This study aims to identify the problems faced and develop strategies in the development of MSMEs in Tegal City especially in the Trade Sector as one of the comparative and competitive leading sectors and to support regional development based on the potential of the resources owned by Tegal City. This research is a descriptive study using qualitative and quantitative approaches. Qualitative descriptive analysis in this study provides a review obtained through questionnaires and interviews to then be analyzed in the form of a SWOT matrix. While the quantitative descriptive analysis in this study relates to the results of interpretations of qualitative data that are processed in the form of weights and ratings to come up with the right strategy in developing MSMEs in Tegal City. The results of the analysis in this study indicate that there are problems in every aspect discussed including aspects of Capital, Production, Technology, Marketing, HR, Bureaucracy, Facilities and Target, as well as Social and Economic. While the right strategy carried out in an effort to develop MSMEs in the Trade Sector in Tegal City is the SO (Strength Opportunities) strategy.
Aplikasi Akuntansi UKM merupakan aplikasi keuangan berbasis android yang dapat dan mudah digunakan oleh usaha mikro, kecil dan menengah. Tujuan penelitian ini untuk mengetahui tingkat efektivitas dan efisiensi penggunaan aplikasi Akuntansi UKM berpengaruh secara parsial dan simultan terhadap penyusunan laporan keuangan UMKM (Studi kasus pada usaha mikro kecil menengah sektor kuliner di Kota Tegal). Teknik pengumpulan data yang digunakan adalah observasi, wawancara, studi pustaka dan kuesioner. Populasi dalam penelitian ini adalah pelaku UMKM sektor kuliner di Kota Tegal. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dengan jumlah responden sebanyak 28 orang. Metode analisis data yang digunakan adalah analisis statistik deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis. Hasil analisis uji t menunjukkan bahwa variabel efektivitas memiliki nilai signifikansi 0,033 < alpha 0,05. Variabel efisiensi memiliki nilai signifikansi 0,019 < alpha 0,05. Hasil analisis uji F menunjukkan bahwa variabel efektivitas dan efisiensi memiliki nilai signifikansi 0,002 < alpha 0,05. Jadi, Ho ditolak dan Ha diterima yang berarti efektivitas dan efisiensi berpengaruh dalam penyusunan laporan keuangan UMKM. Kesimpulannya adalah efektivitas dan efisiensi penggunaan aplikasi Akuntansi UKM berpengaruh secara parsial maupun simultan terhadap penyusunan laporan keuangan UMKM pada usaha mikro kecil menengah sektor kuliner di Kota Tegal.
This research aims to find regional potential in the area of Pekalongan Eks Residency through comparative advantage, competitive advantage, and specialized analysis therefore can be arranged the regional development strategy. This research is analyzed using quantitative descriptive method with the analysis of Static Location Quotient (SLQ) and Shift Share (SS) with the modification of Estaban Marquiles. The result of this research shows that the result of SLQ analysis shows sector with comparative advantage in all regency/city of Pekalongan Eks Residency is the sector of Accommodation, Food and Beverage Provision. Sectors that can be comparative advantage potential in all regency/city in Pekalongan residency are the Sectors of retail trade, car and motor bike repairs; Education service sector; and Other services sectors. The result analysis of Esteban Marquiles Shift Share shows that several sectors have competitive advantage in each regency/city in Pekalongan residency although not as whole such as Mining and Digging Sector except Pekalongan City and Tegal City; Processing industry sector except Batang Regency; and also Company services sector except Tegal Regency and Pekalongan City. The difference of result of sectoral potential analysis of Regency/city in Pekalongan residency becomes the foundation in arranging regional development strategy surgically that is by looking into what sector/commodity that can be developed rapidly, either because of the nature potential or because that sector has competitive and comparative advantage to be developed.
This study aims to identify the impact of Mining on Income and the Environment in the Tegal Regency. This research is a descriptive study using a qualitative approach. Qualitative descriptive analysis in this study provides a review obtained through observations and interviews then analyzed to identify conditions that occur. The analysis results in this study indicate that the impact of excavation type C on income and the environment in Kabupaten Tegal can increase the income of miners, mining sector workers and the community around the mining site. However, mining activities also impact the physical environment, changes in environmental conditions such as changes in soil conditions, disruption of drinking water quality, changes in air conditions, and the level of public health.
Abstrak Dalam rangka pembuatan faktur pajak, menghitung, membayar dan menyampaikan laporan Pajak Pertambahan Nilai (PPN) adanya penerapan e-faktur bagi Pengusaha Kena Pajak (PKP) diharapkan dapat menunjang ketertiban bagi wajib pajak itu sendiri maupun bagi pihak fiskus untuk ketertiban administrasi perpajakan. Namun pada kenyataannya bagi Pengusaha Kena Pajak (PKP) masih sering mengalami adanya ketidakefisienan dalam pembayaran Pajak Pertambahan Nilai (PPN). Sebagaimana dialami oleh PT Ramadhan Caturkarsa Layorda Tegal pada tahun 2017 PPn Terutang menjadi tidak efisien karena terkena denda administrasi perpajakan.Tujuan Penulisan ini adalah untuk menentukan Tax Planning atau perencanaan pajak yang tepat dalam rangka mencapai efisiensi terhadap pembayaran Pajak Pertambahan Nilai (PPN) yang terutang sehingga beban pajak PPN terutang dapat minimal. Metode Penelitian yang digunakan pada penelitian ini adalah metode analisis deskriptif Kuantitatif yaitu menjelaskan tentang efisiensi PPN Terutang pada PT RCL Tegal . Hasil penelitian ini menunjukkan bahwa sebelum dilakukan Tax Planning PPN Terutang sebesar Rp 87.586.884,-. Sedangkan setelah dilakukan Tax Planning jumlah PPN Terutang sebesar Rp 68.849.914,- Sehingga dapat disimpulkan bahwa dengan melakukan Tax Planning maka PT RCL Tegal dapat mencapai efisiensi PPN Terutang atau PPN yang dibayar. Kata Kunci : Tax Planning , Pajak Pertambahan Nilai
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