scholarly journals An Implementation Model of Sustainability Reporting in Village-Owned Enterprise and Small and Medium Enterprises

2018 ◽  
Vol 2 (2) ◽  
pp. 90 ◽  
Author(s):  
Putu Sukma Kurniawan
Keyword(s):  
Small And Medium Enterprises ◽  
Sustainability Reporting ◽  
Structured Interview ◽  
Implementation Model ◽  
Medium Enterprise ◽  
Qualitative Descriptive ◽  
Medium Enterprises ◽  
The Impact ◽  
The Village ◽  
Initial Research

This article describes the implementation model of sustainability reporting in village-owned enterprise (VOE) and small and medium enterprises (SMEs), especially in Indonesia. This research design is a qualitative descriptive study and literature research. This research was conducted at the village-owned enterprise and some small and medium enterprise in Tajun village, Buleleng, Bali. The process of this research is divided into initial research, data collection, create the sustainability reporting model, and the implementation of the sustainability reporting model. The methods of collected data are semi-structured interview, observation, and document analysis. Sustainability reporting model in village-owned enterprise and small and medium enterprises based on GRI G4 standard. There are five stages on sustainability reporting model for VOE and SMEs. The five stages are prepare stage, connect stage, define stage, monitoring stage, and reporting stage. Sustainability reporting on VOE and SMEs increases transparency towards stakeholders and improves the optimization of business process. This result indicated that VOE and SMEs can more contribute than other related business in sustainability context. The impact of this research can help more VOE and SMEs reach and build their sustainability in their business activities.

scholarly journals An Implementation of Sustainability Reporting Model in Village-Owned Enterprise and Small and Medium Enterprise: Case Study in Bali, Indonesia

2018 ◽  
Author(s):  
Putu Sukma Kurniawan
Keyword(s):  
Sustainability Reporting ◽  
Document Analysis ◽  
Structured Interview ◽  
Research Data ◽  
New Paradigm ◽  
Corporate Reporting ◽  
Medium Enterprise ◽  
Medium Enterprises ◽  
The Village

Sustainability reporting becomes a new paradigm in corporate reporting. This article discusses theimplementation of sustainability reporting model on village-owned enterprise (VOE) and small andmedium enterprises (SMEs), especially in Indonesia. This research design is a qualitative descriptivestudy and literature research. This research was conducted at the village-owned enterprise and somesmall and medium enterprise in Tajun village, Buleleng, Bali. The process of this research divided intoinitial research, data collection, create the sustainability reporting model, and the implementation of thesustainability reporting model. The methods of collected data are semi-structured interview,observation, and document analysis. Sustainability reporting model in village-owned enterprise andsmall and medium enterprises based on GRI G4 standard. There are five stages on sustainabilityreporting model for VOE and SMEs. The five stages are prepare stage, connect stage, define stage,monitoring stage, and reporting stage. Sustainability reporting on VOE and SMEs increasestransparency towards stakeholders and improves the optimization of business process. This resultindicated that VOE and SMEs can more contribute than other related business in sustainability context. Keywords: sustainability reporting, sustainability reporting model, village-owned enterprise, small andmedium enterprises

scholarly journals Innovation and Firm Performance: The Moderating and Mediating Roles of Firm Size and Small and Medium Enterprise Finance

2020 ◽  
Vol 13 (5) ◽  
pp. 97 ◽  
Author(s):  
Ploypailin Kijkasiwat ◽  
Pongsutti Phuensane
Keyword(s):  
Firm Performance ◽  
Firm Size ◽  
Structural Equation ◽  
Small And Medium Enterprises ◽  
Partial Least Square ◽  
Least Square ◽  
Financial Capital ◽  
Medium Enterprise ◽  
Medium Enterprises ◽  
The Impact

This study examines the moderating effect of firm size on the relationship between innovation and firm performance of small and medium enterprises in 29 countries in Eastern European and Central Asia. The study also investigates whether the impact of innovation in products and processes on firm performance is affected by financial capital. The method applied is partial least square structural equation modelling. The findings indicate that firm size and the financial capital both moderate and mediate the impact of innovation on firm performance, positively or negatively. The findings have implications for decision makers by highlighting the significance of firm size and financial sources when planning to introduce innovations to enhance firm performance.

