scholarly journals Analisis Penerapan Pajak Penghasilan Usaha Mikro Kecil dan Menengah

2019 ◽  
Vol 2 (1) ◽  
pp. 11-19
Author(s):  
Barita Sormin ◽  
Syamsuri Rahim
Keyword(s):  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Income Taxes ◽  
The Other ◽  
Analysis Method ◽  
Indonesian Government ◽  
Interactive Model ◽  
Model Research ◽  
Before And After ◽  
Medium Enterprises

This research aimed to: (1) To obtain and analyse application of Indonesian Government Act No. 23 of 2018 about increasing level of Micro Small and Medium Enterprises taxpayers who apply in South Makassar and North Makassar Tax Office, (2) to obtain and analyse application of Indonesian Government Act No. 23 of 2018 about contributed Micro Small and Medium Enterprises income taxes related to collection of income taxes Article 4 Section 2 in South Makassar and North Makassar Tax Office. Analysis method used in this research is descriptive analysis to describe increasing number of taxpayers before and after after application of Government Act No.23 of 2018 about collection of income taxes Article 4 Section 2. This research used descriptive analysis method with interactive model. Research shown that: (1) in South Makassar Tax Office, after application of Government Act No.23, shown increasing number of Micro Small and Medium Enterprises taxpayers for 79,61%, in the other hand, in North Makassar Tax Office, after application of Government Act No.23, shown decreasing number of Micro Small and Medium Enterprises taxpayers for -2,44%. (2) in South Makassar Tax Office, average collection of income taxes Article 4 Section 2, after 6 months since applying Government Act No. 23 of 2018, is 10,49% with the low criteria, and in North Makassar Tax Office, average collection of income taxes Article 4 Section 2, after 6 months since applying Government Act No. 23 of 2018, is 17,85% with the low criteria. In the future, government especially South Makassar and North Makassar Tax Office needs to be active and keen for holding personal socialization to the taxpayers.

scholarly journals Implementasi Sistem Bagi Hasil Mudharabah pada Koperasi Serba Usaha Amanah Desa Bunobogu Kecamatan Bunobogu Kabupaten Buol

Al-Buhuts ◽  
2017 ◽  
Vol 13 (2) ◽  
pp. 109-126
Author(s):  
Abdul Latif
Keyword(s):  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Revenue Sharing ◽  
Profit Sharing ◽  
Primary Data ◽  
Analysis Method ◽  
Qualitative Descriptive ◽  
Medium Enterprises ◽  
Made In

This study aims to determine the system for the results of Mudharabah on Business Multipurpose Cooperative (KSU) Amanah Desa Bunobogu with Qualitative Descriptive Analysis method. This study uses primary data sources and secondary data relating to the annual revenue sharing system Mudharabah (2010-2014). The results of this study indicate that the profit sharing system is implemented by the Multipurpose Business Cooperative (KSU) Amanah Desa Bunobogu in the form of Mudharabah financing. With a guarantee statement on the process akadnya. In the event of negligence made by members who resulted in his business losing the goods made in the guarantee will be seized by the cooperative. Businesses that are established by members are mostly small and medium enterprises so often encountered bookkeeping that is not clear and just make a budget booklet at random. However, it does not become alaasan and hamper the growth of cooperatives which each year has increased the remaining results of operations. Unclear budget bookkeeping can result in member earnings manipulation, by lowering the profits earned and the effect on the revenue share installments

scholarly journals Kenaikan Omzet UMKM Makanan dan Minuman di Kota Bogor Pasca Sertifikasi Halal

Al-Muzara ah ◽  
2020 ◽  
Vol 8 (2) ◽  
pp. 109-127
Author(s):  
Hana Khairunnisa ◽  
Deni Lubis ◽  
Qoriatul Hasanah
Keyword(s):  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Work Hours ◽  
Added Value ◽  
Total Revenue ◽  
Food And Beverage ◽  
Before And After ◽  
Medium Enterprises

Halal certification is one of the company’s strategy that aims to retain their consumers and become a difference with competitors and to give added value for product. Most of the researchers have proved that halal certificates affect big companies’ total revenue. However, there are not many studies that have proved that halal certificate would affect the total revenue of micro, small, and medium enterprises (MSMEs), especially in Bogor City. This research aims to determine the characteristics of MSMEs’ owners and their business, analyze the changes of MSME’s total revenue before and after owning a halal certificate, and the factors that affect MSMEs’ total revenue after owning a halal certificate. The questionnaire data were collected through an interview with 40 food and beverage MSMEs’ owners who have halal certificates in Bogor City. This research uses descriptive analysis, paired sample t-test, and multiple linear regression analysis as the analysis methods. Results based on this research showed that there was a difference in the total revenue of MSMEs before and after owning a halal certificate. The factors that have positive and significant effects of MSMEs’ total revenue influences are capital, work hours, length of business, and a dummy of promotion.

