scholarly journals INSENTIF PAJAK, BANTUAN STIMULUS PEMERINTAH PADA KINERJA USAHA MIKRO KECIL MENENGAH DI KABUPATEN BOYOLALI

2021 ◽  
Vol 9 (1) ◽  
pp. 133-144
Author(s):  
Dwi Septi Lestari ◽  
Siti Nurlaela ◽  
Riana R Dewi
Keyword(s):  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Tax Incentives ◽  
Economic Life ◽  
Primary Data ◽  
Economic Activities ◽  
The Public ◽  
Corona Virus ◽  
Independent Variable ◽  
Medium Enterprises

The world was in an uproar with the outbreak of a new virus in early 2020, namely the corona virus (SARS-CoV). It is called Corona virus during the 2019 period (COVID-19). Covid-19 is a contagious disease and this transmission causes public concern, thus affecting their social and economic life. Government policies appeal to the public to social distancing and isolate themselves at home. The small, micro and medium enterprises (UKM) sector has an important role in maintaining local and government economic activities. The objective of this research is to determine the effect of tax incentives and government stimulus assistance on the performance of UMKM in Boyolali Regency. The population in the research is all people in Boyolali who have micro, small and medium enterprises (UMKM) with the random sampling method and the number of samples is 93. The research used primary data. The method to determine the effect between the independent variable and the dependent variable is the research instrument test, classical assumption test, and multiple regression analysis tests using SPSS 23 version. Based on the research, the results show that tax incentives and government stimulus assistance affect the performance of UMKM in the Boyolali regency.

scholarly journals Pengaruh Persepsi, Tingkat Pendidikan, dan Sosialisasi Terhadap Penerapan SAK EMKM Pada UMKM Wilayah Kota Surabaya

2018 ◽  
Vol 12 (2) ◽  
pp. 112
Author(s):  
Galuh Artika Febriyanti ◽  
Agung Sri Wardhani
Keyword(s):  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Financial Accounting ◽  
Primary Data ◽  
Negative Effect ◽  
Convenience Sampling ◽  
Medium Enterprises ◽  
Cash Basis ◽  
Positive Effect

The perpetrators of MSMEs generally do not use the standards applicable in the preparation of financial statements. MSME financial statements often use cash basis taken from daily cash mutation sources. The Indonesian Institute of Accountants seeks to contribute to overcome the constraints of MSMEs in the preparation of financial statements by issuing the Financial Accounting Standards of Micro Small and Medium Enterprises (SAK EMKM) and effective from 1 January 2018. SAK EMKM is simple to be implemented easily by MSMEs. The Financial Statements according to SAK EMKM are prepared on the accrual basis. The research took 50. MSMEs in Surabaya using convenience sampling method. The data used are primary data obtained through questionnaires. This study aims to finding out the hypothesis that the perception of MSMEs in Surabaya against the application of EMKM IFRS had an effect on the application of EMKM IFRSs, testing the education level hypothesis of MSMEs in Surabaya had an effect on the application of EMKM IFRSs, and tested the hypothesis of SAK EMKM dissemination in Surabaya. application of SAK EMKM. The results showed that partially the perception of MSMEs entrepreneurs has a positive effect on implementation SAK EMKM while the level of education and sozialization has a negative effect.

scholarly journals The consequence of corona-virus (covid-19) on e-business in Pakistan

2020 ◽  
Vol 9 (3) ◽  
pp. 612
Author(s):  
Muhammad Waqas Ashraf ◽  
Dr. Khalid Latif ◽  
Qaisar Maqbool Khan ◽  
Jahangir Jabbar
Keyword(s):  
Negative Impact ◽  
Small And Medium Enterprises ◽  
Government Support ◽  
Small Scale ◽  
Human Beings ◽  
Economic Activities ◽  
Business World ◽  
Research Survey ◽  
Corona Virus ◽  
Medium Enterprises

