the productivity of cooperatives. To further improve their productivity, the cooperatives should increase the capital from internal sources as well as their business volume through more diversified business activities.

scholarly journals Identifikasi Faktor Eksternal dan Internal Yang Mempengaruhi Perkembangan UMKM (Studi Kasus Pada Umkm di Kabupaten Magelang)

2020 ◽  
Vol 3 (1) ◽  
pp. 23-35
Author(s):  
Lukas Dwi Febrian ◽  
Ika Kristianti
Keyword(s):  
Small And Medium Enterprises ◽  
External Factors ◽  
Primary Data ◽  
Economic Aspects ◽  
Internal Factors ◽  
The Social ◽  
Tourism Potential ◽  
General Business ◽  
Medium Enterprises ◽  
Positive Effect

This study aims to identify aspects in external and internal factors that influence the development of MSMEs in Magelang Regency. The data used are primary data obtained from questionnaires and surveys addressed to 100 respondents registered at the Department of Cooperatives, Small and Medium Enterprises with the result that only the social and economic aspects of external factors are proven to have a positive effect because most MSME actors are in areas with conditions the economy of the community is quite good and is in the area of ​​tourism potential so that social and economic aspects can increase sales and encourage business development. While on internal factors, only one aspect that has a positive effect is the capital aspect because most business actors when running their businesses tend to use their own capital rather than doing loans because they avoid various risks. Meanwhile, other aspects in external and internal factors do not have a positive effect because in general business actors have not yet managed their businesses by involving institutions and have not managed their businesses properly.

scholarly journals The Influence of Work Discipline, Work Ethos and Work Environment on Employee Work Achievement: Lessons from Local Organization in an Emerging Country

2021 ◽  
Vol 4 (2) ◽  
pp. 2869-2882
Author(s):  
Javed Octovianus Sipahelut ◽  
Anita Erari ◽  
Maman Rumanta
Keyword(s):  
Work Environment ◽  
Work Performance ◽  
Work Ethic ◽  
Small And Medium Enterprises ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Industry Trade ◽  
Medium Enterprises ◽  
Positive Effect

The Office of Industry, Trade, Cooperatives and Small and Medium Enterprises of Yapen Islands Regency, Papua, as a local government agency is obliged to foster, protect, and pay attention to issues related to industry, trade, cooperatives, and small and medium enterprises. Good employee performance is important in order to support the smooth running of official duties. This study aims to examine and analyze the effect of work discipline, work ethic and work environment on employee work performance at the Department of Industry, Trade, Cooperatives and Small and Medium Enterprises, Yapen Islands Regency. Data collection techniques were carried out by distributing questionnaires and interviews. The sample used in this study were 66 respondents. The hypothesis was tested by multiple linear regression analysis with the help of SPSS software. The results of the analysis show that work discipline has a significant positive effect on employee work performance, the higher the level of employee discipline, the higher the work performance. Work ethic has a significant positive effect on employee work performance, the better the work ethic of the employee, the better the work performance. The work environment has a significant positive effect on employee work performance, the better the work environment, the better the employee's work performance.

scholarly journals Pengaruh Pelatihan dan Pengembangan Serta Prestasi Kerja terhadap Pengembangan Karir Pegawai Pada Dinas Koperasi Usaha Mikro Kecil Menengah Banjarmasin

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Wida Gerhana
Keyword(s):  
Career Development ◽  
Small And Medium Enterprises ◽  
Training And Development ◽  
Development Work ◽  
Significant Positive Effect ◽  
Quantitative Descriptive ◽  
Medium Enterprises ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

The Effects of Training and Development and Work Achievement on Employees Career Development at the Department of Cooperatives, Micro, Small and Medium Enterprises in Banjarmasin. The purpose of this study is to investigate employees opinions on the effect of training and development and work achievement on employees career development. The populations in this study were 30 employees. The census method was used with the quantitative descriptive and explanatory research as its type of the study. Explaining the relationship of the effect of training and development and work achievement on employees career development was used the multiple regression analysis. In order to test the hypothesis simultaneously, F-test has been used, while t-test has been used to test the hypothesis partially. The result showed that simultaneously and partially, the implementation of training and development and work achievement had a significant positive effect on employees career development at the Dinas Koperasi Usaha Mikro Kecil Menengah in Banjarmasin. Both variables contributed 50.6%, work achievement gave a greater influence than the training and development on employees career development, even though the training and development also contributed in giving an influence.Keywords : training and development, work achievement, career development

scholarly journals THE INFLUENCE OF GUARANTEE VALUE, BUSINESS TURNOVER, BUSINESS AGE AND PROVISION OF ACCOUNTING INFORMATION ON FORMAL CREDIT ACCESS TO SMEs IN BANYUMAS DISTRICT