scholarly journals DAMPAK PERLAKUAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 ATAS PAJAK PENGHASILAN PADA UMKM DI GRESIK

2014 ◽  
Vol 5 (2) ◽  
pp. 195
Author(s):  
Faiqotul Ilmia ◽  
Sri Andriani
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Rates ◽  
Net Income ◽  
Directorate General ◽  
Qualitative Descriptive ◽  
The Government ◽  
Medium Enterprises ◽  
The Impact

In achieving the desired development by Indonesia, the government requires revenue from the State Tax Revenue and Non-Tax Revenues. One of the efforts undertaken by the Directorate General of Taxation (DGT) is enacted Government Regulation No. 46 of 2013, the tax base used is the gross turnover of each month at 1 % final income tax rates. The emergence of these regulations is to provide convenience for taxpayers in determining the amount of income tax payable, but enactment of these rules in the middle of giving trouble for taxpayers in the calculation, depositing and reporting taxes for the year 2013. Purpose of this study was to determine the impact of treatment of PP 46 of 2013 on income tax on Micro, Small and Medium Enterprises (SMEs) in Gresik skull cap industry. This study used a qualitative descriptive approach with the aim of obtaining a picture of the object that is easily observed in the form of words on the focus of research on the impact of the enactment of Regulation 46 of 2013. The 3 (three) object of research is no skull cap Industry SMEs in Gresik . Data analysis aims to simplify the data processed, making it easy to read and interpret. Data were collected by means of observation, interviews, documentation. Analysis of the data through three stages: data reduction, data display, and conclusion. The results showed that the enactment of Regulation 46 of 2013 not only creates difficulties in terms of computation, depositing and reporting just as effective mid-year, but still there who do not know the regulations in terms of both has been the enactment of these regulations and in terms of the calculation mechanism. As for other effects of the government’s enactment of legislation, namely the amount of income tax payable is higher than the income tax calculations using norm bookkeeping or net income.

scholarly journals Leader-Preneur: A Key to Successful Independent Character Education for Small and Medium Enterprise Practitioners Within a Village-Owned Enterprise Community in the Malang Regency

2021 ◽  
Author(s):  
Agung Winarno ◽  
Candany Putri Wardany
Keyword(s):  
Character Education ◽  
Small And Medium Enterprises ◽  
Individual Motivation ◽  
Business Units ◽  
Main Challenge ◽  
Medium Enterprise ◽  
Medium Enterprises ◽  
The Village ◽  
Enterprise Community ◽  
Depth Interviews

This study aimed to reveal how the village head and the management of the Bumdes Village-Owned Enterprises internalize entrepreneurial values and support Small and Medium Enterprises in the community, and the supporting and inhibiting factors. A descriptive qualitative approach was used to study Bumdes Maju Bersama in Malang Regency, and data were collected through case studies, in-depth interviews, observations and review of supporting documents. The data were analyzed using the 6P simultaneous stages, namely approach, extracting, deepening, matching, interpreting and presentation. The results of the study found that entrepreneurship education became meaningful if it was carried out by instructors who, in addition to having a position as the highest formal leader, were also experienced in the field of business and could provide examples and concrete solutions to participants. To succeed, community businesses needed support and assistance from top leaders. The supporting factors needed were individual motivation, intensity of interaction and communication between business units, as well as good expectations for future business development. The main challenge in managing SMEs in the Bumdes community was the mental attitude of wanting to be successful but being too lazy to learn new things. Keywords: Leader-preneurship, entrepreneurial values, the success of village-owned enterprises

scholarly journals STUDI DAMPAK PEMBERDAYAAN SISTEM KEUANGAN SYARIAH AL-IJARAH BAGI PELAKU UMKM

El Dinar ◽  
2020 ◽  
Vol 8 (2) ◽  
pp. 115-129
Author(s):  
Umrotul Khasanah ◽  
Meldona Meldona ◽  
Muhammad Djakfar
Keyword(s):  
Data Analysis ◽  
Small And Medium Enterprises ◽  
Financial System ◽  
Management Skills ◽  
Descriptive Research ◽  
Qualitative Descriptive ◽  
Main Instrument ◽  
Medium Enterprises ◽  
Gradual Approach ◽  
The Impact

