MSME’S DEMOGRAPHIC AS MODERATION IN  THE IMPACT OF PERCEPTION AND UNDERSTANDING OF BOOKKEEPING TOWARDS QUALITY OF FINANCIAL REPOR

Micro Small Medium Enterprises (MSME) especially in culinary are the main destination of tourist in Surakarta Indonesia. As the tourist destination, MSME must be creative in develop their product. The financial ability is the main source of the owner in develop their business. Bank loan is an alternative in order to improve the financial sorce. Therefore, the MSME’s owner need to compile the financial report as one of bank loan requirement. This study is a quantitative research which is use multiple regression analysis using moderation variables. The quality of financial report is the dependent variable. The Independent variables are the MSME’s owner perception and understanding about book keeping. This study also enclose the MSME’s owner demographic background that consist of educational leverage and business size as the moderating variables. The data is collected from culinary MSME’s in Surakarta, Indonesia in the year of 2017. The findings of this research shows that educational leverage and business size are Predictor Moderation Variable. Besides, the perception and understanding are not significantly influence the financial report quality. The result of beta value shows that the business size strengthen the bookkeeping perception variable and weaken the understanding variable towards financial report quality. While the educational leverage strengthen the understanding variable and weaken the perception variables even all of them are not significantly influenced.

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The Impact of Business Mentoring on Micro, Small, Medium Enterprises Performance

International Journal of Management Entrepreneurship Social Sciences and Humanities ◽

10.31098/ijmesh.v1i1.6 ◽

2017 ◽

Vol 1 (1) ◽

pp. 31-37

Author(s):

Mohammad Adrian ◽

Hendrati Dwi Mulyaningsih ◽

Santi Rahmawati

Keyword(s):

Quantitative Research ◽

Causal Analysis ◽

Coefficient Of Determination ◽

Mentoring Program ◽

Simple Regression Analysis ◽

Small Medium Enterprises ◽

Medium Enterprises ◽

The Impact ◽

Necessity Entrepreneur ◽

Simple Regression

This reasearch is conducted on MMSME (Micro Small Medium Enterprises) that are participated in the MMSME Syari’ah Mentoring Program by Academicians and Practitioners (PUSPA) organized by Bank Indonesia in Bandung. MMSME who participated in PUSPA program 2016 is MMSME that included in necessity entrepreneur where MMSME operated just to fullfil the life necessities. The purpose of this reasearch was to investigate the influence of the business mentoring on the MMSME performance in PUSPA program 2016. Researcher used quantitative research method. Data were analyzed using simple regression analysis and descriptive-causal analysis. The result showed that business mentoring affect the performance of MMSME that participated in PUSPA Program 2016. Based on the calculation, coefficient of determination (R2) can be seen the influence of business mentoring variable (X) on the performance (Y) is 74%. While the remaining 26% is influenced by other factors such as entrepreneurship competence and human resources.

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THE IMPACT OF COMPETENCY ENTREPRENEURSHIP ON MICRO, SMALL, MEDIUM ENTERPRISES PERFORMANCE

International Journal of Management Entrepreneurship Social Sciences and Humanities ◽

10.31098/ijmesh.v1i1.16 ◽

2018 ◽

Vol 1 (1) ◽

pp. 31

Author(s):

Elsa Nanda Utami ◽

Hendrati Dwi Mulyaningsih

Keyword(s):

Quantitative Research ◽

Sampling Technique ◽

Total Sample ◽

Mentoring Program ◽

Financial Term ◽

Simple Regression Analysis ◽

Small Medium Enterprises ◽

Medium Enterprises ◽

The Impact ◽

Necessity Entrepreneur

This reasearch is conducted on MSME (Micro Small Medium Enterprises) that are participated in the MSME Syari’ah Mentoring Program by Academition and Practitioners (PUSPA) organized by Bank Indonesia in Bandung. MSME who participated in PUSPA program 2016 is MSME that included in necessity entrepreneur where MSME operated just to fullfil the life necessities. This program aims to improve the competence of entrepreneurship owned by MSME in term of knowledge, attitudes, and skills. Increased in the entrepreneurial comptence will have an impact on MSME perfomance both on financial term by the increase in income and non-financial term namely by the increased of the knowledge and skills like simple accounting, managing the production process, how to market the product, and know the procedures for obtaining the venture capital. The purpose of this reasearch was to investigate the influence of the entrepreneurial competence on the MSME performance in PUSPA program 2016.Researcher used quantitative research method. This research use sampling technique on non-probability sampling that is saturated sampling because the members of population less than 30 people and the entire population is a sample. Total sample in this research is 20 respondents. Data collecting in this research is done by distributing questionarries to all respondents that is MSME that pariticaped in PUSPA program 2016. Data were analyzed using simple regression analysis and descriptive-causal analysis.The result showed that entrepreneurial competenec affect the performance of MSME that participated in PUSPA Program 2016. Based on the calculation, coefficent of determination (R2) can be seen the influence of entrepreneurial compentence variable (X) on the performance (Y) is 61.7%. While the remaining 38.3 is influenced by other factors such as mentoring, motivation, and human resources.