2021 ◽  
Vol 1 (2) ◽  
pp. 55-68
Author(s):  
Alfiandita Rizka Meivita ◽  
Yusriyati Nur Farida
Keyword(s):  
Financial Institutions ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Sampling Technique ◽  
Information Provision ◽  
Significant Positive Effect ◽  
Credit Access ◽  
Analysis Technique ◽  
Medium Enterprises ◽  
Positive Effect

One of the main problems faced by Small and Medium Enterprises (SMEs) is capital. The limited capital owned by SMEs encouraged them to obtain loans by accessing credit from financial institutions. However, not all SMEs can access credit from financial institutions because before giving credit the creditor needs to gain confidence that the prospective debtor is able to repay his credit based on 5C credit principles (character, capacity, capital, condition of economy, collateral). This study aims to determine the effect of collateral value, business turnover, business age and provision of accounting information on accessibility of formal credit. The type of research used is survey research. The population in this study are all SMEs engaged in the trade sector in Banyumas Regency. The sampling technique used is proportionate stratified sampling with a sample of 100 respondents. Data collection techniques in this study used survey techniques by distributing questionnaires to respondents. The data analysis technique in this study used multiple regression analysis assisted by SPSS software. The results of this study indicate that: (1) collateral value has a significant positive effect on access to formal credit, (2) business turnover has a significant positive effect on access to formal credit, (3) business age has no significant influence on access to formal credit, (4) information provision accounting has a significant positive effect on access to formal credit. Adjusted R Square testing results show that the effect of collateral value, business turnover, business age, and provision of accounting information on access to formal credit is 54.7% while 45.3% can be explained by other variables not examined. The implication of this research is to be able to increase access to formal credit, SMEs need to (1) own assets that can be used as collateral where the value must be greater than the amount of credit proposed, (2) improve their ability to manage businesses to obtain optimal business turnover, (3) strive to improve the provision of accounting information appropriately so that it can facilitate financial institutions to assess actual business conditions

scholarly journals Factors affecting the use of accounting information in small and medium enterprises (SMEs): a study on SMEs in Tingkir, Salatiga

2019 ◽  
Vol 9 (2) ◽  
pp. 207
Author(s):  
Maria Entina Puspita ◽  
Joko Pramono
Keyword(s):  
Educational Level ◽  
Small And Medium Enterprises ◽  
Statistical Tests ◽  
Accounting Information ◽  
Primary Data ◽  
Testing Hypotheses ◽  
Factors Affecting ◽  
Medium Enterprises ◽  
The Relationship ◽  
Positive Effect

This study aims to examine the effect of business turnover, business’ age, educational level, accounting knowledge, accounting training and owner motivation on the use of accounting information in Small and Medium Enterprises (SMEs) in Tingkir, Salatiga City. The data were collected using accidental sampling where the respondents were SMEs who were willing as the respondents for this research. This study used primary data in the form of questionnaires for 30 respondents. This is an explanatory study with a quantitative approach to explain the relationship between variables by testing hypotheses and conducting statistical tests. Data were analyzed using multiple linear regression. The results showed that only accounting training was statistically proven to have a positive effect on the use of accounting information for SMEs in Tingkir Salatiga. Other variables such as business turnover, business’ age, educational level, accounting knowledge and motivation were not statistically proven to have an effect on the use of accounting information in these SMEs.

scholarly journals Development Strategy for Micro, Small and Medium Enterprises through Islamic Financial Inclusion

2020 ◽  
Vol 9 (1) ◽  
pp. 55
Author(s):  
Warno Warno ◽  
Novatul Isrowiyah ◽  
Rahman El Junusi
Keyword(s):  
Development Strategy ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Financial Inclusion ◽  
Three Dimensions ◽  
Significant Positive Effect ◽  
Medium Enterprises ◽  
The Impact ◽  
Positive Effect ◽  
Observation Period

This study calculates and analyzes the Islamic financial inclusion index which covers three dimensions; accessibility, availability, and usage of sharia banking. The results showed that the level of Islamic financial inclusion in Indonesia was classified as low during the study period and DKI Jakarta Province was the most inclusive province in Indonesia. Furthermore, this study analyzes the effect of the Islamic financial inclusion index on Islamic financing channeled to Micro, Small and Medium Enterprises (MSMEs) in Indonesia. Using the saturated sampling method, a total of 33 provinces in Indonesia were selected as samples with an observation period. The results show that the Islamic Financial Inclusion Index (IIK) has a significant positive effect on sharia financing channeled to the MSME sector, one of the regions that appears to be growing faster than other regions is Aceh. This research is different from previous financial sector inclusiveness studies that still see and study conventional (non-sharia) financial inclusion and find out the impact of sharia financial inclusion based on sharia financial inclusion indexes on sharia financing distributed to Micro, Small and Medium Enterprises in Indonesia and discuss comprehensively for MSME.

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