Individual Business Research Articles

Analysis and Innovative Strategies of Tax Preferential Policies to Promote the Sustainable Development of Small-Scale Individual Businesses

This study conducted an in-depth analysis of the current tax preferential policies for small-scale individual businesses and compared them with similar policies both domestically and internationally, aiming to reveal the advantages and disadvantages of the current system. After examining the impact of these tax preferential policies on the economic status of individual business owners and the broader social economy, this article proposes a set of innovative tax preferential strategies based on theoretical foundations. By developing these innovative strategies and clarifying their implementation paths, the aim is to promote the sustainable and healthy development of small-scale individual businesses, thereby fostering comprehensive socio-economic progress. The conclusion of this study not only summarizes policy recommendations with practical significance but also provides theoretical support for the optimization and innovation of future related systems.

PERFORMANCE ANALYSIS OF PAMONG PRAJA POLICE UNITS REGARDING INCIDENTAL ADVERTISING IN BANYUWANGI DISTRICT

Incidental advertising is quite widespread in Banyuwangi. Its existence has developed into an important and effective communication model for the promotion of goods and services by individual and private business actors. The purpose of this research is to determine, describe and analyze the performance of the Civil Service Police Unit (Satpol PP) regarding the presence of incidental advertising as regulated in the Banyuwangi Regency Government (Pemkab.) policy . Based on the analysis of research findings, Satpol PP plays a role in determining the success of policies regarding incidental advertising in Banyuwangi Regency. Research recommendations focus on the compliance aspects of the Satpol PP apparatus, the smoothness and absence of problems in policy implementation , as well as effective and sustainable performance in supporting the quality of effective and serving government

Impact of the War on Entrepreneurship in Ukraine

The study analyzes the transformations, challenges, and issues faced by Ukrainian entrepreneurs due to Russia’s war against Ukraine. The work is based on a comparative analysis of survey results from Ukrainian entrepreneurs over the period of 2022–2023 regarding the problems and challenges they encounter. This allowed for identifying the directions of transformation of business problems and creating a map of the issues faced by Ukrainian entrepreneurs. Additionally, an aggregated ranking of the problems and challenges of Ukrainian businesses in 2023 was developed. This foundation enables the modeling of strategic development for the Ukrainian economy as a whole and strategic management for individual business entities.

Examining direct and indirect flood damages in residential and business sectors through an empirical lens.

Investment to reduce flood risk for social and economic wellbeing requires quantitative evidence to guide decisions. Direct and indirect flood damages at individual household and business building levels were assessed in this study using multivariate analysis with three groups of flood damage attributes, i.e., flood characteristics, socioeconomic conditions, and building types. A total of 172 and 45 respondents from residential and commercial buildings were gathered through door-to-door interviews at areas in Peninsular Malaysia that were pre-identified to have frequently flooded. Two main findings can be drawn from this study. First, flood damage is greatly contributed by high-income households and businesses, despite them being less exposed to floods than low-income earners. This supports the current use of mean economic damage in engineering-based flood intervention analysis. Second, indirect damages increase with the increase in family size, indicating the importance of strengthening preparedness and social support to those with great social responsibility. Overall, the study highlights the importance of holistic flood management accounting for both direct and indirect losses.

Exploring Online E-commerce Platforms for Individual Industrial and Commercial Households

With the rapid development of information technology and the popularization of the Internet, online e-commerce platforms have become an important part of modern commercial activities. As a leader in this field, Alibaba has not only led the rapid development of China's e-commerce industry with its unique business model and innovative business philosophy, but also has set a benchmark worldwide. This paper aims to take Alibaba as an example to deeply explore the constraints of online e-commerce platforms on individual merchants, and analyze the impact of these constraints on individual merchants' business strategies and development paths. By conducting case studies on individual merchants on the Alibaba platform, we can understand more specifically the specific manifestations and impacts of these constraints, thereby providing targeted suggestions for individual merchants to help them better cope with challenges and achieve sustainable development. . At the same time, the research results of this paper will also help online e-commerce platform operators understand the needs and dilemmas of merchants, further optimize platform rules and services, and achieve a win-win situation between the platform and merchants.

