Micro, Small And Medium Enterprises Entrepreneurs Research Articles

Pemanfaatan Teknologi pada Pengembangan Sumber Daya UMKM

In facing increasingly tight business competition, MSME (Micro, Small and Medium Enterprises) entrepreneurs must continue to develop themselves. Utilization of technology is a strategy that can be carried out by MSMEs to create a competitive advantage. Technology can be applied to all resources owned by the company. These resources can be categorized into six types (6M), namely Man (Human), Material (Physical), Money (Money), Machine (Technology), Method (Method), and Market (Market). This technological involvement can be through; 1) Humans, the use of artificial intelligence (AI) can change the way managers make decisions, 2) Money, all financial transactions from the production input process to output to consumers using electronic transactions, 3) Materials, utilizing technology in selecting materials raw material, so that quality materials are able to produce quality products, 4) Machine, in the production process using the latest technology, so that it is able to obtain maximum results both in terms of quality and quantity, 5) Method, here of course the work procedures used by MSME companies, in managing a business involves technology, 6) Market, implementing a digital marketing strategy, namely carrying out promotions using online media, will certainly increase and expand market share.

ANALISIS PENGETAHUAN DAN KEPATUHAN WAJIB PAJAK UMKM DALAM RANGKA PEMENUHAN KEWAJIBAN PEPAJAKAN PADA PELAKU USAHA UMKM DI KOPERASI BUEKA MADANI CINANGKA TAHUN 2019

This purpose of this research is to determine lhe level of knowledge and compliance of micro small and medium enterprises (MSME) Taxpayers in Order to fulfill tax obligations on MSME entrepreneurs at the Bueka Madani Cooperatives, Cinangka and the understanding level of MSME Taxpayers about taxation. This research also determines the MSME Taxpayers perceptions on taxation and knowing the constraints faced by MSME Taxpayers in the context of fulfilling the tax obligations of business entities at Bueka Madani Cooperative. This study provided an explanation regarding the phenomenon of fulfilling the tax obligations of MSME business entity using primary data in the form of interviews with the cooperative and MSME Taxpayers which were processed using qualitative descriptive method. The results showed that the level of knowledge and compliance of MSME Taxpayers in fulfilling their tax obligations is still low, therefore, the understanding a n d perception level of MSME Taxpayers about taxation is still very low. The lack of knowledge of MSME taxpayers regarding registering their Tax Identification Number (NPWP), calculation and reporting of income tax for MSME business entities are obstacles to compliance for MSME taxpayers in Cinangka in fulfilling their tax obligations.
 
 Keywords: Knowledge, Compliance, Taxation of Entrepreneurs MSME in Cooperatives

Pelatihan Manajemen Kas Bagi Pelaku Usaha Mikro dan Kecil di Kelurahan Kandang Limun Kecamatan Muara Bangkahulu Kota Bengkulu

Cash management training is provided for business owners in the Kandang Limun Village, Muara Bangkahulu Sub-district, Bengkulu City. This activity is carried out to foster a spirit of productivity in running their businesses. It also serves as an opportunity to prevent loss of income and business opportunities that they have had so far. The business community in Kandang Limun Village, Muara Bangkahulu Sub-district, Bengkulu City, has a strong desire to improve their businesses, both in terms of funding and basic family needs. However, their desires are not accompanied by the ability to manage their finances. In order to realize organized and optimal cash utilization, cash management training is provided for Micro, Small, and Medium Enterprises (MSMEs) in Kandang Limun Village, Muara Bangkahulu Sub-district, Bengkulu City. Through this service activity, MSME entrepreneurs are equipped with knowledge and procedures for cash management. With the skills and abilities acquired, entrepreneurs can enhance productivity in their businesses. This service activity is conducted through lecture/demonstration and discussion (question and answer) methods. The training aims to stimulate responses from business players. The cash management training activity will be implemented with intensive mentoring and active involvement from the academic community of Bengkulu University.

