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Implementation of Government Regulation No.46 Year of 2013 and No.23 Year of 2018 For Small and Medium Enterprises of Bandung City (Case Study of Small and Medium Enterprises in Bandung City) Eka Dyah Setyaningsih; Ratiyah* Ratiyah; Hartanti Hartanti; Vera Agustina Yanti; Sumanto Sumanto
Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Vol 4, No 2 (2020): Jurnal Ecodemica: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : LPPM Universitas BSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.139 KB) | DOI: 10.31294/jeco.v4i2.9194

Abstract

           This study aims to analyze the growth of turnover from the three types of businesses in the fields of convection, food processing, and study, by comparing the application of the UMKM tax calculation based on PP No 46 of 2013 and PP No 23 of 2018. The sampling technique uses unproportioned stratified random sampling and is carried out in December 2018 until June 2019. Data analysis in this study uses descriptive qualitative analysis by socializing the UMKM tax calculation with the most recent simple calculation following government regulations, which is 0.5% of turnover which was previously 1% of turnover. The results showed in Bandung Regency, namely the type of convection business with the highest turnover of Rp. 3,000,000,000 and the lowest is Rp. 960,000,000; type of food processing business, the highest turnover is Rp. 600,000,000, and the lowest is Rp. 132,000. 000, -; and by the type of handicraft business with the highest turnover of Rp. 600,000,000 and the lowest Rp. 96,000,000          By using PP 46 of 2013 with a turnover rate of 1% per year, updated to PP 23 of 2018 at a rate of 0.5% per year, through this policy it has been generated that UMKM entrepreneurs will be lighter with payment of a 0.5% tax rate to be able to stimulate UMKM entrepreneurs to continue working and building new innovations in their industrial business. Related to this pandemic period for SMEs in Bandung regency still lacking understanding of UMKM tax incentives, from the Directorate General of Central and Regional Taxes to make publications and socialization efforts so that people follow this opportunity 
ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERLANJUTAN PELAKU USAHA UMKM DI PEDESAAN DAN PERKOTAAN PROVINSI JAWA BARAT vera agustina yanti
Jurnal Pengkajian dan Pengembangan Teknologi Pertanian Vol 21, No 2 (2018): Juli 2018
Publisher : Balai Besar Pengkajian dan Pengembangan Teknologi Pertanian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21082/jpptp.v21n2.2018.p137-148

Abstract

ABSTRACT Factors Influence the Sustainability of Small Medium Micro Enterprises in Bandung and Bogor. Small Medium Micro Enterprises (SMEs) provide a huge contribution on economic. In line with the global economic, the competitiveness among enterprises rises. SMEs have low competitiveness caused by low quality, limited innovation and technological mastery. To have the competitiveness and business sustainability, SMEs are required to respond rapid technological innovations, focus on long-term interests, produce environmentally friendly products and strive for natural resource conservation as well as efficient use of technology. Factors supporting business sustainability need to be improved on business activities to support the sustainability of SMEs. This study aimed to analyze the profile factor, external environmental support, utilization of ICT facilities and competence that affect the sustainability of the business. This study used survey design with sampling technique disproportioned stratified random sampling to 358 respondents in four research sites. Data were collected through data collection questionnaire and done in 2017. Data was analyzed using descriptive techniques and Structural Equation Models (SEM). The results showed the level of MSME sustainability in urban areas was higher than in the district. City of Bandung and City of Bogor with sub variable income and business growth had score percentage higher than Bandung District and Bogor Dictrict. This is shown in product quality as well as better innovation. Factors affecting business sustainability are the perceptions of SMEs and ICT utilization factors, which directly affected business sustainability. One variable of ICT utilization is more effective to increase ICT adoption among SMEs business actors.Keywords: business sustainability, utilization of ICT facilities, perception of UMKM business actors ABSTRAK Usaha Mikro Kecil Menengah (UMKM) memberikan kontribusi besar pada perekonomian. Seiring perkembangan ekonomi global, persaingan usaha semakin kompetitif. Usaha Mikro Kecil Menengah memiliki daya saing rendah, salah satu penyebab adalah: mutu yang rendah, inovasi rendah, dan keterbatasan penguasaan teknologi (TIK). Untuk memiliki daya saing dan keberlanjutan usaha, UMKM harus merespon perubahan inovasi teknologi yang cepat, fokus pada kepentingan jangka panjang, menghasilkan produk ramah lingkungan dan mengupayakan pelestarian SDA, serta efisiensi penggunaan teknologi. Faktor-faktor pendukung keberlanjutan usaha perlu ditingkatkan pada aktivitas usaha untuk mendukung keberlanjutan usaha UMKM. Penelitian ini bertujuan menganalisis faktor profil, dukungan lingkungan ekternal, pemanfaatan sarana TIK, dan kompetensi yang mempengaruhi keberlanjutan usaha. Penelitian ini menggunakan desain survei dengan teknik pengambilan sampel dispropotioned stratied random sampling kepada 358 responden di empat lokasi penelitian. Data dikumpulkan melalui kuesioner pengumpulan data pada tahun 2017. Pengolahan data menggunakan teknik deskriptif dan Struktural Equation Models (SEM). Hasil penelitian menunjukkan tingkat keberlanjutan UMKM pada wilayah perkotaan lebih tinggi dibandingkan pada wilayah kabupaten. Kota Bandung dan Kota Bogor dengan sub peubah pendapatan dan pertumbuhan usaha memiliki skor persentase lebih tinggi dibandingkan Kabupaten Bandung dan Kabupaten Bogor. Hal ini ditunjukkan pada kualitas produk, serta inovasi yang lebih baik. Faktor-faktor yang berpengaruh pada keberlanjutan usaha adalah faktor persepsi pelaku UMKM dan faktor pemanfaatan sarana TIK secara langsung berpengaruh pada keberlanjutan usaha, satu peubah pemanfaatan TIK tersebut lebih efektif untuk meningkatkan adopsi TIK di kalangan pelaku usaha UMKM.Kata kunci: keberlanjutan usaha, pemanfaatan sarana TIK, persepsi pelaku usaha UMKM
Pengaruh hutang terhadap laba bersih (Studi pada PT. UNILEVER INDONESIA TBK.) Suhartono Suhartono; Widya Damayanti; Taat Kuspriyono; Lukman Hakim; Abdurrachman Abdurrachman; Vera Agustina Yanti
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 1 (2022): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i1.17368

Abstract

PT Unilever Indonesia Tbk is a company engaged in manufacturing, marketing and product distribution. Debt is one source of capital in optimizing or developing company profits. The purpose of this study is to analyze the effect of debt on net income at PT Unilever Indonesia Tbk. This study uses quantitative methods, namely the data analysis method using statistical tests, namely the basic assumption test, correlation, coefficient of determination and linear regression equation. The sample data of this study were taken from the website of the BEI and PT Unilever Indonesia Tbk for the 2013-2020 quarter period, so that the data obtained were 32 data. Based on the results of the research, the correlation coefficient test of 0.311 shows that debt to net income has an insignificant, weak and unidirectional relationship. Partially there is no influence between debt on profit and loss (H0 is accepted, Ha is rejected). As for the linear regression equation, it is obtained Y=0.843 + 0.809X.