KONDISI SOSIAL EKONOMI PARA PELAKU USAHA MIKRO, KECIL DAN MENENGAH (UMKM) PADA MASA PANDEMI COVID-19 DI KELURAHAN HELVETIA TIMUR

Family Members ◽

Living Conditions ◽

The Future ◽

Permanent Home ◽

The Government ◽

Based on the results of the research conducted, even though the Covid pandemic condition which caused a decrease in the income of Micro, Small and Medium Enterprises players, they were still able to survive and were still sufficient to meet their needs. The education of the children of UMKM actors is fulfilled up to the informal sector. Adequate living conditions because it is already a permanent home. All MSME actors and their family members are registered in the BPJS program, as well as their employees are registered in the BPJS manpower program. Social interactions with family are harmonious, as well as with fellow business actors. Apart from the ability of MSMEs to maintain their economy during the COVID-19 pandemic, the authors suggest that the government be able to provide assistance that can be distributed evenly so that new and old MSMEs can compete in the future

Corporate Social Responsibility and Community Empowerment Program for MSMEs and Informal Sectors Affected by the Covid-19 Pandemic

International Journal of Innovation Review ◽

10.52473/ijir.v1i1.5 ◽

2020 ◽

Vol 1 (1) ◽

pp. 7-14

Author(s):

Aldilla Adam Kurniawan

Keyword(s):

Informal Sector ◽

Large Scale ◽

Community Empowerment ◽

Literature Study ◽

Thick Description ◽

Considerable Impact ◽

The Government ◽

Medium Enterprises ◽

The Impact

COVID-19 has had a considerable impact on social and cultural problems that exist in society, especially those related to economic problems. Since the emergence of this pandemic, many companies and corporations have finally granted employment termination, this has also been done by companies to support government policies in the form of Large-Scale Social Restrictions (PSBB) to reduce the spread of the virus. Another problem of concern is that poverty and unemployment could increase quite drastically. Because companies and corporations alone are not only one or two in Indonesia. From the above background, the purpose of this study is to find out the impact of COVID-19 on the country's economy, as well as to find out programs for community empowerment as a solution to overcoming poverty and unemployment that occur after the pandemic. The method that researchers used in writing this article was a qualitative approach, supported by the thick description method. In addition, with literature study which will be used as a supporting method to find valid data. The results of the study found that the government is less empowering the informal sector and also these Micro, Small and Medium Enterprises (MSMEs). In fact, jobs in the informal sector and Micro, Small and Medium Enterprises or MSMEs can be an alternative medium to reduce poverty and unemployment. Through CSR programs from existing companies, it is hoped that the community can be empowered as well as the informal sector and MSMEs. When corporations or companies carry out empowerment activities for the informal sector and also MSMEs, it is possible that the problems of poverty and unemployment that have occurred due to the COVID-19 pandemic can be reduced and overcome.

KEBIJAKAN INSENTIF PAJAK PENGHASILAN BAGI UMKM DI DIY: REALISASI DAN RELEVANSINYA DENGAN PRINSIP KESAMAAN DALAM PERPAJAKAN

Kajian Ekonomi dan Keuangan ◽

10.31685/kek.v14i2.65 ◽

2015 ◽

Vol 14 (2) ◽

pp. 45-64

Author(s):

Dahliana Hasan ◽

Adrianto Dwi Nugroho

Keyword(s):

House Of Representatives ◽

Income Tax ◽

Fiscal Year ◽

Tax Incentive ◽

Incentive Policy ◽

The Future ◽

The Government ◽

The tax incentive indirectly provided for micro, small and medium enterprises as laid down in Article 31E of the Income Tax Act is indicated of being discriminative, as the incentive will only be provided for Resident Corporate Taxpayer. Moreover, the policy is also considered ineffective, as many micro, small, and medium enterprises in Indonesia are roughly consisted of Individual Taxpayers. Therefore, there is a need for conducting a further study on the policy and perhaps formulating a better tax incentive policy for micro, small and medium enterprises in the future.This research aims at analyzing and providing an elaborative description on whether or not the tax incentive laid down in Article 31E of the Income Tax Act has violated the principle of equality in taxation, in which taxpayers being in the same circumstances shall be treated the same, and taxpayers not being in the same circumstances shall not be treated the same. Moreover, the research also aims at reviewing the implementation of the policy in Yogyakarta, Bantu!, and Sleman regencies within the 2009 Fiscal year. Based on the results of the above research, this research will attempt at formulating a better tax incentive policy for micro, small and medium enterprises in the future.The results show that even though the policy specifically targeted at Resident Corporate Taxpayers, it nevertheless upholds the principle of equality in taxation. Moreover, the implementation of the policy in three regencies in D1 Yogyakarta Province may not be evaluated yet, as the 2009 Fiscal Year has not ended, and taxpayers would only have to submit their tax files on April 2010 at the latest Lastly, in the future, the Government and the House of Representatives shall be able to formulate a better tax incentive policy for micro, small and medium enterprises by, among others, targeting the policy at such enterprises carried on by Resident or Nonresident Individual Taxpayers.

