Business Income Research Articles

The Effect Of Good Dairy Farming Implementation On The Income Level And Efficiency Of Dairy Cows Farmers Businesses In West Malang Regency

The research aims to identify the implementation of Good Dairy Farming Practice, measure the income and efficiency of livestock business. The research was conducted in West Malang Regency from November 2021 to February 2022 in three sub-districts namely Pujon, Ngantang and Kasembon. Samples were taken as many as 100 using purposive sampling method. Data analysis was descriptive quantitative to identify the Good Dairy Farming Practice score, analysis of business efficiency with Cobb Douglass Production Function Regression, analysis of business income and influential factors with Multiple Linear Regression. The results showed that the application of GDFP with sufficient score categories is health aspects (2.84), milking hygiene aspects (2.76), feed nutrition and drinking water aspects (2.43), animal welfare aspects (2.87), environmental aspects (2.64), and unfavorable score category is socio-economic aspects (1.37). The average income of dairy farmers is IDR 70,959,024 per year. The results of income regression analysis showed that the variables of health and nutrition aspects had a very significant effect, the milking hygiene aspect had a significant effect, and the environmental aspect had a less significant effect. The results of the efficiency of the use of factors of milk production with a value of 1.215 showed increasing returns to scale. All aspects of GDFP are in the sufficient category and the socio-economic aspects are in the unfavorable category. This makes the farmer's income less than optimal.

Impact of Uncertainty Shocks on Income and Wealth Inequality

AbstractWe analyze the distributional consequences of uncertainty shocks in the U.S. economy. While their impact on income inequality appears marginal when measured by a single statistic, there are important variations: inequality between the rich and middle‐income groups decreases, while inequality between the middle and poor‐income groups increases significantly. Additionally, uncertainty shocks increase labor income inequality through higher unemployment rates but simultaneously decrease nonlabor income inequality by reducing business and interest income. Uncertainty shocks reduce disposable income inequality, demonstrating the role of redistribution policy. Finally, they tend to reduce wealth inequality, mainly due to their adverse impact on financial asset prices, predominantly owned by wealthy households.

ANALISIS PENDAPATAN USAHA PETERNAKAN SKALA MENENGAH PROGRAM UMKM PADA RUMAH PEMOTONGAN AYAM KAMPUNG(STUDI KASUS RPA LA’TANSA DI KECAMATAN PALU SELATAN KELURAHAN BIROBULI UTARA)

Central Sulawesi Province has an area of ​​61,841.29 km^2 consisting of 13 Regencies/Cities with a population of 2,921,715 people or 719,031 households and a population of 77,004 free-range chickens spread across several areas of Palu City (Central Statistics Agency, 2016). Palu City as an autonomous region has various resources that can be developed to achieve the main goal of economic development, so that it can increase the number and types of employment opportunities for regional communities so that community welfare is more equitable. In an effort to achieve this goal, the government must be able to develop potential economic sectors, one of which is free-range chicken farming so that it develops as a leading sector. With the hope that this sector will be able to contribute to the community's economy, especially medium-sized farms with MSME capital. Extensive-traditional or free range chicken rearing system. Even though there are breeders who carry out intensive cultivation, they are still very limited in terms of capital and marketing. This is what makes the total production of the free-range chicken population in the city of Palu lower when compared to other cities, so it is necessary to conduct a study on income analysis of the medium-scale free-range chicken business for the UMKM program in the City of Palu. The aim of this research is to find out how much income middle-scale chicken traders earn from the MSME program at RPA LA Tansa, South Palu District, North Bureaubuli Village and to find out the feasibility of selling free-range chickens at RPA Latansa. This research will be carried out at RPA Latansa from February to April 2024 . This research method uses a survey method. The research design uses a type of quantitative descriptive research, namely a research procedure that uses descriptive data in the form of written or spoken words (interviews) with respondents, then the research data obtained is simplified in table form by displaying the number and average, then analyzed again sequentially. descriptive. The data analysis used is Revenue Analysis, Cost Analysis, Income Analysis and R/C Ration business feasibility analysis. Based on an analysis of income calculations, the Latan'sa chicken slaughterhouse (RPA) business income for one month is IDR. 38,722,708 which shows that the Latan'sa chicken slaughterhouse (RPA) business is making a profit

Do Micro Finance Banks Influence The Performance Of Small Scale Business Entrepreneurs In Ijebu North Lga, Ogun State, Nigeria?

