Enterprises In Indonesia Research Articles

Economic Recovery after the Covid 19 Pandemic of Utilization of Village-Owned Enterprises in Indonesia

The results of this study concluded that: 1) Village income during the COVID-19 pandemic decreased due to limited community activities outside the home and reduced public spending. The decline in income from large events such as weddings and celebrations caused the rent for tents and other Bumdes income to decline. 2) The village party is now using a marketing strategy where activities outside the home such as the opening of the market and the community can return to their activities outside the home on the condition that they comply with the protocols set by the government such as keeping a distance and wearing masks. 3) The results of declining income during the covid pandemic Village-Owned Enterprises affect the level of community welfare with the income they get. 4) BUMDes besides being able to improve public services and optimize village assets, also play a role in supporting, facilitating, and coordinating the productive economic efforts of rural communities. BUMDes can be the parent of ecotourism activities or village ecotourism. BUMDes plays an important role in providing convenience services in saving and borrowing small-scale business capital for productive businesses of rural communities in collaboration with external parties (both banks and private companies).

Literasi Keuangan pada Kelompok Wanita Telang di Desa Bandengan Kab. Pekalongan

The butterfly pea (Clitoria ternatea) are by most the community considered only ordinary plants actually have extraordinary benefit (Imayanti et al., 2019). Bandengan Village in Pekalongan Regency is one of the villages that has experienced floods since the last 10 years. Thus, many residents especially women, have used many pots to cultivate butterfly pea plants. Moreover, women in Bandengan Village, Pekalongan Regency try to be independent in terms of income and also want to increase their capability. Womenpreneur makes a big contribution to Small Medium Enterprise in Indonesia. According to Biro Pusat Statistik in 2021, the majority of the total Small Medium Enterprise in Indonesia, to be precise, 64.5 or 37 million Small Medium Enterprise are managed by women (BPS, 2021). The contribution of Small Medium Enterprise to employment is about 97% of the total workforce and able to increase about 60.4% of the total investment. However, the high number of Small Medium Enterprise have main problems such as low level of access to financial literation. Small Medium Enterprise can’t managed business and personal finance. They are have no record of income, costs and sales. As a result, they can not identify the financial needs of their business. Hence, financial literacy training and assistance is expected to be able to increase the financial capacity of Small Medium Enterprise owners, an make simple reports in managing their business.

Learning from entrepreneurial failure: examining attribution and contextual factors of small- and medium-sized enterprises in Indonesia

PurposeThis study's main objective is to examine the effect of learning from entrepreneurial failure on performance, with a type of failure as a moderator variable. Interactions between internal and external causes of failure and learning from entrepreneurial failure are also investigated, as well as entrepreneurs' aspects (i.e. age, experience and education) and organisational contextual factors (i.e. size, sector and location).Design/methodology/approachThis study employed a hypothetico-deductive approach through a survey of 250 purposively sampled entrepreneurs who had suffered business failures. The survey data were subjected to regression analysis and moderated regression using WarpPLS software and an independent sample t test for an in-depth analysis.FindingsThe results indicated that learning from entrepreneurial failure positively affected business performance, an effect moderated by the type of failure, particularly with large failures. Only perceived internal causes of failure exerted a positive effect on learning from entrepreneurial failure; the external causes did not. The effect of failure on business performance was stronger on entrepreneurs who were older and experienced, had non-university educations and operated small- and medium-sized enterprises (SMEs) outside Java–Bali islands.Originality/valueThis study's findings provide empirical evidence that supports the experiential learning theory and attribution theory in explaining the interaction between learning and failure, its cause, its consequences and its magnitude as perceived by entrepreneurs of SMEs in Indonesia, where the rate of failure is relatively high. The authors’ study also emphasises the roles of the entrepreneur and organisational contextual factors, which matter in learning to improve performance.

