Dampak Sosialisasi Perpajakan Bagi Pemilik Usaha Pada Sektor Usaha Mikro Dan Kecil: Faktor Pemahaman Dan Kepatuhan Pajak

2018 ◽  
Vol 10 (1) ◽  
pp. 77-95
Author(s):  
Andi Aziz Herlambang

This research is using qualitative research method with interpretive paradigm and phenomenogist approach that aims to know and explain the impact of tax socialization for Micro dan Small Business sector (MSE) owner in improving the understanding and compliance of SME sector tax and understanding of tax amnesty along with business owners’ compliance. Informants were selected randomly with the criteria of the micro and small sectors present in the printing industry in Kecamatan Cilandak, South Jakarta. In addition, the Extension Section of KPP Pratama Jakarta Cilandak is used as supporting informant to process triangulation of information obtained from the business owner. All datas were obtained through direct interview techniques, with the addition of observation and documentation techniques for specific informants. The results of this research prove that the socialization of taxation can provide an impact for increased understanding of SME sector tax and business owners’ compliance of taxes along with tax amnesty. Although for some informants there are still some reasons or motives that sometimes hinder the impact, accompanied by an indirect impact on factors which are not directly experienced by certain informants.

2021 ◽  
Author(s):  
Jeffrey M. Shepard

For many business owners, strategies for operations are well thought out, whereas strategies for exit are not. Exiting a business does not need to occur due to a challenge or disaster. It is possible to plan and exit for the purposes of business growth, retirement, mergers and more. An exit affects the business owner, as it means that they are no longer involved in running or operations of the organization. The aim of this chapter is to identify common exit strategies and understand how they are of benefit to both the business owner or manager and the individual taking over the business. Secondary qualitative research is the research method used, with analysis of strategies and structures used across countries. These findings include differentiation between exit strategies with an understanding of their impact or influence on the business. These include the process of creating and exit strategy and the benefits for having one in place. The expectations of the investor and how they are to be paid back are taken into consideration. The chapter concludes with a solution for any business owner, including how to work with a qualified team to create a logical, well thought out exit plan.


2021 ◽  
Vol 17 (2) ◽  
pp. 267-283
Author(s):  
Ida Ayu Oka Martini ◽  
A.A.N Eddy Supriyadinatha Gorda ◽  
A.A.N. Oka Suryadinatha Gorda ◽  
Desak Made Febri Purnama Sari

Abstract: This study aims to investigate the regeneration of endek weaving craftsmen in Klungkung, Bali. The research method used is descriptive qualitative research. The research location is in Klungkung, Bali. The technique of collecting data through interviews was conducted on four groups of informants, namely business owners, craftsmen, children of craftsmen, and community leaders. The data analysis technique used is the interactive model of Miles and Huberman, namely: data reduction, data display, and verification. The results showed that regeneration attempts have not yet been successful due to several factors, including: 1) the younger generation’s lack of interest in weaving, 2) the number of promising job alternatives, and 3) the lack of love and pride in the younger generation for endek woven fabric products. The regeneration process functions through outreach carried out by networks of family, friends, and neighbors.Keywords: regeneration, socialization, weaving Mengungkap Regenerasi Pengrajin Tenun Endek di BaliAbstrak: Penelitian ini bertujuan untuk mengetahui regenerasi pengrajin tenun endek di Klungkung, Bali. Metode penelitian yang digunakan adalah penelitian kualitatif deskriptif. Lokasi penelitian berada di Klungkung, Bali. Teknik pengumpulan data melalui wawancara dilakukan terhadap empat kelompok informan yaitu pemilik usaha, pengrajin, anak pengrajin, dan tokoh masyarakat. Teknik analisis data yang digunakan adalah model interaktif Miles dan Huberman yaitu: reduksi data, display data, dan verifikasi. Hasil penelitian menunjukkan bahwa upaya regenerasi belum berhasil karena beberapa faktor, antara lain: 1) kurangnya minat generasi muda dalam menenun, 2) banyaknya alternatif pekerjaan yang menjanjikan, dan 3) kurangnya rasa cinta dan bangga pada yang lebih muda. generasi untuk produk kain tenun endek. Proses regenerasi berfungsi melalui sosialisasi yang dilakukan oleh jaringan keluarga, teman, dan tetangga. Kata kunci: regenerasi, sosialisasi, tenun


