scholarly journals Eksistensi Home Industri Kerajinan Anyaman Bambu di Heuleut Leuwimunding Majalengka di Era Revolusi Industri 4.0

2020 ◽  
Vol 1 (1) ◽  
pp. 34
Author(s):  
Barnawi Barnawi
Keyword(s):  
Qualitative Research ◽  
Industrial Revolution ◽  
Direct Marketing ◽  
Raw Material ◽  
Production Factor ◽  
Descriptive Data ◽  
Online Sales ◽  
Research Findings ◽  
The Government ◽  
The Village

This research is focused on the home industry of woven bamboo crafts in the village of Heuleut Leuwimunding Majalengka in 2019. The aspect studied is the objective conditions of the existence of woven bamboo crafts in the midst of the industrial revolution 4.0. This study aims to describe the existence of the bamboo handicraft home industry in the village of Heuleut Leuwimunding, Majalengka in 2019 in the midst of the industrial revolution 4.0. This research is a qualitative research. This type of research was chosen because qualitative research is able to provide descriptive data in the form of written or spoken words from the behavior of the people being observed. So that in researching "The Existence of Home Industry Bamboo Matting, Heuleut Leuwimunding Majalengka Village in the Industrial Revolution Era 4.0" qualitative research is needed in order to obtain descriptive data. Based on the research findings and analysis of the research findings, the existence of the bamboo woven handicraft home industry in the village of Heuleut Leuwidinding Majalengka in the era of the industrial revolution 4.0 can be concluded that the production factor is still traditional in both the aspects of raw material procurement and product design. From the aspect of acceptability, the village of Heuleut Leuwidinding Majalengka is relatively easy to reach so that it does not complicate direct marketing. In selling products, the craftsmen do not market directly but there are collectors who will market the products. In the new marketing using traditional marketing, not yet using online sales. The government regulations have not been used by craftsmen both in the aspects of capital and guidance. In general, the existence of the bamboo woven handicraft home industry in the village of Heuleut Leuwidinding Majalengka in the era of the industrial revolution 4.0 will be eroded by other parties who will adopt the bamboo woven home industry using machines and with more sophisticated designs (computing). Furthermore, the bamboo woven handicraft home industry in the village of Heuleut Leuwidinding Majalengka in the era of the industrial revolution 4.0 will reduce the craftsmen's economy because it is limited to producing products traditionally without any product development, results, and marketing. Abstrak Penelitian ini difokuskan pada home industry kerajinan anyaman bambu di desa Heuleut Leuwimunding Majalengka Tahun 2019. Aspek yang dikaji adalah kondisi objektif tentang eksistensi kerajinan anyaman bambu di tengah revolusi industri 4.0. Penelitian ini bertujuan untuk mendeskripsikan eksistensi home industry kerajinan bambu di desa Heuleut Leuwimunding Majalengka Tahun 2019 di tengah revolusi industri 4.0. Penelitian ini merupakan penelitian kualitatif. Jenis penelitian ini dipilih karena penelitian kualitatif mampu memberikan data deskriptif berupa kata-kata tertulis atau lisan dari perilaku orang yang diamati. Sehingga dalam meneliti “Eksistensi Home Industri Anyaman Bambu  Desa Heuleut Leuwimunding Majalengka  di Era Revolusi Industri 4.0 “penelitian kualitatif diperlukan agar mendapatkan data-data deskriptif. Bersadarkan temuan penelitian dan analisis hasil temuan penelitian maka eksistensi home industry kerajinan anyaman bambu  desa Heuleut Leuwidinding Majalengka di era revolusi industri 4.0 dapat disimpulkan faktor produksi masih bercorak tradisional baik dari aspek pengadaan bahan baku maupun desain hasil produk. Dari aspek aksepbilitas desa Heuleut Leuwidinding Majalengka relatif mudah dijangkau sehingga tidak menyulitkan dalam pemasaran langsung. Dalam penjualan produk, pengrajin tidak memasarkan secara langsung tetapi ada pengepul yang akan memasarkan produk. Dalam pemasaran baru menggunakan pemasaran secara tradisional, belum menggunakan penjualan online. Adapun regulasi pemerintah belum dimanfaatkan oleh pengrajin baik pada aspek modal maupun pembinaan. Secara umum eksistensi home industry kerajinan anyaman bambu  desa Heuleut Leuwidinding Majalengka di era revolusi industri 4.0 akan tergerus oleh pihak lain yang akan mengadopsi home industri anyaman bambu dengan menggunakan mesin dan dengan desain yang lebih canggih (komputasi). Lebih lanjut home industry kerajinan anyaman bambu  desa Heuleut Leuwidinding Majalengka di era revolusi industri 4.0 akan mereduksi perekonomian pengrajin karena sebatas menghasilkan produk secara tradisional tanpa adanya pengembangan produk, hasil, dan pemasaran.

