Business Actors Research Articles

Analysis of Scale of Business in mediating Financial Technology and Knowledge Management on Digital-Based Accounting of Micro, Small and Medium Enterprises in Medan City

Micro, small and medium enterprises are businesses that can help neraga in improving the community's economy, reducing unemployment so that the government is now very enthusiastic in supporting the development of MSMEs. It is inseparable from the local government of Medan City which motivates business actors in using digitalisation in every sector in running a business so that it can develop not only at the national level but even at the international level. This research was conducted in Medan City with the variables used were Scale of Business, Finalcial Technology with Knowledge Management as the mediating variable on digital-based accounting of MSMEs. The population in this study were MSMEs under the guidance of the Medan City UKM cooperative office which already had a Business Identification Number of 488 businesses with a sampling method using the Slovin formula with an error rate of 5%. The analysis model used to test the hypothesis in this study is multiple regression analysis using the Smart PLS application. multiple regression analysis is a statistical method used to determine the magnitude of the influence between independent variables. Indirectly Scale of Business Mediates Financial Technology, on Digital-Based Accounting, Indirectly Scale of Business does not Mediate Knowledge Management, on Digital-Based Accounting, Directly Scale of Business, Financial Technology, Knowledge Management, have a significant effect on Digital-Based Accounting, Directly, Financial Technology has a significant effect on Scale of Business, Directly, Knowledge Management does not have a significant effect on Scale of Business micro small and medium enterprises in Medan City.

Information Technology Support and Accounting Digitalization on Business Development Potential with Knowledge Management as an Intervening Variable in Micro, Small and Medium Enterprises in Deli Serdang Regency

There are still relatively many MSMEs in the Deli Serdang district area that have not used technology as a medium to assist in increasing their business where in this day and age technology plays a very important role in increasing sales to the international scope. The Deli Serdang district government, which cares about increasing MSMEs, makes socialization for business actors within the Cooperative and SMEs Office to be given training in the use of business digitalization in order to provide an understanding that digitalization is the right way in this day and age to manage businesses both in production, marketing, finance and management. This research will be conducted in the Deli Serdang district with a population of MSMEs that already have NIB of 570 businesses with a sampling method using the Slovin formula with an error rate of 5%, so that a research sample of 235 can be found. Directly the information technology support variable has a significant effect on kenowlodge management. Directly the information technology support variable has a significant effect on the business development potential of the business, directly the accounting digitalization variable has a significant effect on kenowlodge management, directly the accounting digitalization variable has a significant effect on business development potential, directly the knowledge management variable has a significant effect on business development potential, indirectly the Knowledge Management variable has a significant role in mediating Information Technology support on Business Development Potential, indirectly knowledge management does not have a significant role in mediating accounting digitalization support on Business Development Potential

Burp tax: Regulation and revenue potential in Indonesia

The increasingly urgent phenomenon of climate change requires concrete actions from various sectors, including the livestock sector which is a significant contributor to greenhouse gas emissions, particularly methane. This study explores the potential of implementing Burp Tax in Indonesia as a regulatory mechanism to reduce methane emissions from beef and dairy cattle farms. By referring to New Zealand's experience as a Burp Tax pioneer, this study analyzes the policy scheme that includes tax subjects, tax objects, tariffs, and fair and efficient collection mechanisms. In addition, this study identifies various obstacles that may be faced in the implementation of Burp Tax in Indonesia and provides recommendations to support the national commitment in achieving the Zero Emission target in 2045/2060. The research used qualitative methods with literature study data collection techniques. The research concludes that there is great potential for the imposition of Burp Tax, so that in addition to being a form of effort to reduce methane emissions from beef and dairy cattle farms, Burp Tax can also increase the portion of state revenue from the taxation sector. The specific tariff scheme is IDR30/KgCH4 with tax subjects in the beef and dairy cattle farming sector, including individuals with 30 cows and business entities. However, it is important to note that the imposition of Burp Tax may have an economic impact on livestock business actors and affect the price of meat and milk commodities. Therefore, further studies are needed regarding the potential and impact of Burp Tax implications in Indonesia. The results of this study are expected to make a significant contribution to the development of sustainable taxation policies that are responsive to the challenges of climate change.

