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All Journal Jurnal Kebijakan dan Pengembangan Pendidikan Balance Vocation Accounting Journal Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Educoretax
Khusnaini, Khusnaini
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Balance Vocation Accounting Journal

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Efektivitas Pembiayaan Modal Usaha Ultra Mikro (UMi) Pada Para Pelaku Usaha Mikro Khusnaini, Khusnaini; Liyana, Nur Farida
Balance Vocation Accounting Journal Vol 6, No 2 (2022): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v6i2.7346

Abstract

Salah satu aspek yang memengaruhi perkembangan UMKM kurang optimal adalah adalah aspek keuangan, yang mana kemampuan pengelolaan keuangan usaha masih minim dan akses permodalan yang terbatas. Kondisi ini tentu saja menjadi tantangan tersendiri bagi tercapainya tujuan disalurkannya program pembiayaan UMi (ultra mikro) ini sehingga perlu untuk dianalisa sejauh mana efektivitas pembiayaan Ultra Mikro (UMi) pada para pelaku usaha mikro. Penelitian ini menggunakan sumber data primer yaitu sumber pertama sebuah data diperoleh atau dihasilkan. Pengambilan data primer dilakukan dengan cara wawancara kepada 6 (enam) orang informan, yaitu 2 (dua) orang pelaku UMKM debitur UMi, 2 (orang) pelaku UMKM non debitur UMi, dan pegawai PIP (Pusat Investasi Pemerintah). Hasil analisis tematik yang dilakukan adalah pemberian pembiayaan UMi belum cukup efektif untuk membuat UMKM scale up diakibatkan karena sebagian dana digunakan untuk keperluan pribadi dan konsumtif, pemahaman debitur belum memadai, belum ada perubahan nyata pada usaha debitur sehingga tujuan program juga belum tercapai secara optimal. Namun demikian secara ketepatan waktu, program pembiayaan UMi dinilai memiliki kebijakan dan prosedur yang memudahkan dan fleksibel namun tetap akuntabel sehingga level keterlambatan dan kredit macet dapat diminimalisir.
Innovation In The Procurement Of Government Goods And Services In Order To Increase The Tax Compliance Intention Of MSME Actors Khusnaini, Khusnaini; Liyana, Nur Farida; Hermawan, Irwan
Balance Vocation Accounting Journal Vol 9, No 1 (2025): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v9i1.13780

Abstract

The participation of MSMEs in government procurement of goods and services has been running since 2015, but there are still a number of obstacles in its implementation. MSMEs contribute around 60% of Gross Domestic Product (GDP) and absorb more than 97% of the workforce in Indonesia. This great potential makes the involvement of MSMEs in government procurement of goods and services an important strategy to drive the economy. In addition to playing a role in the procurement of goods and services, MSMEs are also expected to contribute to state revenues through taxes. Through the Business Development Services (BDS) program, the Directorate General of Taxes seeks to assist MSMEs in developing their businesses and increasing tax awareness. In 2024, the Central Jakarta Regional Office of the Directorate General of Taxes will hold a PBJ innovation program integrated with the BDS program, it is hoped that MSMEs can be more independent in managing their financial administration and taxation, so that they can gradually increase their tax contribution to the state. Using the Participatory Action Research method, this research aims to analyze the PBJ innovation carried out by the Central Jakarta Regional Office of the Directorate General of Taxes in increasing tax compliance of MSMEs in Indonesia. The results of the study indicate that the PBJ-BDS innovation is capable of increasing tax awareness and compliance among MSMEs, as well as encouraging independence in financial and tax administration management. This strategy not only strengthens the position of MSMEs in government procurement, but also contributes to state revenue and the sustainability of MSME businesses in Indonesia. This research is expected to contribute to the development of more adaptive and innovative policies so that PBJ innovation can become an effective instrument in encouraging MSMEs to comply with tax regulations, as well as creating a more stable, competitive, and equitable economic ecosystem in Indonesia.
Co-Authors A.A. Ketut Agung Cahyawan W Ambarwati, Ria Dewi Irwan Hermawan Liyana, Nur Farida Wibowo, Oke