BASIC LITERACY SKILLS THROUGH THE SCHOOL LITERACY MOVEMENT (GLS) AT SDN 6 PEKANBARU

2020 ◽  
Vol 4 (3) ◽  
pp. 499
Author(s):  
Dewi Dewi ◽  
Zariul Antosa
Keyword(s):  
Qualitative Research ◽  
Literacy Skills ◽  
Daily Activities ◽  
Good Level ◽  
Vocabulary Comprehension ◽  
Comprehension Ability ◽  
Teachers And Students ◽  
Research Findings ◽  
Literacy Ability ◽  
The Government

The School Literacy Movement (GLS) is a policy issued by the government to overcome the problem of education and improve the basic literacy abilities of students. SDN 6 Pekanbaru is one of the schools that has implemented GLS at the familiarization stage well. Therefore, this study aims to determine the basic literacy skills of students in low classes through the implementation of GLS in SDN 6 Pekanbaru. This study used qualitative research conducted through observation and interviews about the implementation of GLS and students’ basic literacy skills with teachers and students in classes I and II. The results showed that GLS was able to improve the phonetic abilities of students by achieving a very good level of the ability to read and pronounce combinations of letters. The increase of students' vocabulary comprehension ability was seen where most students were able to know the meaning of words and retell the contents of books with theme daily activities. From the research findings, it was concluded that GLS improved the basic literacy ability of low-class students at SDN 6 Pekanbaru.

scholarly journals Pengembangan Ekowisata Berbasis Ekonomi Peluang Bisnis di Era Revolusi Industri 4.0 Desa Patuanan Kecamatan Leuwimunding Kabupaten Majalengka

2020 ◽  
Vol 2 (2) ◽  
pp. 89
Author(s):  
Toto Sukarnoto
Keyword(s):  
Qualitative Research ◽  
Social Media ◽  
Industrial Revolution ◽  
Community Activities ◽  
Natural Resource Conservation ◽  
Business Opportunities ◽  
Optimal Resource ◽  
The Government ◽  
To Come ◽  
Tourism Potential