The Influence of Sharia Financial Literacy and The Use of Digital Finance On Financial Inclusion with Financial Behavior as an Intervening Variable in Halal Food MSMEs in Palembang City

This research aims to analyze the influence of Sharia Financial Literacy and the Use of Digital Finance on Financial Inclusion with Financial Behavior as an Intervening Variable in Halal Food MSMEs in Palembang City. This research uses a quantitative approach method. The population in this research is Halal Food Business Actors in Palembang City with a sample size of 121 respondents. The data collection technique uses primary in the form of distributing questionnaires using a Likert scale. The data analysis technique in this research uses Outer Model Analysis, Inner Model Analysis, Bootstrapping, Path Coefficient. The results of this research show that: (1) Sharia Financial Literacy has a significant positive effect on Financial Inclusion, (2) Use of Digital Finance does not have a significant positive effect on Financial Inclusion, (3) Sharia Financial Literacy has a significant positive effect on Financial Behavior (4) Use of Finance Digital has a significant positive effect on Financial Inclusion 5) Financial Inclusion has a significant positive effect on Financial Behavior, (6) Financial Behavior is able to mediate Sharia Financial Literacy on Financial Inclusion as shown by the Indirect Effect calculation, (7) Financial Behavior is able to mediate the Use of Digital Finance on Financial Inclusion as shown Indirect Effect calculation.

Implementation of the Empowerment Program for Culinary Tourism Business Actors in the Coastal Area of Manado Bay, North Sulawesi Province

The Manado City Government through the 2020-2025 regional tourism development master plan has determined a special tourism destination cluster for culinary tourism areas with urban-coastal tourism attractions. The determination of this cluster is in line with the culinary potential managed by the community such as bakat sea fish and local snacks around the coast of Manado Bay. By using a qualitative research design, data was collected directly at the research location through interviews and observations, and secondary data was also collected electronically through internet media such as Google Scholar, WoS databases, Scopus, Arxiv by Cornell, Ulrich's Web, Science Direct, Directory of Open Access, JSTOR, SciELO, ERIC, ResearchGate and others. Data analysis using an interactive analysis model with data reduction, data display and conclusion drawing/verification stages. In addition, for the validity of the data analysis discussion, a focus group discussion was also conducted. The research findings that the implementation of the empowerment program for culinary tourism entrepreneurs in the Manado Bay Coastal Area has been carried out by the Manado City Government. Training, mentoring, provision of capital and business facilities and supervision as a form of empowerment activities carried out. The empowerment program is carried out separately or in collaboration with other public organizations. The seriousness in managing and developing businesses from the Community is a measure of the success of the implementation of the empowerment program.

Optimalisasi Daya Saing UMKM Jeje Jangek Melalui Literasi Keuangan Digital di Desa Tanjung Gusta

Implementation of Real Work Lectures is one manifestation of the Tri Dharma of Higher Education, namely empowerment and community service. On this occasion the author carried out Real Work Lecture activities in Tanjung Gusta Village with the main program headline being the socialization of financial literacy to micro, small and medium business actors, especially fish cracker or jangek cracker business actors. The approach used consists of three methods, namely observation, interviews and documentation. The main work program implemented was visiting business actors making skin crackers to socialize about financial literacy and digital promotion. Then the author also held two supporting work programs, namely the socialization of financial literacy education and sharia investment, the main focus of which was on education about investment and financial management and the second was the implementation economic market day for elementary school students with the aim of cultivating students' talents and interests in the field of entrepreneurship. Both the main and supporting work programs were carried out well and without significant obstacles due to support from Tanjung Gusta Village officials, the community and fellow students who worked together to make the work program successful.