Proposed Design of Performance Management System for Business-to-Business Information and Communication Technology of State-Owned Enterprises in Indonesia

Proposed Design of Performance Management System for Business-to-Business Information and Communication Technology of State-Owned Enterprises in Indonesia

Proposed Design of Performance Management System for Business-to-Business Information and Communication Technology of State-Owned Enterprises in Indonesia

As the market competition for ICT products and services for businesses continues to increase, ICT B2B companies are expected to improve their performance in order to win market share. Design and implementation of Performance Management Systems (PMS) are essential components of management control systems for providing the best business solutions. This research proposes a modification of the Malcolm Baldrige Criteria for Performance Excellence (MBCfPE) and Knowledge-Based Performance Management System (KBPMS) frameworks for ICT B2B, given that MBCfPE is utilized for assessing performance excellence in SOEs. The design of the framework incorporates three perspectives: organizational results, internal process, and resource capabilities. According to the research, there are a total of x performance indicators. Using correlation analysis of historical performance indicators to determine the relationship between indicators. The weighting of the performance indicators is based on the scoring reference from MBCfPE. Therefore, the modification of KBPMS design with MBCfPE-based scoring provides an excellent depiction of the performance of B2B ICT at Indonesian SOEs.

Factors Affecting Tax Compliance by Small and Medium Enterprises in Indonesia

Complying with tax laws and regulations that are constantly changing is a challenge. Tax authorities provide clarification and advice and implement innovations such as e-filling to encourage businesses to pay their taxes on time and in full. Taxes lead to the withdrawal of part of the company's income for the benefit of the state. Therefore, many subjective and objective factors influence their payment process. This study aimed to examine factors affecting tax compliance by small and medium enterprises in Indonesia. This study uses quantitative research methodology, specifically survey methods. In distributing questionnaires to 384 respondents, 205 sample questionnaires were declared eligible to continue in this study. The data analysis method is structural equation modelling with partial least squares (SEM-PLS). The results of this study show that tax knowledge and knowledge of e-filling have a positive and significant effect on tax compliance. Instead, tax fairness has a negative and significant impact on tax compliance. However, the effect of the perception of corruption variable on tax compliance is rather insignificant; that is, this factor does not have a negative impact. Perception of corruption as a moderating variable has a slightly negative effect on the relationship between tax knowledge, knowledge of e-filling, tax fairness and tax compliance. The study results help better understand taxpayers' behaviour in their desire to pay taxes per the law. When changing taxation rules or introducing new tax collection methods, the government must consider factors that influence taxpayers' behaviour. The influence of some such factors was investigated in this study. In addition, it is worth fighting corruption in the tax system because it can reduce small and medium-sized enterprises' willingness to follow the law in the field of taxes.

TAX PLANNING AND DEFERRED TAX EXPENSE ON THE VALUE OF MULTINATIONAL COMPANIES IN INDONESIA

For many parties, particularly the enterprise's stakeholders, the proportion of enterprise value plays a crucial role in their decision-making process. Naturally, every business works hard to raise value in order to maintain its top spot from prior years. An enterprise's ability to increase its value is aided by many things. This study looks at how tax planning and deferred taxation affect the value of multinational enterprises in Indonesia. 24 multinational manufacturing enterprises listed on the Indonesian Stock Exchange throughout the observation years 2020–2022 make up the sample for this study. This study combines an analysis of multiple linear regression with Eviews 12 and a quantitative method with stratified random sampling. The secondary data that was used came from an Indonesian multinational enterprise's financial reports that were posted on the idx.co.id website. The findings of the study indicate that tax planning and deferred tax burden have an impact on the value of multinational corporations in Indonesia.