Efforts to develop micro, small, and medium enterprises through education on branding, design, and financial statements

Design and branding play a crucial role in attracting potential consumers for micro, small, and medium enterprises (MSMEs) and influencing their purchasing decisions. However, many MSME entrepreneurs still lack a clear understanding of how design and branding function, particularly as tools for product uniqueness and global market competitiveness. This program partners with Griya UKM Cinere, involving 20 MSMEs specializing in handmade crafts and fashion. The primary goal of this community service is to educate the partners about the significance of design, branding, and financial statements in boosting sales and serving as effective digital marketing tools. The program includes interactive discussions and training sessions, resulting in increased awareness among partners regarding the vital aspects of branding, design, and financial statements. Evaluation outcomes indicate that 75% of the participants have gained a solid grasp of the materials presented.

Analysis of Implementation of Financial Accounting System in Micro Small and Medium Enterprises (MSMEs) in Patrang District, Jember District

In general, many Micro, Small and Medium Enterprises engaged in trading businesses have not been able to prepare business performance reports and financial reports in accordance with generally accepted accounting standards. Information is a very important component for companies because it is a basic input in every decision making, therefore relevant, timely, accurate, and complete information is needed by every company. Management accounting is a systematic connective tissue in presenting information that is useful and can assist company leaders in their efforts to achieve predetermined organisational goals. Management accounting information has a function as an accounting information processing system and as a type of information. The main challenge faced by MSME entrepreneurs is financial management and management that has not followed good and correct accounting principles. The current research aims to provide an understanding of the application of accounting in MSMEs in Patrang District, Jember Regency, and to find out the obstacles that hinder the application of accounting in MSMEs in Patrang District, Jember Regency and provide solutions for MSME actors in applying accounting with good and correct accounting principles.

Analisis Pengembangan Usaha Mikro Kecil dan Menengah (UMKM) Kota Bandung Pasca Pandemi Covid 19


 The contribution of MSMEs is quite large for the national economy because, with a large number of existing MSMEs, more jobs will be created for people who need jobs and become the biggest contributor to Domestic Product Value (Gross). Therefore, Micro, Small, and Medium Enterprises (MSMEs) need special attention in this sector. The research was conducted to analyze the development of MSME entrepreneurs in the city of Bandung after the Covid 19 pandemic for MSME entrepreneurs. The number of MSME entrepreneurs who were sampled was 110 respondents from several types of businesses. The type of research conducted was survey research with descriptive and verification data analysis methods. The results of the study partially show that the Entrepreneurial Character variable has a positive influence on MSME business development, while the Business Capital variable does not have a positive effect on business development. And the marketing strategy variable partially has a positive effect on business development. Business capital that does not have a positive effect on business development does not mean that MSME players do not need venture capital in developing their businesses. Even though MSME entrepreneurs have sufficient capital without strong and positive characteristics of MSME entrepreneurs, business development will not work While the simultaneous test results obtained results of Entrepreneurial Characteristics, Business Capital and Marketing Strategy jointly affect Business Development. This illustrates that with strong entrepreneurial characteristics and supported by the availability of business capital and marketing strategies that are in accordance with market conditions, business development carried out by MSME entrepreneurs will certainly run well
 Keywords: Entrepreneurial Characteristics, Business Capital, and Business Development.

Influence of Product Quality and Digital Business on Micro and Small and Medium Enterprises Income during the COVID-19 Post Pandemic

This study aims to determine the Effect of Product Quality and Digital businesses on the Income of Micro, Small, and Medium Enterprises during the COVID-19 Post Pandemic. Micro, small and medium enterprises (MSMEs) have an important role in the Indonesian economy. The government of Republic Indonesia also views the importance of the existence of MSME entrepreneurs. The existence of MSMEs can have an impact on increasing people's income and also with service innovations that can attract consumers. The method used is quantitative which is taken, it can be ascertained that t-statistics 8.453> t table 1.985 and the value of sig o.oo <0.05, indicates that the effect of product quality has a positive and significant effect on increasing the income of MSME actors. T-statistics is 6.568 > t table 1.985 and sig o.oo <0.05, this indicates that product quality has a significant and positive effect on increasing the income of MSME actors. While F-statistics 153,927 > from F table 4.09 and sig value 0.000 <0.05 this shows that digital business and product quality criteria have a significant and positive effect on increasing the income of MSME actors during the COVID-19 post pandemic.

