Pub Date : 2023-05-30DOI: 10.22236/jei.v14i1.11233
E. Susanto, Rahmat Dahlan, Amirudin Amirudin
This study aims to evaluate the implementation of zakat, infaq, shodaqoh (ZIS) on the growth of micro enterprises and mustahiq welfare at the Lazismu UHAMKA Service Office. This research uses qualitative methods with data collection techniques through interviews and observations. The respondents of the study consisted of mustahiq and the manager of the Lazismu UHAMKA service office. The results showed that the implementation of ZIS had a positive impact on the growth of mustahiq micro-enterprises and their welfare. However, there are still several obstacles in the implementation of the ZIS program, such as the lack of mustahiq awareness in the management of zakat, infaq, and shodaqoh received. Therefore, efforts are needed to increase mustahiq awareness and ZIS program management in order to have a greater impact on mustahiq and the community.
{"title":"IMPLEMENTATION OF INFAQ SHODAQOH ZAKAT ON MICRO BUSINESS GROWTH AND MUSTAHIQ WELFARE AT LAZISMU SERVICE OFFICE","authors":"E. Susanto, Rahmat Dahlan, Amirudin Amirudin","doi":"10.22236/jei.v14i1.11233","DOIUrl":"https://doi.org/10.22236/jei.v14i1.11233","url":null,"abstract":"This study aims to evaluate the implementation of zakat, infaq, shodaqoh (ZIS) on the growth of micro enterprises and mustahiq welfare at the Lazismu UHAMKA Service Office. This research uses qualitative methods with data collection techniques through interviews and observations. The respondents of the study consisted of mustahiq and the manager of the Lazismu UHAMKA service office. The results showed that the implementation of ZIS had a positive impact on the growth of mustahiq micro-enterprises and their welfare. However, there are still several obstacles in the implementation of the ZIS program, such as the lack of mustahiq awareness in the management of zakat, infaq, and shodaqoh received. Therefore, efforts are needed to increase mustahiq awareness and ZIS program management in order to have a greater impact on mustahiq and the community.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78098287","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to test and prove whether financial performance affects the market to book value of equity (MBVE). The population in this study are all LQ45 companies listed on the IDX for the 2019-2021 period. Sampling was carried out by purposive sampling and 135 companies were selected. The data in this study come from secondary data obtained through documentation techniques. Data analysis with multiple regression partially using SPSS. The results showed that simultaneously there was a significant effect of CR, DER, and ROA on MBVE. Based on partial testing, it is concluded that CR, DER and ROA have a significant effect on MBVE.
{"title":"The Effect of Financial Performance on Market to Book Value of Equity (MBVE) in LQ45 Companies on the IDX Post Pandemi Covid 19","authors":"Lia Febriani, A. Sukoco","doi":"10.29138/je.v23i01.194","DOIUrl":"https://doi.org/10.29138/je.v23i01.194","url":null,"abstract":"This study aims to test and prove whether financial performance affects the market to book value of equity (MBVE). The population in this study are all LQ45 companies listed on the IDX for the 2019-2021 period. Sampling was carried out by purposive sampling and 135 companies were selected. The data in this study come from secondary data obtained through documentation techniques. Data analysis with multiple regression partially using SPSS. The results showed that simultaneously there was a significant effect of CR, DER, and ROA on MBVE. Based on partial testing, it is concluded that CR, DER and ROA have a significant effect on MBVE.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81866158","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to analyze the Effect of Managerial Ownership, Institutional Ownership and Deferred Tax Burden on Profit Management in Food and Beverage Companies on the Indonesia Stock Exchange 2017 – 2021. This study used a quantitative approach in the form of financial statements of food and beverage companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling technique used in this study used a purposive sampling approach, the number of samples used in this study were 90 samples. The results of this study indicate that managerial ownership has no effect on earnings management, institutional ownership has an effect on earnings management, deferred tax expense has an effect on earnings management, simultaneously the variables managerial ownership, institutional ownership and deferred tax expense have an effect on earnings management. The limitations in this study are that the research object only focuses on food and beverage sector companies that are listed on the Indonesia Stock Exchange from 2017 to 2021. This study uses the dependent variable, namely earnings management and independent variables, namely Managerial Ownership, Institutional Ownership and Deferred Tax Expenses As material for consideration in making decisions related to earnings management and can be used as a reference for companies in determining policies related to financial reports regarding earnings management practices. This Paper is Original Research paper.
