scholarly journals Interdependence of Influence between Risk Management Behavior, MSME Characteristics, and Overconfidence on Business Sustainability (A case study in Indonesia)

2021 ◽  
Author(s):  
Tyoso JALUANTO ◽  
Sukardi SUKARDI ◽  
Eliza DEVITA
Keyword(s):  
Risk Management ◽  
Local Government ◽  
Central Government ◽  
Small And Medium Enterprises ◽  
Significant Positive Effect ◽  
Management Behavior ◽  
Business Sustainability ◽  
Negative Effect ◽  
Medium Enterprises ◽  
Positive Effect

More than 50% of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia run their business for reasons of livelihood, while 30% do this since MSMEs are profitable, and may support their living costs. This study aims to determine and analyze the influence of risk management behavior, characteristics of MSMEs through overconfidence on MSME business sustainability, and consequently MSMEs as a source of livelihood. The result of this study indicates that risk management behavior has a significant positive effect on overconfidence, while the characteristics of MSMEs have a significant negative effect on that. In turn, it’s shown that overconfidence had a positive and significant effect on the sustainability of MSMEs. However, the characteristics of MSMEs and risk management behavior had no significant positive effect on the sustainability of MSMEs. These results indicate also that MSME entrepreneurs’ overconfidence plays a major role in managing their business, which could be considered by the local government and/or the central government in determining MSME policies, such as placements to sell which are given and regulated by each local government considering the accessibility of sellers and buyers as well as their safety.

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.

Analisis Faktor Pencetus Sisa Hasil Usaha pada Koperasi Sisa Hasil Usaha Se-Kabupaten Jepara

2021 ◽  
Vol 23 (1) ◽  
pp. 9-20
Author(s):  
Kiki Wahyuni ◽  
Aida Nahar
Keyword(s):  
Regression Analysis ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Literature Study ◽  
Test Analysis ◽  
Variable Volume ◽  
Negative Effect ◽  
Medium Enterprises ◽  
Positive Effect

The purpose of this study is to analyze the factors that trigger SHU in multi-business cooperatives in Jepara. The object of this research is the multi-business cooperative in Jepara district. The method of data collection in this study uses the method of literature study and documentation carried out at the Department of Cooperatives, small and medium enterprises, Manpower and Transmigration, Jepara. Data were analyzed using multiple linear regression analysis. The results of this study indicate that the factors that trigger SHU are the number of members, cooperative assets, business volume, own capital and external capital. The results of the t-test analysis show that the number of members, cooperative assets, own capital and outside capital have a positive effect on SHU, while the variable volume of business has a negative effect on the SHU.

scholarly journals Pengaruh Kualitas Pelayanan Petugas Pajak, Sanksi Perpajakan, Dan Biaya Kepatuhan Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Kota Padang

2019 ◽  
Vol 1 (3) ◽  
pp. 1293-1306
Author(s):  
Rexy Anugerah Pratama ◽  
Erly Mulyani
Keyword(s):  
Service Quality ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Compliance Costs ◽  
Good Compliance ◽  
Negative Effect ◽  
Regression Techniques ◽  
Medium Enterprises ◽  
Positive Effect

This research aims to determine whether the service quality of officers taxes, tax sanctions and tax compliance costs have a significant influence towards good compliance of MSME Taxpayers (micro, small and medium enterprises) partial or simultaneous. Data obtained from questionnaires filled out by respondents who registered with the Office of Cooperatives and MSMEs Padang. A total of 95 the questionnaire returned with a complete and processed condition. By using multiple regression techniques, the results of the study show that service quality and tax sanctions have a positive effect on MSME Taxpayer compliance. More and more both the service quality of tax officers and the increasingly heavy taxation sanctions imposed on SME Taxpayers, it will increase taxpayer compliance MSMEs. In addition, tax compliance costs have a negative effect on compliance MSME Taxpayers. The greater the tax compliance fee, the taxpayer compliance MSMEs will decline.

scholarly journals Memetakan Perubahan Organisasi Dalam Desain Learning Organization Pada Usaha Kecil Menengah di Kota Malang

2016 ◽  
Vol 18 (1) ◽  
pp. 101
Author(s):  
Sugeng Mulyono ◽  
Enlik Kresnaini
Keyword(s):  
Learning Organization ◽  
Small And Medium Enterprises ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Medium Enterprises ◽  
Positive Effect

<p><em>This research aims at analyzing the implementation of learning organization at small and medium enterprises (SMEs); the effects of learning organization on individuals’ ability; the effects of individuals’ ability on SMEs changes; and the effects of learning organization on changes of SMEs. The population of this research is all SMEs located in Malang and the samples are 298 SMEs taken through multi stages sampling. The primary data were collected using a questionare and interviews, whereas the secondary were obtain from relevant documents. The collected data were analyzed using descriptive and structural equational modelling (SEM). The results show that learning organization has a significant positive effect on individuals’ ability; the individuals’ ability has a significant positive effect on changes of SMEs; and learning organization has a significant positive effect on changes of SMEs, as indicated by C.R &gt; 2 and value of P &lt; 0,05.</em></p>

scholarly journals Do Capital and Business Volume Matter for Productivity of the Cooperatives in Indonesia?