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THE IMPACT OF BUSINESS MENTORING ON MICRO, SMALL, MEDIUM ENTERPRISES PERFORMANCE

International Journal of Management Entrepreneurship Social Sciences and Humanities ◽

10.31098/ijmesh.v1i1.13 ◽

2018 ◽

Vol 1 (1) ◽

pp. 7

Author(s):

Mohammad Adrian ◽

Santi Rahmawati

Keyword(s):

Research Method ◽

Quantitative Research ◽

Coefficient Of Determination ◽

Mentoring Program ◽

Simple Regression Analysis ◽

Small Medium Enterprises ◽

Medium Enterprises ◽

The Impact ◽

Necessity Entrepreneur ◽

Simple Regression

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Pengaruh Implementasi Sistem Informasi Manajemen Daerah Terhadap Kualitas Laporan Keuangan pada Satuan Kerja Pemerintah Daerah Kabupaten Nias Selatan

Jurnal ULTIMA Accounting ◽

10.31937/akuntansi.v10i2.928 ◽

2019 ◽

Vol 10 (2) ◽

pp. 96-109

Author(s):

Patricia Diana ◽

Chermian Eforis ◽

Maria Stefani Osesoga

Keyword(s):

Local Government ◽

Internal Control ◽

Financial Statements ◽

Primary Data ◽

Survey Method ◽

Financial Reports ◽

Financial Report ◽

Report Quality ◽

The Impact

The purpose of this study was to examine the impact of the implementation of Sistem Informasi Manajemen Daerah (SIMDA) toward financial report quality of local government in Nias Selatan. The Indonesian government has encouraged each region to implement Sistem Informasi Manajemen Daerah (SIMDA). SIMDA is an e-government system developed by the Deputi Pengawasan Bidang Penyelenggaraan Keuangan Daerah in order to improve internal control in regional reporting, including local government financial reports. The study was conducted using a survey method to provide the questionnaries to Kepala Sub Bagian Keuangan, Kepala Sub Bagian Program, and Bendahara in 63 Satuan Kerja Perangkat Daerah (SKPD) Nias Selatan. The data used in this study was primary data. There were 154 questionnaries distributed for this research, but only 140 questionnaries returned and used in this research. Data processing using SPSS 24 application with simple regression method. The result of this study was implementation of Sistem Informasi Manajemen Daerah (SIMDA) has significant impact toward financial report quality of local government in Nias Selatan. Keywords : financial report quality, local government financial statements, SIMDA

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The Impact of Competency Entrepreneurship on Micro, Small, Medium Enterprises Performance

International Journal of Management Entrepreneurship Social Sciences and Humanities ◽

10.31098/ijmesh.v1i1.7 ◽

2017 ◽

Vol 1 (1) ◽

pp. 24-30

Author(s):

Elsa Nanda Utami ◽

Hendrati Dwi Mulyaningsih

Keyword(s):

