scholarly journals Analisis Beberapa Faktor Yang Berpengaruh terhadap Penggunaan Informasi Akuntansi pada Usaha Kecil dan Menengah

2020 ◽  
Vol 3 (2) ◽  
pp. 167
Author(s):  
Seftianita Nirmalasari
Keyword(s):  
Data Analysis ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Economic Community ◽  
Job Opportunities ◽  
Medium Enterprises

Small and medium enterprises are the largest economic community in Indonesia and are one of the factors of economic growth after the economic crisis. In addition, small and medium-sized businesses open up quite large job opportunities. Accounting information is one of the important things for the development of small and medium enterprises. Soo this research, the writer wants to analyze more clearly several factors that influence the use of accounting information in small and medium enterprises in the Pudak city Gresik. The population in this study was the owners/managers of small and medium enterprises in Pudak city Gresik. The number of samples studied was 86 respondents. The sampling method was used a random sampling technique. The data analysis used multiple linear regression analysis with the help of the SPSS program. The results of data analysis show that business scale, business age, accounting knowledge, and accounting training are found to have a positive and significant effect on the use of accounting information in small and medium enterprises in the Pudak city Gresik.

scholarly journals Pengaruh Sumber Permodalan Dan Pembinaan Pembiayaan Terhadap Keuntungan Usaha Mikro, Kecil Dan Menengah Anggota Koperasi Syariah Baitul Qiradh Baiturrahman Cabang Ulee Kareng

2017 ◽  
Vol 2 (2) ◽  
pp. 314-321
Author(s):  
Nuzulul Fikri ◽  
Safrida Safrida ◽  
Romano Romano
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Random Sampling ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Multiple Linear Regression Analysis ◽  
Medium Enterprises

Abstrak. Modal adalah salah satu faktor produksi yang berperan penting untuk meningkatkan keuntungan. Pembinaan pembiayaan merupakan program untuk memantau perkembangan usaha mikro kecil dan menengah yang memperoleh modal pinjaman. Penelitian ini bertujuan untuk mengetahui pengaruh modal sendiri, modal pinjaman dan pembinaan pembiayaan terhadap keuntungan usaha mikro kecil dan menengah (UMKM) anggota Koperasi Syariah Baitul Qiradh Baiturrahman Cabang Ulee Kareng. Populasi dalam penelitian ini adalah UMKM anggota Koperasi Syariah Baitul Qiradh Baiturrahman yang menerima modal pinjaman dan pembinaan pembiayaan. Teknik pengambilan sampel dilakukan dengan metode simple random sampling. Besarnya sampel dalam penelitian ini adalah sebanyak 24 sampel. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian menunjukan bahwa modal sendiri dan modal pinjaman berpengaruh nyata terhadap keuntungan UMKM, sebaliknya pembinaan pembiayaan tidak berpengaruh nyata terhadap keuntungan UMKM.The Influence Of Capital Resources And Financing Of Profits Micro, Small And Medium Of Islamic Cooperation Baitul Qiradh Baiturrahman Members Branch Ulee KarengAbstract. Capital is one of the factors of production which is essential to improve profits. Development of financing a program to monitor the development of micro, small and medium enterprises that obtain capital loan. This study aims to determine the influence of their own capital, loan capital and development funding to benefit micro, small and medium enterprises (MSMEs) Islamic Cooperative Baitul Qiradh Baiturrahman members Branch Ulee Kareng.  The population in this study is the MSMEs Islamic Cooperative Baitul Qiradh Baiturrahman members, who received loan capital and financing guidance. The sampling technique is done by simple random sampling method.  The sample size in this study is as much as 24 samples. The analytical method used in this research is multiple linear regression analysis. The results showed that equity and loan capital significantly affect profits of MSMEs, fostering financing otherwise not significantly affect profits of MSMEs.

