scholarly journals KOMUNIKASI DUA ARAH DAPAT MERESPON PELAKU UKM DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK

2018 ◽  
Vol 1 (2) ◽  
pp. 123-131
Author(s):  
Hiras Pasaribu ◽  
Asep Saefudin ◽  
Alp. Yuwidiantoro

Small and Medium Enterprises (SMEs) have limited resources, therefore it is necessary to mediate not only the understanding of taxation, but can help to develop business management, so that SMEs get the ease of developing the business and will have a positive impact on SME players. Thus Taxpayers will respond positively to tax pay compliance. This research will continue the development of SME governance. However, the first year of this study will first see the quality of education and understanding of the taxpayer, with the aim is, to determine the effect of the quality of extension services tax and tax understanding of the taxpayer compliance response. The method used is an eplanatory survey of 100 SMEs in Yogyakarta. To get data using questionnaire. By sending a questionnaire by post or e-mail, many respondents do not return it, then do it directly collect from the respondent. Data Testing is done by Partial Leas Squar (PLS) method. PLS does not assume any particular distribution for parameter estimation, so no parametric technique is required to test parameters. The result of this research conclude that the quality of service of tax service influence but very low to taxpayer compliance, while the understanding of taxpayer has a significant effect on taxpayer compliance.

2020 ◽  
Vol 3 (2) ◽  
pp. 43
Author(s):  
Nisa Hudani Nabila ◽  
Ninik Nur Kumairoh ◽  
Soesilawati Soema Atmadja

ABSTRAK   Dienis Beauty merupakan usaha online yang menjual produk masker kecantikan merk ternama  dan  memiliki  legalitas  resmi  dari  Badan  Pengawas  Obat  dan  Makanan (BPOM).  Permasalahan  yang  timbul yaitu  mengenai  kemasan  kurang  menarik yang dapat mengancam pengusaha tersebut apabila kualitas kemasan tersebut tidak segera dirubah dikarenakan dalam proses produksi kemasan nya masih menggunakan mesin manual dalam proses pengerjaannya. Kualitas kemasan produk dianggap penting mengingat interaksi pertama yang akan memikat minat konsumen untuk melakukan pembelian yaitu melalui tampilan luar produk yang dikenal dengan kemasan. Kegiatan penelitian ini bertujuan untuk memberikan informasi mengenai ideal nya suatu kualitas kemasan untuk menembus sebuah penjualan dan memberikan dampak positif bagi para pelaku Usaha Mikro,Kecil,dan Menengah (UMKM) agar tetap berdiri dan bertahan ditengah ketatnya persaingan.   Kata kunci : kualitas kemasan produk, penjualan, UMKM     ABSTRACT   Dienis Beauty is an online business that sells well-known brand beauty mask products and has official legality from the Food and Drug Supervisory Agency (BPOM). The problem that arises is regarding the packaging that is less attractive and can threaten the entrepreneur if the quality of the packaging is not changed immediately because in the production process the packaging still uses manual machines in the process. The quality  of  product  packaging  is  considered  important  considering  that  the  first interaction that will attract consumers to make a purchase is through the outer appearance of the product known as packaging. This research activity aims to provide information about the ideal quality of packaging to penetrate a sale and have a positive impact on Micro, Small, and Medium Enterprises (MSMEs) players in order to stand and survive in the midst of intense competition.   Keywords: quality of product packaging, sales, MSMEs


2015 ◽  
Vol 61 (3) ◽  
pp. 149 ◽  
Author(s):  
Edo Mahendra ◽  
Ubaidillah Zuhdi ◽  
Ratnawati Muyanto

This paper investigates the determinants of firm innovation in Indonesia. Using quality of local regulations index constructed by the Indonesia’s Regional Autonomy Watch (KPPOD) as measure of institutions, We found that better institutional quality at the local level was associated with more innovation and that firms experiencing major obstacle in access to finance were less likely to innovate. Access to finance is more critical for small and medium enterprises (SMEs) whereas institutional quality is more important for large firms. The positive impact of better institutions on innovation is asymmetrically distributed. Better local institutional quality disproportionately benefited non-constrained firms.AbstrakMakalah ini menyelidiki faktor-faktor penentu terjadinya inovasi pada perusahaan di Indonesia. Sebagai proksi kelembagaan digunakan variabel Peraturan Daerah yang dibuat oleh Komite Pemantuan Pelaksanaan Otonomi Daerah (KPPOD). Penelitian ini menemukan bahwa kualitas kelembagaan yang baik pada tingkat daerah erat kaitannya dengan tingkat inovasi yang lebih tinggi dan perusahaan-perusahaan yang mengalami kendala akses keuangan cenderung tidak melakukan inovasi. Faktor akses keuangan lebih menentukan bagi perkembangan inovasi perusahaan perusahaan kecil dan menengah sedangkan kualitas kelembagaan lebih menentukan bagi perusahaan besar. Dampak positif dari kelembagaan yang baik terhadap tingkat inovasi terdistribusikan secara asimetris dan faktor kelembagaan yang baik lebih berdampak positif terhadap perusahaan yang tidak mengalami kendala keuangan.Kata kunci: Akses Keuangan; Inovasi Perusahaan; Faktor Penentu Inovasi; Kesenjangan Inovasi; KelembagaanJEL classifications: O38; O53; G38


