scholarly journals An exploration of the views of manufacturing small medium enterprise owners with regards to green tax incentives in the eThekwini region of KwaZulu-Natal

2017 ◽  
Author(s):  
◽  
Uveer Kalidin
Keyword(s):  
Climate Change ◽  
Negative Impact ◽  
Tax Incentives ◽  
Primary Data ◽  
Business Decision ◽  
Medium Enterprise ◽  
The Government ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
The Impact

The study was to explore the awareness of owners of small medium enterprises with regards to green tax incentives; to identify their attitudes towards such green tax incentives and the possible impact it will have on small medium manufacturing enterprises going green.This study used a quantitative research design, specifically a descriptive survey approach. A census sample was drawn through a list provided by the Durban Chamber of Commerce. A survey questionnaire was the primary data collection tool used. At total of 152 questionnaires were distributed and a 104 were received yielding a response rate of 68 %. The data showed that small medium enterprises were concerned about the environment, and acknowledged that their business activities have a negative impact on the environment. The study also established that small medium enterprise owners are concerned with the impact that climate change will have on their business operations. A majority of the sample considered green taxation to be an important driver that would allow businesses to become eco-friendly. Owners were found to support the utilization of green taxation incentives and were considering using green taxation as part of future business decision making, thus ensuring that meet corporate social responsibility. It was concluded that there was a need for the government to put more focus into creating awareness of global warming and climate change. There was also a need to find more innovative ways of promoting eco-consciousness and green sustainable practices and the need to draft and identify new green taxation legislature that caters for public and small medium enterprises.

scholarly journals The Street Vendors Perception to the Information of Public Access Disruption as the Effect of their Existence

2018 ◽  
Vol 7 (3.21) ◽  
pp. 243
Author(s):  
Dorris Yadewani ◽  
Syafrani .
Keyword(s):  
Negative Impact ◽  
Descriptive Analysis ◽  
Research Field ◽  
Public Access ◽  
Primary Data ◽  
Research Subjects ◽  
Street Vendor ◽  
Street Vendors ◽  
The Government ◽  
The Impact

Street vendors is a phenomenon in almost all regions in Indonesia, which is always a positive and negative impact on the region where the street vendor activity. The positive is the economy in a sustainable life in areas where street vendor activities, while the negative effects are disturbed some public access as a result of the existence of such street vendor, such as public roads are always jammed, the sidewalk is not functioning, trash increases or the environment increasingly neglected, area aesthetics will show discomfort. For the more crowded street vendor activities will have an impact upon the producer. However street vendor unaware that what was done to give effect to society because of disruption of public facilities. It is very necessary of information for the  street vendor’s understanding and perception to the impact caused by their presence in an area. The research was conducted by qualitative method with type research field investigations and descriptive analysis of the street vendor, managers, buyers and decision makers who do trading activities in S. Parman Street, UlakKarang Padang.  Samples as research subjects were the street vendors as much as 5 people, managers, local government, the buyer and road users. The data used are primary data and secondary data. Data Collection Techniques conducted by observation, interview, and documentation while data analysis is conducted qualitatively by a descriptive approach. The findings and the results are show that the information obtained is correct in running its activities to seek fortune already utilizing public access such as sidewalk and road. Contributions to the street vendors are expected to have awareness in running its activities mainly on the utilization of public access and if you want to keep running its activities must be willing to abide by all the regulations set forth by the government, because it became a street vendor answers to some of the problems faced by street vendors as well as for the government attempted to manage and regulate the existence of street vendors to be in line with policies that have been set by the government for street vendors somehow able to overcome the problem of the existence of the public economy. 

scholarly journals Analysis of the Participation of Micro, Small, and Medium Enterprises (MSMEs) Taxpayers in Utilizing Tax Incentives Affected by the COVID-19 Pandemic

2021 ◽  
Vol 5 (1) ◽  
pp. 71
Author(s):  
Imam Agus Faisol ◽  
Tito IM. Rahman Hakim
Keyword(s):  
Small And Medium Enterprises ◽  
Financial Burden ◽  
Value Added ◽  
Tax Incentives ◽  
Incentive Scheme ◽  
Tax Incentive ◽  
Medium Enterprise ◽  
The Government ◽  
Medium Enterprises ◽  
Depth Interviews

