Hasil Pencarian  ::  Simpan CSV :: Kembali

"ABSTRACTThis study aims to analyze innovation diagnostic in micro, small, and medium enterprises in Depok. The measurement of this innovation process refers to the measurement of Innovation Diagnostic Diamond proposed by Mazzarol and Reboud (2006), measuring the innovation capacity of the company in terms of market, innovation, strategy, and resources. The data are collected through questionnaires distributed to Micro, Small, and Medium Enterprises (SMEs). The SMEs selected as samples of this study is 99 SMEs in Depok and 112 SMEs in Solo. The findings of the study show SMEs as an active innovator by presenting the profile of SMEs and the perception of the context of existing innovations. The obstacles in innovation learning are related to human resources, the implementation of technology and the access to capital. "

"AbstrakMany business owners attempt to apply for bank credit, but not all of them are approved. This study aims to reveal the factors determining credit approval to Micro, Small, and Medium Enterprises (MSME). The variables used in this study are the owners capital, company establishment, collateral value, credit amount, owners age, and good relationship with the bank. In this study, the logit model used as a technique of analysis, in which there is only one dependent variable in the form of dummy along with the other six independent variables. The statistical test reveals that simultaneously all independent variables have significant effects on credit approval. Partially, only the owners capital and good relationships with the bank do affect the approval. Therefore, business owners should pay more attention to their amount of capital and interrelation with the bank when applying for bank credit."

"Micro, Small and Medium Enterprises (MSME) can be defined as a productive business that can be owned by individuals or business entities and has met the criteria as a micro business. UMKM is one of the spearheads of an independent economy that has great development potential, so that the existence of MSMEs can strengthen the people's economy. One area that has a lot of MSMEs is Gunungkidul Regency which is located in the Special Region of Yogyakarta. There are many obstacles in the UMKM business in Gunungkidul Regency, one of which is in marketing and product management. Support from the technological side is needed to increase the pace of the MSME economy. One form of technology support is an inventory application that can help MSMEs in managing product stocks and supporting product marketing. Applications named Nawani and Nukoni can make it easier for MSME business players in marketing products. Nawani functions to market UMKM products and perform stock management, while Nukoni functions as a catalog for MSME products. Based on the test obtained using a Likert Scale, Nawani has a score of 78.8% for the Function Test and the UI / UX Test of 69.6%, while Nukoni has a score of 85.3% for the Function Test and the UI / UX Test for 70.2%, so that both applications are running and suitable for use by both parties."

"Penelitian ini bertujuan untuk menganalisis pengaruh innovation capability dan open innovation terhadap operational performance. Penelitian dilakukan dengan menggunakan kuesioner melalui Google Form kepada 139 responden yang merupakan pemilik atau manajer lini atas UMKM di DKI Jakarta, yang merupakan UMKM kelas mikro, kecil ataupun menengah dan telah beroperasi selama lebih dari 3 tahun. Penelitian ini menggunakan pendekatan kuantitatif dengan pengumpulan data lewat survei dan dipilih menggunakan cara purposive sampling. Data yang didapatkan diolah kemudian diolah dengan menggunakan metode analisis linier berganda dengan menggunakan perangkat lunak SPSS. Penelitian memberikan hasil bahwa innovation capability dan open innovation memiliki pengaruh yang positif dan signifikan terhadap operational performance.

---

This study aims to analyze the effect of innovation capability and open innovation on operational performance. The research was conducted using a questionnaire through Google Form to 139 respondents who are owners or top line managers of MSMEs in DKI Jakarta, which are micro, small or medium class MSMEs and have been operating for more than 3 years. This research uses a quantitative approach with data collection through surveys and is selected using purposive sampling. The data obtained is processed and then processed using the multiple linear analysis method using SPSS software. The research provides results that innovation capability and open innovation have a positive and significant influence on operational performance."

"Penelitian ini dilakukan dengan tujuan untuk mengetahui apakah organizational innovation dan technological innovation capability memiliki pengaruh pada organizational performance di sektor UMKM di Indonesia. Selain itu, penelitian ini juga bertujuan untuk mengetahui faktor apa saja yang dapat mempengaruhi organizational innovation di sektor UMKM di Indonesia. Pengumpulan data dilakukan melalui kuisioner dan diolah serta dianalisis menggunakan structural equation modelling (SEM) untuk menguji kecocokan model secara keseluruhan dan menguji hubungan kausalitas antar variabel. Sejumlah 265 UMKM yang memiliki akses terhadap marketplace digital menjadi sampel penelitian ini. Hasil penelitian ini menunjukan bahwa organizational performance pada sektor UMKM dipengaruhi oleh organizational innovation dan technological innovation capability. Selain itu, organizational innovation juga terbukti hanya dipengaruhi oleh entrepreneurial orientation. Berdasarkan hasil tersebut, dapat disimpulkan bahwa teknologi dalam bentuk marketplace digital memiliki pengaruh pada performa bisnis UMKM di Indonesia. Namun, untuk dapat meningkatkan performa bisnis, diperlukan juga entrepreneurial orientation dari pemilik bisnis UMKM sehingga perkembangan teknologi yang digunakan oleh para pemilik UMKM juga diikuti dengan inovasi dari sisi UMKM sehingga mereka dapat meningkatkan performa bisnis.