{"title":"The Influence of Managerial Ownership, Institutional Ownership and Deferred Tax Burden on Earnings Management in Food and Beverage Companies on the Indonesia Stock Exchange 2017 – 2021","authors":"Kayla Puspita, Putri Zanufa Sari","doi":"10.29138/je.v23i01.193","DOIUrl":"https://doi.org/10.29138/je.v23i01.193","url":null,"abstract":"This study aims to analyze the Effect of Managerial Ownership, Institutional Ownership and Deferred Tax Burden on Profit Management in Food and Beverage Companies on the Indonesia Stock Exchange 2017 – 2021. This study used a quantitative approach in the form of financial statements of food and beverage companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling technique used in this study used a purposive sampling approach, the number of samples used in this study were 90 samples. The results of this study indicate that managerial ownership has no effect on earnings management, institutional ownership has an effect on earnings management, deferred tax expense has an effect on earnings management, simultaneously the variables managerial ownership, institutional ownership and deferred tax expense have an effect on earnings management. The limitations in this study are that the research object only focuses on food and beverage sector companies that are listed on the Indonesia Stock Exchange from 2017 to 2021. This study uses the dependent variable, namely earnings management and independent variables, namely Managerial Ownership, Institutional Ownership and Deferred Tax Expenses As material for consideration in making decisions related to earnings management and can be used as a reference for companies in determining policies related to financial reports regarding earnings management practices. This Paper is Original Research paper.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"2003 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83017144","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to analyze the influence of tax planning, profitability and leverage on firm value. This study uses a quantitative approach in the form of financial statements of food and beverage companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling technique used in this study used a purposive sampling approach, the number of samples used in this study were 90 samples. The results of testing the first hypothesis (H1) show that tax planning has no effect on firm value. The results of testing the second hypothesis (H2) show that profitability has an effect on firm value. The results of testing the third hypothesis (H3) show that leverage has an effect on firm value. The results of testing the fourth hypothesis (H4) show that Tax Planning, Profitability and Leverage have an effect simultaneously on Firm Value. In the following, there are some research limitations found in this study, namely in this study, the limitation of the problem lies in tax planning, profitability and leverage on firm value. In this study, researchers used food and beverage companies on the Indonesia Stock Exchange from 2017 to 2021. The results of this study can be used as one of the considerations in making decisions to invest. As for the company, the results of this study are expected to be able to evaluate and increase the value of the company.
{"title":"The Effect of Tax Planning, Profitability and Leverage on Firm Value in Food and Beverage Companies on the Indonesia Stock Exchange from 2017 To 2021","authors":"Tri Aryantara Saputra, Ibnu Fajaruddin","doi":"10.29138/je.v23i01.198","DOIUrl":"https://doi.org/10.29138/je.v23i01.198","url":null,"abstract":"This study aims to analyze the influence of tax planning, profitability and leverage on firm value. This study uses a quantitative approach in the form of financial statements of food and beverage companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling technique used in this study used a purposive sampling approach, the number of samples used in this study were 90 samples. The results of testing the first hypothesis (H1) show that tax planning has no effect on firm value. The results of testing the second hypothesis (H2) show that profitability has an effect on firm value. The results of testing the third hypothesis (H3) show that leverage has an effect on firm value. The results of testing the fourth hypothesis (H4) show that Tax Planning, Profitability and Leverage have an effect simultaneously on Firm Value. In the following, there are some research limitations found in this study, namely in this study, the limitation of the problem lies in tax planning, profitability and leverage on firm value. In this study, researchers used food and beverage companies on the Indonesia Stock Exchange from 2017 to 2021. The results of this study can be used as one of the considerations in making decisions to invest. As for the company, the results of this study are expected to be able to evaluate and increase the value of the company.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82219643","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to determine the extent of the influence of the Current Ratio, Net Profit Margin, and Debt to Equity ratio on the growth of earnings in the Hotel, Restaurant, and Tourism sub-sector companies listed on the Indonesia Stock Exchange (BEI) during the period 2019-2021. This research uses a quantitative research method, the technique used in this research is the documentation technique, which is sourced from secondary data, obtained by taking data published by the Indonesia Stock Exchange (BEI). The analysis technique used in this research is multiple linear regression analysis. The significance value for the Current Ratio (CR) variable = (0.013) < (0.05), so the Current Ratio (CR) has a significant effect on earnings growth. The significance value of the Net Profit Margin (NPM) = (2.048) and significance (0.000) < (0.05), so the Net Profit Margin (NPM) has a significant effect on earnings growth. Meanwhile, the Debt equity Ratio (DER) variable + (-2.048) and significance (0.667) > (0.05) so the Debt equity ratio (DER) does not have an effect on earnings growth.