Author(s):  
Marlene Dippenaar ◽  
Pieter Schaap

Background: The development of the emotional intelligence of leaders has become an exceptionally popular enterprise. However, the empirical research conducted by practitioners to date does not provide convincing evidence of the effectiveness of emotional intelligence development interventions. Robust and informative research on the effectiveness of coaching to develop the emotional intelligence of leaders is lacking.Aim: The purpose of this study was to determine, describe and evaluate the impact of a theoretically substantiated coaching intervention on the emotional and social intelligence competencies of leaders in a financial services company.Setting: The setting of the study is a financial services company in South Africa.Methods: A mixed method approach using a quantitative and qualitative research design was considered appropriate. The quantitative research method consisted of a quasi-experimental design using a non-equivalent pre- and post test control group to measure the impact of the coaching intervention on a sample of 30 leaders. The Bar-On EQ-i scale was selected as a reliable and valid measure of emotional and social intelligence competencies. Wilcoxon’s statistic was calculated to determine the statistical significance of score differences between the experimental (N = 30) and control (N = 30) groups. The qualitative research method was comprised of semi-structured interviews with six of the leaders and their supervisors.Results: The statistical results indicated that coaching significantly impacted the emotional and social intelligence competencies of leaders in terms of their overall emotional quotient (EQ), intrapersonal competency, interpersonal skills, stress management, self-regard and empathy. The semi-structured interviews provided rich descriptive themes and evaluations that corroborated the quantitative findings.Conclusion: This research provided convincing empirical evidence of the positive impact of a long-term, spaced and goal-focused coaching intervention on the emotional and social intelligence competencies of leaders in a financial services institution. The finding suggests that a theoretically well substantiated coaching intervention and a robust empirical study can be effective in demonstrating the impact of coaching on the emotional and social intelligence competencies of leaders. However, the implications of the limitations pointed out in this study could have influenced the findings, and future research aimed at improving relevant research models should take these into account.


2018 ◽  
Vol 1 (1) ◽  
pp. 24
Author(s):  
Robby Hunawa

The long-term goal of this research is the birth of the process of drawing women's involvement in the bureaucratic decision-making process, and the gender reinforcement model in bureaucratic decision making in Bone Bolango District. The target of the research will be done by stages: 1) identify the problem of constraints faced; and 2) to formulate a model of gender reinforcement in bureaucratic decision making. The research method used is qualitative research with data collection techniques through: interview, documentation, and FGD. Further data collected will be analyzed data triangulation. The result of the research is the birth of a model of gender reinforcement in decision making bureaucracy. The impact of the study will provide answers on women's partisifasi in decision making. During this time the existence of women is very much ruled out. The presence of female figures in the public dimension brings new trends in the context of government. Women want to be treated proportionally. This tendency has implications for the inclusion of women to compete with men to become leaders.


Author(s):  
Abir Mullick

The study focused on the impact of bathroom design on user performance. It used a qualitative research method, focus group interviews, to learn from users about their bathroom needs and preferences. It examined the need for universal bathroom design features that have inclusive applications. It offers design suggestions for use by all people living at home.


2021 ◽  
Vol 8 (1) ◽  
pp. 69-77
Author(s):  
Matheus Supriyanto Rumetna ◽  
Tirsa Ninia Lina

Perkembangan dalam bidang industri semakin maju serta dampak pandemi Covid-19, membuat usaha-usaha berskala kecil harus terus bersaing dan berinovasi. Salah satunya adalah pemilik usaha Kios Ibu Olan. Ibu Olan mengalami masalah dalam memaksimalkan keuntungan dari hasil penjualan rokok. Untuk memaksimalkan keuntungan yang diperoleh Ibu Olan, maka tim Pengabdian kepada Masyarakat (PkM) Program Studi Sistem Informasi Universitas Victory Sorong menawarkan pengunaan Program Linier (PL) dengan Metode Simpleks dan teknologi informasi berupa software POM-QM for windows 5.0. Selain itu tim PkM juga menerapkan pendekatan pendidikan masyarakat, dalam hal ini tim PkM melakukan pelatihan untuk menghitung bersama keuntungan dari hasil penjualan rokok. Pelatihan ini bertujuan meningkatkan pemahaman serta kesadaran pemilik usaha sekaligus merupakan hasil akhir dari kegiatan PkM ini.Kata kunci: metode simpleks, pelaku usaha, pelatihan, software POM-QM Abstract: Developments in the industrial sector are increasingly advanced as well as the impact of the Covid-19 pandemic, making small-scale businesses have to continue to compete and innovate. One of them is Mrs. Olan's business owner. Mrs. Olan is having trouble maximizing the profit from selling cigarettes. To maximize the benefits obtained by Ms. Olan, the Community Service Team (PkM) of the Information Systems Study Program at the University of Sorong Victory offers the use of the Linear Program (PL) with the Simplex Method and information technology in the form of POM-QM software for windows 5.0. In addition, the PkM team also applies a community education approach, in this case the PkM team conducts training to jointly calculate the profit from the sale of cigarettes. This training aims to increase the understanding and awareness of business owners as well as the final result of this PkM activity.Keywords: simplex method, business actors, training, POM-QM software