---

The purpose of this research is to analyse whether organizational innovation and technological innovation capability affect organizational performance in Indonesian MSME sector. In addition, this research aims to analyse factors that could affect organizational innovation in Indonesian MSME sector. The data collection process was conducted by using questionnaires towards 265 MSME owners that has access towards digital marketplace applications and was analysed with using structural equation modelling software. Data analysis will consist of overall model fit analysis and relationships among variables analysis. The result of this research indicates that organizational innovation and technological innovation capability affect organizational performance. Furthermore, it was also proven that organizational innovation can only be affected by entrepreneurial orientation. Based on those results, it can be concluded that digital marketplace as technology could affect organizational performance of Indonesian MSME. However, to improve performance, entrepreneurial orientation from MSME owners are also required so the development of technology used by them are followed with business innovation which eventually leads to improved business performance."

"Tujuan dari penelitian ini adalah mengkomparasi pembinaan UMKM bagi penerima kredit mikro yang disalurkan oleh KJK-PEMK Karet Tengsin DKI Jakarta dan UKM Center FEB UI dengan memakai 9 indikator yang dikembangkan Feurstein. Ini dikombinasi dengan analisa SWOT atas masingmasing program. Pembobotan dilakukan melalui hasil olahan kuesioner terhadap Mitra Binaan dan Pemanfaat.Hasilnya menunjukkan bahwa Mitra Binaan UKM Center FEB UI memeberikan penilaian kepuasan lebih tinggi terutama dalam pembinaan dan pendampingan, sementara dari sisi KJK-PEMK maka efisiensi dan kemudahan informasi tentang program menjadi faktor kekuatan yang menonjol. Program KJK-PEMK hanya melanjutkan program pemerintah sebelumnya, sementara UKMC FEB UI lebih aktif. Terdapat distorsi pemanfaatan dari masing-masing program digunakan untuk keperluan pribadi dan ini menjadi saran perbaikan program di masa depan.

---

The objective of this study is to compare the development of success coaching UMKMs through KJK-PEMK Karet Tengsin DKI Jakarta and UKM Center FEB UI, using 9 indicators developed by Feurstein. This combined with a SWOT analysis for each program. Scoring is given through the questionnaire method toward beneficiaries.

The results showed that the partners UKMC give higher satisfaction ratings, especially in coaching and mentoring. In terms of KJK PEMK the efficiency and ease of info about the program become a prominent force factor. KJK-PEMK program just continue the previous government program, while the SME Center FEB UI more active. There is a distortion of the utilization of each program are used for personal purposes and it became suggestion improvement program in the future."

"Penelitian ini membahas mengenai implementasi strategi peningkatan kapasitas pelaku usaha mikro,kecil dan menengah oleh Pusat Pendidikan dan Pelatihan Koperasi, UMKM Serta Perdagangan Provinsi DKI Jakarta. Tujuan dari penelitian ini adalah untuk menganalisis implementasi strategi peningkatan kapasitas pelaku usaha mikro,kecil dan menengah oleh Pusat Pendidikan dan Pelatihan Koperasi, UMKM Serta Perdagangan Provinsi DKI Jakarta. Teori yang digunakan adalah manajemen strategi, capacity building, dan Usaha Mikro, Kecil dan Menengah. Penelitian ini menggunakan paradigma post-positivist dengan melakukan wawancara mendalam, observasi dan studi dokumentasi.Hasil penelitian ini menunjukkan bahwa implementasi strategi peningkatan kapasitas pelaku Usaha Mikro, Kecil dan Menengah oleh Pusat Pendidikan dan Pelatihan Koperasi, UMKM serta Perdagangan Provinsi DKI Jakarta belum berjalan dengan baik. Hal ini dapat dilihat dari delapan indikator yang digunakan, hanya dua indikator yang terpenuhi sedangkan enam indikator lainnya tidak terpenuhi.

---

This research discusses about Implementation of Capacity Building Strategy for Micro, Small and Medium Enterprises by The Center of Education and Training, Cooperative, SME and Trade, DKI Jakarta Province. The purpose of this research is to analyze implementation of capacity building strategy for Micro, Small and Medium Enterprise by The Center of Education and Training, Cooperative, SME and Trade, DKI Jakarta Province. Theories which are used to analyze in this research are strategic management, capacity building and Small Medium Enterprise. The approach used in this research is post positivist paradigm with in-depth interview, observation and document study.

