scholarly journals PENGARUH JUMLAH ANGGOTA, MODAL LUAR, DAN TOTAL ASSET TERHADAP SISA HASIL USAHA (Studi Empiris pada Koperasi Simpan Pinjam di Kota Tasikmalaya tahun 2016)

2017 ◽  
Vol 1 (2) ◽  
pp. 156
Author(s):  
Dedeh Sri Sudaryanti
Keyword(s):  
Data Analysis ◽  
Small And Medium Enterprises ◽  
Sampling Technique ◽  
Total Asset ◽  
Significant Positive Effect ◽  
Research Results ◽  
Purposive Sampling ◽  
Savings And Loan ◽  
Medium Enterprises ◽  
Positive Effect

SHU of cooperative business is usually used as a measure of the welfare of members. There are many factors that influence the acquisition of SHU cooperatives. This research was conducted to know and analyze the partial and simultant influence of Total Member, Outside Capital and Total Asset to SHU at savings and loan cooperative which is in Tasikmalaya city. The population in this research is all the savings and loan cooperatives recorded in the Office of Cooperatives, Small and Medium Enterprises, Industry and Trade Tasikmalaya City in 2016. Selected 53 research samples by using purposive sampling technique. Based on the data analysis and discussion of research results found evidence that partially Total Member and Outside Capital has no significant effect to SHU, while Total Asset has a significant positive effect on SHU, which means the increase of Total Asset a savings and loan cooperative will result in increasing the SHU. Simultaneously The Number of Members, Outside Capital, and Total Asset Affects the SHU. Keywords: SHU, number of members, external capital, total assets

scholarly journals Determinant Analysis of Residual Net Income in The Sharia Cooperative: Company Size as Mediator

2018 ◽  
Vol 1 (01) ◽  
pp. 13-22
Author(s):  
Bulan Karima Nurani ◽  
Hasan Mukhibad
Keyword(s):  
Path Analysis ◽  
Sampling Technique ◽  
Total Asset ◽  
Company Size ◽  
Net Income ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
Positive Effect ◽  
Determinant Analysis

  This study aims to identify the effect of own capital and financing to net income (SHU), and how its effect when mediated by total assets. The population in this research are all Sharia Cooperative which operates in Semarang regency, there are 25 cooperatives. Sampling technique using is purposive sampling technique, which finally obtained 13 cooperatives with a period of observation 5 years. The method of analysis used to answer the hypothesis in this research is Path Analysis and Sobel Test. The results of this study indicate that partially own capital and financing have a significant positive effect on total asset, own capital has a significant positive effect on net income, financing has no significant effect on net income, total asset has an insignificant positive effect on net income, total asset did not succeed in mediating the effect of own capital on net income, and total asset succeed in mediating the effect of financing on net income. Keywords: Financing; Net Income; Own Capital; Total Assets.

scholarly journals The implementation of PSBB on the development of retail MSMEs with the COVID-19 pandemic as a moderating variable

2020 ◽  
Vol 2 (2) ◽  
pp. 91-108
Author(s):  
M Trihudiyatmanto
Keyword(s):  
Data Analysis ◽  
Small And Medium Enterprises ◽  
Sampling Technique ◽  
Retail Industry ◽  
Purposive Sampling ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
The Government ◽  
One Year ◽  
Medium Enterprises

Purpose – This study aims to analyse the effect of the implementation of PSBB on the development of Retail MSMEs (micro, small, and medium enterprises).Method – Respondents in the study were 100 respondents. The sampling technique used in this study was purposive sampling, with the criteria for Retail MSMEs actors in Garung District, Wonosobo Regency, and at least the business had been operating for one year. The data analysis technique used in this research was SEM Smart PLS.Result – The development of Retail MSMEs was significantly influenced by the implementation of PSBB and was moderated by the Covid-19 pandemic. Implication – This study can assist businesses and the government during a pandemic outbreak.Originality – This is the first study examining the influence of a pandemic outbreak on the development of MSMEs in the retail industry.