This paper contributes to the debate on the impact of Microfinance financial and non-financial services on the development of small-scale entrepreneurs. This study actually investigated the influence of Access to Microfinance Credit and Microfinance services on the development of small-scale entrepreneurs in Ijebu North Local Government Area of Ogun State, Nigeria. Survey research design using simple random sampling technique was employed to select 90 out of 175 registered small-scale entrepreneurs in Ijebu North LGA. Applying regression analysis on the primary data collected showed that a positive and significant relationship exists between Access to Microfinance credit and performance of small-scale entrepreneurs in the sampled areas. In addition, Microfinance service was also found to exert a significant influence on small-scale entrepreneurs’ performance, albeit, the correlation coefficient and the coefficient of determination were below average. This notwithstanding, the study concludes that Microfinance provision of credit; financial services, business support, and empowerment have positively influenced business performance, income generation, asset accumulation, and overall well-being of small-scale entrepreneurs in the sample area. It is recommended that microfinance institutions should continue to focus on expanding access to credit and other financial and advisory services to small-scale entrepreneurs to continuously improve their overall performance.

Analisis Kelayakan Finansial Usaha Ternak Ayam Broiler pada Peternak Mitra PT Mitra Sinar Jaya di Kota Atambua

A research was conducted with objectives to analyze income and financial feasibility of broiler farming business run by partner farmers of PT Mitra Sinar Jaya in Atambua City. The research method used was survey. Method of determining sample comprises two stages. First, selection of nine villages sample, purposively, which from three sub-districts in Atambua City represented by three villages. Second, selection of four farmers as respondents from each village, so total number of the respondents were 36 farmers. The selection of the respondents was done based on non-proportional random sampling. Criteria of the respondents were: 1) partner of PT Mitra Sinar Jaya, and 2) the respondents have been raising the broiler farm at least for two years. Primary data were obtained through observation and direct interview based on prepared questionnaires. Secondary data were obtained based on documentation technique from report of relevant institutions and references. Methods of data analysis applied were income analysis and financial feasibility analysis using investment criteria namely B/C, BEPIDR, BEP unit, and PP criteria. The results showed that the average income gained by each farmer from the partnership pattern of broiler farming business was 63,313,679.03/year. Further, the financial analysis showed that the farm B/C was 1.15, BEPunit was 39.33 ST, BEPIDR 55,972,941.18,- and PP was 2.6 years. In conclusion, the broiler farming business in Atambua City was profitable and financially feasible. Therefore, this business needs to be developed and improved.

Measuring and Mitigating Racial Disparities in Tax Audits

Abstract Tax authorities around the world rely on audits to detect underreported tax liabilities and to verify that taxpayers qualify for the benefits they claim. We study differences in Internal Revenue Service audit rates between Black and non-Black taxpayers. Because neither we nor the IRS observe taxpayer race, we propose and use a novel partial identification strategy to estimate these differences. Despite race-blind audit selection, we find that Black taxpayers are audited at 2.9 to 4.7 times the rate of non-Black taxpayers. An important driver of the disparity is differing audit rates by race among taxpayers claiming the Earned Income Tax Credit (EITC). Using counterfactual audit selection models to explore why the disparity arises, we find that maximizing the detection of underreported taxes would not lead to Black EITC claimants being audited at higher rates. Rather, the audit disparity among EITC claimants stems largely from a policy decision to prioritize detecting overclaims of refundable credits over other forms of noncompliance. Modifying the audit selection algorithm to target total underreported taxes while holding fixed the number of audited EITC claimants would reduce the share of audited taxpayers who are Black and would lead to more audits focused on accurate reporting of business income and deductions, fewer audits focused on the eligibility of claimed dependents, higher per audit costs, and more detected noncompliance.

