scholarly journals Micro, Small, and Medium Enterprises (MSME’s) IN THE MIDDLE OF THE COVID-19 PANDEMIC

2021 ◽  
Author(s):  
lady
Keyword(s):  
Small Business ◽  
Economic Activity ◽  
Small And Medium Enterprises ◽  
The Law ◽  
Business Entities ◽  
Medium Enterprises ◽  
Micro Enterprises

MSMEs (Micro, Small, and Medium Enterprises) according to Law No. 20 of 2008 is a stand-alone productive economic activity. This business is usually carried out by individuals and not business entities that have subsidiaries or branch companies. It is further explained in the Law regarding the criteria for MSMEs, which are as follows:• Micro Enterprises: maximum assets of IDR 50 million• Small Business: assets of more than IDR 50 million – IDR 500 million.• Medium Enterprises: assets of more than IDR 500 million – IDR 10 billion.

scholarly journals PERSEPSI WAJIB PAJAK USAHA MIKRO KECIL MENENGAH TERHADAP PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 KABUPATEN KEPULAUAN SANGIHE

2021 ◽  
pp. 64-70
Author(s):  
Rini Pelo ◽  
Linda. A. O Tanor ◽  
Tinneke Evie Meggy Sumual
Keyword(s):  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Sources Of Information ◽  
The People ◽  
Tangible Rewards ◽  
Qualitative Descriptive ◽  
The Law ◽  
The Republic ◽  
Business Entities ◽  
Medium Enterprises

Pajak merupakan kontribusi wajib kepada Negara yang termasuk utang oleh orang pribadi atau organisasi yang bersifat memaksa berdasarkan Undang-Undang, dengan tidak menghasilkan imbalan yang nyata dan dipakai sebagai keperluan Negara sebesar-besarnya untuk menyejahterakan kemakmuran rakyat dengan Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan Nomor 28 Tahun 2007 (UU KUP No. 28 TAHUN 2007). Usaha mikro adalah usaha yang berjalan dan dimiliki oleh badan usaha maupun perorangan pribadi dengan memenuhi syarat dalam Undang-Undang Republik Indonesia Nomor 20 Tahun 2008. Penelitian ini bertujuan untuk mengetahui persepsi wajib pajak Usaha Mikro Kecil Menengah (UMKM) terhadap Peraturan Pemerintah (PP) Nomor 23 Tahun 2018 Kabupaten Kepulauan Sangihe. Metode penelitian ini adalah jenis penelitian deskriptif kualitatif yaitu penelitian yang dilakukan untuk mendapatkan informasi terhadap objek yang diteliti berdasarkan pada situasi. Sumber Informasi dalam penelitian ini adalah beberapa Wajib Pajak yang memiliki Usaha Mikro Kecil Menengah (UMKM) Khususnya warung-warung yang ada di Pasar Kampung Kulur II sebanyak 5 narasumber atau informan. Berdasarkan hasil ini diperoleh kesimpulan bahwa pelaku usaha yang menjadi informan penelitian kurang memiliki sedikit pengetahuan tentang pajak.   Kata Kunci : Persepsi, UMKM, Peraturan Pemerintah   ABSTRACT Taxes are mandatory contributions to the State which are included in debts by private persons or organizations that are compelling based on the law, without producing tangible rewards and are used as a large amount of the State's need for the welfare of the people with the Law on General Provisions and Tax Procedures Number 28 of the year. 2007 (UU KUP No. 28 of 2007). A micro business is a business that runs and is owned by business entities and private individuals by fulfilling the requirements in the Law of the Republic of Indonesia Number 20 of 2008. This study aims to determine the perception of taxpayers of Micro, Small and Medium Enterprises (MSMEs) against Government Regulation (PP) Number 23. In 2018 Sangihe Islands Regency. This research method is a type of qualitative descriptive research, namely research conducted to obtain information on the object under study based on the situation. Sources of information in this study are several taxpayers who have Micro, Small and Medium Enterprises (MSMEs), especially 5 food stalls in Kampung Kulur II Market. Based on these results, it can be concluded that business actors who are research informants do not have a little knowledge about taxes.   Key Words : Persepetion, UMKM, Development Rules  

scholarly journals Modeling the Activity of Small and Medium Enterprises using Set Theory

2020 ◽  
Vol 8 (6) ◽  
pp. 1400-1405
Keyword(s):  
Set Theory ◽  
Performance Indicators ◽  
Economic Activity ◽  
System Analysis ◽  
Small And Medium Enterprises ◽  
State Regulation ◽  
Processing Data ◽  
Develop Technology ◽  
Business Entities ◽  
Medium Enterprises