Branding and Packaging Training to Improve Product Promotion at MSMEs in Mojosari Village

As with micro business products in general, Micro Small and Medium Enterprises (MSME) entrepreneurs encounter several problems while developing their businesses, especially in increasingly fierce competition in this globalization era. This community service aims to help MSME entrepreneurs in Mojosari Village, Lumajang Regency East Java, overcome the difficulties they encounter due to globalization. Activities carried out in this program include site surveys, interviews and discussions with MSME entrepreneurs, holding training on branding and packaging, monitoring, and evaluation. This community service program has produced several outcomes. The first outcome is establishing increasingly solid collaboration between MSME entrepreneurs in Mojosari Village. This collaboration will help MSME entrepreneurs with better and more up-to-date business knowledge and skills to keep up with the times and technology. The second outcome is that this program can produce skilled and qualified personnel in their fields, which is realized by creating unique and attractive branding, labels, and packaging.

Pengaruh Kompetensi Sumber Daya Manusia dan Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan di UMKM Kabupaten Sleman

One of the problems faced by Micro, Small, and Medium Enterprises (MSME) in Indonesia is accounting information. The inability of entrepreneurs in accounting practices is the main factor that triggers failure in developing these MSME. This research aims to discover the effect of human resource competency and the implementation of an accounting information system on the quality of financial statements of MSME in Sleman. This quantitative research was conducted through the associative method. The subjects were the MSME entrepreneurs of the fashion sector in Sleman, Yogyakarta. Using a random sampling technique, there were 100 employees of the finance department gathered from 57 MSME. Afterward, the data were obtained through a questionnaire. The results of data processing showed several points: (1) there was a positive impact in human resource competency of MSME on financial statements quality (2) there was a positive impact if accounting information system of MSME on financial statements quality (3) Human resource competency and accounting information system could give a simultaneous positive impact on the quality of financial statements.

PENGARUH EFISIENSI PEMESANAN, KEMUDAHAN PEMASARAN, DAN PENETAPAN HARGA PADA PENGGUNAAN E – KATALOG TERHADAP PERKEMBANGAN UMKM DI KABUPATEN MAGETAN

Micro, Small and Medium Enterprises (MSMEs) in Indonesia are one of the priorities in national economic development. MSMEs struggle to compete in a very dynamic business environment. Responding to competitive pressures, many MSME entrepreneurs use digital platforms to improve business strategies. One of the government programs developed is a procurement system based on an information system that contains lists, types of technical specifications, and prices of goods contained in a list called an electronic catalog.(e-catalogue).This study aims to determine the partial and simultaneous effect of ordering efficiency, ease of marketing and pricing on the use of e-catalogues on the development of MSMEs in Magetan Regency. The population in this study are e-catalogue providers and consumers in Magetan Regency. The sample in this study amounted to 30 providers e-catalogue. The method used in sampling is Non Probability Sampling selected is withSaturated Sampling .The research instrument used a questionnaire. Data analysis techniques used the classical assumption test, multiple linear regression analysis, analysis of the coefficient of determination, and hypothesis testing using the t test and F test with the help of the IBM SPSS 25 program. The results of this study indicated that partially and simultaneously ordering efficiency, ease of marketing and determination prices have a significant effect on the development of MSMEs in Magetan Regency.