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.

scholarly journals Faktor keberhasilan usaha pada UMKM industri sandang dan kulit di Kecamatan Wirobrajan Kota Yogyakarta

2020 ◽  
Vol 2 (1) ◽  
pp. 55-62
Author(s):  
Rani Eka Diansari ◽  
Rendy Rahmantio
Keyword(s):  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Business Success ◽  
Validity And Reliability ◽  
Quality Of Data ◽  
Leather Industry ◽  
Medium Enterprises

This study aimed to test the effect of using accounting information and capital on the business success of Micro Small and Medium Enterprises (MSMEs) in the Wirobrajan District, Yogyakarta Regency. The Population in this research is the MSMEs in Yogyakarta Regency. Sample taken there were only registered with the Department of Trade Industry and Cooperatives on Yogyakarta Regency, MSMEs in the clothing and leather industry, operating for more than five years, take notes on business management, the respondents as many as 34. The sampling technique used purposive sampling. The data analysis technique used in this research includes the quality of data consists of the validity and reliability test—the hypothesis consisting of the multiple linear regression analysis. The result indicates that accounting information and capital have a significant impact on business success

scholarly journals Pengaruh Kredit Usaha Rakyat (KUR) dan Kinerja UMKM dalam Meningkatkan Ekonomi Kerakyatan pada UMKM yang Bergerak di Bidang Usaha Kue Ladu (Arai Pinang) yang Ada di Pariaman

2021 ◽  
Vol 23 (1) ◽  
pp. 173-184
Author(s):  
Syahril Syahril
Keyword(s):  
Data Analysis ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Skilled Workers ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Independent Variable ◽  
Medium Enterprises

Micro, Small and Medium Enterprises are very helpful for the community in overcoming unemployment. This study aims to analyze the phenomenon in the field about the number of underdeveloped MSMEs due to a lack of business capital and a shortage of skilled workers. The research was conducted using total sampling technique with a sample of 12 SMEs engaged in snacks Ladu (Kue Arai Pinang) available in Pariaman. The data analysis technique used multiple linear regression analysis. with the independent variable People's Business Credit (KUR) (X1) and the performance of MSMEs (X2). The dependent variable (Y) is an increase in the people's economy. The data analysis technique in this study used the t test partially and the F test simultaneously. The results of this research show that simultaneously the People's Business Credit (KUR) and the Performance of MSMEs have a significant effect on the Improvement of the People's Economy. While partially KUR has a significant effect on increasing the populist economy in Pariaman. Meanwhile, the performance of MSMEs does not have a significant effect on improving the people's economy in Pariaman. ABSTRAK Usaha Mikro Kecil Menengah  sangat membantu masyarakat dalam penanggulang pengangguran. Penelitian ini ditujukan menganalisa fenomena dilapangan tentang banyaknya UMKM yang kurang berkembang akibat kekurangan modal usaha dan kekurangan tenaga terampil. Penelitian dilakukan dengan teknik total sampling dengan sampel 12 UMKM yang bergerak pada makanan ringan Ladu (Kue Arai Pinang) yang  ada di Pariaman. Teknik Analisa data menggunakan analisis regresi linear berganda. dengan variabel bebas Kredit Usaha Rakyat (KUR) (X1)  dan  kinerja UMKM (X2). Variabel terikat (Y) adalah Peningkatan  ekonomi  kerakyatan.  Teknik analisa data pada penelitian ini menggunakan uji t secara parsial dan uji F secara simultan. Uji t digunakan untuk melihat pengaruh KUR terhadap Peningkatan ekonomi rakyat secara parsial dan untuk melihat pengaruh kinerja UMKM terhadap peningkatan ekonomi kerakyatan di UMKM ladu (kue aria pinang ) pada  UMKM  yang ada di  Pariaman. Begitu juga dengan uji f dimana Kredit Usaha Rakyat (KUR) dan Kinerja UMKM berpengaruh signifikan terhadap Peningkatan Ekonomi Kerakyatan secara bersama-sama atau secara simultan. Sedangkan secara parsial KUR berpengaruh signifikan terhadap Peningkatan ekonomi Kerakyatan di Pariaman. Sedangkan Kinerja UMKM tidak berpengeruh signifikan terhadap Peningkatan ekonomi kerakyatan di Pariaman.