This study investigates the consequences of Corona-virus (COVID-19) on the online business in Pakistan. COVID 19 changed the business world operations and procedures drastically. The new business norms evolved, and the human beings learned new practices for their behavior and business conduct. Developed nations like USA, UK, Italy suffered collapse of health care and economic activities. COVID-19 impacted all businesses including E-Business but the e-business is among few who got dual impact as most of the business activities are moving from physical to online that is e-business but due to the lock down e-businesses are not able to get the items on time. Small and medium enterprises (SMEs) and local business-es in Pakistan incurred huge losses due to the lock down and lack of facilities in developing countries like Pakistan. Some of the small-scale business permanently closed due to the COVID-19. E-Business also faces these terrible conditions in Pakistan due to the lack of government support and awareness. Many E-Commerce business imports product from China so that is the reason it is assumed that the Pakistani E-Business harshly effected by the COVID-19. This research survey shows that the COVID-19 has a negative impact on the e-Business in Pakistan.  

scholarly journals THE HALAL AWARENESS AND HALAL LABELS: DO THEY DETERMINE PURCHASE INTENTION? (STUDY ON SME’s BUSINESS PRACTITIONERS IN GRESIK)

2019 ◽  
Vol 2 (1) ◽  
pp. 16
Author(s):  
Kholis Amalia Nofianti ◽  
Siti Nur Indah Rofiqoh
Keyword(s):  
Statistical Analysis ◽  
Linear Regression ◽  
Purchase Intention ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Causative Relationship ◽  
Independent Variable ◽  
Business Practitioners ◽  
Medium Enterprises ◽  
The Relationship

This study aims to determine the relationship between halal awareness and halal labels certification on product purchase interest on Small and Medium Enterprises (SME’s) Business Practitioners in Gresik. Data collection is done by using a questionnaire filled by 52 respondents selected by purposive sampling method. All statistical analysis carried out with SPSS 22. The causative relationship between each independent variable, namely halal awareness and halal label on the dependent variable, namely purchase interest is determined by multiple linear regression. The simultaneous link between all variables on purchase intention is obtained significant results. The parsial test concludes that there was an influence of halal awareness on halal labels.On the parsial analysis of halal awareness and halal labels had a positive significant effect on purchase interest.

scholarly journals The Effect of Tax Incentives Practices on Sustainability of Micro, Small and Medium Enterprises in Ethiopia During the Outbreak of Corona Virus Pandemic

2020 ◽  
Author(s):  
Kanbiro Deyganto Orkaido ◽  
Bekele Youna Beriso
Keyword(s):  
Small And Medium Enterprises ◽  
Tax Incentives ◽  
Primary Data ◽  
Positive Contribution ◽  
Tax Rate ◽  
Tax Incentive ◽  
Tax Allowance ◽  
Accelerated Depreciation ◽  
Medium Enterprises ◽  
Tax Holiday

Abstract Purpose: The aim of this study was to identify the effect of tax incentive practise on sustainability of MSMEs during outbreak of corona virus pandemic in Ethiopia. Design/methodology/approach: In order to achieve this objective, the researchers have employed quantitative research approach with explanatory research design in which six hypotheses have been tested. The primary data was collected from 300 respondents using structured questionnaires. Multiple regression model was employed to identify the effect of tax incentives on sustainability of MSMEs in Ethiopia. Findings: According to the regression analysis, this study revealed that tax holiday, tax allowance, reduction in tax rate, accelerated depreciation, loss carry forward and tax exemption have positive and statistically significant effect on the sustainability of the MSMEs. Based on the finding of the study was concluded that the existence of tax incentive practice has positive contribution to sustainability of the micro, small and medium sized enterprise.Research limitations/implications: The current study was geographically focus on Ethiopia by considering the micro, small and medium sized enterprises sector. The subject wise was focused on the effect of the tax incentives:(tax holiday, tax allowance, tax exemption, and accelerated depreciation, reduction in tax rate, and loss carry forward) and on the sustainability of MSMEs. The study used primary data which is limited to a year of 2020. It might be improved in the future if other researchers incorporate large firms in the country and uses secondary data for analysis. Practical implications: To survive, micro, small and medium scale enterprises need the support from the government in the form of tax incentives. The role of tax incentives in enhancing the growth of micro, small and medium sized enterprises is very significant on the sustainability of MSMEs as well as the economy as a whole. Hence, the findings and recommendations of the current study might serve as an ingredient and be informative to the policy makers on MSMEs sector. It might also give a general insight to the policy makers, academician and professional groups of society and the public at large with regard to the role of effect of tax incentives on the sustainability and growth of MSMEs during outbreak of coronavirus.Originality/value: This study contributes to empirical evidence about the effect of tax incentives practices on sustainability of micro, small and medium enterprises in Ethiopia by considering tax incentive practice in terms of tax holiday, tax allowance, reduction in tax rate, accelerated depreciation, loss carry forward and tax exemption. As tax incentives theories supported the findings of this study, we have concluded that tax incentive practices provided by government have positive contribution for the sustainability and growth of micro, small and medium sized enterprises in Ethiopia