A strong and sustainable regional economic development is an effective collaboration between the use of existing resources, the community and the government. One of the optimal resource utilization efforts is to develop tourism with the concept of Ecotourism. The industrial revolution 4.0 opens wide opportunities for anyone to advance. Information that is very abundant provides great benefits for the development of science and the economy. People in the era of the industrial revolution 4.0 have a very large dependence on using information technology. Based on the background that has been explained, the problem can be formulated through the question "How to develop economic-based ecotourism business opportunities in the era of the industrial revolution 4.0? The purpose of this study is to describe the development of ecotourism based on the economy of Patuanan Leuwimunding Village, Majalengka, to be a business opportunity in the era of the industrial revolution 4.0. Whereas the research method in the preparation of this research is qualitative research by exploring and understanding the meaning that is considered to come from social or humanitarian problems, focusing on individual meanings, and translating the complexity of a problem. This type of research was chosen because qualitative research is able to provide descriptive data in the form of written or spoken words from the behavior of the people being observed. Forms of economic-based ecotourism development activities are 1. Building local tourism competitiveness based on natural resource conservation, village / local tourism potential, namely plengkung tourism objects that can be used as fishing activities and other community activities at the location of the object. 2. Introduction and utilization of opportunities in the era of the industrial revolution 4.0 through social media as a marketing and promotion medium. Patuanan Village, which has tourist destination locations, introduces and promotes it through social media, including YouTube, Facebook, and Instagram. The results of ecotourism development activities based on the economy of business opportunities in the era of the industrial revolution 4.0 are 1. Beautifying the tourism object in Plengkung into an object of economic-based ecotourism. 2. Exposing through social media including YouTube. Abstrak Pembangunan ekonomi daerah yang kuat dan berkelanjutan merupakan sebuah kolaborasi yang efektif antara pemanfaatan sumberdaya yang ada, masyarakat dan pemerintah. Salah satu upaya pemanfaatan sumberdaya yang optimal adalah dengan mengembangkan pariwisata dengan konsep Ekowisata. Revolusi industri 4.0 membuka peluang yang luas bagi siapapun untuk maju. Informasi yang sangat melimpah menyediakan manfaat yang   besar untuk pengembangan ilmu pengetahuan maupun perekonomian. Masyarakat di era revolusi industri 4.0 memiliki ketergantungan yang sangat besar dalam menggunakan teknologi informasi.  Berdasarkan latar belakang yang telah dijelaskan maka dapat dirumuskan masalahnya melalaui pertanyaan ”Bagaimana mengembangkan ekowisata berbasis ekonomi peluang bisnis di era revolusi industri 4.0? Adapun tujuan penelitian ini adalah menggambarkan pengembangan ekowisata berbasis ekonomi Desa Patuanan Leuwimunding Majalengka menjadi peluang bisnis di era revolusi industri 4.0. Sedangkan metode penelitian dalam penyusunan penelitian ini adalah penelitian kualitatif dengan melakukan ekplorasi dan memahami makna yang dianggap berasal dari masalah sosial atau kemanusian, berfokus pada makna individual, dan menerjemahkan komplesitas suatu persoalan. Jenis penelitian ini dipilih karena penelitian kualitatif mampu memberikan data deskriptif  berupa kata-kata tertulis atau lisan dari perilaku orang yang diamati. Bentuk kegiatan pengembangan ekowisata berbasis ekonomi adalah 1. Membangun daya saing wisata lokal dengan berbasis konservasi sumber daya alam, potensi wisata desa/lokal yaitu objek wisata situ plengkung dapat dijadikan kegiatan pemancingan dan aktifitas masyarakat lainnya yang di lokasi objek tersebut. 2. Pengenalan dan pemanfaatan peluang di era revolusi industri 4.0 melalui sosial media sebagai media pemasaran dan promosi. Desa Patuanan yang memiliki lokasi tujuan wisata memperkenalkan dan mempromosikan melalui media sosial diantarnya berupa youtube, facebook, instragram. Hasil Kegiatan pengembangan ekowisata berbasis ekonomi peluang bisnis di era revolusi industri 4.0 adalah 1. Mempercantik objek wisata situ plengkung menjadi objek ekowisata berbasis ekonomi. 2. Mengekspos melalui media sosial diantaranya youtube.

scholarly journals THE CHALLENGES IN ENFORCING POST DIVORCE ORDERS OF NATIVE COURTS IN EAST MALAYSIA

2021 ◽  
Vol 29 ((S1)) ◽  
pp. 17-35
Author(s):  
Hanna Ambaras Khan ◽  
Nora Abdul Hak ◽  
Najibah Mohd Zin ◽  
Roslina Che Soh
Keyword(s):  
Qualitative Research ◽  
Research Method ◽  
Community Leader ◽  
Group Discussions ◽  
Federal Constitution ◽  
Conversion To Islam ◽  
East Malaysia ◽  
The Government ◽  
Personal Law ◽  
The Village