This study aims to assess the effectiveness of the COVID-19 tax incentives that the government has issued. It focused on Micro, Small, and Medium Enterprises (MSMEs) taxpayers to participate in COVID-19 tax incentives. Using a qualitative method, this study used in-depth interviews with 2 informants who were a tax consultant and a small-medium enterprise accountant. The findings show that the effectiveness of the COVID-19 tax incentive is still lacking, and it is in line with the participation of MSMEs that is still low in utilizing tax incentives. The low participation of MSMEs in utilizing tax incentives can be seen from the data, which shows that after 5 months of running the program, out of around 2.3 million MSMEs, only 200,000 have taken advantage of this facility. The tax consultant states that the scheme that has been implemented in mitigating the financial burden of MSMEs is not effective for the object of incentives in not substantial. The informant suggests incentives to cover value-added tax also. The government is expected to create a new and better incentive scheme. The new incentive scheme is also to provide an equilibrium of responsibility for both government and society. This paper contributes theoretically by examining new types of tax incentives, namely COVID-19 tax incentives, and helping policymakers make better tax incentive schemes in the future.

scholarly journals Islamic Financing for Small Medium Enterprises: Challenges and Opportunities

2020 ◽  
Vol 12 (Number 2) ◽  
pp. 50-64
Author(s):  
Siti Nurain Muhamad ◽  
Wan Nur Syahida Wan Ismail ◽  
Nurul Aisyah Awanis A Rahim ◽  
Sarah Nadia Ahmad
Keyword(s):  
Financial Institutions ◽  
Islamic Banks ◽  
Slow Mode ◽  
Challenges And Opportunities ◽  
Islamic Financial Institutions ◽  
Medium Enterprise ◽  
The Government ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Business Financing

This study attempts to discuss the challenges and opportunities of Islamic financing for Small Medium Enterprise (SMEs), as the Islamic finance industry's growth and SMEs are stimulated in this recent year. The government has introduced Islamic SME financing since 2012, and Malaysia has promoted it by granting a rebate for the participated parties, especially Islamic financial institutions. However, the government's opportunities are still in the slow mode to be grabbed by SMEs. With selected literature related to SMEs and Islamic financing, this study discussed SMEs and Islamic banks' practices in Malaysia. Based on the literature, several issues had to be highlighted, such as SMEs' readiness to have the opportunity with larger firms, SMEs' behaviours, and attitudes when dealing with external supports, as well as their awareness of business financing. Thus, this study highlights the challenges and real issues among SMEs and points out the opportunities for improvement that are expected to benefit SMEs and Islamic financial institutions in Malaysia.

scholarly journals Implementasi Peran Program Kemitraan Bumn dengan UMKM Oleh PT Jasa Marga (Persero)

2018 ◽  
Vol 6 (4) ◽  
pp. 445-450
Author(s):  
Andi Setiawan
Keyword(s):  
Qualitative Research ◽  
Community Development ◽  
Quantitative Research ◽  
Development Program ◽  
Primary Data ◽  
Medium Enterprise ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Partnership Program