Linking physical climate risk with mandatory business risk disclosure requirements

Mandatory disclosure of physical climate risks to businesses is planned or being implemented in many countries. This raises the question, how viable is it to link increasing physical climate risk, expressed as extreme events, to an individual business. We demonstrate how the characteristics of increasing frequency, magnitude and duration of extreme events impact a hypothetical business supply chain using the analogy of a spider’s web, where an extreme event impacting a strand of the web (supply/market line) impacts the efficiency of the web (supply chain). We demonstrate that our hypothetical business, located in the centre of the web, can be unaffected by a very large number of extreme events, or be severely impacted by a small number of events, depending on exactly where the event occurs and the properties of the event. This implies that a business cannot assess physical climate risk based on a change in the frequency of events; the business needs to know the precise location of the events, as well as the magnitude and duration of each event. This information is not available and is unlikely to ever be available from climate model projections. Therefore, individual businesses required to disclose future physical climate risk are very unlikely to be able to provide useful quantitative assessments. We recommend that a business-specific storyline approach to future risk is used where multiple lines of evidence are woven into a risk assessment, including climate projections. Generic top–down prescriptions of future scenarios are very likely to lead to misrepresentation of risk and very poor outcomes for business, investors or financial regulators seeking to build resilience to future climate change.

Increasing the Effectiveness of the Learning Exchange Model: The Role of MSME Facilitators in the CIKEPO MSME Community

MSME facilitators are crucial in supporting the region's development of Micro, Small, and Medium Enterprises. MSME companions represent the 17th SDGS goal, namely partnerships to achieve goals (partnerships for the goals). This research aims to determine the effectiveness of learning exchange: The role of UMKM Facilitator in the CIKEPO Community of Cimahi City. This research uses a descriptive method with a qualitative approach—data collection techniques using interviews and documentation. MSME Facilitators have a role in encouraging awareness of MSME players in following the learning exchange process, which can improve skills. Also, MSME Facilitators provide education and training for MSME owners, including business management, marketing, and understanding local business regulations. Apart from that, MSME mentors also provide individual business guidance to help MSME owners identify potential and overcome the challenges they face.Keywords: MSME Companion, Learning Exchange

Pengaruh Lokasi, Variasi Produk dan Harga terhadap Keputusan Pembelian pada Pusat Oleh-Oleh Osing Deles Banyuwangi

Osing Deles Banyuwangi is an individual business engaged in the shopping center for typical Banyuwangi souvenirs. This study aims to analyze the effect of location, product variety and price on purchasing decisions at the Osing Deles Banyuwangi Gift Center, both simultaneously and partially. The population in this study were consumers who were at the Osing Deles Banyuwangi Gift Center. The sampling method used is non probability sampling, data collection using accidental sampling. Data was collected using a questionnaire with a sampling sample of 60 respondents. This type of research includes quantitative using multiple linear regression analysis techniques, the coefficient of determination, simultaneous test (F test) and partial test (t test). The results showed that the location, product variety and price variables simultaneously (F test) and partially (t test) had a positive and significant influence on purchasing decisions, with a coefficient of determination (Adjust R Square) of 0.689 or 68.9% of purchasing decisions being able to be explained by independent variables, while the remaining 31.1% is likely to be explained by other independents not included in this study.

Pemenuhan Kewajiban Perpajakan Apoteker Pemilik Usaha Apotik Pasca Diundangkanya UU Cipta Kerja