Determinants of the Use of Accounting Information in MSMEs with Environmental Uncertainty as Moderation

The Indonesian government has assisted micro small and medium enterprises (MSMEs) in addressing their main problems through the KUR program. In order to complement the KUR program from the government, MSMEs requires the use of accounting information as a basic capital in decision making. This study aims to determine and analyze the influence of independent variables on dependent variables with moderation by a third variable. This research uses a quantitative method. Primary data in this study were obtained from a sample of 93 MSMEs Food entrepreneurs in Surabaya registered in E-PEKEN. This study used Moderated Regression Analysis (MRA) with IBM SPSS Statistics 25 software as an analysis tool. The results of the study indicate that (1) accounting knowledge influences the use of accounting information; (2) accounting training influences the use of accounting information; (3) business scale influences the use of accounting information; (4) environmental uncertainty weakens the influence of accounting knowledge on the use of accounting information; (5) environmental uncertainty strengthens the influence of accounting training on the use of accounting information; (6) environmental uncertainty strengthens the influence of business scale on the use of accounting information. This study implies that accounting knowledge, accounting training, and business scale should be a priority for food MSMEs entrepreneurs in Surabaya registered in E-PEKEN. In facing environmental uncertainty, food MSMEs entrepreneurs in Surabaya must optimize the available resources. Food MSME entrepreneurs in Surabaya should consider business scale as an important determinant factor in the use of accounting information.

Kesadaran Hukum Pengusaha UMKM dalam Pendaftaran Merek Dagang di Kemenkumham Kota Jambi

Trademarks as part of the intellectual property rights protected by Indonesia, provided that the mark must be registered in advance with the Ministry of Law and Human Rights of the Republic of Indonesia. Trademark rights serve as a differentiator and identity for a business, one of which is micro, small and medium enterprises (MSMEs), but in reality the legal awareness of MSME entrepreneurs is still relatively low. The formulation of the problem in this study are: 1) What is a trademark and what is its importance for micro, small and medium enterprises (MSMEs)? What causes the low interest of MSME entrepreneurs in registering trademarks at the Jambi City Ministry of Law and Human Rights? 3) How are the efforts being made to increase the legal awareness of MSME entrepreneurs in registering? The research method used is empirical juridical with interview techniques. Based on the research that has been done, it can be concluded that there is a correlation between the low legal awareness of MSME entrepreneurs to register trademarks caused by various factors/causes, the biggest one is the the lack legal awareness of MSME entrepreneurs.

SMSMEs Development Through Visual Identity Rebranding

Data from the Ministry of Cooperatives explained that 1,785 cooperatives and 163,713 Micro, Small, and Medium Enterprises (MSMEs) were spreading the coronavirus pandemic (Antara, May 2020). The most limited MSME sector is food and beverage. MSME entrepreneurs feel the decline in sales, lack of capital, and hampered distribution. So that the competition in the culinary field is very tight, as experienced by one of the partners who became the place for Student Creativity Program activities, the Cake Mommy. Lack of knowledge of the owner of the importance of a distinctive visual identity to form consumer loyalty. For this reason, this activity aims to understand the importance of visual identity in trademarks and business logo stickers so that partners can increase the selling value of the products produced. Designing this logo uses the Design Thinking method through data collection, problem finding, research idea, design, and testing. The result of the design is in the form of a logo by combining typography with solid shapes to reflect that this brand is in the culinary field. Using tertiary colours attracts consumers to buy this food, even at a high price. In addition, the author chooses supportive typography, namely sans serif, because it gives the impression of being relaxed, informal, friendly, and approachable. The selection of solid shapes reflects the nature of the challenge and is intense. So that the new logo has an identity that is more reflective of a bakery. In addition, the logo is made simpler, cleaner, and minimalist to make the logo easy to remember and stand out in the eyes of the public.

