Analisis Pemahaman Pajak dan Keadilan Pajak Terhadap Kepatuhan Wajib Pajak Usaha Mikro dan Kecil di Kota Palembang

This study aims to determine whether the variable tax fairness and understanding of taxes can affect the taxpayer compliance of Micro and Small Enterprises in the city of Palembang. The theory used in this research is attribution theory. The population in this study were all Micro and Small Enterprises in the city of Palembang. The sampling technique uses purposive sampling. The data analysis technique used is multiple regression analysis used to determine the effect of tax fairness variables and understanding of taxes on tax compliance of Micro and Small Businesses in Palembang. The results obtained indicate that the tax fairness variable does not affect the taxpayer compliance of Micro and Small Enterprises in fulfilling the obligations of their tax, while understanding of taxes affects the taxpayer compliance of Micro and Small Enterprises in fulfilling the obligations of their tax

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Antecedents of the Utilization of Social Media and its Impact on Micro and Small Enterprises Performances

Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) ◽

10.21009/jpeb.007.2.3 ◽

2019 ◽

Vol 7 (2) ◽

pp. 120-128

Author(s):

Yulia Sari ◽

Amir Hidayatulloh

Keyword(s):

Social Media ◽

Operating Performance ◽

Sampling Technique ◽

Sales Performance ◽

Small Enterprises ◽

Marketing Performance ◽

Analysis Technique ◽

Micro And Small Enterprises ◽

Positive Effect ◽

Special Region

This study aimed to analyze the antecedents of the utilization of social media for MSEs and its impact on performances. Performances such as; service performance, sales performance, marketing performance, internal operating performance and innovation performance. The population in this study were MSEs in the Special Region of Yogyakarta, the sampling technique used in this study was purposive sampling with criteria of (1) MSEs locationed in Sleman Regency and (2) MSEs which use social media (Faceebook, Instagram) for marketing purposes. Respondents in this study amounted to 100 MSEs. WarpPLS used for data analysis technique. The results showed that the utilization of social media by MSEs was influenced by interactivity, cost effectiveness and compatibility. Meanwhile, trust does not affect the utilization of social media. The utilization of social media by MSEs has a positive effect on each performances.

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PENGARUH ORIENTASI KEWIRAUSAHAAN DAN KEUNGGULAN BERSAING TERHADAP KINERJA USAHA MIKRO KECIL DI KOTA PADANG

Jurnal Ecogen ◽

10.24036/jmpe.v2i2.7313 ◽

2019 ◽

Vol 2 (2) ◽

pp. 206

Author(s):

Mentari Ritonga ◽

Yulhendri Yulhendri

Keyword(s):

Competitive Advantage ◽

Sampling Technique ◽

Small Enterprises ◽

Distributed Data ◽

Validity And Reliability ◽

Analysis Technique ◽

Food And Beverage ◽

Micro And Small Enterprises ◽

Research Populations ◽

Distributed Data Analysis

This study aims to reveal how entrepreneurship orientation and competitive advantage affect the performance of micro and small enterprises of food and beverage in Padang City. The type of this research is descriptive and associative research. In this study, the research populations are 694 entrepreneurs of micro and small enterprises of food and beverage in Padang City. The Two Stage Cluster Random Sampling technique is used to determine the sample and the result obtained are 54 people in total. The technique of collecting data is by using questionnaires which are tested first by testing the validity and reliability before being distributed. Data analysis technique used in this study is Path Analysis. The results of this study indicate that entrepreneurship orientation significantly affects competitive advantage, entrepreneurship orientation significantly affects performance of micro and small enterprises, and competitive advantage significantly affects performance of micro and small enterprises.Keywords: Entrepreneurship Orientation, Competitive Advantage, Micro and Small Enterprises Performance

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Impact of Interorganisational Learning Factors on the Performance of Micro and Small Businesses

Journal of Information & Knowledge Management ◽

10.1142/s0219649221500027 ◽

2021 ◽

Vol 20 (01) ◽

pp. 2150002

Author(s):

