EXAMINING ENTREPRENEURIAL ORIENTATION – PERFORMANCE RELATIONSHIP AMONG CROATIAN SERVICE SMES

The relationship between entrepreneurial orientation and business performance has been widely researched. However, in scientific literature there is still a need for further clarification when observing the before mentioned concepts, especially within the service SME context. Likewise, when observing this relationship it is necessary to look into the impact of entrepreneurial orientation on individual segments of business performance, i.e. on financial and non-financial constructs. Therefore, the aim of this paper is to explore the association of entrepreneurial orientation and small and medium business performance, while observing performance both as unidimensional and multidimensional concept. Furthermore, the paper tests whether moderation effect of external environment exists between entrepreneurial orientation and business performance among Croatian service SMEs.

Exploration of Non-compliance of Micro, Small and Medium Business Taxpayers: Phenomenology Study

This study aims to describe the meaning of non-compliance with taxes, especially for taxpayers of small and medium enterprises. The background of this research is that there is a phenomenon that is not all taxpayers' fulfill their tax obligations in accordance with the provisions of tax regulations. Resistance that occurs in carrying out tax obligations depends on how tax interpreters interpret non-compliance. This study used a qualitative approach with the Schutz interpretive phenomenology as a research method. The phenomenology method focuses on the object of exploration to gain knowledge. Data was obtained through interviews with small business taxpayers. This study found the motives of taxpayers in carrying out their tax obligations. Which consisted of six elements, namely: situations those were dilematic, opportunistic, distrust, injustice, not willing, and saving yourself. The motive must be found first, because based on Schutz's interpretive phenomenology method, someone will interpret something depending on the motive in interpreting something. From the motives that have been known, it can be concluded that in order to carry out their tax obligations, taxpayers need trust, both for the government, and for God.

THE CREDIT RESTRUCTURING AS A FORM OF PROTECTION AGAINST CUSTOMERS DURING THE COVID-19 PANDEMIC

The submission of credit restructuring during the covid pandemic is a form of legal protection for customers who have difficulty paying credit. The COVID-19 stimulus policy in the banking sector was issued after observing developments in the economic impact related to the spread of COVID-19, which is still continuing globally and domestically. The approach method used is empirical juridical. The results of the research obtained stated that debtors who were affected by COVID-19, including micro, small and medium business debtors, were having difficulty fulfilling their obligations to banks, because the debtor or debtor's business was affected by the spread of COVID-19 either directly or indirectly to the economy. So far it has been running efficiently according to the restructuring agreement. The customer pays according to the agreement that has been made. Credit restructuring to maintain credit quality, which saves from bad credit.

RESEARCH OF SOCIO-ECONOMIC PREREQUISITES FOR THE DEVELOPMENT OF DONETSK AND LUHANSK REGIONS INCLUDING THE ACTIVITY OF SMALL BUSINESS

The study of socio-economic dimensions of the preconditions for the development of Donetsk and Luhansk regions allowed to distinguish between positive and negative directions of development. Thus, the positive prerequisites for the development of regions include: agricultural lands of Donetsk and Luhansk regions are characterized by high natural fertility; the mineral resource base of the regions is one of the most developed in terms of types and volumes of use of mineral resources in Ukraine, among which almost 50 % contains fuel and energy raw materials; an important place in the economy of Donetsk and Luhansk regions is occupied by industry; retail trade turnover of Donetsk and Luhansk regions from 2018-2020 begins to recover. It should also be noted that the Donetsk region is active in foreign economic activity, which has a significant impact on the development of the region, and the balance of foreign trade balance of the Donetsk region in 2014-2020 is positive. The positive trend of Luhansk region is that it has a significant share of small and medium business in the volume of sold products (goods, services). Negative prerequisites for the development of Donetsk and Luhansk regions are: the presence of armed conflict in the regions; loss of a significant part of industrial potential and reduction of indicators of socio-economic development of Donetsk and Luhansk regions; in 2020 lockdown and business interruptions due to the COVID-19 pandemic; there are logistical problems in the transportation of goods; in 2020, the level of exports is declining, most industrial enterprises engaged in foreign economic activity have significantly reduced production for export; destruction of key transport and logistics links, complication of railway logistics, closure of airspace, as a result of increased load on roads from heavy, large, freight transport, in the Donetsk region there is a destruction of road surface. Also, the negative trends of Donetsk region include the lowest share of small and medium business in the volume of sold products (goods, services). The positive preconditions for the development of Donetsk and Luhansk oblasts need support in the direction of strengthening these tendencies. Negative preconditions for the development of oblasts require significant changes and financial investments for radical changes in the direction of improving the situation. Thus, the intensification of small business in the Donetsk region and support for the further development of small business in the Luhansk region is a prerequisite for economic growth in these areas in the future.