One of the directions of the Strategy for the Development of the Information Society in the Russian Federation for 2017-2030 is elaboration of technology for processing data on the activities of economic entities, as a tool for analyzing economic activity and making decisions based on the most complete amounts of information. The number of small and medium enterprises in certain industries and regions of Russia amounts to tens and hundreds of thousands. The assessment of their performance indicators requires improving methods for the formation and analysis of relevant databases, as well as the development of computer economic and mathematical models. Taking into account the large number of enterprises included in the relevant aggregates, the authors propose a new original approach to the description of their performance indicators. The study aims to develop a methodology for a system analysis of performance indicators of small and medium enterprises using set theory. These indicators are formed on the basis of a combination of different variants of their sets. The authors also consider the interrelations between the indicators characterizing the sets of small and medium enterprises belonging to different size categories, industries and territories. The results of the study can be used to develop technology for processing data on the activities of business entities, as a tool for analyzing economic activity and making decisions. They make it possible to establish patterns and trends in the development of various aggregates of SMEs, substantiate proposals and recommendations for improving their functioning on the basis of the characteristics specific to particular aggregates, and provide a differentiated approach to solving problems of state regulation of entrepreneurship.

scholarly journals DEVELOPMENT TRENDS OF ACCOUNTING REQUIREMENTS OF SMALL AND MEDIUM ENTERPRISES IN THE REPUBLIC OF LATVIA

2010 ◽  
Vol 1 (2) ◽  
pp. 42
Author(s):  
Inta Brūna ◽  
Inta Millere
Keyword(s):  
Economic Activity ◽  
Small And Medium Enterprises ◽  
Development Trends ◽  
Potential Development ◽  
National Economic ◽  
Normative Documentation ◽  
The Republic ◽  
Medium Enterprises ◽  
National Economic Policy ◽  
Micro Enterprises

The significance of small and medium enterprises (SME) including the development of micro enterprises has been emphasized more and more often in the national economic policy of many countries. This issue is also topical in the economy of Latvia, especially in the situation when it is necessary to revive and stimulate the economic activity in the country. Taking into account the measures planned by the European Commission and the amendments to the legislation of the Republic of Latvia and the planned measures regarding the support of SME as well as the differentiation of requirements in the field of accounting depending on the scale of activities the authors analyse the questions which are connected with the potential development trends in the accounting of enterprises. The authors study the criteria of SME and micro enterprises in the normative documentation of European Union and the Republic of Latvia, analyse the accounting requirements for SME, especially, for micro enterprises, identify the topical problems and make recommendations concerning the solution.

Pengaturan Waralaba Di Indonesia: Perspektif Hukum Bisnis

Liquidity ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 159-166
Author(s):  
Muchtar Riva’i
Keyword(s):  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Economic Community ◽  
The Law ◽  
The Government ◽  
Medium Enterprises ◽  
Article 5 ◽  
Laws And Regulations

The law arrangement of franchise law was first explicitly regulated by the Government Regulation No. 16 of 1997 which is then updated by Government Regulation No. 42 of 2007 to be created in an agreement that at least contains clauses as stipulated by Article 5 of the Government Regulation. However, franchise arrangements also associated with a variety of other laws and regulations applicable in Indonesia. This article is going to state that the importance of partnerships with small and medium enterprises as an effort to encourage the involvement of the wider economic community.

Assessment of small businesses activities in Ukraine

2019 ◽  
pp. 40-47
Author(s):  
Igor Ponomarenko ◽  
Kateryna Volovnenko
Keyword(s):  
Comparative Analysis ◽  
Statistical Analysis ◽  
Small Business ◽  
Small Businesses ◽  
Government Agencies ◽  
Small Enterprises ◽  
The Subject ◽  
Business Entities ◽  
The Impact ◽  
Micro Enterprises

The subject of the research is a set of approaches to the statistical analysis ofthe activities of small business entities in Ukraine, including micro-enterprises. The purpose of writing this article is to study of the features of functioningof small business entities in Ukraine. Methodology. The research methodology isto use a system-structural and comparative analysis (to study the change in thenumber of small enterprises by major components); monographic (when studyingmethods of statistical analysis of small businesses); economic analysis (when assessing the impact of small business entities on socio-economic phenomena andprocesses in Ukraine). The scientific novelty consists to determine the features ofthe functioning of small businesses in Ukraine in modern conditions. The influenceof the activities of the main socio-economic and political indicators on the activities of small enterprises in recent periods of time has been identified. It has beenestablished that there is flexibility in the development of strategies by small businesses in conditions of significant competition, which makes it possible to quicklyrespond to changing situations in specific markets. Conclusions. The use of acomprehensive statistical analysis of small businesses functioning in Ukraine willallow government agencies to develop a set of measures to optimize the activitiesof these enterprises, which ultimately will positively affect the strengthening oftheir competitiveness and will contribute to the growth of the national economicsystem.

scholarly journals Small business and its place in promoting sustainable development