{"title":"The Impact of Financial Ratios on Profit Growth in Companies in the Hotel, Restaurant and Tourism Subsector Listed on the Indonesia Stock Exchange During the COVID-19 Pandemic (Period 2019-2021)","authors":"Alda Mei Fanesia, A. Baktiono","doi":"10.29138/je.v23i01.197","DOIUrl":"https://doi.org/10.29138/je.v23i01.197","url":null,"abstract":"This research aims to determine the extent of the influence of the Current Ratio, Net Profit Margin, and Debt to Equity ratio on the growth of earnings in the Hotel, Restaurant, and Tourism sub-sector companies listed on the Indonesia Stock Exchange (BEI) during the period 2019-2021. This research uses a quantitative research method, the technique used in this research is the documentation technique, which is sourced from secondary data, obtained by taking data published by the Indonesia Stock Exchange (BEI). The analysis technique used in this research is multiple linear regression analysis. The significance value for the Current Ratio (CR) variable = (0.013) < (0.05), so the Current Ratio (CR) has a significant effect on earnings growth. The significance value of the Net Profit Margin (NPM) = (2.048) and significance (0.000) < (0.05), so the Net Profit Margin (NPM) has a significant effect on earnings growth. Meanwhile, the Debt equity Ratio (DER) variable + (-2.048) and significance (0.667) > (0.05) so the Debt equity ratio (DER) does not have an effect on earnings growth.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"41 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89565134","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
For the purpose of this study is 1) to know and analyze the influence of taxpayer awareness on taxpayer compliance in paying the land tax and building, 2) to know and analyze the influence of taxpayer’s level of understanding on taxpayer compliance in paying the land tax and building, 3) to know and analyze the influence of taxpayer’s compliance with the land tax and building, 4) to know and analyze the influence of taxpayer’s compliance with the land tax and building, 5) to know and analyze the influence of taxpayer’s quality of taxpayer compliance on the land tax and building, 6) to know and analyze the influence of awareness variables, level of understanding, income level, income level, tax environment, and quality of tax service on the compliance of taxpayer’s paying the land tax and building. The object of this study is Compliance of Taxpayers in paying Earth Taxes and Buildings in Kapasari Village, Surabaya. The research method used is quantitative method. The total population in the study was 3,062 taxpayers, the sample method used is simple random sampling that researchers took from a population of 97 respondents using the Slovin formula. The sample data analyzed is the primary data, which will be processed using the SPSS application. For the results of the study, the level of understanding, the level of tax environment and the quality of tax services are significant, while the level of income partially does not have significant effect. Simultaneously awareness, level of understanding, income level, tax environment, and quality of tax services are significant. For the limitation in this study, it focuses on taxpayer respondents who own land and buildings in Kapasari Village, Surabaya and the influence on taxpayer compliance both partially and simultaneously.
