Pengaruh Pengalaman Usaha Dan Penggunaan Informasi Akuntansi Pelaku Usaha Mikro Kecil Menengah Terhadap Keberhasilan Usaha

Firdarini, Khoirunnisa Cahya

doi:10.32477/jrm.v6i1.333

Cited by 5 publications

(8 citation statements)

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“…Entrepreneurial experience can have a good impact on business success. The better the level of experience in an entrepreneur, the better the success of the business and vice versa (Firdarini, 2019). The data obtained regarding the respondents' business experience is presented in the table below.…”

Section: Business Experiencementioning

confidence: 99%

Factors Affecting Micro Small and Medium Enterprises Taxpayer Compliance at Cilegon Pratama Tax Office

Nafaril,

Ramadhan

2024

JLS

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Factors Affecting Micro small and Medium Enterprises Taxpayer Compliance at Cilegon Tax Office. Ainaya Nurulina Nafaril. Master of Accounting Study Programme. The low level of taxpayer compliance in reporting tax obligations greatly affects state revenue. The decreasing level of taxpayer compliance is a bad impact on the state because taxes are an important fund for the state. This study aims to determine the factors that influence Micro small and Medium Enterprises taxpayer compliance at KPP Cilegon. The research method used is the survey method. The results showed that the variables of Taxpayer Understanding, Service Quality and Tax Sanctions had a positive and significant influence on Taxpayer Compliance. While the perceived effectiveness of the tax system variable has a positive and insignificant effect on taxpayer compliance. Therefore, to increase taxpayer compliance, the government needs to make efforts such as the government should increase Micro small and Medium Enterprises taxpayers' understanding of tax regulations through various education and socialisation programs through various media such as seminars, training, and social media. The government needs to improve the quality of services to Micro small and Medium Enterprises taxpayers, both in terms of speed, accuracy and ease of access. The government must be careful in applying tax sanctions so as not to have a negative impact on the economy. The results of this study are expected to provide information to policy makers as a basis for consideration to improve taxpayer compliance.

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Section: Business Experiencementioning

confidence: 99%

Factors Affecting Micro Small and Medium Enterprises Taxpayer Compliance at Cilegon Pratama Tax Office

Nafaril,

Ramadhan

2024

JLS

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“…Pengalaman usaha merupakan faktor yang akan memberikan pengaruh terhadap kemampuan dan keterampilan seseorang dalam menjalankan suatu usaha yang dapat meningkatkan keberhasilan usaha (Firdarini, 2019). Rata-rata pengalaman usaha pembuat ikan kering adalah 9 tahun.…”

Section: Pengalaman Usahaunclassified

Analisis Titik Impas Usaha Pembuatan Ikan Kering Di Kota Bengkulu

Nabilasari¹,

Windirah²,

Sumantri³

2022

JAGOIND

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Usaha pembuatan ikan kering adalah usaha rumah tangga pengolahan ikan segar yang banyak dijumpai di wilayah pesisir Kota Bengkulu, termasuk di Kelurahan Sumber Jaya. Usaha ini sudah dilakukan bertahun-tahun lamanya oleh penduduk sekitar. Dalam survei awal penelitian, diketahui bahwa para pembuat ikan kering di lokasi tersebut hanya berproduksi saja tanpa adanya perencanaan yang dilakukan. Penjualan dan pengeluaran biaya dibiarkan mengalir seadanya tanpa ada perhitungan dan pencatatan yang layak. Untuk mengatasi perencanaan starategi usaha tersebut, dapat dilakukan dengan melakukan perhitungan nilai titik impas atau break even point (BEP). Titik impas adalah titik di mana total biaya dan penerimaan sama, artinya usaha tidak mengalami kerugian atau keuntungan. Tujuan penelitian ini adalah untuk mengetahui besarnya titik impas usaha pembuatan ikan kering di Kota Bengkulu. Penelitian ini dilaksanakan kurang lebih selama 1 bulan dengan jumlah sampel 47 pembuat ikan kering. Proses pengambilan sampel dilakukan secara simple random sampling. Hasil penelitian menunjukkan bahwa usaha pembuatan ikan kering di Kota Bengkulu sudah melampaui titik impasnya dan layak untuk diusahakan atau dijalankan. Adapun nilai titik impas produksi usaha pembuatan ikan kering yaitu 2,45 Kg setara ikan kering beledang tawar belah per proses produksi, titik impas penerimaan yaitu Rp 104.022,08, dan titik impas harga Rp 30.508,96 per Kg.

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“…Tambunan (2019) shows that with business experience, MSME actors will know how to solve problems for the various obstacles they face. In addition, the business experience can increase business success, because someone will have good abilities and skills from previous businesses (Firdarini, 2019). And the existence of business experience will make it easier for MSME actors to utilize accounting information for decisions making which can later affect business success.…”

Section: Business Experiencementioning

confidence: 99%

“…In this case, the use of accounting information has a meaning as a way to use accounting information that has benefits for business decision-making. If accounting information can be used properly, business actors can collect financial and non-financial information accurately to make decisions to increase business success (Firdarini, 2019).…”

Section: Use Of Accounting Informationmentioning

confidence: 99%

“…A successful business can be seen from sales, production, and increased profits as well as an evergrowing business. In this regard, research from Firdarini (2019) found that the use of accounting information has a positive influence on business success. Coffee shops are considered nonagricultural SMEs in the business of providing accommodation and food and drink providers.…”

Section: Introductionmentioning

confidence: 99%

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Accounting Information as a Mediation of Business Experience on Business Success

2022

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The purpose of this study is to determine and analyze the effect of business experience on business success through the use of accounting information as an intervening variable. The quantitative method used in this study was a population of 163 coffee shop SMEs in Surabaya and 62 samples were obtained through purposive sampling. Research data was obtained directly by distributing questionnaires. Furthermore, the data were analyzed by path analysis through IBM SPSS Statistics 22 software. This study shows that business experience has a positive effect on the use of accounting information, business experience and the use of accounting information has a positive effect on business success. However, business experience does not have a positive effect on business success through the use of accounting information, which means that the use of accounting information by MSME actors is not able to mediate the effect of business experience on business success.

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Pengaruh Pengalaman Usaha Dan Penggunaan Informasi Akuntansi Pelaku Usaha Mikro Kecil Menengah Terhadap Keberhasilan Usaha

Cited by 5 publications

References 0 publications

Factors Affecting Micro Small and Medium Enterprises Taxpayer Compliance at Cilegon Pratama Tax Office

Factors Affecting Micro Small and Medium Enterprises Taxpayer Compliance at Cilegon Pratama Tax Office

Analisis Titik Impas Usaha Pembuatan Ikan Kering Di Kota Bengkulu

Accounting Information as a Mediation of Business Experience on Business Success

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