Pengaturan Waralaba Di Indonesia: Perspektif Hukum Bisnis

Liquidity ◽

10.32546/lq.v1i2.146 ◽

2018 ◽

Vol 1 (2) ◽

pp. 159-166

Author(s):

Muchtar Riva’i

Keyword(s):

Government Regulation ◽

Economic Community ◽

The Law ◽

The Government ◽

Medium Enterprises ◽

Article 5 ◽

Laws And Regulations

The law arrangement of franchise law was first explicitly regulated by the Government Regulation No. 16 of 1997 which is then updated by Government Regulation No. 42 of 2007 to be created in an agreement that at least contains clauses as stipulated by Article 5 of the Government Regulation. However, franchise arrangements also associated with a variety of other laws and regulations applicable in Indonesia. This article is going to state that the importance of partnerships with small and medium enterprises as an effort to encourage the involvement of the wider economic community.

Analysing spatial interdependence among the 2011 Thailand flood-affected small and medium enterprises for reduction of disaster recovery time period

Geoenvironmental Disasters ◽

10.1186/s40677-021-00180-4 ◽

2021 ◽

Vol 8 (1) ◽

Author(s):

Shubham Pathak ◽

Jorge Chica Olmo

Keyword(s):

Disaster Recovery ◽

Spatial Econometric ◽

Middle Income ◽

Management Planning ◽

Accurate Perception ◽

The Government ◽

Medium Enterprises ◽

Disaster Management Planning ◽

The Impact

AbstractNatural disasters have been a significant hurdle in the economic growth of middle-income developing countries. Thailand has also been suffering from recurring flood disasters and was most which are severely affected during the 2011 floods. This paper aims to identify the various factors that impact the speed of disaster recovery among the Small and Medium Enterprises (SMEs) severely affected by the floods in Pathumthani province in central Thailand, and how it is related to its speed decision of neighbours SMEs. The methodology adopts a spatial econometric model, to analysis and understand each of the chosen factors’ impact. The findings include the impact of disaster resilience, mitigation and planning at the SME level as well as the government level. The absence of accurate perception of actual risk, flood insurance and disaster management planning before the 2011 floods had contributed to the severity of the impacts during the 2011 floods.

Analisis Dampak Toko Modern Terhadap Keberadaan Usaha Mikro, Kecil, Menengah Di Kota Padangsidimpuan

AT-TAWASSUTH: Jurnal Ekonomi Islam ◽

10.30829/ajei.v4i1.4415 ◽

2021 ◽

Vol 4 (1) ◽

pp. 208

Author(s):

Rahmat Kurniawan ◽

Azhar Azhar

Keyword(s):

Human Resources ◽

Negative Impact ◽

Positive Impact ◽

City Government ◽

Banking Institutions ◽

The Government ◽

Medium Enterprises ◽

Role Of The Government

This research is to find out the perceptions of micro, small and medium enterprises to modern stores, MSME partnerships with modern stores, constraints, and the role of the government in overcoming the problems of modern shops and MSMEs in Padangsidimpuan City. This research is a descriptive qualitative study by conducting in-depth interviews. The results showed the perception of MSMEs towards modern stores had a negative and positive impact. The negative impact, the income of MSMEs has decreased. The positive impact, the presence of modern stores motivates MSMEs to evaluate themselves from modern stores. The partnership established by MSMEs with modern stores is the use of business locations provided by modern stores. The constraints of MSMEs are business capital, human resources, business legality, business permits and products, while the constraints of modern stores are business permits, human resources and partnerships with MSMEs. The role of the City Government of Padangsidimpuan is for modern stores, namely to give an appeal not to add to modern store outlets and to call for partnerships in terms of marketing local MSME products. For MSMEs, facilitate MSMEs with banking institutions in terms of providing venture capital, training and guidance to MSMEs, and making packaging houses.

