scholarly journals PENGARUH PENDIDIKAN, TRUST, DAN POWER TERHADAP KEPATUHAN PAJAK

2021 ◽  
Vol 19 (1) ◽  
pp. 46
Author(s):  
Popi Fauziati ◽  
Nailal Husna ◽  
Helmawati Helmawati
Keyword(s):  
Random Sampling ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Government Power ◽  
Research Population ◽  
Trust And Power ◽  
Medium Enterprises ◽  
The City

<p class="StyleAuthorBold"><strong>Abstrak</strong></p><p class="StyleAuthorBold">Penelitian bertujuan untuk menguji pengaruh pendidikan, kepercayaan (<em>trust</em>), dan kekuasaan pemerintah (<em>power</em>) tehadap kepatuhan pajak pada Usaha Mikro, Kecil, dan Menengah di Kota Padang. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif.  Populasi penelitian adalah Wajib Pajak Orang Pribadi yang memiliki usaha yang terdaftar di Kantor Pelayanan Pajak Pratama Padang yang berjumlah 76.236 orang. Sampel penelitian sebanyak 105 orang yang dipilih menggunakan <em>teknik simple random sampling</em>. Alat pengumpulan data menggunakan kuesioner. Data yang diperoleh dianalisis menggunakan uji regresi. Hasil penelitian menunjukkan bahwa pendidikan, <em>trust,</em> dan <em>power</em> secara bersama-sama berpengaruh terhadap kepatuhan pajak. Secara parsial, pendidikan tidak berpengaruh terhadap kepatuhan pajak, sedangkan <em>trust</em> dan <em>power</em> memengaruhi kepatuhan pajak.</p><p class="StyleAuthorBold"> </p><p class="StyleAuthorBold"><strong><em>Abstract</em></strong></p><p><em>This research aimed to examine the effect of education, trust, and government power on tax compliance in Micro, Small, and Medium Enterprises in the city of Padang. The research method used in this research was the quantitative method. The research population was an individual taxpayer who had a business registered at the Padang Primary Tax Office, amounting to 76,236 people. The research sample was 105 people who were selected using a simple random sampling technique. The data collection tool used a questionnaire. The data obtained were analyzed using a regression test. The results showed that education, trust, and power together have an effect on tax compliance. Partially, education has no effect on tax compliance, while trust and power affect tax compliance</em><em>.</em></p>

scholarly journals The Role Of Human Resources Competency On SMEs Performance In Timor – Leste

2021 ◽  
Vol 1 (11) ◽  
Author(s):  
Egidio Da Costa ◽  
Niu Xiong ying
Keyword(s):  
Random Sampling ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Business Owners ◽  
Measurement Scale ◽  
Timor Leste ◽  
Medium Enterprises

Small and medium enterprises (SMEs) play a large role in the economic development of each country. This can be seen from their contribution to the Gross Domestic Product (GDP). In addition, the existence of impact on the development of several countries, especially small and developing countries. This study was conducted with the aim of exploring the influence of skills, knowledge and abilities on the performance of SMEs with a quantitative approach. The population in this study was SMEs domiciled in Dili, Timor-Leste and the sampling Method was simple random sampling technique. The data collection was conducted by distributing questionnaires to 250 units of SMEs business owners and managers. The measurement scale Used was a Likert scale. The data were analyzed using SPSS version 23 with multiple regression analysis. The results of the F test (Simultaneous) analysis show that the skills (X1), knowledge (X2) and ability (X3) have positive and significant effects on SMEs’ performance (Y). While t test (Partial) results show skills is positive, but Do not significantly influence SMEs performance while knowledge and abilities show positive and significant effects on SMEs performance.