The native court in Malaysia comprises of Mahkamah Anak Negeri Sabah and Mahkamah Bumiputera Sarawak. The existence of this court is recognised by the Malaysian Government and they are mentioned in the Federal Constitution of Malaysia. Although these courts are given power and authority in dealing with the personal law of natives in each state, there are challenges in enforcing post-divorce orders made by these courts. This article is significant since there is a dearth of study on this topic. The main objective of this article is to examine the enforcement of post-divorce orders of native courts within East Malaysia. It will also explore the problems and challenges of divorcees in enforcing divorce orders and provide recommendations to improve the existing system. This article adopts library-based and qualitative research method which consists of group discussions and interviews with the village headman (ketua kampung), headman (penghulu), community leader, native courts’ judges, native court of appeal’s judge, registrar of native court and several divorcees. The result of this research identified four challenges vis-a-vis: the capability to find the husband upon the issuance of the divorce order; second, husband’s default payment of maintenance; lack of manpower in enforcing the order and lastly, husband’s conversion to Islam. Thereafter, this article suggests that the government could provide assistance by empowering court bailiffs or enforcement bodies, increasing funding and to designate a special department for enforcement of divorce orders

scholarly journals Disclosing The Village-Owned Enterprises (BUMDes) Financial Management Accountability

2021 ◽  
Vol 921 (1) ◽  
pp. 012001
Author(s):  
Andriana ◽  
Sudarno ◽  
A N Utami ◽  
A B Susanto ◽  
Kurniaty
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Financial Management ◽  
Good Governance ◽  
Descriptive Analysis ◽  
Public Funds ◽  
The People ◽  
The Government ◽  
The Village ◽  
Collection Methods

Abstract accountability are characteristics of Good Governance. Accountability are very important in managing an entity, especially for entities that carry out the mandate of the people and manage public funds such as BUMDes. BUMDes that have the mandate of capital, have large roles and duties, BUMDes must be able to account for and report the results of their financial management as a form of accountability to the government and society. This study aims to determine how the financial management of BUMDes To analyze the level of accountability of BUMDes Mekar Lestari’s financial management in 2019. This type of research is a qualitative research using descriptive analysis. The data collection methods used were interview and documentation techniques. The results showed that: The financial management of BUMDes Mekar Lestari consists of planning, implementation, administration, reporting and accountability and supervision stages. Some indicators for the financial management accountability of BUMDes Mekar Lestari in 2019 have also not been fulfilled as regulated in the Banyuwangi Regency Regional Regulation No. 13 of 2015 and Banyuwangi Governor Regulation No. 17 of 2019

scholarly journals PERUBAHAN ALOKASI ANGGARAN DANA DESA TERHADAP PENCEGAHAN COVID-19 DI KECAMATAN MOYO HULU

2020 ◽  
Vol 4 (2A) ◽  
pp. 33-40
Author(s):  
Muhammad Saleh ◽  
Mega Trishuta Pathiassana ◽  
Fadli Faturrahman
Keyword(s):  
Qualitative Research ◽  
Community Empowerment ◽  
Fund Management ◽  
Budget Planning ◽  
The Government ◽  
The Village

The current world disaster phenomenon has had an impact on the countryIndonesia. This can be seen from the paralysis of the community's economy both in the fieldgovernment and private. With the Covid-19 Virus that resultedparalysis on every front that requires the government to shift allocationsexisting funds both at the central and regional levels. This research aims to seechanges in village fund budget allocations for the prevention of Covid-19 in sub-districtsMoyo Hulu. The village that is the object of observation in Moyo Hulu sub-district is the villageSemamung, Pernek village, and Leseng village. The type of research used inThis research is a qualitative research, using an interpretive paradigm.The results of this study indicate that budget planning has been carried out based on principlesgood governance, namely transparent and accountable Village Fund Management so farrunning effectively, can be seen concrete evidence, namely in the form of developmentinfrastructure, community empowerment. Changes in Village funds due to Covid-19 toohas complied with the regulations that overshadow it.