Quantitative Research ◽

Sampling Technique ◽

Total Sample ◽

Mentoring Program ◽

Financial Term ◽

Simple Regression Analysis ◽

Small Medium Enterprises ◽

Medium Enterprises ◽

The Impact ◽

Necessity Entrepreneur

This reasearch is conducted on MSME (Micro Small Medium Enterprises) that are participated in the MSME Syari’ah Mentoring Program by Academition and Practitioners (PUSPA) organized by Bank Indonesia in Bandung. MSME who participated in PUSPA program 2016 is MSME that included in necessity entrepreneur where MSME operated just to fullfil the life necessities. This program aims to improve the competence of entrepreneurship owned by MSME in term of knowledge, attitudes, and skills. Increased in the entrepreneurial comptence will have an impact on MSME perfomance both on financial term by the increase in income and non-financial term namely by the increased of the knowledge and skills like simple accounting, managing the production process, how to market the product, and know the procedures for obtaining the venture capital. The purpose of this reasearch was to investigate the influence of the entrepreneurial competence on the MSME performance in PUSPA program 2016. Researcher used quantitative research method. This research use sampling technique on non-probability sampling that is saturated sampling because the members of population less than 30 people and the entire population is a sample. Total sample in this research is 20 respondents. Data collecting in this research is done by distributing questionarries to all respondents that is MSME that pariticaped in PUSPA program 2016. Data were analyzed using simple regression analysis and descriptive-causal analysis. The result showed that entrepreneurial competenec affect the performance of MSME that participated in PUSPA Program 2016. Based on the calculation, coefficent of determination (R2) can be seen the influence of entrepreneurial compentence variable (X) on the performance (Y) is 61.7%. While the remaining 38.3 is influenced by other factors such as mentoring, motivation, and human resources.

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The Impact of HDI, Minimum Wages, Investment and GRDP on Poverty in East Java in 2019

KnE Social Sciences ◽

10.18502/kss.v5i8.9393 ◽

2021 ◽

Author(s):

Vika Annisa Qurrata ◽

Nadiah Ramadhani

Keyword(s):

Economic Growth ◽

Linear Regression ◽

Human Resources ◽

Human Development ◽

Human Development Index ◽

Cross Sectional ◽

Small Medium Enterprises ◽

Medium Enterprises ◽

The Impact

Poverty is a serious problem in East Java. Many policies are carried out to reduce poverty such as intensified economic growth, improvement in the quality of human resources, increasing UMK annually and promoting investment. This research examined the influence of the Human Development Index (HDI), Small Medium Enterprises (SMEs), investment, and GRDP on poverty in East Java in 2019. Cross-sectional data of 38 regency cities in East Java were analyzed using linear regression. The results showed that HDI had a significant effect on poverty in East Java. Keywords: poverty, HDI, investment, minimum wage, GRDP

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How does toll road impact accessibilities, trades, and investments in short term? A case study of Cipali toll road in West Java, Indonesia

Journal of Infrastructure Policy and Development ◽

10.24294/jipd.v2i2.673 ◽

2018 ◽

Vol 2 (2) ◽

pp. 226 ◽

Cited By ~ 1

Author(s):

Sulistiyo Kadam Ardiyono ◽

Nurul Pratiwi Andi Parenrengi ◽

Faturachman Faturachman

Keyword(s):

Local Governments ◽

Negative Impact ◽

Bank Loan ◽

West Java ◽

Toll Road ◽

Doing Business ◽

Ease Of Doing Business ◽

Small Medium Enterprises ◽

Medium Enterprises ◽

The Impact

To increase inter-region connectivity, the Indonesian government initiated infrastructure projects such as toll roads, airport, highways, as well as agriculture ones throughout the countries. One of the big projects in road infrastructure was the Cikampek–Palimanan (Cipali) toll road in West Java with a budget of more than USD1 billion which started to operate in July 2015. This paper is aimed to evaluate the impact of the toll road on accessibilities, trades, and investments in the region it traverses. To carry out the analysis, we used qualitative approach, difference-in-difference approach, and ANOVA, utilizing three kinds of data. The first data is collected from a survey of 331 small-medium enterprises (SMEs) in the logistics and the hotel and restaurant industries. The second one is bank loan data sourced from Bank Indonesia, while the third one is investment data from Investment Coordinating Board of Indonesia (BKPM). After two years of its operation, Cipali toll road has increased accessibility, mobility, trade, and investment in the region it traverses. The travel time was reduced by 39%, while the cargo volume of the local businesses increased by 30% to 40%. These led to an improvement of wholesale trade volume in almost all regencies. However, SMEs in the hotel and restaurant industry along the traditional northern coastal highway in Subang, Indramayu, and Brebes experienced a decline due to the traffic shifting. Meanwhile, investments from national companies especially those of labor-intensive manufacturing industries flowed significantly especially to Subang and Majalengka, which reflected a “sorting effect”. However, investments from local and foreign businesses did not increase significantly yet after 2.5 years of toll operation. To reap the benefit from the presence of Cipali toll road, the local governments should improve the ease of doing business to attract investments that boost employment in return. In addition, given a better accessibility from Greater Jakarta and a large number of potential visitors passing through the toll road, local businesses in the trade sector would benefit if they could promote the local attractions such as in tourism activities supported by the local government. The latter strategy should also be implemented by the local governments and local businesses in the northern coastal traditional route to minimize the negative impact of the toll road due to the traffic shifting. This strategy should be strengthened through increasing connectivity from the toll exits to local business areas and through increasing the ease of doing business.

