scholarly journals AN ANALYSIS OF FACTOR THAT INFLUENCE THE LEVEL OF KNOWLEDGE OF SMES ABOUT ACCOUNTING OF SMES (A CASE STUDI AT SMES IN SUBANG REGENCY)

Author(s):  
Virly Ramdhani ◽  
Sri Mulyati ◽  
Trisandi Eka Putri

The economy in Indonesia is dominated by small and medium enterprises (SMEs), so some opinion state that small and medium enterprises (SMEs) are able to increase nation’s economic system from both income and employment. Institute of Indonesia Chartered Accountants created a new Financial Accounting Standards (FAS) to facilitate SMEs in making financial reports that SAK EMKM (Micro Small and Medium Entities) made more simple than SAK ETAP. The research method undertaken by the author in this paper is quantitative descriptive method using multiple linear regression analysis tool, the survey was conducted to 100 respondents of SMEs in Subang district. The data used are ordinal and interval data. Statistical methods for testing the data author used the SPSS 22 program. By using multiple linear regression analysis obtained equation Y = 2,189 + 0,091X1 + 0,031X2 + 0,418X3 + 0,163X4 - 0,047X5 + 0,004X6 + e. From the research result, it is known that social environment and cultural environment and economic variables have significant effect to knowledge level of Accounting of SMEs, while education, information / mass media, experience, and age variables have no effect on knowledge level of Accounting of SMEs. These variables simultaneously affect the knowledge level of Accounting of SMEs.

Author(s):  
Ary Widdodo ◽  
Rustam Abd Rauf ◽  
Lien Damayanti

This research aims to determine the factors affecting micro small and medium enterprises (MSMEs) revenue of people’s business credit (KUR) receivers in Donggala Regency. Factors that allegedly influenced the income of MSMEs of KUR recipients include turnover, length of business, number of manpower and number of KUR.This research was conducted in December 2016 until January 2017 in Donggala Regency. The number of samples used are 43 debtors from Bank Nasional Indonesia (BNI), Bank Rakyat Indonesia (BRI) and Bank Mandiri. The sample is using snowball sampling method, and the data analyzed using Multiple Linear Regression Analysis. Based on the analysis result, it can be concluded that the factors that influence the revenue of MSMEsof KUR receiver are the turnover, the number of labor and the KUR number while the old factor of business does not affect the revenue of MSMEs receiving KUR


Author(s):  
Siti Nurmaliki ◽  
Setyo Riyanto

The study aimed to demonstrate changes in consumer behaviour, a competitive advantage over the performance of businesses, micro, small and medium enterprises (MSMEs) in the middle of the pandemic Covid-19. This study was conducted by spreading the questionnaire to 110 respondents. This research uses descriptive methods and quantitative approaches to see the influence between consumer behaviour, a competitive advantage over MSME performance. Data is processed using multiple linear regression analysis methods using the SPSS 16.0 application. The results showed that consumer behaviour, competitive advantage significantly impacted SME's performance in the middle pandemic Covid-19.


2011 ◽  
Vol 9 (2) ◽  
pp. 156
Author(s):  
Zainal Arifin

This study aims to identify patterns of spatial concentration of Small and Medium Enterprises in East Nusa Tenggara judging by the amount of labor and production as well as the factors that affect the employment period 2005-2009. Analysis tools used include: Spatial Analysis, Geographic Information Systems, and multiple linear regression. This study found that the distribution of Small and Medium Enterprises in East Nusa Tenggara is not evenly distributed geographically, when viewed from the employment and production quantities. In some  counties and cities experienced employment and production quantities are high, while some others were experiencing employment and production quantities are low. It also reinforced the results of multiple linear regression analysis with panel data with the result that all explanatory variables X1 (business units), X2 (investment), X3 (production) and X4 (raw materials) are able to explain to the employment of Small and Medium Industries in East Nusa Tenggara.


2020 ◽  
Vol 2 (2) ◽  
pp. 107-116
Author(s):  
Rizcky Ardiansyah ◽  
Rosida P Adam ◽  
Bakri Hasanuddin

The objective of the research is to find out and analyze the influence of product quality on decision-making, both simultaneously and partially. The research is verificative. The sample involves consumers of Agya car at PT. Hadji Kalla. The analysis tool used is multiple linear regression analysis. The result of regression equation from the study is -2.887 + 0,237 X1+ 0,220X2 + 0,217X3 + 0,319X4 + 0,166X5 + 0,418X6 + 0,140X7. Product Quality partially has significant to decision-making.                                 Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh Kualitas Produk keputusan menandai baik secara simultan maupun parsial. Penelitian ini merupakan penelitian verifikatif. sampel adalah konsumen Of Agya di PT. Hadji Kalla. Alat analisis yang digunakan adalah beberapa analisis regresi linear. Hasil persamaan regresi dari penelitian ini adalah -2,887 + 0.237 X1 + 0,220X2 + 0,217X3 + 0,319X4 + 0,166X5 + 0,418X6 + 0,140X7. Kualitas produk parsial memiliki signifikan untuk pembuatan keputusan.