scholarly journals Faktor-Faktor yang Mempengaruhi Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Pada Usaha Barbershop

2021 ◽  
Vol 24 (2) ◽  
pp. 68-83
Author(s):  
Niken Kusumawardani
Keyword(s):  
Random Sampling ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Educational Background ◽  
Level Of Education ◽  
Business Experience ◽  
Medium Enterprises

This research aims to; 1) Determine the effect of education level on the preparation of SAK ETAP financial statements; 2) Determine the influence of educational background on the preparation of SAK ETAP financial statements; 3) Determine the effect of business scale on the preparation of SAK ETAP financial statements; 4) Determine the effect of business experience on the preparation of SAK ETAP financial statements. The sample of this research is the Barbershop Micro, Small and Medium Enterprises (UMKM) in Tanjung Senang District. This sampling method uses random sampling. Data were analyzed using multiple linear regression analysis. The results showed that the level of education, educational background, and business scale did not significantly influence the preparation of SAK ETAP financial statements. Only business experience has a significant effect on the preparation of SAK ETAP financial statements.

scholarly journals ANALYSIS OF FACTORS AFFECTING THE IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTITIES (SAK-EMKM) ON SHARIA-BASED MSMEs IN KUDUS REGENCY

2021 ◽  
Vol 6 (2) ◽  
pp. 79
Author(s):  
ZULIYATI ZULIYATI ◽  
ZULIYATI ZULIYATI ◽  
INDRIANINGRUM INDRIANINGRUM
Keyword(s):  
Quantitative Research ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Accounting Standards ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Financial Accounting ◽  
Primary Data ◽  
Factors Affecting ◽  
Medium Enterprises

The purpose of this study is to analyze the effect of owner perceptions, education, socialization, business scale and business age on the application of the Accounting Standards for Micro, Small and Medium Enterprises (SAK EMKM) on sharia-based MSMEs in Kudus Regency. This study uses a quantitative research design, with the data used are primary data obtained from respondents through questionnaires, with the method of analysis using multiple linear regression analysis. A sample of 100 used purposive sampling technique with the criteria of Sharia-based MSMEs in Kudus Regency. The results showed that the variable owner perception, business scale, and business age had no effect on the application of SAK EMKM. Education and socialization have a positive effect on the implementation of SAK EMKM. The limitations of this study are that the independent variable is only able to influence the implementation of SAK EMKM by 28% and the object is only limited to sharia based MSMEs in Kudus Regency, so it cannot be generalized.

scholarly journals PENGARUH SUASANA TOKO DAN LOKASI TERHADAP MINAT BELI KONSUMEN PADA MINI MARKET XMART ULAK KARANG PADANG

2019 ◽  
Author(s):  
MUHAMMAD HUSNI HANDRI ◽  
jhon fernos
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Techniques ◽  
Independent Variables ◽  
Negative Effect ◽  
Positive Effect

ABSTRACTThis study aims to determine the effect of store atmosphere and location on consumers' buying interest in the XMART mini market of Padang Padang. The sample used is 100 consumers, the sampling technique uses saturated sampling method. Data collection used a questionnaire, while data analysis techniques were performed using multiple linear regression analysis. The results showed that the store atmosphere variable had a positive effect (4,527 > 1,6772) and significant (0,000 <0,05) on consumer buying interest. Location variables have a negative effect (-0,079) < (1,6772) and are not significant (0,937 > 0,05) to consumer buying interest. From this research, the R2 value is 0,244, it means that 24,4% of consumers' buying interest can be explained by the independent variables, namely the store atmosphere and location and the remaining 74,3% is explained by other variables.