2021 ◽  
Vol 296 (4) ◽  
pp. 110-113
Author(s):  
IVAN VLASENKO ◽  

The article analyzes the impact of the COVID-19 pandemic on the functioning of small and medium-sized businesses in the hotel and restaurant industry. The hotel and restaurant business in Ukraine suffers the most from the restrictions imposed due to the spread of the virus. The established restrictions have both direct and indirect impact on the functioning of small and medium-sized businesses in the hotel and restaurant industry. It is shown that due to the introduced restrictions, the share of the hotel and restaurant business sector in the gross domestic product of Ukraine has significantly decreased, employment in this sector has decreased. During the quarantine restrictions, the hotel and restaurant business faced a number of problems: low access to finance; loss of access to markets; complex regulation and tax pressure. To overcome the problems facing the small and medium business sector in the hotel and restaurant sector, it is necessary to maintain business activity and jobs; increase institutional capacity to operate in markets. Quarantine measures have created a significant negative impact on the work of the small and medium business sector, which may be exacerbated in the absence of government intervention. Quarantine measures have created a significant negative impact on the work of SMEs, which may be exacerbated in the absence of government intervention. A significant problem for the hotel and restaurant business is the rapid restructuring in accordance with the new social standards in a pandemic, which will allow to work and make a profit, as well as to protect their customers from the risk of infection and minimize the threat of COVID-19. The article outlines a number of major problems faced by the hotel and restaurant business during quarantine restrictions and tasks that need to be addressed to overcome them.


2020 ◽  
Vol 2 (1) ◽  
pp. 44-51
Author(s):  
Dwi Santoso ◽  
Ayu Firmaningsih ◽  
Deivy Nur Setyowati

This study aims to (1) know the background of Sumpah Palapa event, (2) analyze the value and ideology of Sumpah Palapa, and (3) describe the impact of Sumpah Palapa on the Majapahit Kingdom recorded in the Pararaton Book. This study uses a qualitative research method based on the Pararaton Book which was rewritten by Hardjowadojo (1965). The results of this study are (1) the background of Sumpah Palapa (Amukti Palapa) as a manifestation of Gajah Mada's political policy to invade several regions in the archipelago in order to unite them under the reign of Majapahit, (2) the value and ideology of Sumpah Palapa in the Pararaton Book which are the similarity of the slogan of Bhineka Tunggal Ika, Sumpah Palapa, and Mitreka Satata. All of them are the spirit to unite the diversity of the archipelago in one sovereignty, (3) There are three impacts of Sumpah Palapa recorded in the Pararaton Book namely Bubat War; the cessation of Gajah Mada as Mahapatih Amangkubhumi; and the death of Princess of Sunda who was the future wife Prabu Hayam Wuruk. Overall, it can be seen that the history of Sumpah Palapa event had been recorded in the Pararaton Book and were in accordance with other historical data that become the sources of literature references in this study.


2020 ◽  
Author(s):  
Aflit Nuryulia Praswati ◽  
Qori Nur Tikarina ◽  
Alfi Fauziyah Fadhali

The ancestral cultural heritage is a unique wealth of an area and must be preserved so that it can provide economic benefits to the surrounding community. This preservation can be done by actively holding cultural festivals. Organizing a cultural festival involves quite a lot of stakeholders, such as the government, the private sector, and also the community. This study aims to determine the role and impact received by stakeholders with the implementation of cultural festivals in Surakarta City. The qualitative research method used in study 1 is to find out the impact of organizing cultural festivals and quantitative methods in study 2 used to analyze the behavior of visitors to cultural festivals. Study 1 gets interesting results where each stakeholder has an important role to play in achieving the success of a cultural festival. Study 2 in this study found that motivation, perceived value and experience as antecedents of revisit intention. Keywords: motivation, perceived value, experience, revisit intention


2021 ◽  
Vol 3 (3) ◽  
pp. 1-9
Author(s):  
Muhammad Fuad Zaini, Indah Melia Putri Siregar

The impact that occurs on learning in every school is greatly affected by the Covid-19 pandemic. This study reveals how the learning situation during the pandemic at the Madrasah Darussalam Foundation, Gunung Tua Paluta. In this study, the method used is a qualitative research method with this method intended to find more factual data in the field for further analysis. As for the results of the study, the difficulties of teachers in conducting online learning in madrasas, difficulties in understanding by students, especially arithmetic subjects. student achievement and grades tend to experience a continuous and overall decline. online learning hurts the entire academic community in madrasa


Sign in / Sign up

Export Citation Format

Share Document