In 2021 the government issued Minister of Health Regulation Number 14 of 2021 concerning Standards for Business Activities and Products in the Implementation of Risk-Based Business Licensing in the Health Sector (hereinafter abbreviated as Minister of Health Regulation No. 14 of 2021). In this regulation there are several changes, one of which is that the pharmacy must be owned by a pharmacist. If the pharmacy is not owned by a pharmacist, the capital owner may collaborate with the pharmacist by agreement before a notary. With this provision, there have been several changes for a pharmacist, one of which is regarding the fulfillment of tax obligations. Tax obligations for pharmacists who work only as pharmaceutical technical personnel, their tax obligations that must be fulfilled are only based on the KUP Law and Article 21 of the Income Tax Law Number 36 in 2008, which was most recently refined by Law Number 7 of 2021 concerning Harmonization of Tax Regulations. namely tax deductions by third parties, in this case by pharmacies. Meanwhile, with the Pharmacist's status as a Pharmacy owner, the fulfillment of his tax obligations will increase in accordance with Tax regulations, namely Business Entities. The problem is what if, during the course of the pharmacy business, the pharmacist who owns the pharmacy which was established based on the agreement resigns, what happens to fulfilling his tax obligations. In this regard, there are three problems that the researcher raises, first, what is the description of pharmacy ownership by pharmacists in West Sumatra, second, how to fulfill tax obligations for pharmacists as pharmaceutical workers and pharmacy owners in West Sumatra. third, problems encountered in fulfilling tax obligations by pharmacists who own pharmacies. In West Sumatra, the research uses research methods with an empirical juridical approach, descriptive research type, the data required is primary and secondary data as well as data collection techniques, interviews and document studies, data processing is carried out using qualitative analysis methods. The results of research on pharmacy ownership in West Sumatra are currently in various forms of business, namely Limited Liability Companies and Individual Businesses such as CVs and Firms so that ownership of Pharmacies is still owned by investors and currently there are 5 Pharmacies which are processing the extension of their Pharmacy Business Licenses and some have transferred their ownership to Children of financiers because they have completed their pharmacy studies, and there are also those who are currently processing business permits in the form of individual PT. Meanwhile, the tax obligations carried out by pharmacists as pharmacy business owners have not yet been implemented because currently pharmacies that use pharmacists as pharmacy owners with non-legal entity business forms are still in the process of processing their permits and legal entities. Problems encountered in fulfilling the tax obligations of pharmacists as business owners Pharmacies are still not visible, because the current status of Pharmacists still has the status of a Pharmaceutical Personnel, so their tax obligations are only limited to Income Tax Article 21.

Business digitalization: international experience

At the current stage of the development of the world economy, the relevance of digital transformation under the conditions of increased international competition both at the level of individual businesses and at the level of entire sectors of the economy forms a growing interest in the problems and prospects that become possible within the framework of the digital economy. The world is gradually moving to a digital format in the development of information and communication technologies. The penetration of digitalization in different countries differs in the degree of influence on economic development and the variety of business schemes. Digitization allows not only the improvement of existing business models and changes in business processes but also the significant boost of business and new competitive advantages. The digital transformation of international business significantly contributes to sustainable economic growth, increasing the competitiveness of primary industries and innovative sectors of the economy. Digital technologies allow business entities to automate simpler processes and eliminate intermediate stages in more complex processes, thanks to which the flexibility of companies is significantly increased, and they can now use their resources much more efficiently. Digital technologies are even becoming mandatory for many businesses operating in today's competitive environment, significantly saving time and avoiding unnecessary costs. Digital transformation is becoming integral to modern business, growing from a concept to an essential strategic component. This process covers implementing modern digital technologies and changing the organization's business processes and cultural aspects to improve the company's efficiency, innovation, and competitiveness. However, digital transformation also presents its challenges. The need for changes in organizational culture, training employees in new technologies, implementing data privacy, the impact and politics of social inequalities, accounting for changes in the labor market, and cyber security risks require attention and resources. Digital transformation is not only the introduction of technologies but also a change in thinking and approaches to business. It allows companies to become more efficient, innovative, and adaptive, a critical factor for successful competition today. Keywords: digitization, security, technology, business, transformation.

Subjective vs. objective assessment of the economic impacts of light rail transit: The case of G:Link in Gold Coast, Australia

While the current discourse surrounding the economic impacts of light rail transit (LRT) predominantly leans on objective metrics, emerging signs point to a possible disparity between subjective perceptions and these objective evaluations. This study endeavours to fill this void by scrutinizing the impacts of the G:Link in Gold Coast, Australia on local businesses, prompted by anecdotal commentary of adverse effects. Conducting 23 interviews with businesses in Surfers Paradise, located within the G:Link's influential zone, helped identify thematic economic effects. Subsequently, Difference-in-Difference and time-series regression models were estimated to objectively validate four of the identified thematic effects: changes in travel behaviour, business performance, customer base, and tourism activity. While businesses perceived the G:Link as ineffective in promoting public transport and blamed it for their economic downturns, objective data countered these perceptions. It revealed that the G:Link contributed to a 3.6% rise in public transport usage to Surfers Paradise. The economic downturn experienced by businesses cannot be linked to the LRT; rather, it mirrors a broader citywide temporal effect. Furthermore, in contrast to prevailing beliefs, there was a notable increase in both customer volumes and their dwell times. The findings offer nuanced insights into LRT's effects on individual businesses and aggregated impacts, highlighting prevalent misperceptions that could undermine public support, investment opportunities, and sustainable transport choices. Addressing these misunderstandings necessitates robust education and communication strategies.