2021 ◽  
Vol 5 (2) ◽  
pp. 139-153
Author(s):  
Sitta Bayti Rahma ◽  
Fatma Ulfatun Najicha

The problem of inequality related to wages for workers in a society that we often encounter must be resolved. So, this study aims to determine the effectiveness of the application of the Labor Law on wages of Small and Medium Enterprises workers in the culinary sector in Batam, as well as to see the obstacles that occur in the implementation of wages of Small and Medium Enterprises workers in the culinary sector of Batam City. This reserach is empirical research that is based on events that have occurred in the field regarding the application of the law through a series of observations, interviews with competent government officials, small and medium enterprises in the culinary sector. This research shows that the wages received by most of the Small and Medium Enterprises workers in the culinary sector in Batam City are not feasible, such as the absence of a work agreement as mandated by the Labor Law. This can occur because the Manpower Law does not explicitly accommodate the interests of Small and Medium Enterprises workers in the culinary sector, then the government's lack of awareness in preparing skilled workers, and the low quality of education of workers.


2021 ◽  
Vol 5 (2) ◽  
pp. 154-168
Author(s):  
Nur Laily ◽  
Elza Syarief ◽  
Winda Fitri ◽  
Sudisno Sudisno

The problem of inequality related to wages for workers in a society that we often encounter must be resolved. So, this study aims to determine the effectiveness of the application of the Labor Law on wages of Small and Medium Enterprises workers in the culinary sector in Batam, as well as to see the obstacles that occur in the implementation of wages of Small and Medium Enterprises workers in the culinary sector of Batam City. This reserach is empirical research that is based on events that have occurred in the field regarding the application of the law through a series of observations, interviews with competent government officials, small and medium enterprises in the culinary sector. This research shows that the wages received by most of the Small and Medium Enterprises workers in the culinary sector in Batam City are not feasible, such as the absence of a work agreement as mandated by the Labor Law. This can occur because the Manpower Law does not explicitly accommodate the interests of Small and Medium Enterprises workers in the culinary sector, then the government's lack of awareness in preparing skilled workers, and the low quality of education of workers.


2021 ◽  
Vol 338 ◽  
pp. 01018
Author(s):  
Marcin Mirosław ◽  
Tomasz Mirosław ◽  
Jakub Deda ◽  
Adam Zawadzki

Electric vehicles are offered by many car companies. They are considered ecological, although in terms of power it depends on the energy system, in particular a source of power to charge cars. In case of the production version, and operation may be less or more for a wide meaning of environment. In the article, the authors will present the issues of ecological use of electric vehicles, comparing the combustion and electric environmental studies. An analysis of the common electric vehicle structures and their operation will be presented, in which the environmental performance of vehicles and their positive impact on the quality of life can be achieved or enhanced by a new approach to the design, production and servicing method [1-4]. Authors of final output products of production based on the concept of industry 4.0+ [5], where the final products are supplied by SMEs (Small and Medium Enterprises). The authors mention the business model [6] that stimulates the development of SME sales and the sharing of knowledge. In the described model of vehicle production, which can be extended to the manufacturing of small agricultural and municipal machines, new methods of design (using artificial intelligence) and production, including 3D printing and others, play an important role. The authors will present several technologies used in small-lot production and a forecast of their use.


Author(s):  
Mudasetia Hamid ◽  
Evy Rosalina Widyayanti

Yogyakarta is a city and the capital of Yogyakarta Special Region in Java, Indonesia. It is renowned as a center of tourism, education and culture. Yogyakarta is one of the foremost cultural centers of Java. This region is located at the foot of the active merapi vulcano. Yogyakarta is often called the main gateway to the Central Java as where it is geographically located. It stretches from Mount Merapi to the Indian Ocean. This province is one of the most densely populated areas of Indonesia. Yogyakarta is popular tourist destination in indonesia after Bali. These have attracted large number of visitors from across Indonesia and abroad to the city. This status makes Yogyakarta is one of the most heterogeneus cities in Indonesia. In edition, Yogyakarta has attracted large number of people to reside in this city for business. One of these comers is small entrepreneurs with their market munchies enterprise (specially a traditional snack trader). This business is one of famous business in Yogyakarta, we will find rows of pavement vendors selling market munchies. The students and tourists are their main target customers. Market munchies enterprise is part of small and medium enterprises SMEs as livelihood activities. SMEs has an important role in economic growth of Indonesia. Therefore, it is very important to develop and strengthen the micro enterprise empowerment. Micro enterprise empowerment is one of strategy to reduce the poverty rate in Indonesia. Major challenger in implement this program are that micro entrepreneurs are conventional and have satisfied with their revenue. It is very important to develop a comprehensive and sustainable micro enterprise empowerment which consist of strengthen the quality of human resources, maximize the government’s roles, empower the enterprise capital and strengthen the partnership and autonomous. Micro enterprise autonomy will contribute to the economic and investment climate. This will lead to establish an accountable enterprise both for the micro enterprise and customers which at the end will strengthen the development of the micro enterprise in Yogyakarta.Keyword: micro entreprise, human resources, government roles, capital, partnership and autonomous.