2021 ◽  
Vol 250 ◽  
pp. 06007
Author(s):  
Elena Korneeva ◽  
Natalia Skornichenko ◽  
Tatiana Oruch
Keyword(s):  
Climate Change ◽  
Sustainable Development ◽  
Small Business ◽  
Social Life ◽  
Small And Medium Enterprises ◽  
Global Climate ◽  
Global Changes ◽  
The Sustainable Development ◽  
Development Goals ◽  
Medium Enterprises

Sustainable development is becoming a very important issue in the 21st century. Facing global changes such as the global warming, global climate change, as well as other pressing issue, all spheres of economy and social life need to take part in mitigating them and preventing disasters from happening. Our article studies the role of the small business in the above processes and the place of the small business in promoting sustainable development through its actions, public and social awareness and responsibility. We show how even small and medium enterprises can become a decisive power in tackling the climate change and promoting green thinking and sustainable awareness. This can be achieved through enhancing social responsibility of business companies which can greatly contribute to supporting the Sustainable Development Goals (SDG) and promoting sustainable economic growth.

scholarly journals Implementation of East Ogan Komering Ulu Regent Regulation Number 17 of 2015 Regarding Technical Guidelines for Implementing Micro and Small Business Permits

2018 ◽  
Vol 1 (2) ◽  
pp. 13-24
Author(s):  
Nety Andriani ◽  
Slamet Widodo ◽  
Andy Alfatih
Keyword(s):  
Small Business ◽  
Policy Implementation ◽  
Real Time ◽  
Small And Medium Enterprises ◽  
Successful Implementation ◽  
Delivery Time ◽  
Training And Supervision ◽  
License Application ◽  
Internet Connections ◽  
Medium Enterprises

ABSTRACT The purpose of this research is to find out how the implementation of East Ogan Komering Ulu  (OKU) Regency Regulation Number 17 of 2015 regarding Technical Guidelines for Micro and Small Business Permits in three sub-districts in East OKU Regency and also to find out the factors that support and hinder the implementation of policies. The policy implementation is analyzed using three variables; the level of compliance, well-functioning routines, and the absence of problems, and the desired performance and impact of the policies implemented. The results showed that East OKU Regency Regulation No. 17 of 2015 concerning Technical Guidelines for Micro and Small Business Permits in three districts in East OKU Regency has not been implemented optimally. This is indicated by some costs that entrepreneurs must pay when they want to get a license, micro and small licensing processes that have been done in real time, reports on the implementation of micro and small licenses that have not been done by the district, and supervision from the Office of Cooperatives and Small and Medium Enterprises is not fully done. In line with that, the researchers found the factors that supported the successful implementation of the policy were efforts to take a license application from employers and the achievement of delivery time. While the factors that hinder the successful implementation of this policy are the unavailability of the budget, lack of infrastructure and working equipment, uneven network and internet connections, and lack of coordination. Therefore, improvements need to be made by meeting the resources needed, and also to maximize training and supervision of the implementation of micro and small licenses by the Office of Cooperatives and Small and Medium Enterprises.

scholarly journals The Effect of Product Promotion and Innovation Activities on Marketing Performance in Middle Small Micro Enterprises in Cianjur

2021 ◽  
Vol 4 (1) ◽  
pp. 528-540
Author(s):  
Nurjaya Nurjaya ◽  
Azhar Affandi ◽  
Heri Erlangga ◽  
Denok Sunarsi ◽  
Jasmani Jasmani
Keyword(s):  
Hypothesis Testing ◽  
Product Innovation ◽  
Small And Medium Enterprises ◽  
Hypothesis Test ◽  
Regression Testing ◽  
Analysis Techniques ◽  
Marketing Performance ◽  
Innovation Activities ◽  
Medium Enterprises ◽  
Micro Enterprises

This study aims to determine the effect of promotional activities and product innovation on marketing performance in Micro, Small and Medium Enterprises in Cianjur. The method used is explanatory research with analysis techniques using statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this study that promotional activities have a significant effect on marketing performance by 40.0%, hypothesis testing is obtained t count> t table or (7.915> 1.986). Product innovation has a significant effect on marketing performance by 38.5%, the hypothesis test obtained t count> t table or (7,669> 1,986). Promotional activities and product innovation simultaneously have a significant effect on marketing performance with the regression equation Y = 11.022 + 0.374X1 + 0.360X2. Contribution of influence is 49.3%, hypothesis testing obtained F count> F table or (45,302> 2,700).