scholarly journals PERANAN ANGGOTA KELOMPOK WANITA TANI (KWT) DALAM MEWUJUDKAN DESA AGROWISATA SUNGAI LANGKA KECAMATAN GEDONG TATAAN KABUPATEN PESAWARAN

2019 ◽  
Vol 6 (4) ◽  
pp. 415
Author(s):  
Yudia Anggun Kirana ◽  
Irwan Effendi ◽  
Serly Silviyanti
Keyword(s):  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Quantitative Approach ◽  
Analysis Method ◽  
Level Of Knowledge ◽  
Woman Farmer ◽  
Handicraft Production ◽  
Medium Enterprises ◽  
Descriptive Method

This research aims to determine the role of Woman Farmer Group (KWT) members and factors related to the role of KWT in actualizing Sungai Langka as an Agrotourism Village.  The research location was chosen purposively in Sungai Langka Village of Gedong Tataan Sub-district of Pesawaran Regency.  Respondents were 61 respondents using Proportional Random Sampling.  This research was conducted from January to February 2018.  Data analysis method used descriptive method with quantitative approach.  To answer the first purpose used descriptive analysis, and the second goal by using a quantitative approach of Rank Spearman analysis method.  The results indicated that the role level of KWT members in mini jackfruit planting and handicraft production is included in a low classification, the roles of KWT members in the manufacture of vegetable quoting galleries, fruit pickling and in Small and Medium Enterprises processing of agricultural products are included in medium classification, KWT in actualizing as Sungai Langka Agrotourism Village is generally included in the middle classification. Factors associated with the role of KWT members in actualizing the Agrotourism Village Sungai Langka are the motivation, cosmopolite character, and the level of knowledge.  Whereas, the age and level of education were not significantly related to the role of KWT members in actualizing Sungai Langka Village as the Agrotourism Village. Key words: agrotourism village, KWT members, role

scholarly journals EVALUASI PENERIMAAN PAJAK USAHA MIKRO KECIL DAN MENENGAH (UMKM) PASCA PENERBITAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 DI KOTA TOMOHON

2020 ◽  
Vol 15 (3) ◽  
pp. 332
Author(s):  
Bernita Siallagan ◽  
Ventje Ilat ◽  
Treesje Runtu
Keyword(s):  
Economic Activity ◽  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Tax Revenue ◽  
Analysis Method ◽  
Tax Rate ◽  
Gross Income ◽  
The Government ◽  
Medium Enterprises ◽  
Business Sectors

Micro, Small and Medium Enterprises are business sectors that have large tax revenue opportunities. The development of Micro, Small and Medium Enterprises (MSMEs) contributes positively to the handling of economic and social problems. Micro, Small and Medium Enterprises (MSMEs) can help the government in reducing poverty, reducing the amount of unemployment, and social inequality. In helping to increase this small and medium economic activity, the government provides tax services for MSME taxpayers with a 0.5% tax rate on gross income not exceeding Rp4.8 Billion. PP No. 23 of 2018 concerning the imposition of MSME tax. This study aims to evaluate how the level of UMKM tax revenue when PP No. 46 of 2013 and when the PP No. 23 of 2018. The method used in this study is a comparative descriptive analysis method. The results showed that the growth of taxpayers who make payments increased while UMKM tax revenues decreased due to tariff cuts

scholarly journals Analisis Perkembangan Usaha Mikro, Kecil dan Menengah (Umkm) Sebelum dan Sesudah Memperoleh Pembiayaan dari Lembaga Keuangan Syariah

eCo-Buss ◽  
2020 ◽  
Vol 2 (2) ◽  
pp. 22-29
Author(s):  
Budi Rustandi Kartawinata ◽  
Candra Wijayangka ◽  
Hanansa R Dabinda ◽  
Salma Aprilia
Keyword(s):  
Financial Institutions ◽  
Comparative Research ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Significance Level ◽  
Analysis Technique ◽  
Before And After ◽  
Medium Enterprises