Law Enforcement of Corruption in The Business Framework of State-Owned Enterprises in Indonesia

: Law enforcement of corruption by corruptors still has gaps to be exploited by irresponsible parties in weakening the position of political or business opponents. The formulation in the legal system of criminal acts of corruption is unclear, making law enforcers less professional in applying the law in the field of criminal acts of corruption. The purpose of this study is to analyze and find corruption law enforcement regulations within the BUMN business framework that are not yet based on the value of justice and the weaknesses of corruption law enforcement regulations within the current BUMN business framework in Indonesia, as well as the reconstruction of corruption law enforcement regulations in Indonesia. SOE business framework based on the value of justice. The research method used is constructivism paradigm, sociological juridical approach, and qualitative analysis. The results of the study show that the law enforcement regulations for corruption within the BUMN business framework are not based on the value of justice, that the state financial loss will be closely related to the provisions of Law no. 1 of 2004 concerning the State Treasury and provisions related to the position, duties and functions of the Supreme Audit Agency (BPK). 2) The weakness of the legal substance is that in substance the existence of 4 (four) laws and regulations that are multi -aspects in BUMN and have different regulatory objects from each other have resulted in confusion over the financial accountability of BUMN. The weakness of the aspect of legal structure is that there is no synergy between law enforcers so that it is no longer fragmentary and the existence of the paradigm of the judiciary shows that the legal structure came first but has not yet been followed by adequate legal substance. Weaknesses in the aspect of legal culture are often subjective in nature which highlights, among other things, the loyalty and loyalty of law enforcement officials in carrying out and carrying out state duties, patterns of behavior and professionalism of officers, being one of the main issues that must be studied for reform and a solution in enforcing criminal law. corruption within the framework of an integral SOE business.

Influence of Transformational Leadership on Organizational Citizenship Behavior and Organizational Task Performance Cross Level Analysis on Micro Small and Medium Enterprises in Indonesia

Influence of Transformational Leadership on Organizational Citizenship Behavior and Organizational Task Performance Cross Level Analysis on Micro Small and Medium Enterprises in Indonesia

Exploring Marketing Innovation on MSMEs in Indonesia: A Descriptive Study

This research aims to describe the data by measuring the demographic survey of MSMEs in Indonesia with innovation. This study also explicitly explores the interactions between demographic data elements, especially gender with the most selected and used innovation in COVID-19 pandemic situation. Utilizing cross-sectional survey data from 300 Indonesian MSMEs owners, this study is empirically tested using descriptive analysis. Cross-tabulation is also used to examine demographic data elements, particularly those related to gender and marketing innovation. The descriptive analysis frequency data shows that marketing innovation has a greater impact on the performance of MSMEs during the COVID-19 pandemic than product innovation,, process innovation and organizational innovation. Additionally, this study's cross-tabulation of marketing innovation and gender shows that men tend to agree more on items MI2 and MI3 it’s because more flexible and convenient in distributing products especially during COVID-19 pandemic crisis and women tend to agree on MI1 it’s because women more active in social media than men. The findings show that demography, especially in gender, has an influence on the tendency to use marketing innovation decisions in COVID-19 pandemic situation. Therefore, the results of this study will increase our understanding of MSME performance and innovation. It also creates an understanding for MSMEs owners of gender based MSME enterprises in Indonesia.

PROGRAM CORPORATE SOCIAL RESPONSIBILITY (CSR) BIDANG KESEHATAN PT FREEPORT INDONESIA DI ERA PANDEMI COVID-19

The implementation of CSR during the COVID-19 pandemic was constrained due to an uncertain and unprecedented situation, which had an impact on the implementation of CSR program. The purpose of this study is to analyze the CSR program in the health sector during the COVID-19 pandemic carried out by one of the State-Owned Enterprises in Indonesia, namely PT Freeport Indonesia (PTFI), which has been known as one of the companies that has a significant impact to Papua and Indonesia as well. PTFI continues to carry out CSR programs in the health sector as in previous years, as well as providing assistance for the prevention of COVID-19. However, although CSR programs in the health sector are still being carried out, few community empowerment programs are provided, and PTFI has not carried out community empowerment in dealing with health crisis. The implementation of PTFI's CSR program in the health sector during the COVID-19 pandemic faced many challenges. The challenges are mostly technical in nature due to social restrictions and health protocols that must be carried out, as well as matters related to infrastructure to facilitate working remotely.