PEMBERDAYAAN EKONOMI MELALUI PELATIHAN EKSPOR PADA KELOMPOK UMKM DAN SMK DI KELURAHAN DUREN JAYA KECAMATAN BEKASI TIMUR KOTA BEKASI PROVINSI JAWA BARAT

Many small and medium entrepreneurs hope to develop their business by exporting their products to a wider market. However, rarely do entrepreneurs think of being able to try out the export market in order to expand their market reach. Even this tax issue between exports and imports has different regulations. When we import goods, almost all goods was subject to import taxes. Meanwhile, when exporting our products overseas, not all products are subject to export taxes and customs duties. The methods used was (1) preparation (2) implementation and (3) reporting. With this training, we hope that the public will understand more that the constraints during export and import were not too difficult to apply. We chose Bekasi city as a place for this export training, not only because of the mapping and work locations that have been determined by the university, but also because this area had many small and medium business community pockets.

Main directions for increasing the competitiveness of small and medium businesses in Georgia

Development of SMEs is the basis for economic and political stability of the country. Economic growth, population welfare, investment attractiveness and unemployment reduction are unimaginable without the existence of competitive small and medium businesses. Satisfied with post-soviet mental and modern market economics, radical visions often lead to economic policy in the face of radical decisions that the government and business often use as partners, and sometimes even as parties. Accordingly, their coexistence is interesting and urgent, which often leads to discredited sclerosis and forms radical directions. In order to avoid disadvantages, we need to improve the measures taken in the field of competitiveness of small and medium business in Georgia by using the experience of modern developed countries, to carry out additional active measures.

Pelatihan Peningkatan Kualitas Desain Kemasan Produk UKM Di Desa Kedaung

Usaha Kecil dan Menengah (UKM) merupakan tulang punggung perekonomian nasional. UKM merupakan hal yang sangat penting dalam menghadapi era industri 4.0. Terlebih, Sektor ini mampu menggerakkan perekonomian masyarakat dan menyerap tenaga kerja dalam jumlah besar. Namun, kerap kali ditemukan kemasan (Packaging) Produk UKM belum bisa bersaing dengan produk pabrikan. Salah satu solusinya adalah dengan memperhatikan desain kemasan produk UKM. Dengan kegiatan ini akan diberikan pembinaan dan pelatihan kepada 10 pemilik Usaha Kecil dan Menengah di Desa Kedaung untuk memperbaiki kemasan produk UKM yang diharapkan dapat meningkatkan pemasaran, segmen pasarnya semakin bertambah, dan omset pemasaran semakin meningkat. Sehingga Produk-produk UKM dapat mampu besaing dengan produk di Industri besar.Kata Kunci: Kemasan, Produk, UKM, Pemasaran Small and Medium Enterprises (SMEs) are the backbone of the national economy. SMEs are very important in the face of the industrial era 4.0. Moreover, the sector is able to drive the economy of the community and absorb a large amount of labor. However, often found packaging (Packaging) SME products can not compete with the manufacturer's products. One solution is to pay attention to the packaging design of SME products. With this activity will be given coaching and training to 10 small and medium business owners in Kedaung Village to improve the packaging of SME products that are expected to increase marketing, the market segment is increasing, and marketing turnover is increasing. So that SME products can be able to be compared with products in large industries. Keywords: Packaging, Products, SMEs, Marketing

More International Students Coming to Russia: Pros and Cons

Introduction. Despite numerous research works on international students’ training at Russian universities, no analysis of efforts to increase student body has been made so far. In this paper, the authors analyze various aspects of policies aimed at increasing international students’ body (economic advantages, sociocultural benefits, education system changes, international students’ adaptation management). The goal of the paper is to consider the advantages and disadvantages of the international students’ rise in the total population of Russian universities. Materials and Methods. The study comprised several stages, including statistical data screening, analysis of international students’ adaptation measures efficiency, the education process participants’ survey and observation of the activities of public agencies responsible for international students’ stay and study in Russia. The survey involved about 100 university employees, an equal amount of small and medium business representatives and 500 international students from Russian universities. 500 international students participated in a questionnaire survey, and digital content of Russian universities’ websites has been analyzed in order to obtain data necessary for the study. Results. The study revealed a trend toward a rise in international student body at Russian universities, with advantages including higher universities’ incomes, jobs preservation despite the demographic instability, and development of the region’s small and medium business owing to an increased demand for goods and services. The trend also provided socio-cultural and educational benefits and revealed the need to manage students’ adaptation, as well as to establish and develop interaction between universities and federal agencies. Discussion and Conclusion. The research results provide a contribution to education and student body management and regional business strategy planning. The findings may be of assistance to heads of recruitment agencies and bodies responsible for accompanying international students at the place of stay, as well as to service industry managers.