La Construcción y consolidación de la paz: acciones en el marco de la responsabilidad social de las mipymes en colombia

This article is the result of one of the objectives formulated in the research project, developed between the Minuto de Dios University Corporation - UNIMINUTO, Bogotá headquarters, the ITM Higher Education Institution of Medellín and the National Institute of Professional Technical Training - INFOTEP of San Juan del César (La Guajira), which seeks to propose Corporate Social Responsibility (CSR) strategies for MSME that encourage the linkage of these organizations to peace-building actions from the territory. It starts from the question: What are the actions within the framework of social responsibility, carried out by MSME, that enable the construction and consolidation of Peace in their territories? The reference places, the Metropolitan Area of Medellín, the municipality of San Juan del César and the municipality of Aguazul (Casanare), were taken into account as analysis scenarios. The topic of Social Responsibility for MSME is framed, in an analytical and descriptive manner, in the components presented by the ISO 26000 standard (ISO, 2010), and the lines of action formulated in the 2016 Peace agreement between the government of President of Colombia, Juan Manuel Santos and the extinct FARC Guerrilla (today the Comunes party) in Colombia. Based on the findings obtained, the business actions that are formulated in a CSR Plan must seek to deepen their relationship with the environment, positively impacting a stable and lasting construction of peace.

ANALISIS PENGHAMBAT AKSES PENDANAAN USAHA KECIL MIKRO DAN MENENGAH DI KABUPATEN KONAWE SELATAN

This research aims to determine the factors inhibiting access to MSME funding that occur in the South Konawe Regency. The method in this research uses qualitative research methods with a descriptive approach. The data collection method was carried out by conducting interviews with MSME actors and the Cooperative and MSME Service in South Konawe Regency. From the results of the research carried out, it was found that several factors cause obstacles to access to funding, namely, there are still many MSME actors who do not legalize their businesses using their Nomor Induk Berusaha (NIB) and the lack of assistance provided by the government through the Cooperatives and MSMEs Service to business actors in South Konawe Regency.

Innovation capabilities and performance of small and medium-sized enterprises in Indonesia

Orientation: Entrepreneurial orientation (EO), knowledge management (KM), human resource management (HRM) and knowledge sharing (KS) are important aspects in driving innovation capabilities (IC) to improve organisational performance (OP).Research purpose: The purpose of this research was to analyse the mediating effect of IC on individual EO, KM, HRM and KS and small and medium-sized enterprises (SMEs) performance.Motivation for the study: The fluctuation in batik business performance can be attributed to a lack of studies that examine the dynamic capability perspective in the context of batik SMEs in developing countries.Research design, approach and method: A quantitative approach was used for this study. A structured self-administrative measuring instrument was employed to collect the data. A non-probability sample of 297 participants was obtained. The collected data were then analysed using SmartPLS3 software.Main findings: Innovation capabilities have been verified to significantly mediate the relationship between HRM and KS on OP. Innovation capabilities mediated the relationship between KS and OP in a negative direction, whereas previous studies indicate a positive direction.Practical/managerial implications: Entrepreneurial orientation has the most prominent role in OP in batik SMEs. An EO allows business actors to optimise their creativity and innovation to develop ideas, which helps maximise the growth of OP in SMEs.Contribution/value-add: This study’s results support the concept that EO develops various skills, from managing uncertainty to tolerating risk and forming strong entrepreneurial abilities to improve business performance.

Increasing Culinary Companies' Empowerment Through Human Capital, Social Capital, Generation Z, and Social Media as an Intervening

This article is related to empowerment influenced by human capital, social capital, and Generation Z through social media in start-up culinary companies in Madura. The research was conducted on new or existing business actors using internet-based technology or social media in Madura (Bangkalan, Sampang Pamekasan Sumenep), there were 241 respondents in total. Data were obtained using multiple regression correlated analysis, using AMOS. The results show that there is a significant influence that human capital, social capital, and and Generation Z have a significant effect on empowerment both directly and indirectly through social media intervening, especially in Madura, East Java. There is a change in business patterns from a manual or traditional system to a modern or contemporary business based on an online/internet system in Madura. This business pattern can be the same as what is happening in other regions nationally, where all business sectors are now changing with modern concepts so that they can increase income as part of the method to face global business competition. observation was made by involving business actors, especially Generation Z which has an impact on empowerment. Keywords: human capital, social capital, generation Z, social media, empowerment, culinary startup company

