SMEs in the city of Bogor need to be developed because the existence of MSMEs can help increase economic growth and increase regional income. The purpose of this study is to analyze that accounting understanding and marketing strategies are factors that influence the success of MSMEs in Bogor City. The sampling technique used in this study is convenience sampling method. The sample used in this study were 41 SME owners located in Central Bogor City. The analysis technique used is the analysis of the Mutivariat dependencies using multiple regression. The results showed that Accounting Understanding influences the Success of MSMEs in Bogor City with the conclusion that H1 was accepted. While the marketing strategy has no effect on the success of SMEs in the city of Bogor with the conclusion H2 is rejected. This implies that in the future the UMKM party will increase the understanding of accounting to support the UMMM success.
Principals, teachers, treasurers, and school employees in Bogor city are individual taxpayers (WP OP). Compliant taxpayers report income and tax payments following applicable laws. WP OP should report the annual personal income tax return (SPT) electronically using e-SPT or e-filing.The Directorate General of Taxes (DGT) has published and socialized SPT reporting and provided an online DGT website to facilitate annual SPT reporting.The purpose of this study was to determine the level of compliance with tax payments and reporting of Annual PPh WP OP SPT and the level of electronic submission of Annual PPh SPT filling and delivery information to school managers (principals, teachers, treasurers, and school employees) in the city of Bogor.This descriptive qualitative research uses primary data using a survey method by distributing questionnaires with a simple random sampling to teacher respondents, principals, treasurers, and school employees in Bogor city.Most of the respondents (90%) comply with their obligations as taxpayers. All respondents considered training to fill out SPT useful, but 66% had difficulty getting information regarding procedures for filling out SPT, and 96% of respondents felt that DGT rarely held training for filling out e-SPT. Most respondents know SPT reporting information from friends, superiors, family, and office. DGT must increase the number, materials, and publication media and socialize filling out the Annual SPT to the public. ABSTRAKKepala sekolah, guru, bendahara dan karyawan sekolah di kota Bogor merupakan wajib pajak orang pribadi (WP OP). Wajib pajak yang patuh melakukan pelaporan penghasilan dan pembayaran pajak sesuai dengan undang-undang yang berlaku. WP OP sebaiknya melaporkan Surat Pemberitahuan (SPT) tahunan Pajak Penghasilan orang pribadi secara elektronik menggunakan e SPT atau e-filing.Direktorat Jenderal Pajak (DJP) telah melakukan publikasi dan sosialisasi pelaporan SPT serta menyediakan website DJP online untuk memfasilitasi pelaporan SPT Tahunan.Tujuan penelitian ini untuk mengetahui tingkat kepatuhan pembayaran pajak dan pelaporan SPT Tahunan PPh WP OP serta tingkat ketersampaian informasi pengisian dan pelaporan SPT Tahunan PPh secara elektronik pada pengelola sekolah (kepala sekolah, guru, bendahara dan karyawan sekolah) di kota Bogor.Penelitian ini termasuk jenis penelitian kualitatif deskriptif yang menggunakan data primer dengan menggunakan metode survey melalui penyebaran kuesioner dengan teknik pengambilan sampel menggunakan simple random sampling kepada responden guru, kepala sekolah, bendahara dan karyawan sekolah di kota Bogor.Sebagian besar responden (90%) patuh melaksanakan kewajibannya sebagai Wajib Pajak. Seluruh responden menganggap pelatihan pengisian SPT bermanfaat namun 66% responden kesulitan untuk mendapatkan informasi mengenai tatacara pengisian SPT dan 96% responden merasa DJP jarang mengadakan pelatihan pengisian e-SPT. Kebanyakan responden mengetahui informasi pelaporan SPT dari teman, atasan, keluarga dan kantor. DJP harus meningkatkan jumlah, materi, dan media publikasi dan sosialisasi pengisian SPT Tahunan kepada masyarakat.
The COVID-19 pandemic has had an impact on all industrial sectors, including the retail sector. The decline in average sales in the retail sector also affects retail stock prices. The purpose of this study is to analyze the reaction of the capital market in the retail sector by using the return movement and trading volume activity (TVA) at the time of the initial announcement of the entry of the new corona virus variant, namely the delta and omicron variants in Indonesia. Collecting data using purposive sampling, by analyzing the one sample t-test and paired sample t-test. The results of this study indicate that in the one sample t-test, the reaction of the capital market when the delta variant enters Indonesia occurs at T0, while the market reaction occurs at T-2, T0, and T+1. In the paired sample t-test, there is no capital market reaction both before and after the initial announcement of the entry of delta and omicron variants. There was no significant movement of TVA before and after the initial announcement of the entry of delta and omicron variants.
Tujuan dari penulisan ini adalah untuk menguji pengaruh pertumbuhan penjualan dan likuiditas terhadap profitabilitas pada Perusahaan Pertambangan Sub Sector Pertambangan Batu Bara yang terdaftar di Bursa Efek Indonesia Periode 2017-2020. Populasi yang digunakan dalam penelitian ini adalah perusahaan pertambangan sub sector batu bara, dengan sampel penelitian sebanyak 19 Perusahaan pertambangan batu bara. Teknik sampel yang digunakan yaitu Purposive sampling. Jenis data yang digunakan dalam penelitian ini adalah dara kuantitatif dengan data sekunder yaitu laporan keuangan tahunan perusahaan yang telah dipublikasikan di website perusahaan masing-masing sesuai dengan daftar perusahaan yang terdaftar di Bursa Efek Indonesia dengan Periode 2017-2020. Teknik analisis data menggunakan analisis multivariate dependensi menggunakan regresi linier berganda. Hasil dari penelitian ini menunjukan bahwa dengan melalui uji parsial (Uji t) diperoleh hasil bahwa pertumbuhan penjualan memiliki nilai signifikansi 0,337 dengan nilai koefisien sebesar – 131 yang berati bahwa pertumbuhan penjualan tidak berpengaruh terhadap profitabilitas yang diperhitungkan menggunakan rasio Return On Assets. Likuiditas yang diperhitungkan dengan Current Ratio melalui pengujian parsial (Uji t) menunjukan hasil nilai signifikansi sebesar 0,041 dengan koefisien sebesar 0,239, hal ini mengartikan bahwa Likuiditas berpengaruh positif dan signifikan terhadap profitabilitas perusahaan yang diperhitungkan menggunakan rasio Return On Assets Kata Kunci: Pertumbuhan Penjualan, Likuiditas, Profitabilitas, Perusahaan pertambangan
MSMEs are one form of contribution that can affect economic growth in a region. MSME actors need to maintain and develop their business to a larger business scale. One of the factors in supporting the creation of progress in MSMEs is the functioning of the recording and bookkeeping system in these business fields. Based on a survey conducted on MSME actors in Babakan Village in Bogor City, 4 out of 17 MSME actors did financial records manually in a diary, but it was not in accordance with accounting standards, so business actors did not know for sure the profits and losses they received. This community service carried out for MSME actors includes basic training in daily financial recording and digital bookkeeping using the Buku Warung application, located in Babakan Village, Bogor City. The purpose of this training is to improve understanding of accounting and finance as well as facilitate business actors (MSMEs) in recording transactions and bookkeeping to support business activities. The training begins with the presentation of the material, practice in using the Warung Buku application. The results that can be achieved after the training are that all MSME actors in Babakan Village, Bogor City can record and report their business activities through the Warung Buku application..
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