2020 ◽  
Vol 11 (1) ◽  
pp. 1-8
Author(s):  
M. Shabri Abd. Majid ◽  
Azhari Azhari ◽  
Faisal Faisal ◽  
Heru Fahlevi
Keyword(s):  
Small And Medium Enterprises ◽  
Aggregate Data ◽  
Panel Regression ◽  
Significant Positive Effect ◽  
Insignificant Effect ◽  
External Capital ◽  
Internal Sources ◽  
The Republic ◽  
Medium Enterprises ◽  
Positive Effect

This research explored and analyzed the determinants of productivity of the cooperatives in Indonesia. These determinants included own capital, external capital, and business volume. The aggregate data of cooperatives were at the provincial level across 33 provinces in Indonesia. The data were gathered from the report of the Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia (Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia) over the 2010-2015 period. The data were analyzed using the panel regression technique. The result shows that own capital and business volume have a significant positive effect on the productivity of cooperatives. However, external capital has an insignificant effect on the productivity of cooperatives. To further improve their productivity, the cooperatives should increase the capital from internal sources as well as their business volume through more diversified business activities.

scholarly journals The Effects of Local Government Characteristics and Audit Opinion on the Performance of District and City Governments in Indonesia

2018 ◽  
Vol 5 (2) ◽  
pp. 151-162
Author(s):  
Evada Dewata ◽  
Hadi Jauhari ◽  
Siska Aprianti ◽  
Eka Nurfa Hijria
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
City Governments ◽  
Audit Opinion ◽  
Negative Effect ◽  
District Government ◽  
Positive Effect

This study aims to examine the influence of district and city characteristics (fiscal decentralization ratio, dependency level on the central government, capital expenditure, age, regional status, population) and audit opinion on the performance of local and district government in Indonesia for the period of 2013-2015. Population of this study consists of all local government units of districts and cities in Indonesia for the years of 2013-2015. The purposive sampling method was used resulting in a total of 1,158 samples for three years period observations. The results of this study indicate that the variables of age area, population, and audit opinion have a positive effect on the performance of the studied Districts and Cities. Conversely, the dependency level on the central government has a negative effect on the performance of studied local governments. However, the ratio of fiscal decentralization, the capital expenditure, and the regional status have no effect on the performance of the local governments

scholarly journals The Influence of Work Discipline, Work Ethos and Work Environment on Employee Work Achievement: Lessons from Local Organization in an Emerging Country

2021 ◽  
Vol 4 (2) ◽  
pp. 2869-2882
Author(s):  
Javed Octovianus Sipahelut ◽  
Anita Erari ◽  
Maman Rumanta
Keyword(s):  
Work Environment ◽  
Work Performance ◽  
Work Ethic ◽  
Small And Medium Enterprises ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Industry Trade ◽  
Medium Enterprises ◽  
Positive Effect

The Office of Industry, Trade, Cooperatives and Small and Medium Enterprises of Yapen Islands Regency, Papua, as a local government agency is obliged to foster, protect, and pay attention to issues related to industry, trade, cooperatives, and small and medium enterprises. Good employee performance is important in order to support the smooth running of official duties. This study aims to examine and analyze the effect of work discipline, work ethic and work environment on employee work performance at the Department of Industry, Trade, Cooperatives and Small and Medium Enterprises, Yapen Islands Regency. Data collection techniques were carried out by distributing questionnaires and interviews. The sample used in this study were 66 respondents. The hypothesis was tested by multiple linear regression analysis with the help of SPSS software. The results of the analysis show that work discipline has a significant positive effect on employee work performance, the higher the level of employee discipline, the higher the work performance. Work ethic has a significant positive effect on employee work performance, the better the work ethic of the employee, the better the work performance. The work environment has a significant positive effect on employee work performance, the better the work environment, the better the employee's work performance.

scholarly journals Pengaruh Pelatihan dan Pengembangan Serta Prestasi Kerja terhadap Pengembangan Karir Pegawai Pada Dinas Koperasi Usaha Mikro Kecil Menengah Banjarmasin

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Wida Gerhana
Keyword(s):  
Career Development ◽  
Small And Medium Enterprises ◽  
Training And Development ◽  
Development Work ◽  
Significant Positive Effect ◽  
Quantitative Descriptive ◽  
Medium Enterprises ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