Analysis of Factors Affecting Beef Cattle Business Income (Case in Cipari Village, Cigugur District, Kuningan Regency)

The purpose of this study is to find out the factors that affect the income of beef cattle business in Cipari Village, Cigugur District, Kuningan Regency. This research was carried out at the Beef Cattle Farm Owned by Cipari Village, Kalibaru Village, Cigugur District, Kuningan Regency, West Java Province. The time of this research will be carried out in May - July 2024. The method in this study uses a quantitative descriptive method with a survey approach. The sampling technique in this study is to use saturated sampling (census). The sample in this study is all cattle breeders in Cipari Village consisting of 17 farmers with the ownership of 2 to 4 beef cattle. The Data Analysis Techniques carried out in this study include descriptive analysis quantitative, i.e. Multiple linear regression analysis. The results of the study show that (1) The number of beef cattle, the selling price of livestock, the labor cost factor, the price of beef cattle, the feed price factor, and the price of medicines, simultaneously have a significant effect on the income of the beef cattle business in Cipari Village, Cigugur District, Kuningan Regency; (2) The most influential factor on the income of the beef cattle business is the Number of Beef Cow Factor, because the number of beef cattle has the most significant influence on income.

STRATEGY FOR IMPROVING ECOTOURISM BRANDING THROUGH MANGROVE BATIK IN BLIMBING MALANG

This community service activity aims to help ecotourism business actors to increase visits through destination branding strategies. The problem faced by ecotourism business players is that business income has barely developed, especially after the pandemic. One of the Micro, Small and Medium Enterprise sectors affected is hand-written batik. This assistance and training was provided to the Malang Mangrove Batik MSME Group, which consists of 40 members of Batik entrepreneurs throughout Malang City Regency. The lack of visitors and purchasing power which is still only starting to increase after the pandemic also has an impact on the income of MSMEs. Apart from that, several problems with mangrove tourism are caused by not optimal social media branding, lack of cooperation from local communities for branding, lack of information on tourist destinations in mass media, lack of massive campaigns on social media, lack of understanding of the potential and uniqueness of mangrove tourism, etc. have a mangrove tourism promotion strategy plan. This activity seeks to restore income for MSMEs through a destination branding strategy for mangrove batik ecotourism. One of the efforts made is branding mangrove batik. This activity includes 5 stages starting from market analysis, brand identity, brand launch and introduction, brand implementation, and monitoring/evaluation. The results of branding activities show a significant increase in awareness of mangrove batik both in terms of brand, engagement and market segmentation.

Inovasi Perencanaan Keuangan menggunakan Artificial Intelligence (AI) Click Up pada UMKM Chibi-chibi Mochi

This community service aims to innovate Artificial Intelligence (AI) financial planning using the ClickUp application to improve the quality of project management, especially budgeting, thereby increasing efficiency, productivity, and better decision-making so that these MSMEs can be highly competitive in the fintech era. Artificial intelligence is a system in a machine that imitates the way humans think and act (human intelligence). One of a computer science related to the development that can imitate human expertise in carrying out certain tasks is Artificial Intelligence (AI) (Nurcholis, 2023). The program carried out is training and mentoring so that financial planning is more innovative, economical, practical, easily accessible, and has minimal errors. The problem faced by business actors is financial planning that has not been implemented properly so business targets and income targets are often not achieved. This has an impact on the sustainability of the Chibi-Chibi Mochi MSME business in the era of competition. The solution to the problem is that the community service team will provide training and mentoring on financial planning innovation using Artificial Intelligence (AI) ClickUp. The output targets to be achieved are in the form of journal publications and increasing the understanding and skills of business actors.

An analysis of the impact of digital technology adoption on the income of high quality farmers in production and operating.

Digital technology is shaping our traditional agriculture in unprecedented ways. As a new engine to empower farmers and promote common prosperity in rural areas, the development of the digital economy can help revitalize rural industries, providing strong support for increasing industrial value-added income and farmers' income levels. Based on 676 pooled cross-section data of high-quality farmers in China Guangdong Province from 2020-2021, the article empirically examines the impact of digital technology adoption on the production and business income of high-quality farmers and explores its mechanism of action, based on theoretical analysis and using the ERM model. It is found that the use of digital technology helps to increase the income of high quality farmers in production and business, but effects vary for different income levels and different types of high quality farmers. In addition, tests of the mechanism of action suggest that the introduction of digital technologies can mitigate the negative impact of market distance on the income of high quality farmers in production and business. After applying variable substitution, model replacement, and propensity score matching (PSM) for robustness checks, the research findings still hold true. Therefore, efforts should be made to speed up the upgrading of rural digital technology and other infrastructure, increase training for high quality farmers to improve their digital literacy through multiple channels, for the better marketing of agricultural products.