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 PENGARUH E-BILLING, DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN PAJAK

2020 ◽  
Vol 3 (2) ◽  
pp. 117-130
Author(s):  
Arsyad Ardiansyah ◽  
Mediya Destalia ◽  
M Iqbal Harori
Keyword(s):  
Data Analysis ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Test Results ◽  
Purposive Sampling ◽  
Simultaneous Test ◽  
Medium Enterprises

This study aims to determine the effect of e-billing,and understanding of taxation on tax compliance on taxpayers of micro, small and medium enterprises (MSMEs) registered at KPP Pratama Tanjung Karang. This type of explanatory research using a quantitative approach. The population in this study were micro, small, and medium enterprises (MSMEs) registered at KPP Pratama Tanjung Karang. The sampling technique used purposive sampling with a sample of 100 respondents. Data analysis in this study using multiple linear regression analysis with SPSS 25.0 software tools. Based on the results of research and data analysis, it shows that partially e-billing and understanding of taxation have a significant effect on tax compliance. The simultaneous test results show that e-billing, and understanding of taxation have an effect on tax compliance. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh e-billing, dan pemahaman perpajakan terhadap kepatuhan pajak pada wajib pajak pelaku usaha mikro, kecil, dan menengah (UMKM) yang terdaftar di KPP Pratama Tanjung Karang. Jenis penelitian eksplanatori dengan menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah pelaku usaha mikro, kecil, dan menengah (UMKM) yang terdaftar di KPP Pratama Tanjung Karang. Teknik pengambilan sampel menggunakan purposive sampling dengan sampel 100 responden. Analisis data dalam penelitian ini menggunakan analisis regresi linear berganda dengan alat bantu software SPSS 25.0. Berdasarkan hasil penelitian dan analisis data menunjukkan bahwa secara parsial e-billing dan pemahaman perpajakan, berpengaruh signifikan terhadap kepatuhan pajak. Hasil pengujian secara simultan menunjukan bahwa e-billing, dan pemahaman perpajakan berpengaruh terhadap kepatuhan pajak.

Peranan Ketua Pengurus dan Manajer Dalam Penyusunan dan Penerapan Laporan Keuangan Berbasis SAK ETAP Pada Koperasi di Kota Palembang

2019 ◽  
Vol 14 (2) ◽  
pp. 119
Author(s):  
Riza Syahputera ◽  
Martha Rianty
Keyword(s):  
Data Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Regression Test ◽  
Using Data ◽  
The City ◽  
Positive Effect

AbstractThis study aims to determine the effect of the role of the Chairperson and Cooperative Manager in the preparation and application of Financial Statements based on SAK ETAP in cooperatives in the city of Palembang. This research is a quantitative study using data obtained from questionnaires and measured using a Likert scale. The sampling technique used is purposive sampling. The sample used in this study was the Chairperson of the cooperative and the manager of the cooperative in the city of Palembang. The cooperatives studied were 203 cooperatives. The data analysis technique used is multiple linear regression test. The results showed that the role of cooperative leaders and managers had a significant positive effect on the preparation and application of SAK ETAP-based financial statements.Keywords : chairman, manager, SAK ETAP, cooperative

scholarly journals The behavioral approaches of entrepreneurial characteristics in Madura

2020 ◽  
Vol 13 (1) ◽  
pp. 29
Author(s):  
Mohammad Arief
Keyword(s):  
Small And Medium Enterprises ◽  
Sampling Technique ◽  
Individual Characteristics ◽  
Behavioral Approach ◽  
Literature Study ◽  
Demand And Supply ◽  
Purposive Sampling ◽  
Entrepreneurial Characteristics ◽  
Market Opportunities ◽  
Medium Enterprises

<p>The number of Small and Medium Enterprises (SMEs) factually increased in recent years due to several factors such as the imbalance between demand and supply for the workplace. According to various literature study, entrepreneurs are related to the individuals' capacity and characteristics in exploiting market opportunities. The previous studies showed that entrepreneurs need to determine individual characteristics for proceeding with other strategies. Therefore, there are particular characteristics related to business activities that need to be possessed by prospective entrepreneurs. This research aims to reveal the entrepreneurship characteristics with a behavioral approach. Data were collected from 5 entrepreneurs in Bangkalan Regency using the purposive sampling technique. The result showed that entrepreneurial behaviors are either active or passive. In addition, the existence of competitors is not considered a threat to independence in developing business ideas.   </p>

scholarly journals PENGARUH KOMPENSASI DAN KEPUASAN KERJA TERHADAP KEINGINAN UNTUK PINDAH DARI PERUSAHAAN (Studi Kasus pada Dealer di Bandarlampung)

2021 ◽  
Vol 26 (2) ◽  
pp. 46-54
Author(s):  
Tika Zelin Fitriyana ◽  
Fajar Gustiawaty Dewi ◽  
Pigo Nauli
Keyword(s):  
Job Satisfaction ◽  
Turnover Intention ◽  
Sampling Method ◽  
Turnover Intentions ◽  
Sample Selection ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Financial Compensation ◽  
Purposive Sampling ◽  
Positive Effect