ACCESS TO MICROCREDIT DETERMINANTS AND FINANCIAL PERFORMANCE OF SMALL AND MEDIUM RETAILING ENTERPRISES IN WAJIR COUNTY, KENYA

2017 ◽  
Vol 2 (6) ◽  
pp. 103
Author(s):  
Nasteha Kanyare ◽  
Dr. John Mungai
Keyword(s):  
Financial Performance ◽  
Random Sampling ◽  
Small And Medium Enterprises ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Target Population ◽  
Primary Data ◽  
Eligibility Criterion ◽  
To Come ◽  
Medium Enterprises

Purpose:  The purpose of the study was to establish the effect of determinants of access to microcredit on financial performance of retailing SMEs in Wajir County, Kenya.Methodology: The study adopted a descriptive survey research design. The target population comprised of all the 5000 retailing small and medium enterprises in Wajir County where the units of analysis were the SME owners. The study used stratified random sampling and simple random sampling technique to come up with the sample. The target population was stratified into 6 strata (the 6 sub-counties in Wajir County). Further, random sampling was used to select 146 SMEs from each sub-county. The study used primary data which was largely quantitative and descriptive in nature. The questionnaires were self-administered with the help of two research assistants. The data analysis was undertaken using SPSS Version 20 where the statistics generated included descriptive statistics and inferential statistics.Results: The study findings revealed that savings, meeting the eligibility criterion, loan structuring and some socio economic characteristics positively and significantly affected the financial performance of SMEs in Wajir County.Unique contribution to theory, practice and policy: the study recommended that SMEs should take the initiative to increase the amount they saved so that they could increase their borrowing capacity. The study also recommended that SME owners needed to take the initiative of ensuring that they were all the time able to meet the necessary requirements needed for obtaining loans especially their documentation, business and repayment plans and aim at ensuring that they acquired the necessary collateral. It was further recommended that MFIs needed to ensure that the loan structure presented to SMEs were favorable. The study also recommended that it was necessary for SMEs to expand/grow their asset base so as to increase the ability to repay the loans. They also needed to expand their networks especially within the financial institutions circles so that they could increase the trust the MFIs had on them and for easy considerations for loans.

scholarly journals Pengaruh E-Commerce dan Efektivitas Kerja Pengguna Terhadap Kinerja Perusahaan Pada Usaha Kecil dan Menengah di Denpasar

2018 ◽  
pp. 1880
Author(s):  
Ni Made Werin Sarastyarini ◽  
I Ketut Yadnyana
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Random Sampling ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Analytical Technique ◽  
Work Effectiveness ◽  
Medium Enterprises

The purpose of this study is to determine the effect of e-commerce and effectiveness of the user'swork on the company's performance on small and medium enterprises in Denpasar. The sampletaken is 88 of 766 SMEs using e-commerce in Denpasar. The sample in this research is determinedby probability sampling method with simple random sampling technique. Data collection was donethrough survey obtained by distributing questionnaires to the respondents. Respondents in thisstudy are business actors. Analytical technique used multiple linear regression with SPSS 22.0software. The results showed that the performance of companies in small and medium enterpriseswill increase if the business actors using e-commerce in running and developing business andimprovement on the effectiveness of e-commerce users will be followed also by improving theperformance of companies in small and medium enterprises thatuse e- commerce in Denpasar. Keywords: E-Commerce, User Work Effectiveness, Corporate Performance

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 KINERJA FINANSIAL UMKM TERHADAP PENGEMBANGAN EKONOMI LOKAL DI KABUPATEN SIDOARJO

2020 ◽  
Vol 1 (1) ◽  
pp. 163-168
Author(s):  
Julinda Prastika Pratama ◽  
Teguh Purwanto ◽  
Aji Prasetyo
Keyword(s):  
Financial Performance ◽  
Random Sampling ◽  
Total Population ◽  
Small And Medium Enterprises ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Local Economy ◽  
Business Units ◽  
Medium Enterprises

The business in Indonesia cannot be separated from the role of Micro, Small and Medium Enterprises (MSMEs) in the economy of a region. This study describes the assessment in a business unit's financial performance using NPM and ROE analysis methods The total population in this study was 448 business units that have been registered at the Department of Cooperatives and SMEs in Sidoarjo Regency and obtained a sample of 82 business units with a sampling technique that is simple random sampling. The results of hypothesis testing show that the assessment and picture of financial performance influences the development of the local economy in Sidoarjo Regency.

scholarly journals Analysis of the Sustainability of MSMEs in the Covid-19 Pandemic Era

JEJAK ◽  
2021 ◽  
Vol 14 (1) ◽  
pp. 183-199
Author(s):  
Hamdan Hamdan
Keyword(s):  
Human Resources ◽  
Path Analysis ◽  
Random Sampling ◽  
Small And Medium Enterprises ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Total Sample ◽  
Survey Method ◽  
Medium Enterprises