Business taxes, management delegation, and growth

We examine the interaction between agency issues and business taxation in a growth model with an endogenous market structure. Agency issues arise from two types of management delegation: day-to-day production and research and development (R&D) activities. We calibrate the model to the US economy. A reduction in profit tax fosters business dynamics, R&D investments, and income growth in the short and medium term but hampers long-term growth. Lower-quality governance dampens short-term income gains and amplifies long-term growth losses. Additionally, we compare the effects of profit tax cuts with those from dividend and executive income tax cuts. Our analysis includes a welfare and inequality evaluation of profit tax reforms.

Analisis Pendapatan Usaha Pada Proses Budidaya Udang Vanammei (Lithoppenaeus Vannamei ) Pada Tambak Intensif di CV. Kurnia Tirta Makmur Probolinggo Jawa Timur

Production is the activity of producing goods or services. Usually this activity is carried out in order to add value to the use or benefits of goods and services. The aim of this research is to determine the costs and revenues of vannamei shrimp cultivation in intensive ponds in CV. Kurnia Tirta Makmur. The research method used was purposive sampling. Data collection is divided into two types, namely primary data collection and secondary data collection. This research uses one data analysis, namely income analysis. Based on the Analysis of Business Income in the Cultivation Process of Vanammei Shrimp (Lithoppenaeus Vannamei) in Intensive Ponds at Cv. Kurnia Tirta Makmur Fixed Costs for the Vannamei Shrimp Farming Business are IDR. 286,271,456, Variable Costs for the Vannamei Shrimp Farming Business amounting to Rp. 1,170,903,367, Vannamei Shrimp Farm Business Costs of Rp. 1,457,174,823, Revenue from Vannamei Shrimp Farming Business amounting to Rp. 3,027,403,731, Vannamei Shrimp Farming Business Income of Rp. 1,552,228,907.

The Effect of the Amount and Term of Credit and the Debtor's Business Income on the Repayment of People's Business Credit

This study aims to determine the influence of the loan amount, loan term, and debtor's business income on the repayment of People's Business Credit (KUR) at Bank BRI Unit Cijeruk, Bogor, with the account officer as a moderating variable. Credit repayment refers to the debtor's ability to repay the loan, which affects credit collectability. The study population consists of 2,589 debtors registered at Bank BRI Unit Cijeruk in 2023. From this population, 104 debtors were selected as samples using purposive sampling techniques. The analytical tools used in this study are logistic regression and Moderated Regression Analysis (MRA). The results indicate that the loan amount, loan term, and debtor's business income have a significant impact on KUR repayment. Furthermore, the account officer, as a moderating variable, is proven to moderate the effect of the debtor's business income on KUR repayment. However, the account officer does not moderate the effect of the loan amount and loan term on KUR repayment. These findings highlight the importance of the role of account officers in enhancing the effectiveness of KUR repayment, particularly in the context of the debtor's business income, while they do not provide a moderating effect on the loan amount and loan term.

The Impact of Flyover Development on Business Income in Surabaya Intersection Area, Banda Aceh

Surabaya Intersection is one of the main intersection with vigorous economic activity in Banda Aceh, Indonesia. Nevertheless, it was also one of the main congestion points during peak hours. Therefore, a flyover infrastructure was develop in 2016 to reduce congestion. With better traffic, the income of business in its surrounding area was expected to rise. However, many business experienced declining conditions and even closed a few years after the construction. This research aims to study the impact of flyover development on the income of business in the Surabaya Intersection area. Data were collected through questionnaires supported by observation and interviews with related agencies and academics. The business income questionnaires were distributed to 100 samples from 320 business in this area , chosen with a purposive sampling technique. The study area was divided into 10 segments based on physical characteristics. The analysis conducted was descriptive quantitative supported by qualitative analysis. The result shows that after the flyover development, the business income declined. The income of business in most of business in most segments (7 of 10 segments) reduced between 3.33% to 27.2%. Only three segments experienced increasing income, ranging between 0.8% to 4%. As shown by interpolation result, all segments located right along the Surabaya Intersection flyover showed a significant decrease in business income. The decline in business income is caused by the lack of parking spaces, difficult interzonal mobility, and decreasing attractiveness. This condition indicates that the flyover development in Surabaya Intersection has caused and unsustainable impact on the business in its surrounding area.