THE RHETORICAL MODEL OF ENGLISH SALES COPIES POSTED ON INSTAGRAM

In this internet era, the issue of market globalization has led and encouraged both individual and cooperative businesses to improve their creativity for selling products widely. However, studies that underpin this essential issue in linguistic concerns are still limited. Studies on the rhetorical structure of English sales copies, for example, have been rarely conducted, while investigating this fundamental issue is urgently conducted to improve product sales globally. In responding to this urgent need, I investigated the rhetorical model of English sales copies. Data in this study are 30 English sales copies posted on Instagram. These data were collected by three students taking a course in creative writing. For the analysis, I employed genre-based analysis using a top-down approach. The analysis discovered a rhetorical model that fitted the rhetorical structures of the present data set. The model contained three important functional moves, namely establishing a positive impression, establishing customers’ interest, and facilitating the purchasing process. To realize these functional moves, copywriters employed some possible strategies. Compared to earlier literature, the present finding has differences from those found in literature, on the one hand, but similarities, on the other hand. For example, establishing customers’ interest, and facilitating the purchasing process are obligatory, while establishing a positive impression is conventional in the present study.

PENGUATAN MANAJEMEN USAHA DAN STRATEGI PEMASARAN UMKM MELALUI KKN UMD UNEJ DI DESA KLAMPOKAN, PANJI, SITUBONDO

UNEJ UMD KKN is the theme in the implementation of KKN 2023. The implementation of KKN UMD focuses on one project, where this project supports the Sustainable Development Goals (SDGs) of the Village. The selection of work programs in Klampokan Village, Panji, Situbondo is the assistance and development of MSMEs. Micro, Small and Medium Enterprises (MSMEs) are productive businesses in the form of individual business entities that can develop and be consistent in the national economy. It is important for an entrepreneur to produce decent and quality products to be sold in the public market. Strengthening business management supports an entrepreneur in the process of advancing their business products. An entrepreneur must also have the ability to expand the products produced, commonly known as marketing strategies. The existence of a creative and innovative marketing strategy is an effort to achieve goals in expanding market reach. This research was conducted in Klampokan Situbondo Village to improve the quality of competitiveness so as to expand market reach and the economy of this village can develop sustainably and have a positive impact on community welfare and local economic development.

Formation of economic indicators of national security in the context of business digitalization and changes in the economy

Abstract. Today, Ukraine's economic development is taking place in the context of market competition, negative phenomena in the foreign economic sphere, and most importantly, russia's full-scale military aggression. At the same time, economic relations in the country are characterized by such undesirable phenomena as the shadow economy, economic inequality of business participants, growth of external debts, decline in economic activity, deficits of the state and territorial budgets, unprofitability of business entities, migration processes, unemployment, and poverty. The article examines the content of the concept of economic security in the context of the national security component, which is determined by a set of tasks based on the implementation of the Economic Security Strategy of Ukraine for the period up to 2025. The author analyzes the dynamics of indicators that determine the state of economic security of Ukraine and the existing threats in the national economy. In order to monitor the state of economic security in accordance with the Strategy, it is proposed to fulfill the task of its scientific support, to develop methodological recommendations and a mechanism for interpreting the integral indicator. At present, there is no information on the level of economic security of Ukraine on the official websites of the legislative and executive branches of government since 2021. The system of reservations regarding the indicators for assessing the economic security of Ukraine proposed in the Strategy is substantiated. A simplified list of indicators for monitoring the state of economic security is defined and interval signs of economic development scenarios at the level of optimistic, pessimistic and basic characteristics are developed for the integral indicator. The assessment of the status of economic security objects (the State, territorial communities, types of economic activity, business entities) is significantly influenced by the development of digitalization of the economy. It is established that in our country the processes of digitalization do not have a cross-cutting connection «business entities – types of economic activity – territorial communities – the State», but arise and develop locally within individual business and government structures.