Intellectual Capital and Company Performance with Innovation as Mediation Variables

This study aims to examine the correlation between intellectual capital, innovation, and corporate performance in micro, small, and medium enterprises (MSMEs) located in East Java, Indonesia. The proxy for each variable uses a Likert scale measurement by distributing questionnaires to MSME actors. The research sample consisted of 125 MSME actors who completed a returned questionnaire, whereas the study population consisted of 500 MSME company players. The PLS 3 software program is used in the quantitative descriptive data analysis technique. The findings demonstrated that innovation has a major impact on business success and that intellectual capital has a considerable impact on both. Additionally, innovation mediates the relationship between intellectual capital and business performance. Increased innovation will eventually lead to improved company performance if the intellectual capital developed by MSME business actors is more focused on innovation. Specifically the speed and quality of innovation, such as creating new and high-quality products, high-quality services, and problem-solving strategies that are also more accurate than those of other companies. This research contributes to the implications of intellectual capital in the business world which can be carried out early on, in the sense that even though companies are on a micro scale, MSME business actors can manage intellectual capital well in creating company performance. Keywords: intellectual capital, innovation, company performance, MSMEs

Pengaruh Persepsi Dan Pemahaman Tentang Laporan Keuangan Terhadap Kualitas Laporan Keuangan Pelaku UMKM

This research attempts to ascertain how business actors' attitudes and comprehension impact the quality of financial reports in Kecamatan Johan Pahlawan, West Aceh Regency. While presenting comprehensive financial reports is challenging for them because not all business owners have studied accounting in-depth, some MSME actors in Johan Pahlawan District believe that accounting is not that important. All they know is that it records incoming and outgoing cash flows. tief. The general public has very little knowledge of accounting, but businesses of a reasonably big size may afford to hire an accountant or purchase software to make it easier to prepare financial reports that comply with current laws. A quantitative technique was used in this investigation. Primary data from a research sample of ninety-three MSME actors in Kecamatan Johan Pahlawan, West Aceh Regency, was directly gathered via the use of questionnaires by the researchers for the objectives of this study. Multiple linear regression data analysis is the technique employed. Based on the study's findings, Kecamatan Johan Pahlawan, West Aceh Regency's MSME financial reports' quality is significantly influenced by business actors' attitudes and knowledge, with a significant value of 0.000. The quality of MSME financial reports in Johan Pahlawan District, West Aceh Regency, is thus determined by the perception and comprehension of business players, leading to the conclusion that the alternative hypothesis statement (Ha3) is accepted.

PELATIHAN DESAIN LOGO DAN KEMASAN UMKM KERIPIK PISANG DESA TRUNAMANGGALA MELALUI PENJUALAN DIGITAL MARKETING

The development of micro, small and medium enterprises aims to generate income for the lower middle class and is the most important driver in the national economy. In an effort to improve the welfare of micro, small and medium enterprises, the government currently offers various programs to business actors, including business capital, training, and business assistance with stakeholders. The banana chip business, which is one form of small micro business in Trunamanggala Village, Cimalaka District, Sumedang Regency, has problems in the form of the absence of a logo as a product identity, the absence of attractive packaging and the lack of utilization of digital marketing technology in its sales so that an assistance is needed to overcome this. Therefore, this community service method uses a training and socialization approach which aims to provide training in making product logos as well as providing training in marketing products online. The positive impact of this training is to increase market attractiveness and interest to help product images with creative logos, MSME players have products in digital marketing so that they can increase promotion of banana chip MSME players and increase the economy and profits for banana chip MSME players in Trunamanggala Village.