The result of this research shows that the implementation of a capacity building strategy for Micro, Small and Medium Enterprises by the Centre for Education and Training, Cooperative, SME and Trade, DKI Jakarta Province has not been going well. This can be seen from eight indicators used, only two indicators were fulfilled, while six other indicators were not fulfilled."

"Micro, Small, and Medium Enterprises (MSMEs)have a major contribution to the economy of developing countries. However, the contribution of this sector to state revenues from the tax sector is still low because the level of compliance and tax payments of MSME taxpayers are still low. This research examines the strategies which can increase the MSMEs’ compliance level regarding the amount of payment and tax return report. This study uses the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) as a guide for conducting a systematic literature review of articles meeting the predetermined criteria. This study shows that the research model on the strategy to improve MSMEs’ compliance is dominated by quantitative studies, qualitative studies, mixed-methods, literature reviews, and experimental studies. This study suggests ten strategies to be used by the tax authority to improve MSME tax payers’ compliance. The ten strategies are providing tax education and training, service modernization, applying the same sanctions to all non-compliant taxpayers, tax reform, increasing public trust in tax authorities and government to increase voluntary compliance, improving MSME tax morale, maintaining and increasing engagement with taxpayers, increasing awareness and tax knowledge of taxpayers about the penalties and sanctions, supporting MSME business actors, and applying behavioral insights approach.This study recommends that tax authority should identify factors that affect MSME tax payers’compliance and create strategies to improve the MSME tax payers’ compliance."

"Penelitian ini bertujuan untuk mengusulkan Tax Planning bagi UMKM di Indonesia sesuai dengan kriteria tarif pajak penghasilan menurut Peraturan Pemerintah No 23 tahun 2018, Undang-undang pajak penghasilan Pasal 17, dan fasilitas Undang-Undang Pajak Penghasilan Pasal 31E. Pada saat ini UMKM memiliki proporsi sebesar 99,99% dari total keseluruhan pelaku usaha di Indonesia atau sebanyak 56,54 juta unit. Namun demikian kontribusi penerimaan pajak penghasilan UMKM terhadap penerimaan pajak Indonesia masih rendah, hanya sebesar Rp 5,7 triliun, atau sama dengan 5% dari Produk Domestik Bruto. Teori yang digunakan dalam penelitian ini yaitu Teori Tax Planning Hoffman (1961) dan teori kepatuhan Slippery Slope Framework Kirchler (2007) dengan pendekatan studi kasus Mixed Method serta menggunakan primary data dan secondary data. Hasil penelitian menunjukan bahwa UMKM orang pribadi dengan penghasilan neto lebih dari 6% atau UMKM Badan dengan penghasilan neto lebih dari 4% lebih menguntungkan menggunakan tarif pajak sesuai PP 23 tahun 2018, sedangkan UMKM orang pribadi yang memiliki penghasilan neto kurang dari 6% lebih menguntungkan menggunakan tarif pajak sesuai UU PPh pasal 17, serta UMKM badan dengan penghasilan neto kurang dari 4% lebih menguntungkan menggunakan tarif pajak pasal 31E. Output yang dihasilkan dari penelitian ini berupa tax planning bagi UMKM di Indonesia sesuai dengan ketentuan yang ada saat ini. Penelitian berikutnya diharapkan dapat berupa rancangan ketentuan tarif pajak penghasilan baru yang sesuai dengan asas perpajakan dan kondisi UMKM di Indonesia.

---

This study aims to propose tax planning for MSMEs in Indonesia according to income tax rates criteria on Government Regulation No. 23 of 2018, Article 17 of income tax law and Article 31E of income tax law. At the moment, MSMEs fulfill a proportion of 99.99% of a total business entity in Indonesia or as much as 56.54 million units. However, the contribution of MSMEs income tax revenue to Indonesia's tax revenues is meager, only at Rp. 5.7 trillion, or equal to 5% of Gross Domestic Product. The theory used in this study is the Hoffman Tax Planning Theory (1961) and the Slippery Slope Framework compliance theory of Kirchler (2007) with Mixed Method case study approach using primary and secondary data. The result showed that personal MSMEs with net income more than 6% or corporate MSMEs with net income more than 4% were more profitable use the income tax rate in accordance to PP 23 of 2018. Personal MSMEs with net income less than 6% were more profitable use tax rate in accordance to Income Tax Law article 17, as well as corporate MSMEs with net income less than 4% were more profitable use Article 31E rates. The output generated from this study is the form of tax planning for MSMEs in Indonesia. Subsequent research is expected to be a draft regulation on new income tax rates that are more in line with taxation principles and the condition of MSMEs in Indonesia."