Penelitian ini adalah penggabungan antara penelitian kualitatif dan penelitian kuantitatif. Lokasi penelitian di lakukan di Kota Semarang. Data yang digunakan dalam penelitian ini meliputi data primer dari hasil angket kepada Pengusaha Mikro Kecil dan Menengah dan wawancara langsung dengan petugas PT Jasa Marga (Persero), Tbk bagian PKBL (Program Kemitraan dan Bina Lingkungan). Hasil penelitian yang telah dilakukan membuktikan bahwa mekanisme program Penyaluran Kredit yang diberikan PT Jasa Marga (Persero), Tbk kepada Usaha Mikro Kecil Menengah dilaksanakan secara utuh sesuai dengan peraturan yang berlaku. Program Penyaluran Kredit telah dilaksanakan dengan berpedoman pada SK Direksi No.230/KPTS/2007, sasaran dari Program Kemitraan ini adalah Usaha Mikro Kecil Menengah (UMKM), efektivitas penyaluran kredit modal bergulir kurang efektif kepada Usaha Mikro Kecil Menengah untuk penjualan bersih rata – rata setiap bulan karena hanya mengalami kenaikan sebesar 64,75%. Berdasarkan hasil penelitian dapat disimpulkan bahwa implementasi peran program kemitraan yang dilaksanakan oleh PT Jasa Marga (Persero), Tbk cabang Semarang kepada UMKM sebagian besar kurang efektif dalam meningkatkan kinerja UMKM. This research is a merging of qualitative research and quantitative research. The research location is done in Semarang City. The data used in this study include the primary data from the questionnaire results to Micro Small and Medium Entrepreneurs and direct interviews with officials of PT Jasa Marga (Persero), Tbk part PKBL (Partnership and Community Development Program). The results of the research have proved that the mechanism of Credit Disbursement program given by PT Jasa Marga (Persero) Tbk to Micro Small Medium Enterprises is fully implemented in accordance with the prevailing regulations. Credit Disbursement Program has been implemented based on SK Direction No.230 / KPTS / 2007, the target of this Partnership Program is Micro Small Medium Enterprise (UMKM), the effectiveness of disbursing revolving capital credit is less effective for Micro Small Medium Enterprises for average net sales every month as it only experienced an increase of 64.75%. Based on the results of research can be concluded that the implementation of the role of partnership program implemented by PT Jasa Marga (Persero), Tbk Semarang branch to MSMEs most of the less effective to improve the performance of MSMEs

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.

scholarly journals KEBIJAKAN PENGEMBANGAN OBJEK WISATA PEMANDIAN LUBUK TAMPURUNG DIKELURAHAN KURANJI KECAMATAN KURANJI KOTA PADANG PROVINSI SUMATERA BARAT

2017 ◽  
Vol 5 (2) ◽  
pp. 103-112
Author(s):  
Helmawati Helmawati
Keyword(s):  
Swot Analysis ◽  
Negative Impact ◽  
Secondary Data ◽  
Primary Data ◽  
West Sumatra ◽  
Suggested Strategy ◽  
Small Medium Enterprises ◽  
Tourism Attractions ◽  
Medium Enterprises ◽  
The City

The only tourism attraction with waterfall based located closest to the center of Padang city administration.isPemandianLubukTampuruang. This attraction is still natural, had not been built and managed by local government as well as the private sector in the Belimbing sub district, The district of Belimbing, Padang,West Sumatra province. Therefore, the purpose of this study is to formulate appropriate policies to be applied in the development of tourism attractions that can improve Micro, Small, Medium EnterpriseS (UMKM) in the area. This research employed SWOT analysis, by analyzing the strengths and weaknesses (internal), opportunities and threats (external) in the tourism object Pemandian LubukTampuruang. The data used are primary data and secondary data. Based on this research, its main strength is that it is the only waterfall tourist attraction in the city that is easy to be reached, while the weakness is inadequate infrastructure.The opportunitiesof this attraction is it has the potential to be a good quality tourism attraction while the threats to be anticipated is a sudden natural disaster that would have a negative impact and impede the development of the attraction. Suggested strategy in developing Pemandian LubukTampuruang Baths is SO strategy (Strengths Opportunitis) which is a strategy to maximize the existing strengths in the location to seize opportunities that will make this attraction even better than before.

scholarly journals IMPLEMENTATION OF TOPSIS METHOD FOR DECISION SUPPORT SYSTEMS OF DIRECT CASH ASSISTANCE RECIPIENTS (BLT) IMPACT OF COVID-19 IMPACTS OF MICRO SMALL MEDIUM ENTERPRISES (UMKM) IN PAITON DISTRICT, PROBOLINGGO DISTRICT

2021 ◽  
Vol 4 (1) ◽  
pp. 26-34
Author(s):  
Anis Nadhiroh ◽  
Dewi Agustianingsi ◽  
Diajeng Syahdania Syahdania ◽  
Dian Prasti M
Keyword(s):  
Decision Support ◽  
Topsis Method ◽  
Cash Assistance ◽  
The People ◽  
The Government ◽  
Small Medium Enterprises ◽  
The Right ◽  
Medium Enterprises ◽  
The Impact ◽  
To Receive