2021 ◽  
Vol 4 (2) ◽  
pp. 477-494
Author(s):  
Ali Idrus ◽  
Ade Maman

One of the solutions proposed by Badan Amil Zakat Nasional is to form Lembaga Pemberdayaan Ekonomi Mustahik which has the task of improving the quality of life of mustahik through its programs. So, the purpose of this study is to find out how the role of Lembaga Pemberdayaan Ekonomi Mustahik Badan Amil Zakat Nasional in improving the economic welfare of mustahik. This study uses qualitative research methods that produce descriptive data. Where this research is based on observations made by the author and then explained according to what the author observed in the field. The data collection that the researchers did was using the method of observation, documentary interviews, and other data. When the data has been collected, the researcher conducts an analysis and then draws conclusions from the analysis. The results of this study are Lembaga Pemberdayaan Ekonomi Mustahik BAZNAS plays a role in the development of micro, small and medium enterprises (MSMEs) and focuses on potential creative businesses, empowers by providing business development capital assistance, in accordance with the budget draft proposed by mustahik, and approved by LPEM BAZNAS. Keywords: The Role of LPEM BAZNAS, Mustahik's Economic Welfare


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jinqiang Wang ◽  
Yaobin Lu ◽  
Si Fan ◽  
Peng Hu ◽  
Bin Wang

PurposeThe purpose of the research is to explore how small and medium enterprises (SMEs) in central China achieve intelligent transformation through the use of artificial intelligence (AI). Because of unequal resource allocation, constraints on the intelligent transformation of SMEs in central China are different from those in economically and technologically well-developed coastal provinces. Hence, the authors focus on SMEs in central China to identify drivers of and barriers to intelligent transformation.Design/methodology/approachThe interview data were collected from 66 SMEs across 20 industries in central China. To verify the validity of the data collection method, the authors used two methods to control for retrospective bias: multi-level informants and enterprises' AI project application materials (Wei and Clegg, 2020). The final data were validated without conflicts. Next, the authors cautiously followed a two-step approach recommended by Venkatesh et al. (2010) and used NVivo 11.0 to analyze the collected text data.FindingsSMEs in central China are enthusiastic about intelligent transformation while facing both internal and external pressures. SMEs need to pay attention to both internal (enterprise development needs, implementation cost, human resources and top management involvement) and external factors (external market pressure, convenience of AI technology and policy support) and their different impacts on intelligent transformation. However, constrained by limited resources, SMEs in central China have been forced to take a step-by-step intelligent transformation strategy based on their actual needs with the technological flexibility method in the short term.Originality/valueConsidering the large number of SMEs and their importance in promoting China's economic development and job creation (SME Bureau of MIIT, 2020), more research on SMEs with limited resources is needed. In the study, the authors confirmed that enterprises should handle “social responsibility” carefully because over-emphasizing it will hinder intelligent transformation. However, firms should pay attention to the role of executives in promoting intelligent transformation and make full use of policy support to access more resources.


2021 ◽  
Vol 4 (1) ◽  
pp. 208
Author(s):  
Rahmat Kurniawan ◽  
Azhar Azhar

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.


2019 ◽  
Vol 11 (11) ◽  
pp. 59
Author(s):  
Nguyen Thi Kim Chi ◽  
Bui Van Can ◽  
Bui Minh Duc

Controlling the investment activities of company representatives helps to avoid inefficient investment activities. Shareholders will face with risks if manager’s decisions which not bring benefits to shareholders (according to agency theory). Studying the influence of corporate governance on investment has an important role in controlling investment activities of enterprises. Therefore, the authors analyze the impact of corporate governance on investment of small and medium enterprises (SMEs) in Vietnam from 2014 to 2018. With data collected from 480 small and medium enterprises in Vietnam. The results show that state-owned enterprises tend to invest less than non-state enterprises. Companies with manager is board chair and manager hold shares will make investing more. Revenue growth and financial leverage have a positive impact on investment. From the results of this study, the authors also make some recommendations to help control investment activities in the enterprise through corporate governance characteristics.


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