This research was conducted to determine the development of Micro, Small and Medium Enterprises (MSMEs) before and after obtaining financing from syariah financial institutions (case study: MSMEs around the Dayeuhkolot market). This study uses a quantitative method with a type of descriptive-comparative research. Sampling is done by non-probability sampling method type of proporsive sampling, with the number of respondents as many as 30 people. The data analysis technique is used descriptive analysis. Based on the results of testing the hypothesis significantly, the development of MSMEs around the Dayeuhkolot market experienced significant differences before and after obtaining financing from syariah financial institutions. This is evidenced by z count ≥ z table, namely for the dimension of sales turnover is 4.794 ≥ 2.042, the dimension of labor is 4.673 ≥ 2.042, and the customer dimension is 4.766 ≥ 2.042 with a significance level of 0.000 <0.05. Conclusion of this study, the development of MSMEs on the dimensions of sales turnover fall into the very good category, in the dimensions of labor included in the category quite well, and on the dimensions of the customer included in the fairly good category. Keywords: development of MSMEs, sales turnover, labor, customers, financing

scholarly journals ANALISIS PERSEPSI NASABAH DAN PERKEMBANGAN UMKM SETELAH MEMPEROLEH PEMBIAYAAN MUDHARABAH (Studi Kasus BPRS Binama Kota Semarang)

MAKSIMUM ◽  
2016 ◽  
Vol 3 (2) ◽  
pp. 34
Author(s):  
Siti Barokah ◽  
Ayu Noviani Hanum
Keyword(s):  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Simple Random Sampling ◽  
Developmental Differences ◽  
Test Reliability ◽  
Rank Test ◽  
Working Capital ◽  
Total Employment ◽  
Before And After ◽  
Medium Enterprises

The purpose of this study was to analyze the perception and development of Micro, Small and Medium Enterprises between before and after obtaining the financing mudharabah of BPRS Binama Semarang City, viewed from the side of working capital, profits, employment and profits.Data that used is simple random sampling on the BPRS Binama. Of the population of 100 respondents, 50 respondents of samples used. Type of test used is a validity test, reliability test, and the sign rank test Wilxocon. Experiments were done using SPSS PASW 18 program.Based on research results of the descriptive analysis of the overall submission process until the liquefaction process, customers expressed easily in obtaining financing. From the test results the insignia wilxocon there is developmental differences the UMKM between before and after financing of mudharobah with details of the amount of working capital increased by 165%, turnover increased by 79%, total employment increased 33% and profits by 82%. Keywords: Perception, Financing Mudharabah, UMKM

scholarly journals The Influence of Marketing and Production Factor on Troso Weaving Cloth

2019 ◽  
Vol 8 (2) ◽  
pp. 189-199
Author(s):  
Khasan Setiaji ◽  
Rifalatul Umi
Keyword(s):  
Marketing Strategy ◽  
Random Sampling ◽  
Business Performance ◽  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Production Factor ◽  
Independent Variables ◽  
Medium Enterprises ◽  
The Impact

The business performance is influenced by various factors such as marketing strategy and production factor. Both have important roles to improve business performance. However, the number of Troso weaving cloth decreased gradually from 2013 up to 2016. This study aims at knowing the impact of marketing strategy and production factor to the performance of small and medium enterprises on Troso weaving cloth simultaneously and partially.  The population was 180 owners of Troso weaving cloth with the sample of 64. The sample was determined by using proportionate random sampling. Then, the variables for this study consist of independent variables that are marketing strategy (X1) and production (X2) factor; and dependent variable that is business performance (Y). Based on the percentage descriptive analysis. The marketing strategy variable has influence as many as 73% with good category, while the production factor influences business performance, 61% with the moderate category. This study has found that marketing strategy and production factor have positive and significant impact partially and simultaneously to the business performance of small and medium enterprises on Troso weaving cloth.

scholarly journals Analysis of Influence of Micro Small and Medium Enterprises (MSMEs) Development as a Competitive Advantage to Creative Economic Development

2018 ◽  
Author(s):  
Bunga Aditi ◽  
SOPI PENTANA
Keyword(s):  
Economic Development ◽  
Data Analysis ◽  
Competitive Advantage ◽  
Path Analysis ◽  
Significant Influence ◽  
Small And Medium Enterprises ◽  
Creative Economy ◽  
Analysis Method ◽  
Research Results ◽  
Medium Enterprises

The purpose of this research is to analyze the influence of MSME development as competitive advantage toward creative economic development in Medan city. Data analysis method used in research is path analysis. Simultaneously, the research results of MSME Development and Competitive Advantage have a positive and significant effect on creative economy. Partially, the Influence of MSME Development has positive and significant influence to creative economy. Partially Competitive advantage positively and significantly influences the creative economy. The development of MSME has a positive and significant impact on competitive advantage. Indirectly MSME development positively affects the creative economy through competitive advantage

scholarly journals FINTECH SEBAGAI SALAH SATU SOLUSI PEMBIAYAAN BAGI UMKM

AdBispreneur ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 89
Author(s):  
Muhamad Rizal ◽  
Erna Maulina ◽  
Nenden Kostini
Keyword(s):  
Banking Sector ◽  
Small And Medium Enterprises ◽  
Peer To Peer ◽  
The Other ◽  
Financial Resources ◽  
Financial Industry ◽  
Loan Fund ◽  
Classic Problem ◽  
Peer Lending ◽  
Medium Enterprises