ROLE AND SIGNIFICANCE OF INSURANCE IN INTERNATIONAL TRADE IN INDIAN CONTEXT

The insurance sector plays a critical role in international trade by providing risk mitigation services and products to businesses engaged in cross-border transactions. The risks associated with international trade can be substantial, ranging from political risks to physical risks, and insurance companies offer a variety of policies to help mitigate these risks. For example, export credit insurance protects exporters from the risk of non-payment by foreign buyers, while political risk insurance provides coverage for losses due to political events such as expropriation or war. Cargo insurance protects goods in transit from physical damage or loss, and marine insurance covers risks specific to transportation by sea. By providing these essential services, the insurance sector helps to facilitate international trade by reducing uncertainty and increasing confidence among businesses. This, in turn, helps to foster economic growth, create jobs, and promote international cooperation and understanding. Insurance companies also provide services such as risk assessment and management, as well as guidance on compliance with international trade regulations. In addition, insurance policies can be customized to meet the specific needs of individual businesses involved in international trade. Overall, the role of the insurance sector in international trade cannot be overstated, as it is a vital component of the global economy and a key enabler of international commerce. The insurance sector plays a vital role in facilitating international trade by providing the necessary protection and support to businesses engaged in cross-border transactions.

From conceptualization to practice: enhancing economic resilience at the local government level in Australia

ABSTRACT Seven principles of resilience developed by Stockholm Resilience Centre were adopted as a central framework from which practical objectives were identified to support local government organizations, and small local businesses to enhance their level of resilience to natural disasters. Discussions and interviews with local government executives from four coastal, local governments in Australia were undertaken to refine each economic development objectives to ensure utility and relevance. The final suite of practical objectives aims to respond to socio-ecological system features such as slow and fast variables, feedbacks and thresholds that create climate risks for businesses, and consider the sector and individual businesses’ learning capacity, participation and self-organization. We consider that these important objectives provide a pathway that enable small businesses, central to the local economic sector to self-assess their risks, and develop longer term adaptive and transformative strategies beyond preparedness and recovery. The significance of this research is in its ability to translate and anchor conceptual understandings of socio-ecological systems and resilience theory into a set of practical and useful objectives for local governments and small businesses to combat their vulnerability to natural disasters.

‘[O]ne of the year’s difficult problems’: the UK cinema industry and the influenza pandemic of 1918–1919

ABSTRACT The Covid-19 pandemic posed fundamental challenges for the cinema industry, encouraging potentially lasting changes in the ways films were delivered to and consumed by audiences. In light of this, this article evaluates the impact of an earlier pandemic, the waves of influenza that affected the United Kingdom in 1918–1919. The flu struck as cinema was establishing itself as a distinct entertainment form, although still subject to criticism for its perceived effects on the moral and physical health of those attending. Consequently, the exhibition of film became a prime focus of ameliorative action, many health professionals and local councillors seeing it as a prime vehicle for the transmission of disease. For all that, the impact of any regulations proved to be uneven: attention centred primarily on the threat to children and servicemen in uniform, and what restrictions were imposed proved highly localised, reflecting systems of health administration inherited from the previous century. Finally, compared to experiences elsewhere, the duration of controls proved brief. An assessment of the flu’s impact is offered for both the short term, reflected in the finances of individual businesses and aggregated tax returns, and the longer term, in challenging or reinforcing perceptions of cinema’s social worth.