Analisis Faktor Yang Berpengaruh Terhadap Pertumbuhan Usaha Pelaku Usaha Kecil

2019 ◽  
Vol 14 (2) ◽  
Author(s):  
Dian Retnaningdiah
Keyword(s):  
Random Sampling ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Regression Result ◽  
Validity And Reliability ◽  
Global Business ◽  
Business World ◽  
Independent Variable ◽  
Medium Enterprises ◽  
Special Region

The challenges of global business world will give impacts on enterprises in Indonesia, involving Micro Small and Medium Enterprises. The objective of this research is to find out the effect of Islamic micro finance towards the development of MSMEs in Sleman, Special Region of Yogyakarta. The 30 people of respondents are selected by using purposive random sampling method. Validity and reliability tests give a result in which each answered question is valid and reliable. Analytical regression result shows that Islamic micro finance variable has a siginificant impact on enterprises’ development. This is showed by the independent variable significance score that is lower than the used alpha (5%).

scholarly journals Ketertarikan dan Persepsi Mahasiswa Fakultas Ekonomika dan Bisnis untuk Bekerja di Usaha Kecil Menengah

2018 ◽  
Vol 11 (1) ◽  
pp. 33
Author(s):  
Etni Marliana
Keyword(s):  
Business School ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Primary Data ◽  
Rank Test ◽  
School Students ◽  
Signed Rank ◽  
Signed Rank Test ◽  
Medium Enterprises ◽  
Large Enterprises

Small and Medium Enterprises (SMEs) has exceptionally important role in Indonesian economic development. However, SMEs is facing some challenges due to lack of qualified human resources to work in this sector. This research is designed to identify the perception of business school students in working with SMEs. Futhermore, it also shows how SMEs is perceived to offer the job factors that are important for the students to dertermine a job. The sampling method used was purposive sampling method. The data were collected by primary data collection through questionnaires. Data analysis was performed with Wilcoxon Signed Rank Test. The result showed that business school students are less attracted to work with SMEs compare to large enterprises. Furthermore, students perceive that SMEs are better than large enterprises only interms of quality and managerial relationship, authority, and involvement in decision making. It is also perceived by the students that compare to large enterprise SMEs offer less job factors that are viewed to be important to determine a job.

scholarly journals Faktor-faktor yang mempengaruhi penggunaan aplikasi online pada pelaku usaha mikro kecil dan menengah di Kota Jambi

2021 ◽  
Vol 16 (2) ◽  
pp. 255-266
Author(s):  
Etik Umiyati ◽  
Erni Achmad
Keyword(s):  
Small And Medium Enterprises ◽  
Sampling Technique ◽  
Digital Economy ◽  
Primary Data ◽  
Technological Advances ◽  
Information Technology Training ◽  
Independent Variable ◽  
Medium Enterprises ◽  
The City ◽  
Economic Use

Digital developments make micro, small and medium enterprises must adjust to technological advances. the adoption of digital economic use of MSME actors is still relatively low. This is caused by several factors. The purpose of this study is to analyze the factors that influence the use of digital economy in SMEs in the City of Jambi. This study uses primary data with a purposive random sampling technique. The number of samples is 105 respondents. The analytical tool used is binary logit regression. Dependent variables are business actors who use digital (score = 1) and those who do not use digital (score = 0). The independent variable is household characteristics and business characteristics. From the results of the study obtained factors that influence MSMEs in using the digital economy are business type variables, information technology training, partnerships, age, education level and internet network.  

scholarly journals PERANAN CREDIT UNION SEBAGAI LEMBAGA PEMBIAYAAN MIKRO Studi Kasus: Pada Usaha UMKM Di Desa Tumbang Manggo Kecamatan Sanaman Mantikei, Kabupaten Katingan, Provinsi Kalimantan Tengah Tahun 2013

