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"The new seventh edition of Reference Sources for Small and Medium-sized Libraries, now completely rewritten by a team of outstanding, experienced reference experts, addresses the revolution in reference publishing. It includes the best of the best and most affordable resources--web sites, CD-ROMS, and electronic databases, as well as print. The editors, each a subject matter expert, provide an introductory overview of their topics, then list their recommended selections with insightful annotations on each source. Specifications for each source (author/editor, publisher, format, price range, and Dewey and Library of Congress call numbers) make it easy to access the resources."

"AbstrakPrior literature has identified several outsourcing motivations, such as cost reduction and access to expertise, and deciphered the influence of these variables on outsourcing decisions. In another stream of outsourcing studies, researchers have gauged the degree of outsourcing, unearthing how companies may choose to outsource a set or processes instead of the whole business function. In this article, we draw on both of these streams of outsourcing research to study the relationship between outsourcing motivations and the degree of outsourcing within a particular business function. We probe the effect of nine motivation items on outsourcing decision through an empirical study using survey data gathered from 337 small and medium-sized enterprises. We find that cost reduction, a focus on core competence and business/process improvements are all associated with a higher degree of outsourcing, but interestingly, access to expertise is negatively associated with the degree of outsourcing. This finding suggests that companies that outsource mainly to acquire external expertise outsource only a limited number of processes within a specific business function. Our main theoretical contribution lies in uncovering the dynamic nature of outsourcing motivations, meaning that as companies outsource a larger degree of their business processes, some motivation items become more accentuated and others fade in importance."

"Usia 5 tahun merupakan failure rate yakni usia dimana banyak perusahaan kecil dan menengah mengalami kegagalan (SBA, 2011; Suryana, 2001; Lupiyoadi, 2004). Penelitian ini merupakan studi fenomena kualitatif yang bertujuan menggali faktor-faktor sukses yang berkontribusi terhadap kesuksesan perusahaan UKM dalam mengurangi tingkat kegagalan (failure rate) sekaligus meningkatkan kemampuan bertahan (survival rate) terutama dalam periode 5 tahun pertama. Perusahaan-perusahaan yang menjadi objek investigasi merupakan perusahaan keluarga, yakni perusahaan pedagangan dan jasa, perusahaan kontraktor dan fabrikasi, perusahaan jasa penyuplai tenaga kerja, perusahaan Sistem Informasi & Teknologi (IT) serta perusahaan ekspedisi dan transportasi. Setidaknya ada 49 faktor sukses yang berhasil diidentifikasi dari proses wawancara tersebut dimana sebahagian merupakan faktor sukses yang sudah teridentifikasi pada teori atau penelitian sebelumnya, sisanya merupakan faktor sukses baru yang belum teridentifikasi pada penelitian sebelumnya. Dengan memahami faktor-faktor kunci sukses tersebut, pemilik usaha setidaknya akan memiliki panduan dalam mengurangi risiko kegagalan dan meningkatkan peluang mereka untuk sukses. Kenaikan tingkat keberhasilan UKM akan memiliki efek domino dalam menciptakan perubahan sosial yang positif dengan meningkatkan lapangan kerja, meningkatkan pendapatan penjualan, meningkatkan penerimaan pajak, dan mengurangi tingkat pengangguran. Dengan demikian akan terciptalah bisnis yang sukses berkelanjutan yang akan membawa keuntungan bagi karyawan, keluarga pengusaha, bisnis lain, masyarakat, maupun perekonomian nasional.

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The first five years is the failure rate of the age in which many SME have failed (SBA, 2011; Suryana, 2001; Lupiyoadi, 2004). Quantitative studies have been carried out in relation with this issue, but more detail research in the qualitative is still insufficient in order to see this phenomenon from the perspective of business owners, especially in family businesses. This study is a qualitative study which aims to explore the phenomenon of KSF conducted by the SME?s owner to reduce the failure rate and increase survival rate, especially in the first 5 year period. The companies that are the object of investigation are family small business owners that legally entitled to operate in the territory of the Republic of Indonesia. The company is engaged in different areas of businesses, i.e: trade and services company, contractor and fabricator, manpower supply services company (outsourcing), information system and technology (IT), freight forwarders and transportation company.