Role of the Local Government and Participation of Micro, Small and Medium Enterprises (UMKM) In the Development of Plastic Craft Industry

Jurnal AKSI (Akuntansi dan Sistem Informasi) ◽

10.32486/aksi.v5i1.427 ◽

2020 ◽

Vol 5 (1) ◽

pp. 59-65

Author(s):

Ardyan Firdausi Mustoffa ◽

Ika Farida Ulfah ◽

Iin Wijayanti

Keyword(s):

Local Government ◽

Data Collection ◽

Qualitative Method ◽

Sampling Techniques ◽

Role Of Government ◽

The Government ◽

Craft Industry ◽

This study aims to describe the role of local government and the participation of Micro, Small and Medium Enterprises in the development of Plastic Woven Crafts in Karanggebang Jetis Village, Ponorogo Regency. The theory used in the formulation of the first problem regarding the role of local government uses the theory of Gede Diva (2009) which divides the role of government in three ways, namely the role of government as a facilitator, the role of government as regulator and the role of government as a catalyst. Second, the participation of UMKM actors uses the theory of Cohen and Uphoff in Distianto (2016) into four forms of participation, namely participation in planning, participation in implementation, participation in the utilization of results and finally participation in evaluation.This research uses the descriptive qualitative method. The technique of determining informants using purposive sampling techniques and data collection techniques carried out through interviews, observations, and documentation. The results of this research in the efforts to develop UMKM Plastic Weaving Crafts in Karanggebang Jetis Village, Ponorogo Regency, in general, there has been no interference from the government and UMKM entrepreneurs. So far, plastic woven crafts are still not developed. To develop UMKM especially plastic woven handicrafts located in Karanggebang Jetis, it is necessary to have the role of government and participation of UMKM actors.

Taxing Micro, Small and Medium Enterprises in Yogyakarta: Regulation and Compliance

BESTUUR ◽

10.20961/bestuur.v9i1.49184 ◽

2021 ◽

Vol 9 (1) ◽

pp. 59

Author(s):

Siti Rahma Novikasari ◽

Duc Quang Ly ◽

Kerry Gershaneck

Keyword(s):

Tax Policy ◽

Income Tax ◽

Government Regulation ◽

Tax Avoidance ◽

Tax Compliance ◽

Legal Compliance ◽

The Government ◽

Medium Enterprises ◽

Compliance Constraints

Government Regulation No. 46/2013 has not been optimal in providing legal compliance on taxation for Micro, Small, and Medium Enterprises (MSMEs), especially in Yogyakarta. This policy was evaluated and amended with Government Regulation No. 23/2018. The amendment in tax policy for MSME actors was this research background to examine: First, how does the final income tax policy impact MSME taxpayers' compliance in Yogyakarta? Second, what are the legal compliance constraints of MSME taxpayers? The method used in this research was a juridical empirical, supported with the statute and conceptual approach. The results showed that the amendment in the final income tax tariff policy from 1% to 0.5%, as well as provide legal certainty of the timeframe of taxation had a positive impact on increasing taxpayer compliance. There was an increase in the number of taxpayers to 41,000 in 2019, or an increase of 15.5% compared to the number of taxpayers in 2017. However, tariff reduction has not been the answer to taxpayer non-compliance, the Regional Office of the Directorate General of Taxes of the Special Region of Yogyakarta still found tax avoidance. Tax compliance constraints were also caused by taxpayers' distrust of the government, poor tax morale, and tax knowledge. The government needs to conduct a cooperative compliance approach in taxation policies based on trust and dialogue between taxpayers and the government to improve MSME taxpayer compliance.Keywords: Tax Compliance; Final Income Tax Regulation; Micro; Small; Medium Enterprises.

