Penelitian ini bertujuan untuk mengetahui pengambilan keputusan strategis yang dilakukan oleh pengusaha UMKM dalam menghadapi krisis akibat pandemi Covid-19. Pilihan yang dapat diambil pelaku UMKM adalah dengan melakukan staretgi retrenchment dan strategi turn around agar dapat bertahan dalam masa krisis. Penelitian ini dilakukan di Kota Denpasar dan mengambil 75 sampel UMKM yang difokuskan pada subsektor ekonomi kreatif unggulan yaitu fashion, kriya dan kuliner. Hasil dari penelitian ini menemukan bahwa indikator umur dan latar belakang pendidikan pelaku UMKM berpengaruh positif dan signifikan sedangkan indikator internal locus of control dan jumlah karyawan berpengaruh negatif dan signifikan terhadap keputusan pelaku UMKM menggunakan startegi retrenchment. Sedangkan semua indikator tidak berpengaruh signifikan terhadap keputusan pelaku UMKM menggunakan strategi turn around.
Tujuan dari penelitian ini adalah untuk mengevaluasi pengaruh partisipasi anggaran secara diagnostik dan interaktif terhadap kinerja manajerial, yang dimediasi oleh komitmen organisasi. Sebuah survei dilakukan dengan menggunakan Lembaga Perkreditan Desa (LPD) sebagai populasi, dan sampel terdiri dari 40 responden. Pemodelan persamaan struktural digunakan untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa partisipasi anggaran secara diagnostik dan/atau interaktif mempengaruhi komitmen organisasi, serta tidak langsung mempengaruhi kinerja manajerial. Variabel komitmen organisasi memiliki efek mediasi total pada hubungan antara partisipasi anggaran dengan kinerja manajerial. Hal ini menunjukkan bahwa bentuk partisipasi anggaran mempengaruhi kinerja manajerial hanya ketika manajer berkomitmen pada organisasi. Hasil ini memperkaya literatur karena mengungkapkan bahwa partisipasi anggaran secara interaktif merupakan variabel pendahuluan dari komitmen organisasi, yang mengarah pada perilaku di tempat kerja yang dapat berkontribusi pada peningkatan kinerja manajerial.
Digital transformation in MSMEs requires readiness in term s of technology, organization and the external environment of the business. Using the TOE Framework approach, this study aims to determine the readiness of MSME actors in digitizing. Applying multiple linear regression analysis techniques with a total of 119 respondents, this study found that technology through perceived relative advantage affects business readiness in making e-commerce, e-payment and e-finance. Perceived complexity also affects the readiness of business actors in making e-commerce. Organizations through the support of top management affect the readiness to use digital sales applications while communication affects the readiness of business actors to use digital payments and finance. The external environment through the support of internet provider companies and government support affects the readiness of business actors in making digital sales and payments.
This research is about public service factors, taxation information and taxpayer compliance in increasing public awareness of paying taxes in Tabanan Regency for the 2013-2017 period. Data collection techniques used were questionnaires and documentation. The number of respondents selected in this study were 100 people who are taxpayers who pay taxes to the Tabanan Primary Tax Service Office. The data analysis technique used was factor analysis. The tax awareness factor has an eigen value of 3.892% with a variant percentage value of 19.462%, a tax service factor has an eigen value of 10.967% with a percentage of variance of 54.837%. The tax information factor has an eigen value of 1.674% with a variance of 8.337% while the tax compliance factor with an eigen value of 1.474% with a variance of 7.367%. From the results of data analysis, the most dominant factor influencing public awareness in paying taxes was the tax service. Therefore the Tabanan Primary Tax Service Office employees had to continue maintaining and more improving their service quality to taxpayers.
Tax payments by tax subjects are a source of income for the state which will be used as a source of financing development activities. On the other hand, tax is a deduction from the company's profit so that this difference in interests triggers certain ways created by the company both legally and illegally in reducing the taxes paid. One of the ways taken by the company is tax avoidance. The purpose of this study was to determine the effect of profitability, firm size and capital intensity on tax avoidance. This research was conducted on mining sector companies listed on the Indonesia Stock Exchange in 2017-2021 with a total sample of 19 companies. Sample selection was done by purposive sampling and data collection was done by documentation. The results show that partially the three independent variables have a positive effect on tax avoidance, this means that the higher profitability, firm size and capital intensity will increase tax avoidance in the companies studied
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