THE DEVELOPMENT OF NOTARY AS FREE LEGAL PROFESSION IN KOSOVO

Background: This paper analyses the role of notaries in Kosovo, individuals authorised by the state to draft, solemnise, and legalise legal civil documents. Today, notary services are performed by qualified lawyers who meet state-set criteria and pass a professional exam to practice as independent professionals. The experiences in the world show that notaries contribute to the relieving and efficiency of courts and administrative bodies, thereby expediting legal processes and safeguarding the rights and interests of natural and legal persons. The notary is a public service exercised by authorised persons licensed by the state to fulfil the requests of legal and natural persons through the preparation of notarial acts. In the Republic of Kosovo, notaries are also registered as individual businesses with the Business Registration Agency. During the preparation of these acts, notaries are expected to have high personal and professional integrity, directly impacting the fulfilment of the citizens’ requests with high efficiency and professionalism. In terms of how it is organised and operated, the notary service is very complex in the eyes of the citizens and within the justice system itself. To increase confidence, the Kosovo Chamber of Notaries has identified the development of the notary as a permanent process of modernisation and harmonisation of notary services with the evolving needs of legal and natural persons receiving such services. This strategic focus ensures the effective protection of legal interests and promotes legal certainty. Methods: In the present research, we employed the qualitative method, commonly utilised in the social sciences. Our study uses a combination of literature review and analysis approaches in conjunction with normative, comparative, and historical methods. We analyse the legal treatment that the Kosovo notary system has received from the legislative and academic literature and examine the system's benefits and drawbacks. This approach, which compares the notary system to the one used by the Kosovo courts before 2011, assists in defining the purpose, significance, and status of the notary system in Kosovo. Using the comparison method, we identify the common and distinctive elements of the notarial system in Kosovo as well as the directions for its development under international standards, giving a clear overview of its place, role, and importance of the notarial system in Kosovo. Based on the legal analysis, we highlight the changes in the interior of legal relations, which were previously the responsibility of administrative bodies and courts but are now the responsibility of notaries. Results and Conclusions: The existing normative framework provides a good basis for information on the work of notaries and the Chamber of Notaries. However, an even greater contribution should be made to better inform citizens about the functioning of the notary system, which is crucial for strengthening public confidence in the Notary.

Grammatical mood and assessment of support policy effectiveness

Motivation: The COVID-19 pandemic has had a significant impact on economic research, particularly in analyzing the effects of the virus on entire economies, specific sectors, and individual businesses. While there have been numerous studies on the pandemic’s impact on the labor market, various economic sectors, and the environment, there remains a gap in research exploring the relationship between economics and linguistic aspects, such as language.Aim: The purpose of this article is to address this research gap by examining the connection between language and economics. Specifically, the authors focus on the influence of linguistic variables on economic categories. In this study, the authors adopt the perspective that language can affect economic activities and aim to analyze how the grammatical form used in communication influences the assessment of the effectiveness of economic policy. By exploring this aspect, the article aims to contribute to a deeper understanding of the interplay between language and economics.Results: Authors show that language may also be an essential framing instrument, while various grammatical moods affect the perception of messages that concern economic issues differently and are perceived differently depending on the level of identification with a given policy.

The Role of Agile Management in Achieving Creativity among employees in Bank of Palestine

The study aimed to identify the role of agile management in achieving creativity among Bank of Palestine employees, indicate the availability of agile management tools (worksite organization, standard work, six sims, continuous improvement, and multifunctional workers), and determine the extent of its ability to achieve creativity with its various dimensions (problem-solving, changeability, accepting risks, and encouraging creativity). The descriptive analytical approach was used to achieve the study's goals. Through this approach, a questionnaire consisting of (9) axes were developed. To collect the study data, the study population of (168) employees and administrators was targeted at the Bank of Palestine in the southern West Bank region. The sample of the study was (75), all of the questionnaires were retrieved and valid for analysis, and thus the recovery rate was (100 %).
 The researcher also conducted six interviews consisting of 15 questions with the Director of the Individual Business Department for branches and offices, branch managers, supervisors, and a number of employees in the Bank of Palestine included in the study.
 The study concluded with a set of results, the most important of which are: the dimensions of agile management are highly available in the Bank of Palestine, with main (3.47), and the dimensions of administrative creativity are also available in a high degree in Bank of Palestine, with main (3.51), the results also showed the existence of a positive and direct correlation between the dimensions of agile management and the factors of administrative creativity at the Bank of Palestine.
 Originality/value: The originality of the study lies in the importance of the topic as it is one of the modern topics in Palestine, and one of the rare studies that dealt with this topic, which is agile management and its role in achieving administrative creativity in application at the Bank of Palestine, when using modern administrative tools while creating a suitable climate for administrative creativity among employees contributes to maximizing value achieved for customers.