Turnover can also be defined as the movement of workers out of the organization. Turnover refers to the final reality faced by an organization in the form of the number of employees who leave the organization in a certain period, while the desire of employees to move (turnover intentions) refers to the results of individual evaluations regarding the continuation of relationships with the organization that have not been manifested in definite actions to leave the organization. This study aims to determine the effect of Financial Compensation on Turnover Intention, Knowing the effect of Non-Financial Compensation on Turnover Intention and Knowing the effect of Job Satisfaction on Turnover Intention. In this study, sample selection was carried out using purposive sampling method. The purposive sampling method is a sampling technique with certain considerations. The sample in the study was selected using purposive sampling and obtained 65 samples. Based on the research results, financial compensation has no significant positive effect on the dependent variable, namely Turnover intention (Y), non-financial compensation has no effect on the dependent variable, namely Turnover intention (Y) and Job Satisfaction has no effect on the dependent variable, namely Turnover intention.

scholarly journals Analysis of Influence of Micro Small and Medium Enterprises (MSMEs) Development as a Competitive Advantage to Creative Economic Development

2018 ◽  
Author(s):  
Bunga Aditi ◽  
SOPI PENTANA
Keyword(s):  
Economic Development ◽  
Data Analysis ◽  
Competitive Advantage ◽  
Path Analysis ◽  
Significant Influence ◽  
Small And Medium Enterprises ◽  
Creative Economy ◽  
Analysis Method ◽  
Research Results ◽  
Medium Enterprises

The purpose of this research is to analyze the influence of MSME development as competitive advantage toward creative economic development in Medan city. Data analysis method used in research is path analysis. Simultaneously, the research results of MSME Development and Competitive Advantage have a positive and significant effect on creative economy. Partially, the Influence of MSME Development has positive and significant influence to creative economy. Partially Competitive advantage positively and significantly influences the creative economy. The development of MSME has a positive and significant impact on competitive advantage. Indirectly MSME development positively affects the creative economy through competitive advantage

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI DI UKM WIG KABUPATEN PURBALINGGA

2020 ◽  
Vol 16 (2) ◽  
pp. 143-170
Author(s):  
Aditya Rahmawan ◽  
Eliada Herwiyanti ◽  
Siti Maghfiroh
Keyword(s):  
Data Analysis ◽  
Sampling Method ◽  
Accounting Information ◽  
Educational Background ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect ◽  
Education Business

This study aimed to examine the factors that influence the use of accounting information in SMEs. The object of research is Wig UKM in Purbalingga Regency. From this research, it can be seen how education, business scale, business age, and accounting knowledge of the use of UKM Wig accounting information in Purbalingga. The number of respondents involved in this study was 82 people. Sampling using a purposive sampling method. Based on the results of research and data analysis using SPSS it was found that: (1) educational background did not have a significant negative effect on the use of accounting information, (2) the business scale had no significant positive effect on the use of accounting information, (3) the age of the business had no significant negative effect on the use of accounting information, and (4) accounting knowledge has a significant positive effect on the use of accounting information.

scholarly journals PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, KOMITMEN ORGANISASI, DAN KEPUASAN KERJA TERHADAP KINERJA ACCOUNT REPRESENTATIVE KPP PRATAMA MAGELANG

2021 ◽  
Vol 8 (1) ◽  
pp. 46-54
Author(s):  
Sri Susilowati
Keyword(s):  
Job Satisfaction ◽  
Transformational Leadership ◽  
Data Analysis ◽  
Organizational Commitment ◽  
Leadership Style ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Online Questionnaire ◽  
Transformational Leadership Style ◽  
Positive Effect

This study aimed to examine the effect of transformational leadership style, organizational commitment, and job satisfaction on Account Representative performance of KPP Pratama Magelang. This study was quantitative research using primary and secondary data sources. The data collection method used an online questionnaire in the form of a statement with a Likert scale and sampling used purposive sampling technique. Processing of data analysis techniques used IBM SPSS Statistics 26 and data analysis methods used multiple linear regression. The results showed that the transformational leadership style did not be proven to have an effect on the Account Representative performance of KPP Pratama Magelang. Organizational commitment had a significant positive effect on the Account Representative’s performance and job satisfaction also had a significant positive effect on the Account Representative’s performance. The last, transformational leadership style, organizational commitment, and job satisfaction simultaneously had a significant positive effect on Account Representative performance of KPP Pratama Magelang.

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