ANALYSIS OF THE INFLUENCE OF CAPITAL AND BUSINESS DURATION ON THE INCOME LEVEL OF SMEs (Case Study at CMC Cake Shop

The development of Micro, Small and Medium Enterprises (MSMEs) in Indonesia is getting faster and more advanced. The problems of obstacles and obstacles faced by MSME entrepreneurs in increasing income are very complex and include several aspects which are closely related to one another, including: lack of managerial skills and skills in operating as well as the absence of legal sources from the company, weak organization and limited marketing, lack of capital both in quantity and sources. Therefore, business actors only get unstable or fluctuating profits in their business, therefore the author wants to examine the Analysis of the Effect of Capital and Length of Business on the Income Level of Umkm Cake Shop Cmc located in Keude Buloh Blang Ara, kec. Kuta Makmur, Kab. North Aceh. The founder and owner of Umkm is Mrs. Marlina, S.Pd. who lives in the village of Ceumeucet, Kec. Kuta Makmur, Kab. North Aceh. The target in this study was the owner of the Cmc Cake Shop. The researcher used a qualitative research approach, namely the interview method used to collect data related to business capital, length of business, and income of UMKM UKM Cake Shop traders. The results of this study indicate that the length of business is very closely related to the income of MSMEs. The long term of business also makes customers believe that these MSMEs are good MSMEs. From this it can be concluded that the relationship between business length and income is positive. Business capital is also one of the variables that play an active role in influencing the income level of UMKM CMC cake shops.

PELATIHAN AKUTANSI SISTEM PEMBUKUAN DIGITAL DALAM PENERAPAN SIKLUS AKUTANSI PADA UMKM DI DESA GELELUNGI KABUPATEN ACEH TENGAH

The purpose of this community service activity is to assist Micro, Small and Medium Enterprises (MSMEs) in making digital accounting books in implementing the accounting cycle for MSMEs by using a digital accounting application, namely "BukuKas". In addition, this community service activity can help students develop the knowledge and skills they have acquired in college and disseminate them to the general public. This service is carried out for MSME business owners in Gelelungi Village, Pegasing District, Central Aceh Regency.In the digital era like today, it is important for SMEs to optimize the use of technology. However, in reality there are still many MSMEs in Gelelungi Village, Pegasing District, Central Aceh District who do not optimize the use of technology that has developed in this era and still use manual bookkeeping that is neither systematic nor integrated.The implementation method in this community service activity is the lecture method and the practicum method directly. The results obtained in the digital bookkeeping system accounting training activities carried out have succeeded in helping MSME entrepreneurs in Gelelungi Village to carry out their business financial bookkeeping processes with digital openings easily, effectively, and efficient.

Determinants of MSMES entrepreneurs sustainability

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the global economy, contributing to job creation, innovation, and economic growth. However, the sustainability of MSMEs remains a significant concern, as many of them struggle to survive beyond the initial stages of their operation. This review aims to identify and analyze the determinants that influence the sustainability of MSMEs, with a specific focus on the entrepreneurial perspective. The result of the study disclose that innovation and risk taking, tolerance self-efficacy, financial control, managerial self-efficacy, opportunity identification self-efficacy, functional skills, relationship self-efficacy and technical skills are the factors that assists MSME entrepreneurs sustainability.

Exploration of Factors that Hinder The Use of Sharia Crowdfunding Model Financing Services as Funding by Micro, Small, and Medium Enterprises (MSMEs)

Sharia crowdfunding can be an alternative financing solution with looser requirements than banking, but the reality is that MSMEs using sharia crowdfunding is still relatively low. This study explores the factors that prevent MSMEs from using Sharia crowdfunding financing to meet business capital needs. This research focuses on the level of understanding of MSME entrepreneurs towards Sharia crowdfunding financing and what are the causes of using the sharia crowdfunding model financing to help the capital of MSME actors engaged in food and beverage. This type of research is a survey. This study used two data collection methods, namely filling out questionnaires and in-depth interviews with 12 MSME entrepreneurs in the Surakarta area, then the results were carefully analyzed to find the right results. The findings of this study show that the answer to the level of understanding of MSME actors towards Sharia crowdfunding financing is divided into three, namely, not understanding, understanding a little, and very understanding. This study also shows five facts that prevent MSME actors from using Sharia crowdfunding financing: lack of information and knowledge, still relying on traditional financing, not requiring financing, the impact of the pandemic, and a wrong understanding of the working mechanism of sharia crowdfunding. This study is expected to be a reference in the policy of digitizing sharia capital sources for MSMEs.