Efforts Government provides social assistance in order to fulfill all the needs of the economy for the people, especially the business of Micro Small Medium Enterprises are exposed to the impact of the virus covid-19 turned out to be still considered not optimal. So many actors business who think that aid social who do not and have not been precisely targeted and The Government also recognizes the problem that, until the time of this Ministry of Social Affairs and the government is still updating the data in order to precisely target. The case is suspected to be due to data collection that is not in accordance with facts and is not real-time in each region. Inputting the data in manually in the District Paiton Probolinggo risk not the right target, the receiver doubles as well as there are elements – elements that utilize state of the. Be because the methods TOPSIS expected to be able to determine the criteria of Enterprises of Micro Small Medium Enterprises are entitled to receive the assistance of social COVID-19. Method of TOPSIS is a method that uses calculations or that provides the kinds of criteria specified which have a weight of up to the value end of the weight will be the decision final. Method of TOPSIS it refers to the benchmark Enterprises Micro Small Medium Enterprises or actors effort that deserves receive the corresponding data is relevant.

scholarly journals Culinary Product Innovation Strategy Micro, Small and Medium Entreprise in The New Normal Era

2021 ◽  
Vol 2 (3) ◽  
pp. 226-232
Author(s):  
Dewi Nurbaiti ◽  
Nur Fitri Rahmawati ◽  
Suparman ◽  
Rousdy Safari Tamba ◽  
Thamrin
Keyword(s):  
Product Innovation ◽  
Negative Impact ◽  
Innovation Strategy ◽  
New Normal ◽  
Analysis Techniques ◽  
Long Time ◽  
Small Medium Enterprises ◽  
The Right ◽  
Medium Enterprises ◽  
The Impact

The existence of a corona virus epidemic or Covid-19 that lasted a long time in several countries, one of which in Indonesia has a negative impact on the Micro and Small Medium Enterprises (MSMEs). The impact that occurred was the decline in turnover due to the reduced number of buyers, where many MSMEs had to close their businesses. When entering the new normalcy era or the New Normal era, the SMEs will open their businesses again but get new challenges in terms of product innovation. Innovation is needed to make a business survive in the new normal era, one of which is innovation in terms of product types. The purpose of this study is to produce recommendations for SMEs in determining the right product innovation strategy in the New Normal era. This study raises the formulation of the problem of how the SME product innovation strategy in the current era of New Normal. The method used in this study is a qualitative research method with data collection techniques through network interviews and descriptive data analysis techniques, with research informants who are SMEs in East Jakarta. The results of this study indicate that in the New Normal era, the SMEs are implementing a product innovation strategy by changing the shape of the product in the same type  (changing shape)  and also changing the type of product that is different from the previous product (changing type). By implementing the two product innovation strategies, SMEs can still compete in the New Normal era at this time. Recommendations from this research are expected to be used by SMEs to be more innovative in producing culinary products so they can survive in the New Normal era.

scholarly journals How does toll road impact accessibilities, trades, and investments in short term? A case study of Cipali toll road in West Java, Indonesia

2018 ◽  
Vol 2 (2) ◽  
pp. 226 ◽  
Author(s):  
Sulistiyo Kadam Ardiyono ◽  
Nurul Pratiwi Andi Parenrengi ◽  
Faturachman Faturachman
Keyword(s):  
Local Governments ◽  
Negative Impact ◽  
Bank Loan ◽  
West Java ◽  
Toll Road ◽  
Doing Business ◽  
Ease Of Doing Business ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
The Impact