Al-Ijarah's Islamic Financial System has produced strategic results. The Islamic financial system to differentiate from conventional financial systems based on interest (interest), the Islamic financial instrument is the al-ijarah (lease) system. This study aims to reveal the impact of Micro, Small, and Medium Enterprises (MSME) business actors on the Islamic financial system using the al-ijarah instrument; reveal the effect of business land managers leased to MSMEs regarding the Islamic financial system using the al-ijarah instrument. This research puts forward a qualitative descriptive research method with case studies of culinary business actors and providers of land for rent in Malang Raya, East Java. Data analysis uses a gradual approach, namely: analyzing important statements, formulating, describing, reducing data towards findings, propositions, and conclusions. The researcher, as the main instrument, performs data analysis simultaneously. Researchers prioritize observation and interviews. This research found two things: (1) Al-Ijarah business actors successfully overcame obstacles and obstacles. However, they initially applied their abilities as they were, but they could use their management skills quite well after developing. (2) The benefits for entrepreneurs who provide business / al-ijarah land leases are that they are successful in delivering strategic places, easy to reach, availability of parking spaces, and security aspects.

Managing HR in the Small and Medium Enterprise: The Impact of Professional Employer Organizations

2000 ◽  
Vol 25 (1) ◽  
pp. 107-124 ◽  
Author(s):  
Brian S. Klaas ◽  
John Mcclendon ◽  
Thomas W. Gainey
Keyword(s):  
Firm Growth ◽  
Small And Medium Enterprises ◽  
Regulatory Compliance ◽  
Full Time ◽  
Related Services ◽  
Managerial Resources ◽  
Medium Enterprise ◽  
Medium Enterprises ◽  
Client Relations ◽  
The Impact

Due to their limited size, many small and medium enterprises (SMEs) cannot justify full-time HR professionals in their organizations. Thus, the complex and time-consuming nature of many HR activities can result in a significant drain on existing managerial resources. Professional employer organizations (PEOs), however, offer SMEs an alternative for handling their workforce by providing compensation programs, regulatory compliance, and other HR-related services. This study examines the satisfaction levels of 763 customers of one large PEO. Results show that firm growth, past HR problems, workforce size, contractual detail, service representative-client relations, value congruence, and overall PEO usage are significantly related to managerial satisfaction with PEO services.

scholarly journals Strategi Pemasaran dalam Upaya Peningkatan Omset Penjualan UMKM Desa Sumber Kembar, Kecamatan Pacet, Kabupaten Mojokerto

2021 ◽  
Vol 7 (2) ◽  
Author(s):  
Nikmatus Sholicha ◽  
Renny Oktafia
Keyword(s):  
Small And Medium Enterprises ◽  
Marketing Strategies ◽  
Case Study Approach ◽  
Strategy Research ◽  
Study Approach ◽  
The Right ◽  
Medium Enterprises ◽  
The Impact ◽  
The Village

Micro, Small and Medium Enterprises (MSME) in Indonesia have an increasing number from year to year. Starting from 2012 to 2017 the development of MSME reached 13.98 percent. percentage in 2017, MSME have reached the number of 62,922,617 units in various regions in Indonesia, of course the number is much larger than the large businesses that only amounted to 5,460 units. Largest amount was donated by micro businesses as much as 62 million (98.7 percent), with small and medium enterprises amounting to 815 thousand units or only 1.3 percent. Sumber Kembar village is also a contributor to the unit. but still have difficulty in implementing the right marketing strategy. Research aims to know the implementation of marketing strategies in an effort to increase the sales turnover of MSME Sumber Kembar village and as an education on the impact caused. type of research method used qualitatively with case study approach. MSME in the village use offline steps in a product marketing that makes their turnover small and the business difficult to develop. if the MSME in Sumber Kembar village do not follow the development of technology, then they will be difficult to compete with other competitors who have advanced.

scholarly journals EFFECT OF ENTREPRENEURIAL MINDSET AND ENTREPRENEURIAL COMPETENCE ON PERFORMANCE OF SMALL AND MEDIUM ENTERPRISE, EVIDENCE FROM LITRATURE REVIEW

2021 ◽  
Vol 2 (7) ◽  
pp. 476-491
Author(s):  
Sultan Jemal
Keyword(s):  
Small And Medium Enterprises ◽  
Business Success ◽  
Performance Impact ◽  
Medium Enterprise ◽  
Established Relationship ◽  
The Government ◽  
The Individual ◽  
Medium Enterprises ◽  
Innovation Competence ◽  
The Impact