Pengaruh Pembiayaan Mudharabah Terhadap Perkembangan Usaha Mikro Kecil Menengah (UMKM) di BMT Baiturrahman Bojong Gede

Liquidity ◽  
2018 ◽  
Vol 7 (2) ◽  
pp. 137-143
Author(s):  
Ramon Ramadhan
Keyword(s):  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Strong Relationship ◽  
Simple Linear Regression ◽  
Analysis Model ◽  
Processing Data ◽  
Convenience Sampling ◽  
Medium Enterprises

This study conducted observations and studies to determine the effect of mudharabah financing provided by BMT Baiturrahman on the development of Micro, Small and Medium Enterprises (MSMEs). The research technique used in this study is a quantitative technique with a population of customers who take financing in the BMT with a total of 166 customers financing after using the 10% Slovin error formula to 63 customers as the sample. The sampling technique in this study uses non-probability sampling by convenience sampling method. Whereas for data analysis methods using a simple linear regression analysis model, and for processing data using SPSS 23. This study concluded that mudharabah financing has a very strong relationship (correlation) which is very significant for the development of MSMEs. So it can be concluded that mudharabah financing has a significant effect on the development of MSMEs.

scholarly journals THE EFFECT OF BUSINESS DEVELOPMENT AND TAXATION KNOWLEDGE ON TAXPAYER COMPLIANCE (MSME CASE STUDY IN JAKARTA)

2021 ◽  
Vol 5 (1) ◽  
pp. 51
Author(s):  
Saprudin Saprudin ◽  
Anton Zulkarnain Sianipar ◽  
Riyanto Wujarso
Keyword(s):  
Random Sampling ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Business Development ◽  
Analysis Technique ◽  
Data Collection Technique ◽  
Medium Enterprises

Penelitian ini bertujuan untuk mengetahui pengaruh perkembangan usaha dan pengetahuan perpajakan terhadap kepatuhan wajib pajak Usaha Mikro Kecil dan Menengah. Sehingga akan diperoleh informasi mengenai kepatuhan wajib pajak dalam menjalankan kewajibannya dilihat dari faktor perkembangan usaha dan pengetahuan perpajakan wajib pajak tersebut. Populasi dalam penelitian ini adalah pelaku Usaha Mikro Kecil dan Menengah yang ada di Jakarta. Teknik pengambilan sampel dalam penelitian ini menggunakan random sampling dan jumlah sampel yang diperoleh sebanyak 60 wajib pajak. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil pada penelitian ini menunjukkan bahwa secara parsial perkembangan usaha berpengaruh terhadap kepatuhan wajib pajak dan pengetahuan perpajakan tidak beroengaruh terhadap kepatuhan wajib pajak. Namun secara simultan perkembangan usaha dan pengetahuan perpajakan berpengaruh terhadap kepatuhan wajib pajak. This study aims to determine the effect of business development and tax knowledge on taxpayer compliance of Micro, Small and Medium Enterprises. So that information will be obtained regarding taxpayer compliance in carrying out its obligations seen from the business development factors and tax knowledge of the taxpayer. The population in this study were the actors of Micro, Small and Medium Enterprises in Jakarta. The sampling technique in this study used random sampling and the number of samples obtained was 60 taxpayers. The data collection technique used a questionnaire. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that partially business development has an effect on taxpayer compliance and knowledge of taxation has no effect on taxpayer compliance. However, simultaneously, business development and tax knowledge affect taxpayer compliance.

scholarly journals Analisa Faktor-Faktor Sistem Informasi Akuntansi dan Kompetensi Sumber Daya Manusia Berpengaruh Terhadap Kualitas Laporan Keuangan (Studi Pada PT.Newera Rubberindo)

2020 ◽  
Vol 21 (2) ◽  
pp. 157-165
Author(s):  
Ari Bramasto
Keyword(s):  
Sampling Method ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Research Analysis

The research set forth in this jurnal aims to analyze the factors of accounting information systems and human resource competencies that can affect the quality of financial statements. This research was conducted at PT. Nusa Rubberindo. The population in this study is the accounting and financial staff at the PT. How to collect data by distributing questionnaires. The sampling technique uses a purposive sampling method and the sample with the results of 40 respondents. Multiple linear regression analysis is used as an analytical method to obtain the magnitude of the relations and contributions between the variables x and y. The classic assumption test is the first step in using statistical methods. Hypothesis testing utilizes the t test and f test with the SPSS 19.0 For Windows program process. The results of the research analysis show that accounting information system factors and competency factors have their respective influence on one side of the quality of the financial statements and together on the other.

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