To increase inter-region connectivity, the Indonesian government initiated infrastructure projects such as toll roads, airport, highways, as well as agriculture ones throughout the countries. One of the big projects in road infrastructure was the Cikampek–Palimanan (Cipali) toll road in West Java with a budget of more than USD1 billion which started to operate in July 2015. This paper is aimed to evaluate the impact of the toll road on accessibilities, trades, and investments in the region it traverses. To carry out the analysis, we used qualitative approach, difference-in-difference approach, and ANOVA, utilizing three kinds of data. The first data is collected from a survey of 331 small-medium enterprises (SMEs) in the logistics and the hotel and restaurant industries. The second one is bank loan data sourced from Bank Indonesia, while the third one is investment data from Investment Coordinating Board of Indonesia (BKPM). After two years of its operation, Cipali toll road has increased accessibility, mobility, trade, and investment in the region it traverses. The travel time was reduced by 39%, while the cargo volume of the local businesses increased by 30% to 40%. These led to an improvement of wholesale trade volume in almost all regencies. However, SMEs in the hotel and restaurant industry along the traditional northern coastal highway in Subang, Indramayu, and Brebes experienced a decline due to the traffic shifting. Meanwhile, investments from national companies especially those of labor-intensive manufacturing industries flowed significantly especially to Subang and Majalengka, which reflected a “sorting effect”. However, investments from local and foreign businesses did not increase significantly yet after 2.5 years of toll operation. To reap the benefit from the presence of Cipali toll road, the local governments should improve the ease of doing business to attract investments that boost employment in return. In addition, given a better accessibility from Greater Jakarta and a large number of potential visitors passing through the toll road, local businesses in the trade sector would benefit if they could promote the local attractions such as in tourism activities supported by the local government. The latter strategy should also be implemented by the local governments and local businesses in the northern coastal traditional route to minimize the negative impact of the toll road due to the traffic shifting. This strategy should be strengthened through increasing connectivity from the toll exits to local business areas and through increasing the ease of doing business.

scholarly journals ANALISIS PENINGKATAN PEREKONOMIAN DAERAH MELALUI UMKM DALAM MENGELOLA PRODUK KEARIFAN LOKAL DI KOTA TERNATE PROVINSI MALUKU UTARA

2021 ◽  
Vol 5 (3) ◽  
Author(s):  
Darsanto Darsanto ◽  
Khasan Effendy ◽  
Nuryanto Nuryanto
Keyword(s):  
Regional Economy ◽  
Raw Materials ◽  
Small And Medium Enterprises ◽  
Secondary Data ◽  
Primary Data ◽  
Regional Government ◽  
Human Resource Capacity ◽  
The Government ◽  
Small Medium Enterprises ◽  
Medium Enterprises

The Implementation of regional development in the autonomy era is in accordance with Law Number 23 RI of 2014 concerning Regional Government based on regional capacities and initiatives. Where there are several development problem faced. Especially in Ternate City, when viewed from the perspective of population welfare, the problem of poverty and unemployment are still considered quite high. Therefore, strategic efforts are needed to deal with the problem in question. This paper aims to, 1) Describe the government’s efforts improved the regional economy through micro, small, and medium enterprises in managing local wisdom products in Ternate City, North Maluku Province; 2) Describe the factors that influenced efforts improved the regional economy through micro, small, medium enterprises in managing local wisdom product. The approach of this study was qualitative and descriptive method. The theory used to analyzed the main focus was The of Manpower Creation by Mansour Fakih. To saw the factors that affect the productivity of micro, small and medium enterprises used the concept proposed by Wilantara and Susilawati. The data sources were primary data and secondary data. Data collection techniques were obtained through interviews, observation and documentation carried out in Ternate City by involving the government and micro, small and medium enterprises by selecting a number of samples based on the snowball method. The results of this study indicate that the efforts made by the Local Government of Ternate City to improve its economy through micro, small, medium enterprises based on local wisdom potentiality are considered quite effective, because able to encourage and maintain productivity of business actors. These efforts generally take the form of development, fostering and provision of business capital that are regulative, service, facilitative and evaluative  roles. Although, there are several obstacles that are quite prominent and influential, including the lack of business capital, product marketing, inefficiency of bureaucratics services, low human resource capacity for technology and limited raw materials. Therefore, it is recomended that there be improvements in term of increating business capital, marketing creativity, supply of raw materials and increasing the latest technology-based education and training activities.

Sign in / Sign up

Export Citation Format

Share Document