Pada beberapa negara, terdapat banyak tantangan sosial yang masih perlu diselesaikan, yaitu kemiskinan yang parah, dan kurangnya akses umum untuk perawatan kesehatan atau pendidikan. Dalam keadaan global, kewirausahaan sosial memiliki potensi untuk memberikan beberapa solusi sosial, yaitu dengan menerapkan pendekatan kewirausahaan dan kekuatan inovasi sosial untuk menghadapi tantangan sosial yang ada.Tulisan ini mencoba untuk memberikan tinjauan literatur dari konsep kewirausahaan sosial, seperti latar belakang sejarah, karakteristik, dan model bisnis yang efektif untuk kewirausahaan sosial.Kewirausahaan sosial dipandang sebagai pengusaha sosial yang didorong, untuk menciptakan nilai superior bagi masyarakat. Konsep ini telah berkembang di berbagai perguruan tinggi. Pengusaha sosial berbeda dari pengusaha dalam hal misi mereka. Peran kewirausahaan sosial bagi masyarakat juga dibahas dalam tulisan ini. Diskusi terakhir terfokus pada contoh orang atau organisasi di Indonesia yang berhasil menerapkan konsep ini pada aktivitas bisnis mereka dan dampak potensial dari kewirausahaan sosial terhadap pembangunan ekonomi.Kata kunci : Social Entrepreneurship, Inovasi Sosial, Model Bisnis, Pembangunan Ekonomi
In many countries, taxes are very important for the running of the wheels of government activities. In Indonesia, most of the development budget comes from tax. Therefore tax compliance is very important for the important activities sustainability that have been scheduled. A way to improve tax compliance is to create awareness of taxes early on, continuously and facilitate payment methods or tax reporting by taxpayers. Various ways are carried out by the government to improve taxpayer compliance, including with early tax education and involving young people (millennial) in higher education with the existence of the Relawan Pajak Program (RP). The RP program in the Tax Center (TC) includes several stages, such as socialization, recruitment, training, placement and service also ends with evaluation. The survey conducted by this researcher looked at the effectiveness aspects of the training conducted by TC in collaboration with the Direktorat Jendral Pajak (DJP) in the area of urban society. As a result, training for the effective of RP to help individual taxpayers, but not for corporate taxpayers. So that further, both TC and DJP need to expand the RP training program related to mentoring corporate taxpayer reporting.
Pembukuan merupakan hal yang harus diterapkan oleh para pelaku UMKM. Pembukuan dapat dilakukan baik secara manual maupun komputerisasi. Berdasarkan hasil penyebaran kuesioner, delapan dari sepuluh pelaku UMKM di kawasan Ceger Raya masih menerapkan sistem pembukuan manual. Di mana saat menerapkan sistem tersebut, masih terdapat beberapa permasalahan yang harus dihadapi. Oleh sebab itu, penelitian ini bertujuan untuk menganalisis permasalahan apa saja yang seringkali dihadapi oleh para pelaku UMKM selama menerapkan sistem pembukuan secara manual serta memberikan solusi atas permasalahan tersebut. Metode penelitian yang digunakan adalah deskriptif kualitatif berdasarkan sumber data primer dan data sekunder yang telah diperoleh dengan melakukan penelitian lapangan. Hasil dari penelitian ini adalah memberikan penjelasan mengenai pengarsipan dokumen keuangan yang baik, pencatatan mengenai laporan keuangan, serta panduan menggunakan software pembukuan akuntansi yang dapat membantu para pelaku UMKM dalam mengelola kegiatan usaha yang dijalankan.
This study aims to examine the effect of audit commitee on Financial Statement's integrity. In addition, this study wanted to test whistleblowing policy as a moderating variable on the relationship between audit committee on Financial Statement's integrity. Independent variables used in this research are audit commitee. Dependent variable used in this research is Financial Statement's integrity. While the moderation variable used in this research is whistleblowing policy. The sample in this research is banking company with the largest total assets listed on Indonesia Stock Exchange in the period 2014-2016. Analysis of data using multiple linear regression, and to determine the hypothesis used t-test and F-test. The results of this study indicate that audit commitee positively affect Financial Statement's integrity. Whistleblowing policy is able to moderate the relationship between audit commitee on Financial Statement's integrity.
The purpose of this dedication for Pisangan Village Community through financial statement training for small business in collaboration with partners of Citra Kencana Community is to improve the understanding of partners in making financial report especially income statement. The problem facing partners is not mastering how to create a correct financial statement. The financial statements can be used by partners as a benchmark of business performance and business financial analysis tools. Therefore, the methods used in this activity are: (1) convey material about basic concepts of accounting, (2) convey material about components of income statement, (3) provide business simulation and recording financial statements through educational game business accounting (4) the practice of preparing the business income statement and analysis by the entrepreneur, (5) advising / consulting the profit-loss statement. Besides, regression test is done through event study approach to know the impact of training for knowledge of financial report objectives and understanding of financial reporting from the community after getting the training. The result of this activity is increasing both knowledge and understanding of society in making financial report. This is shown by the direction of a positive and significant relationship between training with community knowledge and understanding. Keywords: Financial statement, Small entrepreneurship, Business analysis
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