Kesenjangan UMKM pada Pengelolaan Keuangan: Studi di Kota Jambi

The Micro, Small and Medium Enterprises (MSME) sector plays a significant role in advancing Indonesia's economic development, which is founded on the idea of people's economic development. Even for tiny organizations, financial management analysis can have a significant impact on overall business success. However, the majority of small firms lack expertise of financial management, particularly financial management, and do not recognize the value of bookkeeping and documentation for maintaining business continuity. MSME entrepreneurs think that really putting financial management into practice is more crucial. Therefore, the goal of this study is to investigate the financial management practices used by SMEs. This study employs descriptive qualitative research techniques to conduct a field survey. The small and medium-sized businesses in Jambi City's Alam Barajo District are the focus of this study. ways for gathering data, including documentation, interviews, and observation. According to the survey's findings, there is still a lack of knowledge among MSME actors in Jambi City's Alam Barajo District regarding financial management. The actors in MSME organizations' ignorance is playing a bigger role in the implementation of this financial management. When it comes to financial management, MSME players are seen using financial management. The four theoretical indicators of financial management are control, recording, reporting, and budget use. The most typical method employed by MSME actors is budget tracking. Reporting and management metrics are infrequently employed by MSME owners.

Faktor-Faktor yang Mempengaruhi Perkembangan UMKM di Kota Banda Aceh

Micro, small and medium enterprises (MSMEs) play an important and strategic role and play a key role in terms of employment, poverty alleviation and economic growth in the region. In Banda Aceh, the existence of MSMEs is very important as a means of livelihood for the community. SMEs have become an alternative provider of employment opportunities in Banda Aceh City, especially as unemployment numbers are rising in Banda Aceh City after oil and gas depletion and slow industrial growth. The survey included a sample of 100 of his MSME entrepreneurs spread across Banda Aceh. Each subdistrict was selected by MSME entrepreneurs using a targeted sampling method. Depiction of MSME performance situation was descriptively analyzed by describing various aspects such as MSME development, MSME age, and number of employees.

MSME Entrepreneurial Assistance in Sumbersekar Village using E-commerce and Marketplace Applications

The strategic issue faced by the Sumbersekar Village government located in the Dau sub-district, Malang Regency in 2020 is the lack of community welfare development, despite the availability of superior human resources so which caused the stunting among rural communities. One of those lacks was community economic infrastructure development. The purpose of the MSME (Micro, Small and Medium Enterprises) Entrepreneurial Assistance activity in Sumbersekar Village is to provide IT infrastructure and its briefing to support MSME entrepreneurial economic activities amid the COVID-19 pandemic. The application in this activity expects to be solution (infrastructure). The activity was carried out through 6 stages: Expert judgment; Evaluation and revision of infrastructure; Developing curriculum and modules; Socialization and recruiting participants; Training and mentoring; and Evaluation of activities. The results of the overall evaluation are: The training is limited to participants and with a strict process because it is still in the PPKM (Indonesian abbreviation version of Implementation of Restrictions on Social Activities) period, the training facilities in the village are less than optimal so they are not comfortable for participants, the material deliverances is less than optimal due to meeting restrictions and limited absorption capacity of participants. The conclusion of the activity is: There is an increase in the expertise of the MSME entrepreneurship in Sumbersekar Village, MSMEs have a new way of doing entrepreneurship digitally using e-commerce and social media. The implementation of IT briefing for MSME entrepreneurs so that they can maintain their business amid this pandemic by migrating to e-commerce and marketplaces.