MODUS ◽  
2016 ◽  
Vol 26 (2) ◽  
pp. 157
Author(s):  
Monica Carollina ◽  
Ag Edi Sutarta
Keyword(s):  
Venture Capital ◽  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Credit Union ◽  
Primary Data ◽  
Working Capital ◽  
The Public ◽  
Medium Enterprises

The role of supporting institutions in the capital in Tumbang Manggu is needed, especially for the small and medium enterprises to obtain loans used for working capital. The main problem that dalam membuka venture capital is limited existence. This study aims to determine the role of Credit Union in TPK Tumbang Manggo, Central Kalimantan as a fnancing institution for micro-enterprises. The data used in this research is secondary data and primary data. Secondary data were obtained f rom the Credit Union TPK Tumbang Manggo and Inkopdit. The primary data obtained through interviews and questionnaires. The analysis used in this research using descriptive analysis. Based on the results of CU not only act as a fnancial institution to assist the public in obtaining funds for venture capital but also as a depository institution money and providers of education and training for their members. It is most infuenced the decision of the respondent in choosing CU as a fnancial institution is the ease in obtaining a loan (20.205%), satisfactory service (20.205%), and ease in obtaining a loan (20.205%). Credits obtained from CU most used by respondents as working capital as much as 80%.Keywords: Credit Union, Credit Union Role, Tings that Afect Decisions, Credit Allocation

scholarly journals Appraisal of Factors Influencing Small and Medium Enterprises (SMES) in Textile Sub-sector in Yoruba Land, Southwest Nigeria

2019 ◽  
pp. 1-9
Author(s):  
T. S. Kareem ◽  
K. O. Oyeniyi ◽  
F. A. Ajiboye
Keyword(s):  
Small And Medium Enterprises ◽  
Sampling Technique ◽  
Primary Data ◽  
Motivating Factors ◽  
Economic Activities ◽  
Factors Affecting ◽  
Factors Influencing ◽  
Job Opportunities ◽  
Southwest Nigeria ◽  
Medium Enterprises

SMEs in the textile sub-sector are the main players in domestic economic activities, especially as providers of job opportunities for unemployed youths. However, the sector has been devilled by the high influx of counterfeit and smuggled goods which have resulted in low patronage of Nigerian-made textiles materials. This study, therefore, seeks to appraise the factors influencing SMEs in the textile sub-sector in Yoruba Land, Southwest, Nigeria. Purposive sampling technique was employed to select 50 indigenous textile entrepreneurs from Iseyin, Oyo State, Nigeria. The study employed primary data, sourced through structured questionnaire Descriptive statistics such as frequency, simple percentage, and mean were used to analyze the data. Results reveal that the major motivating factors are; employment generation, to have control over life, opportunity to create a fortune, high job security, and impressive profit attraction. Results also reveal that the high influx of counterfeit and smuggled goods are most factors affecting the performance of SMEs in textiles in Nigeria. Subsequently, the study recommends that the federal government should earmark a substantial amount to bail out the SMEs in the textile sub-sector and also to ban the importation of textiles. This will ultimately drive many young graduates into the sector.

scholarly journals THE EFFECT OF PROMOTION AND PRODUCT QUALITY THROUGH PURCHASE DECISION ON THE CUSTOMER SATISFACTION OF BOHEMIAN PROJECT.ID PRODUCTS

2020 ◽  
Vol 6 (1) ◽  
pp. 55-72
Author(s):  
Haikal Aulia Rahman ◽  
Arifin Sitio
Keyword(s):  
Customer Satisfaction ◽  
Product Quality ◽  
Purchase Intention ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Secondary Data ◽  
Primary Data ◽  
Purchase Decision ◽  
Analysis Method ◽  
Medium Enterprises

This study aims to determine the effect of promotion and product quality through purchase intention on customer satisfaction of Bohemianproject.id products. The research conducted in Bandung on SMEs (Small and Medium Enterprises) named Bohemianproject.id. Research data is primary data from questionnaires and secondary data. The sampling method used was probability sampling. Questionnaires were distributed to 100 customers who had purchased Bohemian project. id’s products. The analytical method used is the path analysis method. The results showed that promotion, product quality through purchase intention are having a significant influence on product customer satisfaction from Bohemianproject.id. In-depth research in other business fields can be done to ensure other variables that affect customer satisfaction, this can help SMEs to make strategies and reduce failure to build a business.

Sign in / Sign up

Export Citation Format

Share Document