{"title":"Effect of Awareness, Level of Understanding, Income Level, Tax Environment and Quality of Tax Services on Taxpayer Compliance in Paying Land and Building Taxes During the Covid-19 Pandemic in Kapasari Village, Surabaya","authors":"Endah Zhery Devianti, Ariyani","doi":"10.29138/je.v23i01.195","DOIUrl":"https://doi.org/10.29138/je.v23i01.195","url":null,"abstract":"For the purpose of this study is 1) to know and analyze the influence of taxpayer awareness on taxpayer compliance in paying the land tax and building, 2) to know and analyze the influence of taxpayer’s level of understanding on taxpayer compliance in paying the land tax and building, 3) to know and analyze the influence of taxpayer’s compliance with the land tax and building, 4) to know and analyze the influence of taxpayer’s compliance with the land tax and building, 5) to know and analyze the influence of taxpayer’s quality of taxpayer compliance on the land tax and building, 6) to know and analyze the influence of awareness variables, level of understanding, income level, income level, tax environment, and quality of tax service on the compliance of taxpayer’s paying the land tax and building. The object of this study is Compliance of Taxpayers in paying Earth Taxes and Buildings in Kapasari Village, Surabaya. The research method used is quantitative method. The total population in the study was 3,062 taxpayers, the sample method used is simple random sampling that researchers took from a population of 97 respondents using the Slovin formula. The sample data analyzed is the primary data, which will be processed using the SPSS application. For the results of the study, the level of understanding, the level of tax environment and the quality of tax services are significant, while the level of income partially does not have significant effect. Simultaneously awareness, level of understanding, income level, tax environment, and quality of tax services are significant. For the limitation in this study, it focuses on taxpayer respondents who own land and buildings in Kapasari Village, Surabaya and the influence on taxpayer compliance both partially and simultaneously.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84861229","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The du pont method is the approach that will be used in the process of analyzing financial statements. Activity ratio analysis for profit on sales margin is a key component of the du pont method, which is used to calculate the company's profit. The purpose of this study is to assess the level of rentability of PT Unilver Indonesia Tbk in the period 2020 – 2021. This research uses a descriptive approach with quantitative data types. The results of the study using du pont analysis showed that the return on equity decreased which was influenced by the return on assets and equity multiplier, but the decrease in return on equity of -8.16 was more dominantly influenced by the return on assets showing a decrease of -15.98%. The decrease in return on assets was influenced by asset turnover and net profit margin which decreased by -3.80% and -12.65%, respectively, indicating that the company was not optimal in managing its assets to generate sales and the company had not been optimal in reducing expenses to achieve optimal profits.
{"title":"The Use of a Method of Du Pont to Assess Rentabilitas PT Unilever Indonesia Tbk a Period of the Year 2020 - 2021","authors":"Evi Kurniasari, Wahyudiono","doi":"10.29138/je.v23i01.196","DOIUrl":"https://doi.org/10.29138/je.v23i01.196","url":null,"abstract":"The du pont method is the approach that will be used in the process of analyzing financial statements. Activity ratio analysis for profit on sales margin is a key component of the du pont method, which is used to calculate the company's profit. The purpose of this study is to assess the level of rentability of PT Unilver Indonesia Tbk in the period 2020 – 2021. This research uses a descriptive approach with quantitative data types. The results of the study using du pont analysis showed that the return on equity decreased which was influenced by the return on assets and equity multiplier, but the decrease in return on equity of -8.16 was more dominantly influenced by the return on assets showing a decrease of -15.98%. The decrease in return on assets was influenced by asset turnover and net profit margin which decreased by -3.80% and -12.65%, respectively, indicating that the company was not optimal in managing its assets to generate sales and the company had not been optimal in reducing expenses to achieve optimal profits.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"39 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91387827","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to analyze the Effect of Managerial Ownership, Institutional Ownership, Independent Commissioners and Company Size on Tax Aggressiveness in Food and Beverage Sector Companies on the Indonesia Stock Exchange 2017 – 2021. This research uses a quantitative approach. The sampling technique uses purposive sampling which is a technique for determining samples with certain criteria. Source of data used in this research is secondary data. Secondary data, namely data obtained from existing data in the company as an object of research and supported by literature consisting of the internet, articles, and books that are related to research. Secondary data in this study is data on food and beverage companies listed on the IDX for 2017-2021. The results of testing the first hypothesis (H1) show that Managerial Ownership Has an Effect on Tax Aggressiveness. The results of testing the second hypothesis (H2) show that Institutional Ownership Has an Effect on Tax Aggressiveness. The results of testing the third hypothesis (H3) show that Independent Commissioners have an Influence on Tax Aggressiveness, the results of testing the fourth hypothesis (H4) show that company size has an effect on tax aggressiveness. The results of testing the fifth hypothesis (H5) show that managerial ownership, institutional ownership, independent commissioners and company size have a simultaneous effect on tax aggressiveness. This research is still limited to several independent variables, namely managerial ownership, institutional ownership, independent commissioners and company size and this research is still limited in using food and beverage companies on the Indonesia Stock Exchange from 2017 to 2021. This research is expected to provide inputs and contributions of ideas regarding the understanding of taxation related to tax aggressiveness.
