<p>The purpose of this research is to know the influence of confidence and determination towards entrepreneurship. The data in this study consists of primary data obtained through questionnaires while the secondary data obtained through the village new terrain Medan Denai. The data obtained are then processed and analyzed with statistical test of Chi-Square in order to be retrieved if there is influence of confidence and determination towards entrepreneurship. The results showed: 1) majority of Entrepreneurship with the category both as much as 48 (52.7%) and the category less obtained 43 (47.3%), 2) the confidence of the majority of the categories less as much as 47 (51.6%) and the category strong retrieved 44 (48.4%), 3) the determination of the majority with a low category as many as 57 (62.6%) and higher category obtained 34 (37.4%), 4) confident effect on entrepreneurship with a value of p = 0.000. 5) determination to entrepreneurship with the value p = 0.028. Of research results obtained then expected society that entrepreneurship can instill a strong determination and has high confidence in entrepreneurship as well as Assistant researchers furthermore expected to be developed by adding some of the variables. It is based on that there are several factors that affect entrepreneurship.</p>
In a dynamic supply chain environment, problems that arise due to delays in the delivery of raw materials and distribution of products to consumers can pose risks and threats to the company. This study aims to identify and mitigate the risk of late delivery of goods. Risk management starts with identifying sources of risk, defining risks, creating risk maps and mitigating risks. a case study conducted at a manufacturing packaging company in Batam, Indonesia. The results showed that the biggest risks were supplier production capacity, supplier product quality, forecasting from consumers, daily finished good delivery schedule to consumers and loading and unloading processes at consumers. This research proposes mitigation to minimize the impact of short-term and long-term risks.
The problem that has always been in the government's spotlight is the low number of jobs, so the solution is entrepreneurship. Many food and beverage business people ignore business planning and recording so that it has an impact on the slow and even undeveloped business they run. Therefore, someone who is an entrepreneur needs a business plan and records in order to achieve success in entrepreneurship. The purpose of this study was to determine “The Influence of Business Planning and Records on Entrepreneurial Success. This research is an associative quantitative study with the population being all food and beverage entrepreneurs in Tanjung Rejo Village and the sample is a total population of 57 respondents. The research instrument used was a questionnaire and analyzed using multiple linear regression. The results show that business planning and records have an effect on entrepreneurial success. In connection with the results of this study, it is recommended to all people who want to be entrepreneurs and especially entrepreneurs to always make good plans and keep records of every business activity that is carried out.
Saat ini dunia bisnis sudah berkembang pesat dan terbuka bagi siapapun. Dalam hal ini kita mengenal istilah creativepreneur yang lebih banyak ditekuni oleh generasi muda yang melakukan bisnis dengan ide-ide yang lebih kreatif. Untuk menjadi creativepreneur, diperlukan memiliki jiwa wirausaha dan semangat yang tinggi. Selain mengembangkan kreatifitas, pebisnis saat ini teah menggunakan digital marketing sebagai media pemasaran bisnisnya. Digital marketing atau istilah lainnya pemasaran digital ini sudah banyak dimanfaatkan orang. Pemasaran secara digital bisa didefinisikan sebagai semua upaya pemasaran menggunakan perangkat elektronik/internet dengan beragam taktik marketing dan media digital di mana anda dapat berkomunikasi dengan calon konsumen yang menghabiskan waktu di online. Hal ini menginspirasi kami untuk melakukan pengabdian masyarakat kepada mahasiswa Fakultas Ekonomi Dan Ilmu Sosial, Universitas Sari Mutiara Indonesia yang merupakan bagian dari kaum milenial. Kegiatan ini ditujukan untuk memotivasi dan menginspirasi para mahasiswa menjadi creativepreneur. Mampu mengasah kretifitas menjadi bisnis serta jeli dalam melihat peluang bisnis dan menjalankan digital marketing dalam memasarkan bisnisnya. Metode yang dilakukan dalam pengabdian masyarakat ini adalah melaksanakan kegiatan seminar dengan tema creativepreneur dan wokshop digital marketing.