Analysis of The Effect of Information and Communication Technology on the Production of Micro and Small Enterprises in Indonesia

At present, the Indonesian business world is still dominated by Micro and Small Enterprises (MSE). From the results of the 2016-Advanced Economic Census, the number of these businesses reached more than 26 million businesses or 98.68 percent of the total non-agricultural businesses in Indonesia. This business is also able to absorb more than 59 million workers or around 75.33 percent of the total non-agricultural workforce. The advantages of MSEs include generally producing consumer goods and services that are close to the needs of the community, not relying on imported raw materials and more utilizing local resources both in terms of human resources, capital, raw materials, and equipment, and using their own capital or not supported by loans. from the bank. On the other hand, the limitations of MSEs include the lack of access to banking, the ability and knowledge of human resources that are still low so that they are managed in a simple way, the use of limited technology, and has not been able to keep up with changing consumer tastes, especially those that are export-oriented. The rapid development of information and communication technology has an impact on changes in lifestyle, including consumption patterns and the way people sell and shop. The phenomenon of e-commerce provides an easy way to shop for people by not having to come directly to the store. This can be used by MSEs to reach larger consumers so as to increase their production and income. This study aims to analyze the effect of Information and Communication Technology on the production of Micro and Small Enterprises in Indonesia. This study uses panel data from 34 provinces in Indonesia between 2015-2020 which is estimated using the Generalized Method of Moments (GMM). The results show that capital, labor, computer users, fixed wireline users, cellular phone users, internet users and telecommunications expenses simultaneously have a positive and significant impact on the production of Micro and Small Enterprises in Indonesia. Partially, capital has a positive and significant effect on the production of Micro and Small Enterprises in Indonesia. On the other hand, telecommunications spending has a negative and insignificant effect on the production of Micro and Small Enterprises in Indonesia. While other variables have a positive and insignificant effect on economic growth in Indonesia. With these results, it is hoped that the government will issue policies to support micro and small businesses in increasing the use of information and communication technology to increase their production. Among other things, by building telecommunications infrastructure in areas that are not yet adequate, providing education to micro and small business actors in using information and communication technology, and providing light credit in the form of smartphones and computers to micro and small businesses so that they can be used to promote their products on the internet.

Strategic Management Accounting for Village-Owned Enterprises in Indonesia

Strategic Management Accounting for Village-Owned Enterprises in Indonesia

MAXIMIZING THE INDONESIAN’S TAX REVENUE FROM MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) SECTOR

Micro, Small, and Medium Enterprises (MSMEs) have an essential role in Indonesian's economy. However, the contribution of MSMEs to Indonesian taxation is still far from reaching the maximum point. This research examines the effect of three critical factors on tax compliance among the Micro Enterprises in Indonesia, namely Tax Knowledge, Tax Rate, and Equity and Fairness, by using multiple regression. An online survey was conducted to collect data from 122 respondents in Surabaya and focused on micro-enterprises taxpayers. The result indicates that Tax Knowledge, Tax Rate, Equity and Fairness significantly impact tax compliance among the micro-business taxpayers. Tax Knowledge had the most significant impact on compliance behavior among the taxpayers.

Strategic Management Accounting Techniques for Strategic Costing in Village-Owned Enterprises

Purpose: This study was conducted to find empirical evidence of a causal relationship between Strategy Type, Market Orientation, Organizational Size, and Strategic Costing SMA Technique of Village Owned Enterprises in Indonesia. Theoretical framework: Information on management accounting strategies has a positive impact on company performance. BUMDes is one of the public agencies that must account toward the public for such performance. Design/methodology/approach: A quantitative approach with questionnaire as a data collection tool was created. This study identify the endogenous variables such as SMA Strategic Costing Techniques of Village Owned Enterprises in Indonesia. Besides, the exogenous variables are Deliberate Strategy, Market Orientation, and Organizational Size. Findings: The implementation of SMA Strategic Costing Techniques in Village-Owned Enterprises in Indonesia is influenced by the type of Deliberate Strategy and Market Orientation, while Organizational Size has no significant effect. Research, Practical & Social implications: This study provides empirical evidence that the SMA Strategic Costing Technique has been implemented in Village-Owned Enterprises in Indonesia. Implications for Practice, SMA Development in Village-Owned Enterprises in Indonesia that consider contingency factors (Deliberate Strategy, and Market Orientation). The results of this study indicate that there is support for the contingency theory. Originality/value: These findings can be used as a reference for Village Owned Enterprise managers in the development and planning of SMA practices in order to promote the achievement of organizational goals and objectives.