{"title":"The Influence of Managerial Ownership, Institutional Ownership, Independent Commissioners and Company Size on Tax Aggressiveness in Food and Beverage Companies on the Indonesia Stock Exchange","authors":"Novi Duwi Lestari, Ariyani","doi":"10.29138/je.v23i01.199","DOIUrl":"https://doi.org/10.29138/je.v23i01.199","url":null,"abstract":"This study aims to analyze the Effect of Managerial Ownership, Institutional Ownership, Independent Commissioners and Company Size on Tax Aggressiveness in Food and Beverage Sector Companies on the Indonesia Stock Exchange 2017 – 2021. This research uses a quantitative approach. The sampling technique uses purposive sampling which is a technique for determining samples with certain criteria. Source of data used in this research is secondary data. Secondary data, namely data obtained from existing data in the company as an object of research and supported by literature consisting of the internet, articles, and books that are related to research. Secondary data in this study is data on food and beverage companies listed on the IDX for 2017-2021. The results of testing the first hypothesis (H1) show that Managerial Ownership Has an Effect on Tax Aggressiveness. The results of testing the second hypothesis (H2) show that Institutional Ownership Has an Effect on Tax Aggressiveness. The results of testing the third hypothesis (H3) show that Independent Commissioners have an Influence on Tax Aggressiveness, the results of testing the fourth hypothesis (H4) show that company size has an effect on tax aggressiveness. The results of testing the fifth hypothesis (H5) show that managerial ownership, institutional ownership, independent commissioners and company size have a simultaneous effect on tax aggressiveness. This research is still limited to several independent variables, namely managerial ownership, institutional ownership, independent commissioners and company size and this research is still limited in using food and beverage companies on the Indonesia Stock Exchange from 2017 to 2021. This research is expected to provide inputs and contributions of ideas regarding the understanding of taxation related to tax aggressiveness.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84295674","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-21DOI: 10.54209/ekonomi.v12i02.1739
S. Sugianto, Casmudi Casmudi, Setyana Tungga Dewi, Linda Ayuni, D. Aprilia, Cantika Regina, Deswa Nuralya, Yunita Presitini
The background of Micro Small Enterprises (MSEs) is currently contracting. Not yet recovered from the devastating Covid-19 pandemic, most business units have almost closed. Entering 2022, business actors are faced with a situation of uncertainty due to the war between Russia and Ukraine has not yet been resolved. Business climate conditions are increasingly shocking, overshadowed by the global economic recession in 2023. Some local MSE actors take it seriously, but some are normal. The objectives of the study (1) describe the perspective aspects of organizing micro and small enterprises (MSEs), (2) present the position of MSEs in Balikpapan to welcome the development of the Capital City of the Archipelago (IKN) (3) Reveal the strategy of MSEs to welcome the development of IKN. This qualitative discretive research took the MSE segment in Balikpapan. Samples of 6 types of businesses (1) Restaurant, (2) Café, (3) Beverage, (4) Hydroponics, (5) Seafood, (6) Tofu and Tempeh Industry. Data collection using observation, structured interviews, data collection assisted by 5 groups by conducting internships for 7 days. The position of the researcher as supervisor 1 and 2. The results of the study achieved very good category scores (81-100) (1) Hydroponics and Seafood 97 Percent (2) Restaurants and Cafes 93 percent (3) Beverages 95 Percent and Tofu Tempeh 90 Percent. There are 11 indicators, namely (1) Character of business actors (2) Business planning, (3) Market and marketing, (4) Production operations, (5) Business location, (6) Organization management, (7) Marketing mix, (8) Business competition, (9) Market confidence, (10) Financial management and (11) Business feasibility. The conclusion of the study to six Micro and Small Enterprises (MSEs) business units in Balikpapan has very good prospects, the lowest achievement score of 90 percent and the highest of 97 percent.
