scholarly journals IPTEKS BAGI MASYARAKAT PERENCANAAN PAJAK JANGKA PENDEK

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Mia Istiana Mokoginta ◽  
Novi Swandari Budiarso
Keyword(s):  
Small Business ◽  
Gross Domestic Product ◽  
Green Tea ◽  
Financial Management ◽  
Significant Contribution ◽  
Domestic Product ◽  
Business Enterprise ◽  
Activity Method

Small business enterprise have a significant contribution for Gross Domestic Product (GDP), however small business enterprise have a lack of manajerial skill, limited funds and marketing. Biji Merah Coffee and Roastery is a small business enteprise at Kota Kotamobagu, Bolaang Mongondow, coffee house that provide  coffee, chocholate dan green tea. This coffee house has not implement short profit planning for operating activity.  The aims of this research is to increase financial management of small business enterprise coffee house, particularly to estimate future revenues, costs and profit with Cost Volume Profit (CVP) analysis.  to plan future levels of operating activity. Method implemented with discourse and trainedKeywords : Analisis Biaya-Volume-Laba, Titik Impas, Marjin Kontribusi, Biaya Tetap, Penjualan

scholarly journals Non-Formal Education for MSMEs based on Business Financial Management Counseling

2022 ◽  
Vol 21 (2) ◽  
pp. 209-220
Author(s):  
Aprih Santoso ◽  
Sri Yuni Widowati ◽  
Saefudin Saefudin
Keyword(s):  
Small Business ◽  
Cash Flow ◽  
Financial Management ◽  
Formal Education ◽  
Monitoring And Evaluation ◽  
Financial Reports ◽  
Counseling Training ◽  
Training Approach ◽  
Participatory Training ◽  
Activity Method

Micro small business in Tegalarum village is one of the micro small business groups in Mranggen District, Demak Regency. The majority of these micro small business entrepreneurs do not have skills in the field of finance, especially cash flow statements (cash flow statements). Therefore, non-formal education activities are needed in the form of counseling aimed at providing non-formal education through an outreach approach to the preparation of cash flow reports so that these reports can be accounted for and accountable. ) which has been prepared by the Indonesian Institute of Accountants (IAI) as a standard compiler for cash flow reports, so that this report can later be accounted for and can be read by parties with an interest in the report. The activity method in the form of a participatory training approach is carried out through several activity steps, namely: counseling, training and monitoring and evaluation. As for the results of non-formal education activities through counseling that has been carried out, it is known that micro small business entrepreneurs in Tegalarum Village, Mranggen District, Demak Regency have been able to increase their knowledge and skills in making financial reports, especially cash flow reports.Usaha mikro kecil  desa  Tegalarum merupakan salah satu kelompok Usaha mikro kecil Kecamatan Mranggen Kabupaten Demak. Mayoritas pengusaha Usaha mikro kecil tersebut belum mempunyai skill dibidang finance khususnya cash flow statement (laporan arus kas). Oleh karena itu, dibutuhkan kegiatan pendidikan non formal berupa penyuluhan yang  bertujuan memberikan pendidikan jon formal melalui pendekatan penyuluhan penyusunan laporan arus kas agar laporan tersebut  dapat dipertanggungjawabkan  dan akuntabel  Dalam  penyusunan  laporan    arus kas  tersebut telah  diatur dalam  Pedoman  Standar  Arus kas kuntansi  Keuangan  (PSAK-45)  yang  telah  disusun  oleh Ikatan Akuntan Indonesia (IAI) sebagai penyusun standar laporan arus kas, agar laporan ini nantinya bisa dipertanggungjawabkan dan dapat dibaca oleh pihak-pihak yang berkepentingan terhadap laporan tersebut. Metode kegiatan dalam bentuk pendekatan participatory training dilakukan melalui beberapa langkah kegiatan. yaitu : penyuluhan, pelatihan dan monitoring serta evaluasi.  Adapun hasil kegiatan pendidikan non formal mekalui penyuluhan yang telah dilaksanakan diketahui bahwa pengusaha Usaha mikro kecil desa Tegalarum Kecamatan Mranggen Kabupaten Demak sudah mampu meningkatkan pengetahuan dan ketrampilan dalam membuat laporan keuangan khususnya laporan arus kas.

scholarly journals Intellectual Property in Mexican Small Business: An Empirical Research

2017 ◽  
Vol 10 (5) ◽  
pp. 107
Author(s):  
Gonzalo Maldonado-Guzman ◽  
Sandra Yesenia Pinzón-Castro ◽  
José Trinidad Marín-Aguilar
Keyword(s):  
Intellectual Property ◽  
Small Business ◽  
Gross Domestic Product ◽  
Labor Force ◽  
Empirical Research ◽  
Developed Countries ◽  
Domestic Product ◽  
Its Analysis

Intellectual property is an important topic that has been usually analyzed in big enterprises from developed countries but it has been overlooked a lot in its analysis and discussion within the context of small and medium-sized enterprises (SMEs) from both developed and economically emergent countries even when they represent more than 98% of all enterprises, provide jobs to more than 50% of the labor force and produce more than 50% of the Gross Domestic Product (GDP) of any country. Thus, the main goal of this empirical research is the measurement of intellectual property in small and medium-sized enterprises through three factors: patents, brand registration and image investment by considering a sample of 125 enterprises established in Aguascalientes State (Mexico). The results obtained show that patents, brand registration and image investment seem to be good measurements of intellectual property in small and medium-sized enterprises.