The Effects of Training and Development and Work Achievement on Employees Career Development at the Department of Cooperatives, Micro, Small and Medium Enterprises in Banjarmasin. The purpose of this study is to investigate employees opinions on the effect of training and development and work achievement on employees career development. The populations in this study were 30 employees. The census method was used with the quantitative descriptive and explanatory research as its type of the study. Explaining the relationship of the effect of training and development and work achievement on employees career development was used the multiple regression analysis. In order to test the hypothesis simultaneously, F-test has been used, while t-test has been used to test the hypothesis partially. The result showed that simultaneously and partially, the implementation of training and development and work achievement had a significant positive effect on employees career development at the Dinas Koperasi Usaha Mikro Kecil Menengah in Banjarmasin. Both variables contributed 50.6%, work achievement gave a greater influence than the training and development on employees career development, even though the training and development also contributed in giving an influence.Keywords : training and development, work achievement, career development

scholarly journals THE INFLUENCE OF GUARANTEE VALUE, BUSINESS TURNOVER, BUSINESS AGE AND PROVISION OF ACCOUNTING INFORMATION ON FORMAL CREDIT ACCESS TO SMEs IN BANYUMAS DISTRICT

2021 ◽  
Vol 1 (2) ◽  
pp. 55-68
Author(s):  
Alfiandita Rizka Meivita ◽  
Yusriyati Nur Farida
Keyword(s):  
Financial Institutions ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Sampling Technique ◽  
Information Provision ◽  
Significant Positive Effect ◽  
Credit Access ◽  
Analysis Technique ◽  
Medium Enterprises ◽  
Positive Effect

One of the main problems faced by Small and Medium Enterprises (SMEs) is capital. The limited capital owned by SMEs encouraged them to obtain loans by accessing credit from financial institutions. However, not all SMEs can access credit from financial institutions because before giving credit the creditor needs to gain confidence that the prospective debtor is able to repay his credit based on 5C credit principles (character, capacity, capital, condition of economy, collateral). This study aims to determine the effect of collateral value, business turnover, business age and provision of accounting information on accessibility of formal credit. The type of research used is survey research. The population in this study are all SMEs engaged in the trade sector in Banyumas Regency. The sampling technique used is proportionate stratified sampling with a sample of 100 respondents. Data collection techniques in this study used survey techniques by distributing questionnaires to respondents. The data analysis technique in this study used multiple regression analysis assisted by SPSS software. The results of this study indicate that: (1) collateral value has a significant positive effect on access to formal credit, (2) business turnover has a significant positive effect on access to formal credit, (3) business age has no significant influence on access to formal credit, (4) information provision accounting has a significant positive effect on access to formal credit. Adjusted R Square testing results show that the effect of collateral value, business turnover, business age, and provision of accounting information on access to formal credit is 54.7% while 45.3% can be explained by other variables not examined. The implication of this research is to be able to increase access to formal credit, SMEs need to (1) own assets that can be used as collateral where the value must be greater than the amount of credit proposed, (2) improve their ability to manage businesses to obtain optimal business turnover, (3) strive to improve the provision of accounting information appropriately so that it can facilitate financial institutions to assess actual business conditions

scholarly journals Optimizing the Financial Performance of SMEs Based on Sharia Economy: Perspective of Economic Business Sustainability and Open Innovation

2022 ◽  
Vol 8 (1) ◽  
pp. 18
Author(s):  
Firman Menne ◽  
Batara Surya ◽  
Muhammad Yusuf ◽  
Seri Suriani ◽  
Muhlis Ruslan ◽  
...  
Keyword(s):  
Financial Performance ◽  
Human Resource ◽  
Small And Medium Enterprises ◽  
Business Sustainability ◽  
Human Resource Capacity ◽  
The Stability ◽  
Medium Enterprises ◽  
The City ◽  
Resource Capacity ◽  
Positive Effect

Optimal financial performance based on the use of sharia fintech followed by the stability of Small and Medium Enterprises (SMEs) will have an impact on economic growth. This study aims to analyze the financial performance of SMEs from a sharia economic perspective; analyzing the effect of using sharia fintech on the financial performance and sustainability of SMEs and strengthening human resource capacity, business diversification, business productivity, and product marketing to improve financial performance and business sustainability of SMEs. The study uses a quantitative survey approach. Data were obtained through questionnaires distributed to 350 respondents in 15 districts in the city of Makassar. The results of the study show that human resource capacity and business diversification affect the financial performance of SMEs by 41.8%. Sharia fintech, human resource capacity, business diversification, business productivity, and financial performance have a positive effect on SME business sustainability with a determination coefficient of 65.9%. This study recommends the management of SME businesses based on the use of sharia fintech in supporting the sustainability of SME businesses in Makassar, Indonesia.

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