MSMEs sector is so important because this sector has a share of up to 60% in Gross Domestic Product (GDP). But the Central Statistics Agency (BPA) conducted a survey in August and found that the incomes of cooperatives and MSMEs decreased during the pandemic. The current study was conducted to re-examine the effect of innovation, digital marketing, and accounting application on competitiveness enhancement of MSMEs in the food industry sector. Data were collected through structured questionnaires using a sample size of 100 food industrial MSMEs operating in the emerging market of Bandar Lampung. Hypotheses were tested through multiple regression models using SPSS 22. The results indicate that Innovation has a significant impact on competitive enhancement and MSMEs performance. Digital Marketing has a significant impact on competitive enhancement and MSMEs performance. Lasting the accounting application has a significant impact on competitive enhancement and MSMEs performance. Firms are required to create an effective business model to acquire competitive advantage and superior financial performance. Implications for practice have been discussed.
The purpose of this research was to determine the factors that influence the level of sales “toko kelontong” on Sukarame Bandar Lampung. Methods of data collection was done by a list of questions (questionnaire), interviews, observation, documentation. And using a sampling technique that uses accidental sampling technique for sampling in 40 respondence. the results showed factors affecting sales are price factor, product quality, competition.
Indonesia’s economics contribute dominantly to the agriculture sector. Its also represented in Lampung Province, Indonesia. The main goal of the research was to design an agricultural development model. The method is approached by Social Accounting Matrix (SAM) model. SAM Lampung was designed as a macro model with an 8 x 8 matrix. Secondary data of Input-Output Lampung 2010 as basic data. Data sources get from Lampung Statistic Board and agriculture agency, industrial and trade agency, and Indonesia monetary authorization. The result revealed that based on the total multiplier, the agriculture sector is still dominant in Lampung’s economic structure. Unfortunately, agriculture’s household multiplier was the lowest compared with trade and industry, and services. This fact indicates that agriculture development is not adequate yet enhancing the farmer’s income. Agriculture development needs to address farmer’s households. Stimulation on agriculture exogenous balance is necessary to enhance farmers’ household income.
The objective of this research was to get full understanding of acceptance sampling application, create control chart, and identify types of rattan defects. This research employed qualitative approach design coupled with interpretive research paradigm. Statistical quality control (SQC) method was administered to analyze the data. Analysis using this method subsumes 2 methods, namely Control Chart Analysis and Pareto Diagram Analysis. The results of the research showed that through control chart analysis it was found that all kinds of product defects; namely broken node, detached fiber, scratched skin, and gray color were still statistically under control. From the Pareto diagram, it was identified that the primary breakage of the products was chiefly attributed to human beings, who directly play important role in creating finished products of the desired quality. Many of the workers are those with poor skill and experience.
Many companies do tax avoidance because, tax avoidance is an effort to reduce taxes that can be done but still comply with the provisions of applicable tax regulations such as taking advantage of legal loopholes and allowable deductions or delaying taxes that have not been regulated in tax regulations. . This study was conducted with the aim of analyzing the effect of asset growth, size, and company profitability on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The population used in this study is all mining sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The technique used by the author in sampling using purposive sampling method, namely the sampling method with certain considerations, in order to obtain 76 research samples based on the criteria. Hypothesis testing using multiple linear regression analysis. The results of the research that have been carried out indicate that it can be concluded that all independent variables simultaneously (together) affect the dependent variable. The partial test results show that asset growth has no effect on tax avoidance, firm size has a significant positive effect on tax avoidance at a significant level of 10%, while profitability with ROA proxy has a significant negative effect on tax avoidance at a significant level. than 5%.
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