There are at least 49 KSFs were identified from the interview process where some of them has been identified on previous research, the rest is the new success factors that have not been identified in previous studies or literature. By understanding the KSFs needed by SME, business owners will have guidance in reducing the risk of failure and increase their chances for success. The increase in the success rate of SMEs will have a domino effect in creating positive social change to increase employment, increase sales revenue, increase tax revenues and reduce the unemployment rate. So that it will creates a sustainable successful business that will bring benefits to employees, family businesses, other businesses, communities, and national economies."

"Tesis ini membahas tentang Faktor-faktor yang berpengaruh terhadap Profitabilitas pada Usaha Kecil dan Menengah Mebel dan Furnitur di Mulyoharjo Jepara. Variabel yang digunakan berdasarkan landasan teori dan penelitian-penelitian yang sebelumnya dan disesuaikan dengan kondisi di lapangan adalah internasionalisai yang diproxy dengan besarnya ekspor, ukuran usaha, lama usaha, kredit serta pemakaian internet. Hasil penelitian ini mendapatkan kesimpulan bahwa, internasionalisasi, ukuran usaha, lama usaha, kredit berpengaruh secara signifikan terhadap Profitabilitas yang diperoleh oleh unit Usaha. Sedangkan penggunaan internet tidak berpengaruh secara signifikan. Dengan demikian maka penelitian ini menyarakan agar ekspor perlu ditingkatkan, demikian pula pemberian pinjaman fasilitas kredit dari lembaga keuangan formal terutama perbankan juga perlu ditingkatkan, sedangkan penggunaan internet tidak perlu dilakukan.

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This thesis discusses factors influencing the Profitability of Small and Medium sized Furnitur in Mulyoharjo Jepara. The variables to be used are based on theoritical, previously conducted research and are adjusted to the condition of object, namely export, size of firm, age of firm, external financial and use of internet. The result of this research concludes that export, size of firm, age of firm and extemai financial significantly influence the profitability of unit of Small and Medium sized Furnitur. Meanwhile, the use of internet does not significantly influence it. Therefore, the research recommends that export should to be increased especially by expanding new export destinations. That granting of extemal financial facility from official financial institutions particulary banks should be increased and that the use of internet is not necessary."

"ABSTRACTSome scholars believe that Differentiation Strategy and Organizational Culture are one of the key success in searching for competitive advantage and performance in strategic management context. This research paper aims to analyze the influence of Differentiation Strategy and Organizational Culture on Competitive Advantage and Performance in small and medium sized firms in creative sector. 95 samples were collected from owners and managers of creative small and medium sized firms listed in BISMA by Badan Ekonomi Kreatif BEKRAF . Non probability, purposive sampling is used as a sampling method. Samples were measured using six point Likert scale and the data were analyzed using Structural Equation Modelling SEM with LISREL 8.51 as a processing tool. The study finds that the better differentiation strategy adopted by a firm and the stronger organizational culture, the better competitive advantage and performance that can be achieved by these creative, small and medium sized firms.

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ABSTRAKBeberapa ahli dan akademisi percaya bahwa Strategi Diferensiasi dan Budaya Organisasi adalah salah satu kunci sukses dalam meraih keunggulan bersaing dalam konteks manajemen strategis. Makalah penelitian ini bertujuan untuk menganalisis pengaruh Strategi Diferensiasi dan Budaya Organisasi pada Keunggulan kompetitif dan Kinerja perusahaan pada usaha kecil dan menegah di industri kreatif. Total 95 sampel dikumpulkan dari pemilik dan pengelola manajer perusahaan kecil dan menengah yang terdaftar di BISMA oleh Badan Ekonomi Kreatif BEKRAF . Non-probability, purposive sampling digunakan sebagai metode sampling dalam penelitian ini. Sample diukur menggunakan skala Likert enam-titik. Data dianalisis menggunakan Structural Equation Modeling SEM dengan LISREL 8.51. Studi ini menemukan bahwa semakin baik Strategi Diferensiasi yang diadopsi, dan semakin kuat Budaya Organisasi yang dimiliki perusahaan, semakin kuatlah Keunggulan Kompetitif yang akan dicapai oleh perusahaan kecil dan menengah di industri kreatif. "