Economic Analysis of Major Crops in Jammu Division of Union Territory of Jammu and Kashmir, India

This micro-economic study focuses on the cost and returns analysis for major crops (wheat, paddy, and maize) in the districts of Jammu, Kathua, and Samba in the Jammu division. Conducted at SKUAST, Jammu during 2023, the study utilized a multistage random sampling method to achieve its objectives. Data was collected from 360 sample farmers, covering aspects such as land-holding size, costs, and return structures. The costs associated with crop cultivation varied pointedly across the districts, with Samba incurring ₹14272.57 for Cost A2 and ₹33023.58 for Cost C3 which was the highest of overall costs. Jammu had the highest main-product yield of 25.22 quintals and by-product yield of 32.70 quintals. Jammu also recorded the highest fixed costs (₹13488.30) whereas the highest total cost was in Samba with ₹30021.43. Gross returns were highest in Jammu with ₹68303.22, resulting in net returns of ₹38740.29. Jammu also had the highest benefit-cost ratio of 1:2.30, as well as the highest family labor income and farm business income (₹41755.29 and ₹43060.92, respectively). The rental value of owned land (Cost B2) suggestively impacted final costs, and Jammu district emerged as the most economically favorable for major crop cultivation. Overall, it depicted the possible profitability from cultivation of major crops like wheat, paddy and maize, that may encourage the farming community specially the youngsters to choose agriculture over private sectors, which would ultimately contribute to meet the state demand as well as contribution to SGDP.

Pengaruh Tenaga Kerja Terhadap Pendapatan UMKM, Modal Sendiri, dan Kredit Usaha Rakyat (Studi Kasus di Kecamatan Sekupang Kota Batam)

This study aims to ascertain the effects of employment, capital, and private enterprise on the revenue of MSMEs in Batam City. Quantitative procedures are employed to carry out this research since the research data is presented as numbers and is analyzed using statistics. The total number of MSMEs in Sekupang Regency is the study population, while 286 MSMEs in Sekupang Regency are used as research samples. The Unknown Populations Approach method was used to calculate the number of samples in the study population while selecting the sample population for this study. The t test's findings suggest that Batam City's MSME income is favorably influenced by own capital (X1) and KUR, while business income in Batam City is positively influenced by KUR (X2). While the number of employees is only statistically significant, it has a positive effect on the profits of SMEs in Batam City. While the quantity of employees is only statistically significant, it has a positive effect on the financial performance of SMEs in Batam City. However, it can be deduced from the f test results that own capital, labor, and individual company loans all concurrently have a significant and beneficial effect on MSME revenue in Batam City.

Factors that Influence the Increase in Business Income in the MSMEsCommunity of the Leather Industry Center of Yogyakarta City

The research aims to evaluate the impact of independent variables (product, price, distribution, and promotion ) on the dependent variable, which is the economic business income of MSMEs at the Yogyakarta City Leather Industry Center. This study surveyed 100 consumers from the MSMEs at this industrial center. The sample was selected using simple random sampling, and statistical data analysis was conducted using SPSS 25. The T-test results showed that each independent variable individually exerts a positive and significant effect on the dependent variable, the economic business income of the Yogyakarta MSME community. The calculated t values for the product, price, distribution, and promotion were 2.602, 2.111, 6.101, and 6.648, respectively, all exceeding the t-table value of 1.65, with probabilities of 0.011, 0.037, 0.000, and 0.000, respectively, all below the 0.05 threshold. Additionally, the F-test results indicated that the combined influence of the independent variables on the dependent variable was significant, with an F calculated value of 128.419 surpassing the F-table value of 3.87, and a probability value of 0.000, which is less than 0.05. Thus, it can be concluded that the independent variables collectively have a positive and significant impact on the economic business income of the MSME community.