This study was undertaken to review the literature of the impact of entrepreneurial mindset and entrepreneurial competence on performance of small and medium enterprises (SMEs). The review employed systematic review and was able to identify several components that contribute for enhancing the firms’ performance. Most significant entrepreneurial competence components positively and significantly affecting the performance include: opportunity and innovation competence, relational, conceptual, commitment, strategic, organizing, capability of managing resources. Entrepreneurial mindset affects positively and significantly the performance of SMEs and parameters includes: seeking opportunity, creativity, innovation, risk taking, pro-activeness, and alertness to take action. The new development is the established relationship between entrepreneurial mindset and entrepreneurial competence that contribute to business success based on this the review developed conceptual modelThe implication includes in order enhancing the performance, entrepreneurs’ in SMEs with entrepreneurial mindset, they should acquire knowledge and skill through education and participating in entrepreneurship program offered by government and non-government organization. The government should give priority for people engaged in running the entrepreneurial venture and should strive to offer the entrepreneurial essential skills that enable the individual/people to become an entrepreneur/s as a result helps to enhance their performance of firms.Keywords: Small and Medium Enterprises; Entrepreneurial Competence; Entrepreneurial Mindset, SMEs Performance, Impact

scholarly journals Brand strategies development through sales promotion and endorsement of Small and Medium Enterprises (SME) in West Java Indonesia

2021 ◽  
Vol 10 (8) ◽  
pp. e13410817143
Author(s):  
Syahnaz Zun Nur’ain Mauligita ◽  
Nila Armeilia Windasari
Keyword(s):  
Small And Medium Enterprises ◽  
Sales Promotion ◽  
Third Party ◽  
Customer Perceptions ◽  
Medium Enterprise ◽  
Brand Strategies ◽  
Fierce Competition ◽  
Medium Enterprises ◽  
Different Characteristics ◽  
The Impact

Not all business in the market get customer attentions as they deserve, especially for Small Medium Enterprise (SME). It sparks fierce competition between SME to stand out from rivals in the market. Sales promotion is known as one of the most effective method which influence sales volume, especially for SME’s market. The second strategy is having endorsement from a third-party. Previous studies have identified impact of monetary promotion through online and in-store strategy to build strong brand identity without, and so as endorsement. However, there is still inadequate understanding of branding development particularly what specific promotions and endorsement works better for SME, as previous research are mostly based on multinational or big firms which have different characteristics with SME. Therefore, this paper examine the impact of two types of promotions, which are: monetary (vs non-monetary) promotion and celebrity (vs.non-celebrity) endoresement into better customer perceptions about SMEs’ product and brand.

scholarly journals IMPLEMENTASI PROGRAM BANTUAN BAGI PELAKU USAHA MIKRO DI KECAMATAN GUBENG KOTA SURABAYA

2021 ◽  
Vol 4 (2) ◽  
Author(s):  
Moch Rozzaq ◽  
Agus Widiyarta
Keyword(s):  
Model Theory ◽  
Small And Medium Enterprises ◽  
Implementation Model ◽  
Edward Iii ◽  
Standard Operating ◽  
Implementation Guidelines ◽  
The Republic ◽  
The Government ◽  
Medium Enterprises ◽  
The Impact

In order to reduce the impact of the sustainability of MSMEs due to the Covid-19 pandemic, the government issued a BPUM (Assistance for Micro Business Players) policy. This policy is stated in the Regulation of the Minister of Cooperatives, Small and Medium Enterprises of the Republic of Indonesia number 6 of 2020 concerning BPUM and BPUM Implementation Guidelines number 98 of 2020. The purpose of this research is to determine the implementation of BPUM in the Gubeng District of Surabaya City. The theory used in this research is the implementation model theory by Edward III. The type of research used is descriptive qualitative. The results of this study indicate that: (1) Communication has been implemented even though the socialization has not been carried out massively; (2) Resources are well implemented; (3) The disposition has been implemented even though the employee response is not optimal; (4) The Bureaucratic Structure has been implemented in accordance with the Standard Operating Procedures (SOP) applicable to BPUM. 

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