Legal Consequences for Businesses which include Exoneration Clauses in Online Sale and Purchase Agreements

With the rapid development of internet technology, products offered by business actors can now be marketed and distributed quickly and globally through websites. This allows anyone, regardless of location, to directly access these sites and make online transactions. However, in some cases, business actors include terms such as "goods cannot be exchanged or returned" or "No Complain," which fall under what is known as an exoneration clause. The problems formulated for discussion are: 1) How can consumers anticipate and respond to the inclusion of exoneration clauses in online sales and purchase agreements? and 2) What are the legal consequences for business actors who include exoneration clauses in online agreements? The research method used is normative legal research, which analyzes legal problems, facts, and related legal phenomena through a legal approach to obtain a comprehensive understanding of the issue being studied. This descriptive analytical research aims to describe the situation or problem without drawing universally applicable conclusions regarding the legal consequences for business actors who apply exoneration clauses in online sales and purchase agreements. Based on the research results, the author concludes that business actors who include exoneration clauses for food products in online agreements are absolutely liable for any losses suffered by consumers. In such cases, the business actors are directly responsible for product defects caused by their own negligence.

Legal Responsibility of Businesses Who Distribute Food Products that are not Fit for Consumption or Expired

In food products, it is very important to include information about the expiration date to protect consumers from the dangers of poisoning from expired products. The expiration date must be written on the product packaging or on the packaging box only. Usually, products that include information about the expiration date are products that come from factories or industries that produce in large quantities and have been widely distributed. However, sometimes there are some manufacturers who deliberately do not include the expiration date on their product packaging for profit alone. The act of selling products that are no longer fit for consumption is an act that is detrimental to consumers and violates the Consumer Protection Act with quite severe sanctions for the community or entrepreneurs who trade them. The formulation of the problem discussed is: 1) What are the legal consequences for business actors who deliberately distribute food products that are not fit for consumption or expired? and 2) What is the legal responsibility of business actors who deliberately distribute food products that are not fit for consumption or expired? The research method used is the normative juridical method, namely analyzing the relationship between applicable laws and regulations with legal theories and the practice of implementing positive law concerning the problems discussed. Keywords: legal responsibility, business actors, distribution of food products, expired

ANALISIS PERBEDAAN SISTEM PENYULUHAN PERTANIAN PADA MASA SEBELUM DAN SELAMA PANDEMI COVID-19 DI KABUPATEN MALANG

The agricultural extension system is a whole series of development of abilities, knowledge, skills and attitudes of main actors and business actors through extension. The agricultural extension system in Indonesia has experienced quite dynamic ups and downs since the COVID-19 pandemic hit this country. The extension system has changed in line with the policies taken by the government in response to Covid-19. This research aims to determine the effect of differences in agricultural extension systems before and during COVID-19 in the Malang Regency. This research method is descriptive qualitative with data analysis using Structural Equation Modeling. The research analysis results show significant differences in the agricultural extension system before and during COVID-19 in Malang Regency. During the pandemic, there have been significant changes in agricultural extension methods. Online methods and information technology are increasingly dominant, while face-to-face meetings have decreased drastically. Even though online methods are increasing, there are challenges in information accessibility for some farmers, especially farmers who live in rural areas with limited technological infrastructure. Farmer participation in extension activities tends to decrease during the pandemic. Factors such as technological limitations, unstable internet connections, and difficulty understanding online material are the main causes. The Covid-19 pandemic has also had a significant economic impact on farmers. The main challenges faced by farmers during the pandemic are limited market access, increasing prices of agricultural inputs, and decreasing selling prices for agricultural products.