Passthrough Entity Tax Scandal

Three dozen states have enacted laws since 2018 that are designed to provide passthrough entity owners with an unlimited federal tax deduction for state and local business income taxes. These “passthrough entity tax” regimes respond to the December 2017 federal tax law, which imposed a $10,000 cap on the state and local tax deduction. The new state laws generally allow passthrough entities to opt into paying an entity-level state income tax in exchange for a dollar-for-dollar benefit on their owners’ state personal income tax returns. The optional tax has proven to be immensely popular among passthrough entity owners across the country. But there is a problem with the passthrough entity tax concept: under the plain text of the Internal Revenue Code, the workaround does not work. The December 2017 law clearly precludes passthrough entities and their owners from deducting state and local income taxes beyond the $10,000-per-individual cap. And the legislative history of the December 2017 law—read in context—aligns with the statutory text. Surprisingly, the IRS has chosen to permit passthrough entity owners to utilize the workaround anyway. The IRS has not provided a plausible legal rationale for its position, but no one has standing to challenge the IRS’s position in court. Meanwhile, the IRS’s decision to allow the workaround is likely to cost the federal government more than $50 billion by the end of 2025, with most of the federal tax benefits flowing to passthrough owners with incomes of $1 million or more. In effect, the IRS has created a special tax preference—unauthorized by Congress—for hedge fund managers, law firm partners and other passthrough entity owners. And the Biden administration, notwithstanding its professed commitment to tax fairness, has acquiesced in this massive giveaway to the rich. The Biden administration and the IRS should reverse course immediately and apply the $10,000 state and local tax deduction cap to passthrough entity owners. As long as they permit passthrough entity owners to take advantage of the workaround, the Biden administration and the IRS will be abdicating their duty to enforce the law.

It's not who you know, but who you are: Explaining income gaps of stigmatized-caste business owners in India.

Scholars across disciplines and around the world have diverted research attention to rising income inequalities across groups and strategies to reduce them. The literature has broadly identified human capital and social capital as two potential tools to facilitate economic mobility and to reduce inequalities. However, it is not known whether these tools work equally well for stigmatized groups, particularly in societies with systemic inequalities. Analyzing data from a pan-India survey, we show that business owners from stigmatized groups (i.e., Dalits in India, who are stigmatized as untouchables) experience a business income gap of around 16% compared to others, including those business owners who are from communities that are disadvantaged but are not similarly stigmatized. We find that, instead of being reduced, this gap in fact increases at higher levels of social capital, especially bridging social capital, illustrating the social processes of stigmatization that limit the benefits that Dalits can reap from social capital. By contrast, Dalits can reap similar income benefits as others from human capital. Our results show that human capital helps stigmatized groups mitigate the implications of stigma, but social capital does not.

The Effect of Implementing PSAK 72 in Recognizing Business Income from Outsourcing Labor Provision Services and Reconciling Income Tax Returns and VAT (Case Study at PT XYZ)

The demands of globalization have led to increased cross-border transactions, necessitating the harmonization of financial reporting standards. PSAK 72, adopted from IFRS 15, was implemented in Indonesia on January 1, 2020, impacting various sectors, including the outsourced labor provision services sector. This study focuses on PT XYZ, examining the significant effects of PSAK 72 on income recognition and cost reporting, compared to the previous PSAK 23. The implementation of PSAK 72 resulted in a substantial increase in reported income and costs, despite minimal growth in customer numbers and contracts. The study also explores the fiscal adjustments required to reconcile income reporting between commercial financial reports and tax returns, highlighting the differences in income recognition principles between PSAK 72, the Income Tax Law, and VAT regulations. Through qualitative case study methods, including interviews, document analysis, and literature review, the research provides insights into the impact of PSAK 72 on financial reporting and tax compliance for entities in the outsourced labor services sector. The findings suggest the need for entities to adopt proper recording practices and for tax authorities to update regulations in line with evolving accounting standards to ensure legal certainty and minimize disputes.