COMMERCIAL BANKS AND THEIR EFFECT ON SMALL AND MEDIUM ENTERPRISES FINANCING IN RWANDA: A CASE STUDY OF KIGALI CITY AND SOUTHERN PROVINCE

AGROFOR ◽

10.7251/agreng2101117e ◽

2021 ◽

Vol 6 (1) ◽

Author(s):

Mutamuliza EULARIE ◽

Giramata AURORE

Keyword(s):

Financial Services ◽

Commercial Banks ◽

Financial Industry ◽

Chi Square ◽

Southern Province ◽

Start Up ◽

Chi Square Test ◽

The Government ◽

Commercial Banks worldwide are identified to be one of the key players in the financial industry that have positively affected individuals involved in business, and the economy at large, through the functions they perform in the economy. However, inadequate financing in the activities of Small and Medium Enterprises (SMEs) is still the major constraint faced by people involved in business activities. Even though the Government of Rwanda has made effort to improve the accessibility to credit, entrepreneurs still have some challenges to access financial services in order to improve their businesses. The purpose of this research was to assess the contribution of commercial banks in financing SMEs in Rwanda. A sample of 60 SMEs was selected in Kigali and Southern Province of Rwanda. Data was collected from the respondents through a structured questionnaire. The collected data were analyzed using descriptive statistics such as frequencies and percentage distributions. A Pearson Chi-Square Test was used to analyze the relationship between commercial banks and SMEs in Rwanda. The results indicated that the main purposes of loan application were start-up capital, working capital and expansion of businesses. The results also revealed that there was positive relationship between commercial banks and SMEs in Rwanda. The results revealed as well, that commercial banks in Rwanda played a crucial role in contribution to SME’s economic development and small and medium entrepreneurs who got credit from commercial banks expanded their businesses and increased their income.

THE STUDY OF SME’S PROFITABILITY AND ITS RELATION TO THE AVAILABILITY OF ELECTRICAL ENERGY IN TELUK WONDAMA REGENCY

Hasanuddin Economics and Business Review ◽

10.26487/hebr.v2i3.1460 ◽

2019 ◽

Vol 2 (3) ◽

pp. 173

Author(s):

Irawantho Irawantho ◽

Alimuddin Alimuddin ◽

Nursini Nursini

Keyword(s):

Research Result ◽

Electrical Energy ◽

Regression Equation ◽

Primary Data ◽

Energy Costs ◽

Analysis Model ◽

The Government ◽

This research aimed to investigate the effect of electrical energy costs, the business capital, and the total of the laborers on the profits of the Micro Small and Medium Enterprises in Teluk Wondama Regency.This research used the regression equation. The Objects of the study were Micro Small and Medium Enterprises who were business actors who were impacted doe to the establishment of the cooperation between the Government of Teluk Wondama Regency and PT. PLN in term of supply of the electrical energy. The data were collected using the technique of questionnaires distributed to 90 micro small and medium enterprises. The types of data used were the primary data. The analysis model used in this research was the multiple linear regression.The research result indicated that (1) The electrical costs had a positive and significant effect on the profits of SME in Teluk Wondama Regency; (2) The business capital had a positive and significant effect on the profits of SME in Teluk Wondama Regency; (3) The number of laborers had a positive and significant effect on the profits of SME in Teluk Wondama Regency. The roles of the three factors together had the effect of 46.5%, while the rest of about 53.5% was determined by other factors.

Economic impacts of craftsman statue on community based tourism development

International Journal of Social Sciences and Humanities ◽

10.29332/ijssh.v1n3.56 ◽

2017 ◽

Vol 1 (3) ◽

pp. 59-73

Author(s):

A.A. Gde Putra Pemayun ◽

A.A. Istri Agung Maheswari

Keyword(s):

Economic System ◽

Tourism Development ◽

Poverty Line ◽

Market Failures ◽

Economic Activities ◽

Human Needs ◽

Gary Becker ◽

The Government ◽

This study examines the "Economic Impact of Craftsmen Statue on Community Base Tourism Development in Tohpati village Klungkung Bali". The core concept of economic problems is the imbalance between unlimited human needs and the means of satisfying the needs of a limited number. Economics should not be emphasized through the point, but it should be emphasized as an approach to explain human behavior (Gary Becker). The economic system is a means used to regulate all economic activities in society whether done by the government or private in order to achieve prosperity and prosperity together. The Economic system can be divided into three namely: a First capitalist economic system that is all economic activity submitted to the market. Second, the communist economic system is all things governed by the government. The third is a mixed economic system that is a combination of the two economic systems above (capitalist and communist). Indonesia should adopt a mixed economic system because firstly, Indonesia is an emerging country, where market failures often occur due to uneven information or accessibility to transportation and communication facilities. The second is that there are still many Indonesian people are below the poverty line. Thirdly most Indonesians have businesses that are still classified into small and medium enterprises that still can not compete perfectly with a bigger business.