Author(s):  
Khussnul Agestina ◽  
Ika Susilowati

This study aims to determine the effect of location, price, and product quality on  customer satisfaction of Hanna Kebab Kebumen. The problems raised in this study are the Analysis of the Influence of Location, price, and product quality on customer satisfaction of Hanna Kebab Kebumen, with the aim of knowing how much the influence of Location, Price, and Product Quality on Hanna Kebab Kebumen consumer satisfaction partially or simultaneously Sample data taken in this study are Hanna Kebab Kebumen consumers, amounting to 100 consumers as respondents. Instruments or data collection tools in this study were using questionnaires / questionnaires.  The data analysis tool used in this study is using multiple linear regression analysis. Data analysis techniques used include qualitative analysis and quantitative analysis consisting of validity test, reliability test, t test, F test, multiple linear regression analysis (Likert scale). ) Data were analyzed with the help of SPSS Release 22 for Windows.  From the results of the proof of the first hypothesis that the location partially has a significant effect on satisfaction. From the results of the second hypothesis that prices partially have a significant effect on satisfaction. From the results of the third hypothesis proving that product quality partially has a significant effect on satisfaction. From the results of the fourth hypothesis Location, Price, and Quality of Products simultaneously have a significant effect on satisfaction.  R Square determination coefficient value obtained 0.246 means that 24.6% satisfaction is influenced by the location variable, price, and product quality while the remaining 75.4% (100% -24.6%) is caused by other variables.


2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Karnila Ali

Method used in this research was explanatory survey. It was a quantitative research with service, product appeal, and customer satisfaction as the object. The research population was Eka Bumi Arta Bank Metro City customers with a total sample of 80 customers taken by accidental sampling technique. The decision making of the analysis-based research result was using multiple linear regression analysis. The research is to analyze the effect of service and product appeal on satisfaction of general credit customers at Eka Bumi Artha Bank Metro City. It was a descriptive qualitative research, a research procedure that produces descriptive data based on the result of quantitative analysis of research variables. Data collection techniques used were interview, documentation, and questionnaire. Analytical tool used was data quality analysis and multiple linear regression analysis. The conclusion is that the service analysis result has a significant effect on customer satisfaction. Product appeal has a significant effect on customer satisfaction. In addition, Service and Product Appeal simultaneously have a significant effect on customer satisfaction. It can be said that the independent variables have a positive and significant effect on customer satisfaction based on these results. Keywords : Service, Product Appeal, Customer Satisfaction.


2012 ◽  
Vol 2 (1) ◽  
pp. 9
Author(s):  
Slamet Prayogi Hatna Wijaya ◽  
Tina Sulistiyani

This study aims to determine how the influence of Earning per Share, Beta, Company Size, and dividends on stock prices LQ45 groups in Indonesia Stock Exchange, either simultaneously or partially. Factors to be the independent variable is the Earning per Share (EPS), beta (BETA), company size (SIZE), and dividends (DIV) and the dependent variable in this study is the stock price (Y). This study took data belonging to the group companies LQ45 of the year 2008-2010. Analysis tool used is Multiple Linear Regression Analysis performed using Classical Test Assumptions in advance. From the test results of Multiple Linear Regression Analysis using the  5%, it can be concluded that there is simultaneous influence of the EPS, BETA, SIZE, and DIV on stock prices. As for the partial regression analysis all influence on stock prices. Coefficient of determination of test results, obtained by the Adjusted R Square of 0,605.


2021 ◽  
Vol 2 (1) ◽  
pp. 174-178
Author(s):  
Hermanto ◽  
Roky Apriansyah ◽  
Yudha Remofa

This research was conducted on Micro, Small and Medium enterprises engaged in the business of Chips Onion/Banana Kecamatan Rengat. The sample in this research is consumers who shop at the business Chips Onion/Banana Kecamatan Rengat as many as 99 Samples. The type of data used in this research is primary data in the form of quantitative data was done by distributing questionnaires messages to consumers who shop. Analysis tools that the authors use is Multiple Linear Regression Analysis with a quantitative approach with the help of SPSS Software Version 21. The results of the research can be concluded that : (1) the Product is partially significant effect on Purchase Decisions on SMES in the district Rengat. (2) the Promotion is partially significant effect on SMES in the district Rengat. (3) Products and Promotions simultaneously have a significant effect on Purchase Decisions on SMES in the district Rengat.


2017 ◽  
Vol 2 (2) ◽  
pp. 314-321
Author(s):  
Nuzulul Fikri ◽  
Safrida Safrida ◽  
Romano Romano

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.


Author(s):  
Ajeng Rachma Pertiwi ◽  
Syaiful Iqbal ◽  
Zaki Baridwan

This study aims to empirically examine the effect of tax fairness and tax knowledge on tax compliance for Micro, Small and Medium Enterprises (MSMEs). Azmi and Perumal (2008) identified five of tax fairness dimensions: general fairness, exchanges with the government, special provisions, tax rates structure, and self-interest. Tax knowledge related to tax calculation, tax payment, and tax reporting. This study used a survey method by distributing the questionnaire. The sample used was Micro, Small and Medium Enterprises (MSMEs) in Malang city through the cluster random sampling method. The data obtained were 107 respondents who were processed with the help of SPSS 24. Two regression analyses used in this study are multiple linear regression analysis and simple linear regression analysis. The results of the study using multiple linear regression analysis showed that the three dimensions of tax fairness that affect MSMEs compliance are general fairness, tax rates structure, and self-interest. The results from the simple linear regression analysis show that tax knowledge influences MSMEs' compliance.


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