Abimael Magno do Ouro-Filho ◽

Maria Elena Leon Olave ◽

Ikaro Daniel de Carvalho Barreto

Keyword(s):

Small Businesses ◽

Complex Model ◽

Structural Equations ◽

Survey Method ◽

Small Enterprises ◽

First Order ◽

Micro And Small Enterprises ◽

Learning Factors ◽

The City ◽

First Order Variables

The aim of this study is to analyse the influence of interorganisational learning factors on the performance of Micro and Small Enterprises (MSEs) participating in a Local Productive Arrangement (LPA) network; specifically, the clothing arrangement located in the city of Santa Cruz do Capibaribe, in the state of Pernambuco, Brazil. Three aspects were analysed in the performance of the MSEs: cooperation, innovation, and market. For this, a quantitative survey method was employed, with a sample of 301 respondents, analysed through the modelling of structural equations of the PLS type. The results indicate a complex model with the variable interorganisational learning characterised as being of second order, as it is filled by first-order variables of reflexive characteristic, which obtained validation in the measurement and structural assumptions. The model suggests that interorganisational learning positively influences the performance of cooperation, innovation, and market of the MSEs that constitute the LPA.

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Determinants of the continuous operations of micro and small enterprises during COVID-19 pandemic in Ethiopia

Journal of Innovation and Entrepreneurship ◽

10.1186/s13731-021-00187-z ◽

2021 ◽

Vol 10 (1) ◽

Author(s):

Erstu Tarko Kassa

Keyword(s):

Regression Analysis ◽

Sampling Technique ◽

Small Enterprise ◽

Primary Data ◽

Small Enterprises ◽

Economic Factors ◽

Cross Sectional ◽

Correlation And Regression Analysis ◽

Micro And Small Enterprises ◽

Cross Sectional Design

AbstractThe main objective of this study is to assess determinant factors for the continuous operations of micro and small enterprises during COVID-19 pandemic. The study adopted a cross-sectional design, with both descriptive and explanatory research design. To achieve the objectives of the study, 276 respondents were selected from 890 micro and small enterprise owners. The sample of the study was selected through proportional stratified random sampling technique from the business types (manufacturing, construction, urban agriculture, service and trade). To collect the primary data, questionnaires were dispatched to owners/operators of micro and small enterprises. The collected data were analyzed through descriptive, correlation and regression analysis techniques. The finding of the study revealed that people and administrative factors, regulatory factors, economic factors, partnerships, leadership of owner have a positive relationship to micro–small enterprise continuous operations during COVID-19 pandemic with the value of r = 0.457, 0.558, 0.572, 0.519 and 0.654, respectively. The study regression analysis result assured that partnership, economic factors, and leadership of the owner has a positive statistical significant effect on the continuous operations of the micro and small enterprise during COVID-19 pandemic with the value of (p < 0.05). The researcher recommended that strenghtening partnership with stakeloders and excersing best leadership practices are essential to ensure the continuous operations of the micro and small enterpreses.

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The Effect of Entrepreneurship Orientation and Competitive Advantage to Micro and Small Enterprises of Food and Beverage in Padang City.

10.31227/osf.io/5xhb7 ◽

2018 ◽

Author(s):

Mentari Ritonga ◽

Yulhendri

Keyword(s):

Competitive Advantage ◽

Sampling Technique ◽

Small Enterprises ◽

Distributed Data ◽

Validity And Reliability ◽

Analysis Technique ◽

Food And Beverage ◽

Micro And Small Enterprises ◽

Research Populations ◽

Distributed Data Analysis

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Influence of Gender, Emotional and Spiritual Intelligence on the Level of Accounting Understanding

Journal of Humanities, Social Science, Public Administration and Management (HUSOCPUMENT) ◽

10.51715/husocpument.v1i2.60 ◽

2021 ◽

Vol 1 (2) ◽

pp. 77-84

Author(s):

Ayu Indira Dewiningrat ◽

Jonathan Jacob Paul Latupeirissa

Keyword(s):

Emotional Intelligence ◽

Regression Analysis ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Spiritual Intelligence ◽