SMA-Technique Strategic Planning, Control and Performance Measurement in Village-Owned Enterprises in Indonesia

This study was conducted to find empirical evidence of a causal relationship between organizational size, market orientation, and strategic planning, control, and performance measurement in the strategic management accounting (SMA) technique of village-owned enterprises in Indonesia. This research is based on contingency theory. The objects of this research are 51 village-owned enterprises in Indonesia. Respondents in this study were administrators (managers) of village-owned enterprises in Indonesia. The research instrument used was questionnaire that developed by Simon and Guilding (2008) for SMA techniques. The hypotheses were tested using SEM – PLS, that is Warppls 6.0. The results showed that market orientation had a significant effect on the development of strategic planning, control, and performance measurement of the SMA technique in village-owned enterprises in Indonesia, while organizational size had no significant effect. Keywords: market orientation; organizational size; strategic management accounting .

Determinants Capital Structure of Small and Medium Enterprises in Indonesia

This research aims to analyze the determinants of capital structure. The independent variables in this study are corporate taxes, company size, tangible assets, corporate risk, profitability, non-debt tax protection, and liquidity. While the dependent variable is short-term debt, long-term debt, and total debt. The sample of this study uses 61 Small and Medium Enterprises companies listed on the Pefindo Index for the period of 2019-2021. The sampling technique uses purposive sampling and the analysis method uses panel data regression. The results explained that corporate taxes, tangible assets, and non-debt tax shields do not affect capital structure. Company size does not affect short-term debt and total debt. However, it has a significant negative effect on long-term debt. Company risk and liquidity significantly negatively affect short-term debt and total debt. However, it does not affect long-term debt. Profitability has a significant positive effect on short-term debt and a significant negative effect on long-term debt. The implication of the research that has been done is to provide direction for financial managers regarding the optimal use of capital structure to achieve the company's goal of increasing the welfare of shareholders. As for investors, investors should choose companies that have high company size, low risk, and high liquidity.

Determinants Capital Structure of Small and Medium Enterprises in Indonesia

Determinants Capital Structure of Small and Medium Enterprises in Indonesia

A conceptual framework for a value‐based sustainability balanced scorecard

AbstractSustainability balanced scorecard (SBSC) is a management system that can translate strategy into the company's operations. However, based on previous research, a gap states that using SBSC gives birth to many performance indicators. Therefore, we need a framework that can formulate performance indicators to be more proportional to using company resources. For this reason, this research proposes a value framework adopted from six business process values. These six values ​​are efficiency, quality, agility, integration, compliance, and networking. This study aims to prove that these six values ​​can be used as SBSC values. So that will be obtained A Conceptual Framework for a Value‐Based Sustainability Balanced Scorecard. The methodology explored three state‐owned plantation enterprise in Indonesia and analyzed data using qualitative research coding. The result shows that there are 11 criteria for efficiency, 11 for quality, seven for agility, 12 for compliance, eight for integration, and nine for networking. These criteria have a 100% validation level where the value criteria are found in each company. The performance indicator criteria have been assessed based on the level of relevance test from managers who say that it is almost 100% important and very important. The criteria that have been grouped against these values ​​have proven that the six values ​​can be used to direct managers in formulating company performance indicators so that the established performance indicators are expected to allocate resources proportionally.

Effect of Loss on Exchange on Net Income State-Owned Enterprises in Indonesia

Effect of Loss on Exchange on Net Income State-Owned Enterprises in Indonesia