scholarly journals PERAN MEDIASI CAPAIAN FINANSIAL: PRAKTEK MANAJEMEN KEUANGAN DAN KEPUASAN FINANSIAL PEDAGANG BATIK DAN SOUVENIR DI PASAR BERINGHARJO YOGYAKARTA

2019 ◽  
Vol 24 (13) ◽  
pp. 48
Author(s):  
Risal Rinofah ◽  
Pristin Prima Sari
Keyword(s):  
Small Business ◽  
Financial Management ◽  
Random Sampling ◽  
Management Practice ◽  
Likert Scale ◽  
Primary Data ◽  
Financial Satisfaction ◽  
Business Enterprise ◽  
Special Region

<p><em>This study aims to investigate the mediation role of financial experience on the link between financial management practice and financial satisfaction of Small Business Enterprise (SME) in Beringharjo Market in Yogyakarta. This study uses primary data and random sampling. This Study uses questionairre with likert scale. This study collects data to respondent in Beringharjo Market of Yogyakarta Special Region. The result of this study is financial experience can be mediator in the link between financial management practice and financial satisfaction. This study can be used to campaign financial management practice to small busniess entreprise (SME), to develop small business entreprise (SME), to make decision in business especially small business entreprise (SME). </em></p><p><em>Keyword : Financial management practice, financial experience, financial satisfaction, SME, Beringharjo Market</em><strong> </strong></p>

scholarly journals STRATEGI PENGEMBANGAN BMT (BAITUL MAAL WA TAMWIL) DALAM MEMBERDAYAKAN USAHA KECIL MENENGAH

IQTISHODUNA ◽  
2011 ◽  
Author(s):  
Ely Siswanto
Keyword(s):  
Small Business ◽  
Economic Analysis ◽  
Development Strategy ◽  
Financial Management ◽  
Public Image ◽  
Business Enterprise ◽  
Social Effect ◽  
Microfinance Institution ◽  
Strategic Implementation ◽  
Business Financing

The sustainability of syariah microfinance institution depends on the organization it professionally, and the strategic implementation comprehensively in positioning BMT (Baitul Maal wa Tamwil) as one of microfinance intermediary institution. The BMT’s existence created positive public image to participate in  developing BMT and improving people wealth broadly. Optimism toward BMT’s prospect is a main capital in developing BMT concept not only  as a development agent, but also as a profit institution who financing of small business enterprise actively. The aim of this research is : 1)to identified and analyst BMT’s model  which can develop the potential of small business enterprise; 2) to describe BMT’s effort to develop potency of small business enterprise.The  result of this research is that BMT development strategy tend to financial viability oriented, institutional soundness oriented and social effect oriented. These strategy must be supported by ability of fiqh and economic analysis and enough resources. Internally, institutional soundness toward financial management  and managerial aspect must be increased by BMT to make small business financing efficiently.

EVALUATION OF EXPORT DEVELOPMENT OPPORTUNITIES FROM TURKEY TO LITHUANIA

2015 ◽  
Author(s):  
Agnė JOTAUTAITĖ ◽  
Eglė JOTAUTIENĖ
Keyword(s):  
European Union ◽  
Gross Domestic Product ◽  
Foreign Trade ◽  
Empirical Research ◽  
Domestic Product ◽  
The European Union ◽  
Database Analysis ◽  
Fast Growing ◽  
Agriculture Industry ◽  
Textile Products

In this paper, export opportunities of textile products from Turkey to Lithuania are analyzed. The main goal of this article is to present an analysis of the opportunities to import textile products from Turkey to Lithuania. The empirical research basing on the statistical database analysis was used. The analysis of Turkey’s markets was showed that the economy is strongly dependent on exports of various products from Turkey and it is about one forth of Turkey’s GDP (Gross Domestic Product). The bulk of exports from Turkey is t o countries in the European Union. Turkey is one of the world’s largest manufacturers and exporters of textiles. The analysis of Lithuanian markets was indicated that Lithuania has a feasible market for imports due to its fast growing GDP, increasing labor wages and modernization of agriculture industry. Furthermore, advantageous and adequate policies of Lithuania’s foreign trade should encourage the development of imports to this country. The demand for textile products in Lithuania is growing rapidly and it is one of the most important sectors in fostering its economy

ANALISIS DETERMINAN KUALITAS LINGKUNGAN PERIODE 1999-2013

2016 ◽  
Vol 21 (1) ◽  
pp. 9-20
Author(s):  
Ersalina Tang
Keyword(s):  
Foreign Direct Investment ◽  
Energy Consumption ◽  
Gross Domestic Product ◽  
Co2 Emissions ◽  
Direct Investment ◽  
Meat Consumption ◽  
Domestic Product ◽  
World Data ◽  
The World ◽  
The Impact

The purpose of this study is to analyze the impact of Foreign Direct Investment, Gross Domestic Product, Energy Consumption, Electric Consumption, and Meat Consumption on CO2 emissions of 41 countries in the world using panel data from 1999 to 2013. After analyzing 41 countries in the world data, furthermore 17 countries in Asia was analyzed with the same period. This study utilized quantitative approach with Ordinary Least Square (OLS) regression method. The results of 41 countries in the world data indicates that Foreign Direct Investment, Gross Domestic Product, Energy Consumption, and Meat Consumption significantlyaffect Environmental Qualities which measured by CO2 emissions. Whilst the results of 17 countries in Asia data implies that Foreign Direct Investment, Energy Consumption, and Electric Consumption significantlyaffect Environmental Qualities. However, Gross Domestic Product and Meat Consumption does not affect Environmental Qualities.

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