Accounting Students ◽

Analysis Technique ◽

Level Of Understanding ◽

The City

Understanding of accounting is someone who is clever and understands accounting properly. Accounting is a process of recording, classifying, summarizing, processing and presenting data, transactions and events related to finance so that it can be used by people who use it easily understood for making decisions and for other purposes. This study aims to determine the effect of gender, emotional intelligence and spiritual intelligence on the level of accounting understanding of students majoring in accounting at private universities in the city of Denpasar. Samples were taken by purposive sampling technique as many as 376 accounting students. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that the gender variable affects the level of accounting understanding with a significance value of 0.000 < 0.05 , the emotional intelligence variable has no effect on the level of accounting understanding with a significance value of 0.74> 0.05, the spiritual intelligence variable has no effect on the level of understanding. Accounting with a significance value of 0.663> 0.05.

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ANALISIS FAKTOR YANG MEMPENGARUHI OMZET USAHA MIKRO BINAAN LEMBAGA AMIL ZAKAT DOMPET DHUAFA JAWA TIMUR

Jurnal Ekonomi Syariah Teori dan Terapan ◽

10.20473/vol7iss202011pp2119-2132 ◽

2020 ◽

Vol 7 (11) ◽

pp. 2119

Author(s):

Ardhito Yoga Rasena ◽

Ilmiawan Auwalin

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Sampling Technique ◽

Small Enterprise ◽

Small Enterprises ◽

Analysis Technique ◽

Approach Method ◽

Convenience Sampling ◽

And Training

ABSTRAKTujuan dari penelitian ini adalah untuk melihat pengaruh dari bantuan dana CSR pelatihan, lama usaha, dan usia terhadap omzet usaha mikro binaan Dompet Dhuafa Jawa Timur. Penelitian ini menggunakan model pendekatan kuantitatif. Teknik pengambilan sample yang digunakan dalam penelitian ini yaitu Convenience Sampling yaitu melakukan survei pada responden yang dapat dihubungi, metode ini dipilih karena survei dilaksanakan ketika ada pembatasan sosial terkait dengan merebaknya COVID-19. Teknik pengumpulan data dikumpulkan melalui angket, dokumentasi, dan wawancara. Sedangkan untuk teknik analisis data yang dipakai adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa bantuan dana CSR, pelatihan, lama usaha, dan usia secara parsial maupun simultan memiliki pengaruh yang signifikan terhadap omzet usaha mikro binaan LAZ Dompet Dhuafa Jawa Timur. Hasil penelitian menunjukkan nilai Adjusted R-Square sebesar 0.811 yang berarti 81.1% omzet usaha mikro binaan LAZ Dompet Dhuafa Jawa Timur dipengaruhi oleh bantuan dana CSR, pelatihan, lama usaha, dan usia. Kata Kunci: Bantuan dana CSR, pelatihan, lama usaha, usia, omzet usaha mikro Dompet Dhuafa, Analisis regresi berganda ABSTRACTThe purpose of this paper is to analyze the influence of funding assistance of CSR, training, business age and also entrepreneurs age on the revenue of small enterprises guided by Dompet Dhuafa in east Java. This paper uses quantitative approach method. The sampling collection technique used is convenience sampling technique which is surveying respondents who can be contacted due to the spread of COVID-19. Data collection techniques were collected through a questionnaire, documentation, and interview. While for the data analysis technique used is multiple regression analysis. The results show that funding assistance of CSR and training partially or simultaneously have a significant influence on the revenue of small enterprises guided by Dompet Dhuafa in East Java. The results of this paper show that the value of Adjusted R-Square is 0.811 which means that 81.1% of the revenue of small enterprises guided by Dompet Dhuafa in East Java is affected by funding assistance of CSR, training, business age, and entrepreneurs age Keywords: Funding assistance of CSR, training, business age, entrepreneurs age, turnover of small enterprise guided by Dompet Dhuafa, multiple regression analysis

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Peranan Ketua Pengurus dan Manajer Dalam Penyusunan dan Penerapan Laporan Keuangan Berbasis SAK ETAP Pada Koperasi di Kota Palembang