Micro, Small and Medium Enterprises (MSMEs) have an important role in the economy of a nation. The aim of research was to know the factors that can increase and effect on increasing of the competitiveness of MSMEs. To achieve this goal, a study was conducted on MSMEs in Regency and Serang City through a population of 26,909. Survey method was used to achieve this goal, while the sampling technique was simple random sampling. Based on this technique, a total sample size of 100 MSMEs was obtained, while the analysis in achieving the objectives used path analysis. The results showed that the innovation variables and the quality of human resources had an effect on the competitiveness of MSMEs. The variable which is significant and affects the competitiveness of MSMEs is the variable of human resources. Theoretically, human resources have a more important role in increasing the competitiveness of MSMEs compared to innovation

scholarly journals Analysis The Use of Social Media On Purchase Decisions

2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Rahmat Alfikri
Keyword(s):  
Social Media ◽  
Structural Equation ◽  
Small And Medium Enterprises ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Purchasing Decisions ◽  
Content Sharing ◽  
Use Of Social Media ◽  
Medium Enterprises ◽  
The City

The purpose of this research is to analyze the extent to which social media users influence purchasing decisions in small and medium enterprises in the city of Pontianak with marketing dimensions in the form of Online Communities, Interaction, Content Sharing, Accessibility, Credibility on purchasing decisions through social media. SME consumers in Pontianak were taken as respondents. This research uses an accidental simple random sampling technique; the number of respondents collected, 100 respondents. Data analysis using Structural Equation Modelling (SEM). The results showed that the marketing dimension had a direct effect on purchasing decisions through social media. Suggestions in this study are for business people to be more creative and innovative in making new strategies, so as to create and influence purchasing decisions.

Effect of Innovation Strategies on Sme Performance Mediated Competitive Advantages

2019 ◽  
Vol 118 (2) ◽  
pp. 94-97
Author(s):  
Mohammad Mabrur Taufik ◽  
DewiPuspaningtyas Faeni
Keyword(s):  
Competitive Advantage ◽  
Human Resource Development ◽  
Structural Equation ◽  
Small And Medium Enterprises ◽  
Simple Random Sampling ◽  
Innovation Strategy ◽  
Product Introduction ◽  
Research Population ◽  
Innovation Strategies ◽  
Medium Enterprises

Small and Medium Enterprises and Indonesian Cooperatives (SMESCO) are strategies in promoting and introducing Indonesia's superior products to the international community. Through SMESCO, SME owners can work together on standardization of SME products, SME quality standardization and at the same time a forum for fostering SMEs to market their products, through human resource development programs including seminars, training, workshops and product introduction through online shops and mentoring programs. The research aims to prove and analyse the influence of: innovation strategies on the performance of SMEs in SMESCO Indonesia directly or through competitive advantage; innovation strategy towards competitive advantage; competitive advantage towards the performance of SMEs at SMESCO Indonesia. The research population is all SME companies that partner with SMESCO Indonesia. Sampling is done by probability sampling with a simple random sampling method. Data analysis using Structural Equation Modelling-Partial Least Squares, a sample of 147 small and medium business owners at SMESCO Indonesia. The results of the study prove: (1) The innovation strategy does not directly have a significant effect on the increasing performance of SME companies in SMESCO Indonesia but has a significant effect through competitive advantage; (2) Competitive advantage has a significanteffect on the increasing performance of SMEs in Indonesia.

scholarly journals KORELASI KEBIASAAN MEMBACA DENGAN KEMAMPUAN MEMBACA PEMAHAMAN PADA MATA PELAJARAN BAHASA INDONESIA SISWA KELAS V MI ISMARIA AL-QUR’ANNIYAH BANDAR LAMPUNG

2020 ◽  
Vol 4 (1) ◽  
pp. 434-442
Author(s):  
Afifah Zulfa Destiyanti
Keyword(s):  
Reading Comprehension ◽  
Random Sampling ◽  
Reading Ability ◽  
Quantitative Research ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Reading Habits ◽  
Class V ◽  
Analysis Techniques ◽  
Research Population