"Pandemi Covid-19 bukan hanya mengakibatkan hilangnya nyawa dengan skala besar, tetapi juga turut berdampak besar terhadap aktivitas perekonomian. Pada kasus di Indonesia, Usaha Mikro Kecil Menengah (UMKM) merupakan sektor yang paling terdampak akibat pandemi. Untuk itu, pemerintah menetapkan suatu regulasi kebijakan untuk membantu UMKM dalam meringankan bebannya melalui insentif Pajak Penghasilan Ditanggung Pemerintah (PPh DTP). Namun, hingga Oktober 2020, realisasi insentif pajak hanya mencapai 9,9% dari keseluruhan pihak yang ditargetkan. Karena itu, riset ini dilakukan untuk mengevaluasi kebijakan insentif PPh bagi UMKM di masa pandemi di Indonesia dengan menggunakan kriteria kebijakan publik oleh Dunn (2014) yaitu efisiensi, responsivitas, dan ketepatan dan menganalisis perbandingan konten kebijakannya di negara Thailand, Hong Kong, dan Indonesia. Data dihimpun melalui kajian literatur, studi dokumentasi, dan wawancara mendalam dengan para ahli. Dengan menggunakan teknik analisis data kualitatif, hasil riset menyimpulkan bahwa kebijakan insentif PPh UMKM di masa pandemi belum seluruhnya memenuhi kriteria Dunn. Riset menunjukkan bahwa persyaratan administratif yang ada tidak cukup efisien karena tidak memenuhi prinsip kemudahan dan kesederhanaan, sehingga menghasilkan cost of taxation tinggi bagi UMKM. Berbeda dengan Indonesia, kebijakan insentif PPh bagi UMKM yang diterapkan di Thailand dan Hong Kong menekankan prosedur pemanfaatan yang bersifat otomatis, dengan tujuan untuk memudahkan UMKM dalam memperoleh manfaat insentif. Guna optimalisasi fungsi insentif pajak dalam menanggulangi dampak pandemi Covid-19, pemerintah perlu melakukan simplifikasi prosedur pemanfaatan dan sosialisasi terkait implementasi secara tepat dan menyeluruh.

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The Covid-19 pandemic is not only causing large-scale loss of life, but also severely affected the economy activity. Micro-Small and Medium-sized Enterprises (MSMEs) are among the hardest-hit sector due to the pandemic in Indonesia. Thus, the government establishes regulation to help MSMEs ease the burden towards the Income Tax Borne by Government (PPh DTP). Nevertheless, until October 2020, the realization of the tax incentives has only reached 9,9% of the total targeted entities. Hence, this research primarily aims to evaluate income tax incentives policy for MSMEs in the Covid-19 pandemic based on evaluation criterias by Dunn, which consists efficiency, responsivity, and appropriateness, and also aims to conduct the comparison analysis of policy-content of income tax incentives policy in Thailand, Hong Kong, and Indonesia. The data is gathered through literature-review, documentation-study, and in-depth interviews with experts. Using qualitative analysis technique data, the results of this study indicates that the tax incentives have not entirely fulfilled the criterias by Dunn. The research shows that existing administrative requirements are not efficient caused it is against the ease of administration and simplicity principle, which results in higher cost of taxation for the targeted entities. Different from Indonesia, the policy that implemented in Thailand and Hong Kong emphasize the automatic procedures, which provides the easy access to MSMEs to get the benefit of tax incentives. In order to occupy tax incentives to contribute in tackling the Covid-19 impacts on MSMEs, the government needs to simplificate the procedures and also socialize the implementation appropriately and thorough."