ABSTRACTIn 2017, more than 40 new fintech businesses is born, this financial business have emerged that have tried their luck in the Indonesian financial landscape along with the other 140s of startup that have stood before. Indonesia's fintech industry has become one of the prima donna that attracted so much attention from the financial industry actors. Investment on startup fintech began to attract a lot of interest, even some startup managed to get series A of investment this year. The fintech sectors are beginning to develop and many new products are launched.Meanwhile, the Ministry of Cooperatives and Small and Medium Enterprises (Ministry of Small and Medium Enterprises) launched 3.79 million micro, small and medium enterprises (SMEs) already utilizing online platform in marketing their products. This number is around 8 percent of the total perpetrators of SMEs in Indonesia, which is 59.2 million.The problem of sources of financing is a classic problem that is a barrier to the growth of SMEs who do not get financing facilities from the banking sector. Lack of financial resources makes SMEs unable to develop innovations to increase production. However, the rapid growth of financing business of fintech, such as peer-to-peer lending can now be another alternative for loan fund raisers. peer-to-peer lending is a financing business that targets the middle to lower market sectors  ABSTRAKSepanjang tahun 2017, setidaknya muncul lebih dari 40 bisnis fintech baru yang mencoba peruntungan di lanskap keuangan Indonesia bersama dengan 140-an startup lain yang telah berdiri sebelumnya. Industri fintech Indonesia memang menjadi salah satu primadona yang menarik perhatian begitu besar dari para pelaku industri keuangan. Investasi pada startup fintech mulai banyak diminati, bahkan beberapa startup berhasil mendapatkan investasi seri A di tahun ini. Sektor-sektor fintech mulai berkembang dan produk-produk baru banyak diluncurkan.Sementara itu, Kementerian Koperasi dan Usaha Kecil Menengah (Kemenkop UKM) melansir sebanyak 3,79 juta usaha mikro, kecil, dan menengah (UMKM) sudah memanfaatkan platform online dalam memasarkan produknya. Jumlah ini berkisar 8 persen dari total pelaku UMKM yang ada di Indonesia, yakni 59,2 juta.Masalah sumber pembiayaan merupakan masalah klasik yang menjadi penghambat pertumbuhan UMKM yang tidak mendapat fasilitas pembiayaan dari sektor perbankan. Kurangnya sumber dana menjadikan UMKM tidak dapat mengembangkan inovasi untuk meningkatkan produksinya. Namun demikian pesatnya pertumbuhan bisnis pembiayaan FinTech seperti peer-to-peer lending  sekarang ini bisa menjadi alternatif lain bagi para pencari dana pinjaman. peer-to-peer lending merupakan bisnis pembiayaan yang menyasar sektor  pasar menengah ke bawah.

scholarly journals Innovation indicators in the context of Romanian SMEs: A research agenda

2020 ◽  
Vol 14 (1) ◽  
pp. 149-158
Author(s):  
Ioana Alexandra Onea
Keyword(s):  
Economic Growth ◽  
Small And Medium Enterprises ◽  
Innovation Management ◽  
Descriptive Analysis ◽  
Business Environment ◽  
Regional Innovation ◽  
Actual Application ◽  
Medium Enterprises ◽  
Key Terms ◽  
Innovation Indicators

AbstractThe purpose of this paper is to present an overview of the theoretical connection between key terms such as innovation indicators and entrepreneurship, highlighting the main trends of innovative activities and practices in the context of Romanian small and medium enterprises. Innovation management has gained an increased interest nowadays since it provides tools for creating competitive advantage and economic growth for enterprises. In this sense, at global and European Union level, innovation indicators have been identified in order to measure the efficiency of innovation. In addition, innovation and entrepreneurship have been connected by scholars, since their application provides business opportunities. Starting from the Europe 2020 Strategy that has innovation as a pillar for reaching economic growth, the present study provides a descriptive analysis of the Regional Innovation Scoreboard 2019 report, followed by a comparative analysis of the European Innovation Scoreboard reports published in the last 5 years. The present paper contributes to the existing knowledge regarding the actual application of innovation indicators in Romanian SMEs. The paper provides an answer to the research questions, which focus on depicting what are the exact innovation indicators that characterize the activities of Romanian SME and what are the trends and weaknesses in the actual business environment in terms of innovative endeavors. This paper provides some recommendations in terms of improvement of innovative efforts for the enterprises that operate in the Romanian market.

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