{"title":"PROSPECTIVE MICRO AND SMALL ENTERPRISES (MSES) IN BALIKPAPAN","authors":"S. Sugianto, Casmudi Casmudi, Setyana Tungga Dewi, Linda Ayuni, D. Aprilia, Cantika Regina, Deswa Nuralya, Yunita Presitini","doi":"10.54209/ekonomi.v12i02.1739","DOIUrl":"https://doi.org/10.54209/ekonomi.v12i02.1739","url":null,"abstract":"The background of Micro Small Enterprises (MSEs) is currently contracting. Not yet recovered from the devastating Covid-19 pandemic, most business units have almost closed. Entering 2022, business actors are faced with a situation of uncertainty due to the war between Russia and Ukraine has not yet been resolved. Business climate conditions are increasingly shocking, overshadowed by the global economic recession in 2023. Some local MSE actors take it seriously, but some are normal. The objectives of the study (1) describe the perspective aspects of organizing micro and small enterprises (MSEs), (2) present the position of MSEs in Balikpapan to welcome the development of the Capital City of the Archipelago (IKN) (3) Reveal the strategy of MSEs to welcome the development of IKN. This qualitative discretive research took the MSE segment in Balikpapan. Samples of 6 types of businesses (1) Restaurant, (2) Café, (3) Beverage, (4) Hydroponics, (5) Seafood, (6) Tofu and Tempeh Industry. Data collection using observation, structured interviews, data collection assisted by 5 groups by conducting internships for 7 days. The position of the researcher as supervisor 1 and 2. The results of the study achieved very good category scores (81-100) (1) Hydroponics and Seafood 97 Percent (2) Restaurants and Cafes 93 percent (3) Beverages 95 Percent and Tofu Tempeh 90 Percent. There are 11 indicators, namely (1) Character of business actors (2) Business planning, (3) Market and marketing, (4) Production operations, (5) Business location, (6) Organization management, (7) Marketing mix, (8) Business competition, (9) Market confidence, (10) Financial management and (11) Business feasibility. The conclusion of the study to six Micro and Small Enterprises (MSEs) business units in Balikpapan has very good prospects, the lowest achievement score of 90 percent and the highest of 97 percent.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76993945","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine how much influence the provision of people's business credit (KUR) has on the income of micro, small and medium enterprises (UMKM). This research uses quantitative methods. The data used is primary data obtained from distributing questionnaires. The population of this research is UMKM BRI Unit Aloei Saboe customers, Gorontalo City. The sampling technique used purposive sampling. The data analysis method used is Structural Equation Modeling (SEM). The results of this study indicate that the provision of people's business credit (KUR) has a significant effect on the income of micro, small and medium enterprises (UMKM) on BRI Unit Aloei Saboe UMKM customers, Gorontalo City.
本研究旨在确定提供人们的商业信贷(KUR)对中小微企业(UMKM)收入的影响程度。本研究采用定量方法。所使用的数据是通过发放问卷获得的原始数据。本研究的人群为Gorontalo市UMKM BRI Unit Aloei Saboe客户。抽样技术采用目的性抽样。数据分析方法为结构方程模型(SEM)。本研究结果表明,人民商业信贷(KUR)的提供对Gorontalo市BRI Unit Aloei Saboe UMKM客户的中小微企业(UMKM)的收入有显着影响。
{"title":"Pengaruh Pemberian Kredit Usaha Rakyat Terhadap Pendapatan Usaha Mikro Kecil Dan Menengah","authors":"Nita Y Adju, Harun Blongkod, Nurharyati Panigoro","doi":"10.24912/je.v28i1.1402","DOIUrl":"https://doi.org/10.24912/je.v28i1.1402","url":null,"abstract":"This study aims to determine how much influence the provision of people's business credit (KUR) has on the income of micro, small and medium enterprises (UMKM). This research uses quantitative methods. The data used is primary data obtained from distributing questionnaires. The population of this research is UMKM BRI Unit Aloei Saboe customers, Gorontalo City. The sampling technique used purposive sampling. The data analysis method used is Structural Equation Modeling (SEM). The results of this study indicate that the provision of people's business credit (KUR) has a significant effect on the income of micro, small and medium enterprises (UMKM) on BRI Unit Aloei Saboe UMKM customers, Gorontalo City.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"39 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78220351","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}