Pengaruh Sosialisasi, Tingkat Pemahaman, Motivasi, Kepribadian Terhadap Penerapan Sak Etap Di Kampoeng Batik Laweyan Solo

Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) merupakan standar akuntansi keuangan yang diperuntukkan bagi UMKM. Kehadiran SAK ETAP diharapkan dapat membantu UMKM mempermudah mendapatkan akses pemodalan di perbankan. Namun dalam penerapannya masih banyak kendala.Tujuan penelitian ini untuk mendapatkan bukti empiris tentang pengaruh sosialisasi, tingkat pemahaman, motivasi dan kepribadian terhadap penerapan SAK ETAP baik secara parsial maupun simultan. Penelitian ini merupakan penelitian kualitatif yang dikuantifisikan. Sumber data adalah data primer. Data dikumpulkan dengan membuat kuesioner kepada pengusaha/pengrajin di Kampoeng Batik Laweyan dengan pengambilan sampel secara random. Hasil pengujian yang diperoleh dari penelitian ini secara parsial adalah variabel Sosialisasi, Motivasi dan Kepribadian berpengaruh positif signifikan terhadap Penerapan SAKETAP, sedangkan variabel Tingkat Pemahaman tidak berpengaruh positif terhadap Penerapan SAK-ETAP. Hasil pengujian secara simultan keempat variabel independen berpengaruh positif signifikan terhadap variabel dependen. Nilai koefisien determinasi (Adjusted R Square) sebesar 0,790 atau 79,0 %. Hal ini berarti variabel Sosialisasi (X1), Pemahaman (X2), Motivasi (X3), dan Kepribadian (X4) memberikan konstribusinya sebesar 79,0 % terhadap Penerapan SAK ETAP

Pengaruh Persepsi Tentang Pengetahuan, Peraturan, dan Manfaat Perpajakan terhadap Kepatuhan Wajib Pajak UMKM pada Kpp Pratama Surakarta

This study aims to determine whether there is a partial influence on knowledge of taxation, tax regulations and tax benefits. The sampling technique in this study used simple rondom sampling, then obtained a study sample of 100 MSME tax payers. Data analysis techniques performed by descriptive statistical tests, classical assumptions, hypothesis testing with linear regression analysis. The results showed that knowledge of taxation and tax regulations had a positive effect on MSME taxpayer compliance in KPP Pratama Surakarta while the tax benefits did not affect MSME taxpayer compliance in KPP Pratama Surakarta. Keywords: Tax compliance, tax knowledge, tax benefits and tax complian

Formulasi Strategi Menggunakan Bisnis Model Canvas: Studi Kasus pada Bisnis Distro di Jalan Padjajaran Bandung Jawa Barat

The Fashion industry plays an important role in the growth of the national creative industry which absorbs a lot of employment. Business actors selected as samples of this study were 4 distribution stores (Distros), located on Jl Padjadjaran, Bandung. Increasingly fierce competition is a major problem, marked by declining income and profitability. The purpose of this research is to formulate a distribution business strategy using SWOT analysis and BMC. Qualitative and quantitative descriptive research approaches were used in this study. Qualitative research to identify the factors of strengths, weaknesses, opportunities and threats. The results of the study found several factors from the elements of the SWOT analysis, as a basis for conducting quantitative analysis, which resulted in an aggressive strategy that had to be developed. Based on this strategy it is formulated in the form of a business model canvas. The distros business needs to be developed more aggressively in terms of Customer Segment, value proposition, channels, and customer relationships so that company revenue can increase. Companies also need to emphasize the development of the aspects of key business activities, key partners and the effectiveness of utilizing key resources so that the company can carry out cost efficiency. The finding of this study is that BMC can be used to describe briefly but completely as an effort to formulate a strategy for the results of SWOT analysis

Determinants of Corporate Social Responsibility Disclosure in Indonesia

Corporate social responsibility is the company's obligation to the stakeholders to be seen as a responsible business entity. The purpose of this research was to analyze the influence of company size, company age, industry type, liquidity, profitability, leverage, board of directors, board of commissioners, audit committee, and public ownership on the corporate social responsibility disclosure. Analysis of data using multiple linear regression method with SPSS 22.0 for mac. The sample consists of companies listed on the Indonesia Stock Exchange (IDX) and disclosed the Global Reporting Initiative (GRI) sustainability reports from 2013 to 2018. The final sample of this research was 18 companies that obtained by purposive sampling. The results of the research showed that, simultaneously, company size, company age, industry type, liquidity, profitability, leverage, board of directors, board of commissioners, audit committee, and public ownership have an influence on the corporate social responsibility disclosure. Partially, the results showed that liquidity and leverage have an influence on corporate social responsibility disclosure. Meanwhile, company size, company age, industry type, profitability, board of director, board of commissioner, audit committee, and public ownership has no influence on corporate social responsibility disclosur