Producer and Consumer Behavior towards the Consumption of Halal Food and Beverages

Introduction: Indonesia, as a country with a majority Muslim population, shows its concern for religion by consuming halal food and beverage products. Balanced consumption in Islam is implemented by avoiding tabzir and israf behavior. Objective: The method used is literature with qualitative data to describe community behavior from the producer and consumer sides when considering daily halal food and beverages. Method: The research approach used is a comparative qualitative approach. The research data was obtained from risk management reports contained in the annual reports of Bank Victoria Syariah and Bank Syariah Indonesia in 2023. Result: The result of this study is that consumers still think that halal food and beverages are only based on whether the product contains pork and dog meat and their derivatives or not. The obstacles from related agencies are moving institutions and processes that are still confusing and centralized, so there is a lack of human resources. Producer constraints are related to high costs, business management unpreparedness, and lack of socialization and awareness to register their products. Business actors' fraud against the halal label cannot be handled seriously with the policy of the halal product guarantee agency. Implication: This study increases awareness and adherence to halal standards among the public, including producers, consumers, and related institutions.

Strategic Model to Support Sustainability for Local Food Industry in West Sumatra, Indonesia

West Sumatra is a region in Indonesia with a high supply of local food sources at reasonable costs, such as cassava, purple sweet potatoes, white sweet potatoes, and taro. However, it turns out that local food sources have not been widely utilized. This study aims to formulate a sustainability strategy for the development of the local food industry. The research method used is a focus group discussion with the government and business actors in the local food industry in West Sumatera. The strategies created will consider the strengths, weaknesses, opportunities, and threats faced by the local food industry using a SWOT analysis. Results classified 8 items under strengths, 9 under weakness, 10 under opportunities, and 8 under threats. Based on this, a strategy will be formulated which is a combination of the part of SWOT area that consists of 2 SO strategies, 2 WO strategies, 2 WT strategies, and 2 ST strategies. Keywords: sustainability, SMEs, local food, SWOT

Enhancing Digital Literacy in Balongdowo Village for MSMEs Development through Digital Application Training

The development of digital literacy is an important aspect in mastering digital marketing strategies, especially in the face of today's global competition, given the importance of digital literacy, the right product marketing strategy is needed to improve the digital competence of Micro, Small, and Medium Enterprises (MSMEs) through seminars and workshop assistance for UMKM entrepreneurs in Balongdowo village. The purpose of this community service activity is first to increase digital marketing knowledge and develop digital literacy of MSMEs business actors in Balongdowo Village, Candi District, Sidoarjo and the second is to implement Digital marketing applications (Istagram, Facebook, Sophee, Tokopedia platforms) through workshops and mentoring activities that focus on marketing village products involving resource persons who are experts in the field of digital marketing. The target of this activity is UMKM entrepreneurs and young entrepreneurs in the Balongdowo Village area. The results of this service activity show a significant increase in participants' knowledge and skills in utilizing technology to manage transactions and market MSMEs products. In addition, the participants were aware of the importance of digital security and ethics in the use of information. Overall, this activity succeeded in increasing the enthusiasm of UMKM actors to understand and apply digital marketing technology. And it is hoped that participants will be more prepared to compete positively, both at the local and national levels. In the future, it is hoped that continuous training can be held as a strategic step to ensure the sustainability of the use of technology in the management of MSME businesses in Balongdowo Village.

Penerapan Digital Marketing sebagai Upaya Peningkatan UMKM Keripik Pepaya di Desa Lubuk Enau

The ever-evolving technological transformation can produce innovations that attract public attention over time. Digital marketing is a form of effort that uses digital media, such as the internet, to promote and market a brand. However, the lack of understanding of village communities regarding sales in the market is a problem that needs to be understood. Lubuk Enau Village is a place for community service activities. This social service activity was carried out by KKN-Thematic students of the Faculty of Economics, Universitas Indo Global Mandiri, in the context of Sustainable Entrepreneurship Development Efforts in Lubuk Enau Village. This guidance is expected to make it easier for MSME economic actors to create a marketplace that aims to sell processed culinary products such as Instagram, Facebook, WhatsApp, and other e-commerce. Increasing online sales promotions aims to expand the marketing of papaya chips so that it can increase the economy of business actors.