PEMAHAMAN PELAKU USAHA MIKRO KECIL DAN MENENGAH TERHADAP URGENSI PENERAPAN HUKUM KEKAYAAN INTELEKTUAL TERKAIT MEREK DITINJAU DARI UNDANG-UNDANG NOMOR 20 TAHUN 2016 TENTANG MEREK DAN INDIKASI GEOGRAFIS (Studi di Dinas Koperasi dan UMKM Surakarta)

2019 ◽  
Vol 7 (1) ◽  
pp. 118
Author(s):  
Raissa Diva Kirana , ◽  
Hernawan Hadi ,
Keyword(s):  
Small And Medium Enterprises ◽  
Moral Values ◽  
Geographical Indication ◽  
Literature Study ◽  
Legal Research ◽  
Unequal Distribution ◽  
The Law ◽  
Definition Of ◽  
Medium Enterprises

<p>Abstract<br />This article aims to determine whether or not the understanding of micro, small and medium enterprises <br />(MSMEs) in Surakarta City, to the application of the regulations stated in Law Number 20 of 2016 on <br />Trademark and Geographical Indication (According to the research in the Department of Cooperatives <br />and UMKM Surakarta) registration of brands and constraints that hinder the implementation of the law <br />to the entrepreneurs of MSMEs. This understanding includes several factors that influence from culture <br />to moral values. This legal research is an empirical or sociological juridical research, which studies the <br />problem directly to the target (in this study the entrepreneur of MSMEs). Techniques of collecting legal <br />materials with questionnaires, interviews, and literature study. Based on the results of this study and <br />discussion, the conclusion of the unequal distribution of the related understanding of Brand rights as <br />regulated in Law Number 20 of 2016 on the entrepreneurs of MSMEs, whether the understanding of the <br />definition of the rights of the brand itself, the benefits, and the procedure of registration. The factors that <br />become obstacles hampering the implementation of this law on the entrepreneurs of SMEs in Surakarta.<br />Keywords: Understanding; Trademark Rights and Geographical Indicatio; MSMEs entrepreneurs</p><p>Abstrak<br />Artikel ini bertujuan untuk mengetahui tercipta tidaknya pemahaman pelaku Usaha Mikro Kecil dan <br />Menengah (UMKM) di Kota Surakarta, terhadap penerapan peraturan yang tertera pada Undang-Undang <br />Nomor 20 Tahun 2016 tentang Merek dan Indikasi Geografis (Sesuai penelitian di Dinas Koperasi dan <br />UMKM Surakarta) terkait pendaftaran merek beserta kendala-kendalanya yang menjadi penghambat <br />dalam penerapan undang-undang tersebut pada pelaku UMKM. Pemahaman ini meliputi beberapa faktor <br />yang mempengaruhi mulai dari budaya hingga nilai moral. Penelitian hukum ini merupakan penilitian <br />empiris atau yuridis sosiologis, yang mempelajari masalah dengan langsung pada sasarannya (dalam <br />penelitian ini pelaku UMKM). Tekhnik pengumpulan bahan hukumnya dengan kuisioner, wawancara, serta <br />studi pustaka. Berdasarkan hasil penelitian dan pembahasan ini dihasilkan simpulan belum meratanya <br />pemahaman terkait Hak merek yang diatur pada Undang-Undang Nomor 20 Tahun 2016 pada para <br />pelaku UMKM, baik pemahaman mengenai pengertian hak merek itu sendiri, manfaat, maaupun prosedur <br />pendaftarannya. Adapun faktor-faktor yang menjadi kendala terhambatnya penerapan undang-undang <br />ini pada pelaku UMKM di Surakarta. <br />Kata Kunci : Pemahaman; Merek dan Indikasi Geografis; Pelaku UMKM</p>

Dynamics of MSME Industry in Uttar Pradesh and Maharashtra: An Analysis of Sugar Firms

2019 ◽  
Vol 46 (4) ◽  
pp. 235-247
Author(s):  
Md Riyazuddin Khan ◽  
Abdulla
Keyword(s):  
Small And Medium Enterprises ◽  
Returns To Scale ◽  
Uttar Pradesh ◽  
Inverse Effect ◽  
Sugar Mills ◽  
Operation Factor ◽  
Medium Enterprises ◽  
Time Invariant ◽  
Constant Returns To Scale ◽  
Micro Enterprises

Micro enterprises create the strength of an economy in maintaining an appreciable growth rate and in creating employment preambles. The sector has been regarded as an instrument of economic growth and social development in developing countries like India. This study is an attempt to focus on the technical efficiency (TE) of micro, small and medium enterprises (MSMEs) enterprise sugar mills in Maharashtra and Uttar Pradesh. The result indicates that the production function is operating under constant returns to scale. Over the period, age (number of years in operation) factor has an inverse effect on efficiency level. Ownership plays an important role in Maharashtra as compared to Uttar Pradesh. The ‘likelihood ratio’ suggests that time-decay model is preferred over time-invariant technical inefficiency. The average TE of Maharashtra and Uttar Pradesh is 66 per cent and 64 per cent, respectively. MSMEs sugar mills of Maharashtra are more efficient than sugar mills in Uttar Pradesh.

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