scholarly journals PERAN MASYARAKAT DALAM PELESTARIAN MATA AIR DI DESA BUDO KECAMATAN WORI KABUPATEN MINAHASA UTARA

2021 ◽  
Vol 1 (2) ◽  
pp. 57-61
Author(s):  
Mariance Pansing ◽  
Hermon Maurits Karwur ◽  
Selvana T. R. Tewal
Keyword(s):  
Qualitative Research ◽  
Community Service ◽  
Research Method ◽  
Research Problem ◽  
Community Leaders ◽  
The People ◽  
Service Activities ◽  
The Government ◽  
The Village

The research problem is what is the form of the community's role in preserving springs and what factors influence the community's role in preserving springs in Budo Village, Wori District, North Minahasa Regency. The research method used is qualitative research with the informants are the government, community leaders, and residents. The results of this study indicate that: The forms of the role of the people of Budo Village play a role in preserving the springs in the village, including 1) by providing motivation and direction to residents, 2) giving the advice to preserve the springs, 3) maintain cleanliness and sustainable 4) maintain survival and provide assistance funds, 5) Be active in community service activities and provide assistance as needed, 6) Take part in preserving springs and being active in site arrangement activities. Some factors encourage or influence so that the need for efforts to conserve springs in Budo Village, Wori District. The factors meant include 1) springs as village assets, 2) springs as a source of life, 3) water as necessities, 4) water is very important for the population.

ANALISA KEMACETAN PROGRAM BUMDES SUKA MAJU

2020 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Shanti Veronica Br Siahaan ◽  
Benedhikta Kikky Vuspitasari
Keyword(s):  
Qualitative Research ◽  
Government Program ◽  
West Kalimantan ◽  
The Core ◽  
The Government ◽  
Village Government ◽  
Lack Of Commitment ◽  
The Village ◽  
Depth Interviews ◽  
Priority Program

This research is motivated by a government program about accelerating village independence through the implementation of the BUMDes program activities that have not been running since 2017 in Suka Maju village, Sungai Betung District, Bengkayang Regency, West Kalimantan. The purpose of this research is to find out the causes of bottlenecks in the BUMDes program and to provide input for the village government in carrying out the next BUMDes program. This research uses descriptive qualitative research techniques conducted by direct observation, in-depth interviews, and documentation in which the research participants, namely the Village Head, the Village Head Officer, and the core management of BUMDes were selected by purposefull sampling. Testing the correctness of the data using triangulation techniques. The results showed that the non-progress of BUMDes activities that had been launched since the formation of BUMDes management in 2017 was due to human resource issues where the inadequate capacity of understanding and knowledge about BUMDes owned by the Village Head and BUMDes administrators made this program not yet a priority program for the government. Suka Maju village and also a lack of commitment to implementing the BUMDes program so that it has not been able to drive the village economy as expected.

ANALISIS KINERJA DAN STRATEGI PENGEMBANGAN UMKM ALAS KAKI DI DESA PAGELARAN

2019 ◽  
Vol 4 (3) ◽  
pp. 435
Author(s):  
Ulul Hidayah ◽  
Sri Mulatsih ◽  
Yeti Lis Purnamadewi
Keyword(s):  
Performance Analysis ◽  
Gap Analysis ◽  
Business Management ◽  
Business Development ◽  
Community Empowerment ◽  
Local Potential ◽  
Raw Material ◽  
The Government ◽  
Village Government ◽  
The Village