The aim of this research is to test about tax avoidance and institutional ownership towards cost of debts to manufacture firms in partial and simultaneously test registered to Bursary Effect of Indonesia (BEI) in 2016-2020. The research population is 193 companies. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period, totaling 193 companies. The number of samples used were 15 companies in 5 years of research as many as 75 companies using purposive sampling method. The data processing program uses SPSS (Staticical Product and Service Solution) version 25. The analytical method used in this study is the classical assumption test, multiple linear regression test, coefficient of determination test (R2), partial test (t-test) and simultaneous test (F test). The results of the study show that the variable tax avoidance has a positive and significant effect on the cost of debt while institutional ownership has a positive and significant effect on the cost of debt while tax evasion and institutional ownership simultaneously have a positive and significant effect on the cost of debt in companies listed on the IDX in 2016-2020.Keywords: Cost of Debt, Tax Avoidance and Institutional Ownerships.
This study aims to examine the effect of Corporate Social Responsibility (CSR), firm size, and profitability on corporate tax aggressiveness. The independent variables used in this study are the disclosure of corporate social responsibility, company size, and profitability, while the dependent variable in this study is tax aggressiveness as measured by the effective tax rate (ETR). The population in this study amounted to 18 plantation sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2019 period. Determination of the research sample using purposive sampling and obtaining a sample of 12 plantation companies based on certain criteria. The results showed that simultaneously, CSR, company size, and profitability had no effect on tax aggressiveness, while partially, company size and profitability had no effect on tax aggressiveness, while CSR variable had a significant effect on tax aggressiveness in sub-plantation companies listed in Indonesia stock exchange.
The purpose of this study was to examine the effect of tax, foreign ownership and tunneling incentives on indications of transfer pricing in infrastructure, utility and transportation companies on the Indonesia stock exchange in 2014-2018. The population in this study are infrastructure, utility and transportation companies listed on the Indonesia Stock Exchange for the period in 2014-2018. The number of samples used was50 companies using purpose sampling method. The data processing program uses version 22 of the SPSS program. The analysis method used in this study is descriptive statistical test, classical assumption test, multiple linear regression, t statistical test, F statistical test, determination coefficient test (R2). and correlation test (R).The results showed that the tax variable had no effect on the indication of transfer pricing. The foreign ownership variable has no effect on the indication of transfer pricing. The tunneling incentive variable has an effect on the indication of transfer pricing. Based on the simultaneous test (F test), the variables of tax, foreign ownership, and tunneling incentives together have an effect on indications of transfer pricing in infrastructure, utility and transportation sector companies listed on the Indonesian stock exchange in 2014-2018.
This study aims to determine and analyze the level of financial performance at PT. Pelabuhan Indonesia I (Persero) for the period 2013-2017 in terms of financial ratio analysis based on the Decree of the Minister of BUMN No: KEP-100/ MBU/2002. Information on the condition of the company's financial performance is necessary to maintain the company's existence from competition. The analytical method used is descriptive method with a quantitative approach, with data collection techniques in the form of documentation studies. The data analyzed were the financial statements of PT. Pelabuhan Indonesia I (Persero), which is the income statement and statement of financial position (balance sheet) for the period 2013-2017. Assessment of the performance level from the financial aspect based on the Decree of the Minister of BUMN No: KEP-100/MBU/2002 uses 8 (eight) financial ratio indicators, which is Return On Equity, Return On Investment, Cash Ratio, Current Ratio, Collection Periods, Inventory Turnover, Total Asset Turn Over, and the Ratio of Equity Capital to Total Assets. The results of the assessment of financial performance PT. Pelabuhan Indonesia I (Persero) received a healthy predicate with the AA category in a row during the period 2013 to 2017.
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