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Pengaruh Kualitas Perangkat Desa Terhadap Kualitas Laporan Keuangan Desa

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v9i2.795 ◽

2021 ◽

Vol 9 (2) ◽

pp. 293-298

Author(s):

Agus Wahyudi ◽

Diah Anggeraini Hasri

Keyword(s):

Data Collection ◽

Quantitative Research ◽

Financial Reports ◽

Financial Report ◽

Report Quality ◽

Village Government ◽

Data Collection Technique ◽

Consultative Body ◽

The Village

This study aims to examine the effect of the quality of village officials on the quality of village financial reports at the village government in Utan District, Sumbawa Regency. This type of research is quantitative research with an associative approach. The data collection technique is using a questionnaire. The number of samples in this study amounted to 36 respondents consisting of the village head, the head of the village consultative body, the village secretary, and the village treasurer. The results showed that the quality of village officials had a positive and significant effect on the quality of village financial reports, with the existence of quality village officials it would produce quality financial reports. The results of the determination test showed that 58.2% of the village financial report quality variables could be explained by the village apparatus quality variable, the rest was influenced by other variables that were not included in this study.

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Analisis Dampak Tax Morale Terhadap Kepatuhan Pajak UMKM: Studi Kasus Kota Semarang

JURNAL DINAMIKA EKONOMI PEMBANGUNAN ◽

10.14710/jdep.1.1.14-32 ◽

2018 ◽

Vol 1 (1) ◽

pp. 14

Author(s):

Muslimah Mahmudah ◽

Deden Dinar Iskandar

Keyword(s):

Small And Medium Enterprises ◽

Tax Compliance ◽

Binary Logistic Regression ◽

Primary Data ◽

Binary Logistic Regression Analysis ◽

Ethical Business ◽

Tax Morale ◽

Business Size ◽

Medium Enterprises ◽

The Impact

This study aims to analyze the impact of tax morale on Micro, Small, and Medium Enterprises (MSMEs) tax complianceSemarang City as the case study. This study uses primary data generated from 117 samples of MSMEs in Semarang. Data analysis is performed using binary logistic regression analysis. The results showed that environmental, institutional, ethical, business, and business size variables significantly influence MSMEs tax compliance. On the other hand, variables whose effect on tax compliance is not statistically significant include happiness, religiosity, gender, age, education, and marital status.

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The Impact of Moringa Leaves, Katuk Leaves and Oxytocin Massage on Quantity and Quality of Mother's Milk as Patients Health Center in Bali

Journal of Environmental Treatment Techniques ◽

10.47277/jett/9(1)279 ◽

2020 ◽

Vol 9 (1) ◽

pp. 275-279

Keyword(s):

Breast Milk ◽

Quantitative Research ◽

T Test ◽

The Third ◽

Psychological Disturbances ◽

Α Level ◽

Postpartum Mothers ◽

The Impact ◽

Paired T Test

The problem of breastfeeding is part of the problem of discomfort in postpartum mothers for 2 hours after giving birth. This problem often causes trauma to postpartum mothers during breastfeeding, psychological disturbances, and increases morbidity in the mother and baby due to inadequate breast milk. The practice of Oxytocin massage, Moringa leaves and Katuk leaves at the same time can improve the quantity and quality of breast milk in maternal patients with 36-40 weeks' gestation. This type of research is quantitative research. Respondents numbered 30 were selected by determining purposive sampling in each group consisting of 10 mothers. Data were analyzed using a Paired t-test and Independent sample t-test with an α level of 0.05. The results showed that there was an increase in the quantity of breastfeeding. On the 3rd day, the quantity of breast milk with volume of 45 cc. In the week I with a volume of 10.50 cc, week II 86.50 cc, week III 168.50 cc and week IV as much as 275 cc. It shows that there are differences in quality on days 3 to week IV. The results of data analysis also showed that the 3rd day the quality of breast milk is rather yellow and rather thick, then the first week to the third week rather yellow and thin. At week IV, the quality of breast milk is white and runny. There is an increase in the quality and quantity of breast milk in all three groups.

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