<p><em>Village economic development should be focused on local potential. Each village has different potentials, one of which is Pagelaran Village which has local potential in footwear business development. In developing the footwear sector as the center of village economic growth, it is necessary to identify the problems and business needs. The Impotence Performance Analysis (IPA) method is carried out to measure the gap between the level of conditions and the level of importance of the variables in the development of a footwear business. From the results of the study concluded that the problems in the development of footwear businesses are limited capital, high raw material prices, decreasing number of workers, low selling prices, poor business management, lack of roles of craftsmen and government groups in business development. Results of the gap analysis indicate that the variable that has the largest gap is the variable role of the government in business development with a performance value of 33%. The village government through village community empowerment policies and programs that are very much needed by footwear entrepreneurs. To increase the footwear business, the village government needs to establish BUMDes with the main program, providing capital loans, procuring raw materials, joint marketing, and training in business management skills.</em></p><p> </p><p>Pembangunan ekonomi desa dapat dicapai dengan memperhatikan potensi lokal. Setiap desa memiliki potensi yang berbeda-beda, salah satunya Desa Pagelaran yang memiliki potensi lokal di bidang pengembangan usaha alas kaki. Dalam mengembangkan sektor alas kaki sebagai pusat pertumbuhan ekonomi desa maka perlu dikakukan identifikasi permasalah dan kebutuhan usaha. Sehingga dapat dirumuskan strategi pengembangan usaha alas kaki sebagai potensi lokal Desa Pagelaran. Metode Impotrance Performance Analysis (IPA) dilakukan untuk mengukur gap antara tingkat kondisi dan tingkkat kepentingan variabel-variabel pengembangan usaha alas kaki. Dari hasil penelitian disimpulkan bahwa masalah-masalah yang dihadapi dalam pengembangan usaha alas kaki adalah ketersediaan modal usaha, harga bahan baku yang tinggi, jumlah tenaga kerja semakin berkurang, buruknya manajemen usaha, tidakadanya peran kelompok pengrajin dan pemerintah dalam pengembangan usaha. Sedangkan hasil dari analisis gap menunjukkan bahwa variabel yang memiliki gap terbesar adalah variabel peran pemerintah dalam pengembangan usaha dengan nilai 2,96. Hal ini menunjukkan kehadiran pemerintah desa melalui kebijakan dan program pemberdayaan masyarakat desa sangat dibutuh oleh pengusaha alas kaki. Untuk meningkatkan usaha alas kaki pemerintah desa perlu membentuk BUMDes dengan program utama, pemberian pinjaman modal, pengadaan bahan baku, pemasaran bersama, dan pelatihan keterampilan manajemen usaha.</p>

scholarly journals SINERGITAS INTER INSTITUSI : PROTOTYPE PENGELOLAAN ZAKAT BAGI MUSTAHIQ BERKATEGORI UMKM

2020 ◽  
Vol 1 (2) ◽  
pp. 98-119
Author(s):  
Molly Mustikasari ◽  
Yudi Haryadi ◽  
Dadang Mulyana
Keyword(s):  
Qualitative Research ◽  
Research Methods ◽  
Life Skills ◽  
Qualitative Research Methods ◽  
Director General ◽  
Descriptive Data ◽  
Research Theme ◽  
The Government ◽  
Skills Education ◽  
Life Skills Education