Akuntansi dan Manajemen ◽

10.30630/jakmenpnp.14.2.180 ◽

2019 ◽

Vol 14 (2) ◽

pp. 119

Author(s):

Riza Syahputera ◽

Martha Rianty

Keyword(s):

Data Analysis ◽

Sampling Technique ◽

Financial Statements ◽

Significant Positive Effect ◽

Analysis Technique ◽

Regression Test ◽

Using Data ◽

The City ◽

Positive Effect

AbstractThis study aims to determine the effect of the role of the Chairperson and Cooperative Manager in the preparation and application of Financial Statements based on SAK ETAP in cooperatives in the city of Palembang. This research is a quantitative study using data obtained from questionnaires and measured using a Likert scale. The sampling technique used is purposive sampling. The sample used in this study was the Chairperson of the cooperative and the manager of the cooperative in the city of Palembang. The cooperatives studied were 203 cooperatives. The data analysis technique used is multiple linear regression test. The results showed that the role of cooperative leaders and managers had a significant positive effect on the preparation and application of SAK ETAP-based financial statements.Keywords : chairman, manager, SAK ETAP, cooperative

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Pengungkapan Corporate Social Responsibility (CSR) dan Kinerja Keuangan Perusahaan dengan Pengungkapan Anti Korupsi sebagai Variabel Moderasi

Akmenika: Jurnal Akuntansi dan Manajemen ◽

10.31316/akmenika.v16i2.393 ◽

2019 ◽

Vol 13 (2) ◽

Author(s):

Arief Hidayatullah Khamainy ◽

Dessy Novitasari Laras Asih

Keyword(s):

Regression Analysis ◽

Financial Performance ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Analysis Technique ◽

Study Population ◽

Csr Disclosure ◽

Corporate Social ◽

The Impact

The research was carried out to find the influence of training material and methods of training toward workability. The study was conducted respectively from an employee of PD BPR Bantul Yogyakarta. The purpose of this research is expected to be useful for stakeholders in seeing CSR disclosure in the company in testing and analyzing its effect on the company's financial performance and with the presence of anti-corruption exposure, whether it will strengthen the impact of CSR disclosure on the company's financial performance. The study population in this study were all mining companies registered on the Indonesia Stock Exchange in 2016-2018 with a total of 63 companies. The research sample was taken using a random sampling technique that was calculated by the Slovin formula so that 54 samples were obtained for analysis. Linear Regression Analysis and Moderation Regression Analysis were chosen as the analysis technique used in this study. The results show that CSR disclosure does not affect the company's financial performance, and anti-corruption disclosure does not affect the relationship between the two.

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PENGARUH KUALITAS LAYANAN DAN CITRA PERUSAHAAN TERHADAP KEPUASAN NASABAH PT. BANK PERKREDITAN RAKYAT GRACIA MANDIRI BEKASI TIMUR

Jurnal Manajemen Bisnis Krisnadwipayana ◽

10.35137/jmbk.v6i1.170 ◽

2018 ◽

Vol 6 (1) ◽

Author(s):

Dr. Iwan Kurniawan Subagja, SE., MM.

Keyword(s):

Quality Of Service ◽

Regression Analysis ◽

Customer Satisfaction ◽

Small Businesses ◽

Sampling Technique ◽

Corporate Image ◽

Business World ◽

Long Period ◽

Number Of Customers

In the current era of globalization the level of competition in the business world becomes increasingly tight. Many are doing small businesses that require capital, or small businesses that are developing to increase the ability of an increasing economy. This relates to one of the most important objectives and should be undertaken by all types of business: maintaining the viability of the company over a long period of time (going concern), business activities sometimes, visiting some things with competition to gain additional capital. This also makes it a challenge for bank companies to showcase their brand and quality of service that is superior and satisfactory to the purpose and number of customers. This study aims to describe the quality of service and corporate image to customer satisfaction PT. Bank Perkreditan Rakyat Gracia Mandiri Bekasi Timur. Samples and this research lied 100 respondents with sampling technique purposive sampling. The method of analysis used are description and regression analysis. The results showed that the quality of service and corporate image include customer satisfaction.

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