Abstract The reading habits of the class V A and V B MI Ismaria Al-Qur’anniyah Bandar Lampung are relatively moderate. While the reading ability of students in class V A and V B MI Ismaria Al-Qur’anniyah Bandar Lampung is still relatively low. This is due to the process of learning a monotonous reading. This research aims to find out the correlation between reading habits and the ability to read the understanding of students of the V class MI Ismaria Al-Qur’anniyah Bandar Lampung. This type of research is quantitative research with correlational design. This research was conducted in MI Ismaria al-Qur’anniyah Bandar Lampung, August to September 2017. The total research population of the V grade students at MI Ismaria Al-Qur’anniyah Bandar Lampung amounted to 154 students. Sample research of 70 students determined by using simple random sampling technique. The instrument consisted of a questionnaire and a test. Questionnaire is used to measure reading habits. The test is used to measure reading comprehension skills. Data analysis techniques using simple correlation analysis techniques. Based on the calculation of the coefficient with a significant status of 5% with rhitung > rtabel atau 0,593 > 0,240, thus Ha is acceptable. These results showed that there was a positive and significant correlation between reading habits with the ability reading comprehension of 0,593 and effective contribution of 35,2%   Keywords: Reading habits, The ability reading comprehension.   Abstrak Kebiasaan membaca pada siswa kelas V A dan V B MI Ismaria Al-Qur’anniyah Bandar Lampung terbilang sedang. Sedangkan kemampuan membaca siswa kelas V A dan V B MI Ismaria Al-Qur’anniyah Bandar Lampung masih terbilang rendah.  Hal ini disebabkan karena adanya proses pembelajaran membaca yang monoton. Penelitian ini bertujuan untuk mengetahui korelasi antara kebiasaan membaca dan kemampuan membaca pemahaman siswa kelas V MI Ismaria Al-Qur’anniyah Bandar Lampung. Jenis penelitian ini adalah penelitian kuantitatif dengan desain korelasional. Penelitian ini dilaksanakan di Madrasah Ibtidaiyah Ismaria Al-Qur’anniyah Bandar Lampung, bulan Agustus sampai dengan September 2017. Populasi penelitian seluruh siswa kelas V MI Ismaria Al-Qur’anniyah Bandar Lampung berjumlah 154 siswa. Sampel penelitian sebanyak 70 siswa yang ditentukan menggunakan teknik simple random sampling. Instrumen terdiri dari angket dan tes. Angket digunakan untuk mengukur kebiasaan membaca. Tes digunakan untuk mengukur kemampuan membaca pemahaman. Teknik analisis data menggunakan teknik analisis korelasi sederhana. Berdasarkan perhitungan koefisien dengan taraf signifikan 5% dengan rhitung > rtabel atau 0,593 > 0,240, dengan demikian Ha diterima. Hasil tersebut menunjukkan bahwa terdapat korelasi yang positif dan signifikan antara kebiasaan membaca dengan kemampuan membaca pemahaman sebesar 0,593 dan sumbangan efektifnya sebesar 35,2%.   Kata Kunci : Kebiasaan Membaca, Kemampuan Membaca Pemahaman.

scholarly journals HUBUNGAN ANTARA PERSEPSI SANKSI PERPAJAKAN DENGAN KEPATUHAN PERPAJAKAN WAJIB PAJAK PBB DI KELURAHAN DURI PULO

2016 ◽  
Vol 11 (1) ◽  
pp. 1
Author(s):  
Dwi Asri Julianita ◽  
Ati Sumiati
Keyword(s):  
Random Sampling ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Reliable Data ◽  
Survey Method ◽  
Simultaneous Testing ◽  
Correlational Approach ◽  
The Relationship

This research was aimed to obtain valid and reliable data about The Relationship Between The Perception of the Tax Penalty and Tax Compliance on Taxpayer Land and Building Tax at Duri Pulo Villages Jakarta. This research was conducted by survey method with correlational approach. This research was conducted on February to December 2014. The population in this research were all taxpayer. Affordable population in this research were taxpayer land and building tax, amount to 71 persons. Total of samples used were 58 persons research. Sampling technique used simple random sampling. The result from this study partial and simultaneous testing of consciousness there significantly influence to tax penalty and Tax Compliance on Taxpayer Land and Building Tax.   Keywords: Tax Penalty, Tax Compliance

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