Poverty is still a problem in all countries, including Indonesia. Various efforts have been made by the government to minimize the amount of poverty from various aspects. In fact, various efforts have been made by a number of ministries, not only the Ministry of Social Affairs. All of them have the same goal, namely reducing poverty. This study aims to produce a zakat management prototype that suits the needs of mustahiq and to produce mustahiq who have entrepreneurial mentality, so that they can become independent mustahiq and become muzakki. The method used in this research is qualitative research methods, the data produced is descriptive data obtained from various kinds of literature related to the research theme. The results of the study obtained a zakat management prototype that is synergized between institutions in empowering mustahiq through MSMEs. Integrative and comprehensive steps in the application of the prototype include screening, training, business assistance and monitoring. The four aspects are carried out sequentially and continuously and in the corridor of synergy between BAZNAS and the Director General of PAUDNI and DIKMAS. By not ignoring basic needs and business capital needs, the output generated from the zakat management prototype can make a mustahiq who can be empowered through MSMEs. Keywords: Mustahiq, Muzakki, Life Skills Education, MSMEs, Zakat Abstrak Kemiskinan masih merupakan problem di seluruh negara, termasuk  di Indonesia. Berbagai upaya dilakukan pemerintah untuk meminimalisasi jumlah kemiskinan tersebut dari berbagai aspek. Bahkan berbagai upaya dilakukan oleh sejumlah kementrian, tidak hanya Kementrian Sosial. Semuanya memiliki tujuan yang sama yaitu mereduksi angka kemiskinan. Penelitian ini bertujuan untuk  menghasilkan sebuah prototype pengelolaan zakat yang sesuai dengan kebutuhan mustahiq serta menghasilkan mustahiq yang  memiliki mental berwirausaha, sehingga mampu menjadi mustahiq yang mandiri dan menjadi muzakki. Metode yang digunakan dalam penelitian ini adalah metode penelitian kualitatif, data yang dihasilkan merupakan  data deskriptif yang diperoleh  dari berbagai macam  literatur yang berkaitan  dengan tema penelitian. Hasil kajian diperoleh sebuah  prototype pengelolaan zakat yang bersinergi inter institusi dalam pemberdayaan  mustahiq  melalui UMKM. Langkah-langkah yang integratif dan komprehensif dalam aplikasi prototype tersebut yakni dengan melakukan screening, training, business assistance dan monitoring. Keempat aspek itu dilakukan secara berurutan dan berkelanjutan serta dalam koridor sinergitas antara BAZNAS dan Dirjen PAUDNI dan DIKMAS. Dengan tidak mengabaikan kebutuhan pokok dan kebutuhan modal usaha, output  yang dihasilkan dari prototype pengelolaan zakat tersebut dapat menjadikan seorang mustahiq yang dapat diberdayakan melalui UMKM. Kata kunci: Mustahiq, Muzakki, Pendidikan Kecakapan Hidup, UMKM, Zakat

scholarly journals Pemahaman Usaha Mikro Kecil Menengah Terhadap Penerapan Peraturan Pemerintah No. 23 Tahun 2018 Tentang Penurunan Tarif Pajak Penghasilan

2020 ◽  
Vol 21 (01) ◽  
Author(s):  
Gunawan Hartadi ◽  
Bambang Suryono ◽  
Titik Mildawati
Keyword(s):  
Qualitative Research ◽  
Income Tax ◽  
Government Regulation ◽  
Expectancy Theory ◽  
State Revenue ◽  
Online Sales ◽  
The Government ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
The Impact

UMKM is considered as one of primary contributors to state revenue. Due to its largest tax contributor, UMKM, the Small-Medium Enterprises (SMES), is authorised by government perceiving distinctive final income tax. Since July 1st 2018, its income tax changed from 1% of gross turnover to 0.5% owing to a regulation PP No. 23 of 2018. Therefore, this study aimed to investigate the impact of PP No. 23 of 2018 application on the SMEs' desires to expand their business. Through this regulation, the calculation of income tax for SMEs has been converted 1% of gross turnover to 0.5%. This study applied qualitative research with an expectancy theory. In this study, the interviews were conducted to three informants. As the results, this study indicated that the government regulation assisted improving the desires of SMES to escalate their businesses. Then, the SMES generally did not understand the new regulations due to lack of socialization about PP No. 23 of 2018. Moreover, the regulation was identified as an encouragement so that SMEs would not divert into online sales system. Thus, the respondents running SMEs suggested the government to synchronize both central and regional regulations so that SMEs sectors could be increased rapidly.

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